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Issue - meetings

Internal Audit Progress Report

 

 

Meeting: 25/09/2025 - Audit and Governance Committee (Item 83)

83 Internal Audit Progress Report pdf icon PDF 207 KB

Purpose          

To present a summary of the audit work concluded since the last meeting of this Committee.

 

Recommendations     

That the Audit and Governance Committee resolves to:

1.         Note the report

 

Additional documents:

Minutes:

The purpose of the report was to present a summary of the audit work that had been concluded since the last meeting of the Audit and Governance Committee.

 

Lucy Cater, Head of Internal Audit. Assistant Director, SWAP Internal Audit Services, introduced the report and highlighted the following points:

 

  • The Counter Fraud Enforcement Unit (CFEU) Audit Report had been requested by Emma Cathcart, Head of Service, CFEU. This audit had returned a “low substantial” opinion.
  • The payroll audit was split into two areas, and therefore two audit opinions were given. The first of these areas was the Publica controls, which included the systems for processing of the payroll. This audit had returned a “mid substantial” opinion The second of the areas was the Councils service area controls around payroll transactions. This had returned a “mid reasonable” opinion.
  • Three further reports had been finalised since the report had been published and would come to the next meeting of the Audit and Governance Committee.
  • All agreed actions had continued to be followed up since the last meeting of the Committee.

 

In the discussion the following points were raised:

 

  • It was noted that policies and procedures had now been revised and implemented with regard to the open agreed actions on the Council’s procurement cards. The Councils Management Team were now aware that paperwork should be checked when completing claims.
  • The audit of the engagement with the S106 consultation progress that was pending would be brought to the Audit and Governance Committee in November.
  • It was noted that it was good to see an impressive result for the CFEU Audit.

 

Resolved: The Audit and Governance Committee noted the report.

 

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