Issue - meetings

Mr Rich Clarke, Head of Audit Partnership, introduced his report providing a summary of progress against the 2018/19 Internal Audit and Assurance Plan.  Mr Clarke explained that:

·  The report included a number of declarations he was required to make in accordance with audit standards, including confirmation that the Internal Audit Service had continued to act with appropriate levels of independence and free from undue influence from senior managers and others; details of risks taken by management that, in his judgement, might be unacceptable to the authority; and his satisfaction that the Internal Audit Service had sufficient resources to complete the rest of the audit plan and deliver a robust opinion.

·  Reference was made in the report to the findings of individual pieces of audit work throughout the year, highlighting in particular the two audit reports with weak assurance ratings (Animal Welfare Control and Contract Management).  A critical issue recommendation had been issued arising from the audit review of Animal Welfare and Control; specifically, the concern was that the Council was operating a statutory function through a third party without any sound legal basis.  The Officers had acted swiftly in response to the recommendation and a meeting had been arranged with the provider to address the concerns.

·  In general, the Internal Audit Service was satisfied with the progress being made by the Officers in implementing the recommendations arising from audit projects.

·  The report detailed other audit service work carried out throughout the year to date, including an update on risk management, counter fraud, whistleblowing, the National Fraud Initiative and data matches, together with details of the operation of the service, information about the new audit software and an update on developments in the Internal Audit Team.

·  In August, Russell Heppleston, the Deputy Head of Audit Partnership, had taken a six month secondment to the Head of Audit role for the existing partnership between Dartford and Sevenoaks Councils.  There was satisfaction on both sides with the secondment so far, and consideration was being given to how the services might work together in future.

During Mr Clarke’s presentation, Members welcomed Frankie Smith to her first meeting of the Committee as acting Maidstone Borough Council Audit Manager.

Members congratulated Mr Clarke and his team for their hard work and dedication.

RESOLVED:  That the progress against the 2018/19 Internal Audit and Assurance Plan be noted.