Agenda item

Amanda Stanislawski, Audit Manager:

a)    presented to Audit Committee the revised Audit Plan for 2022/23 which included a change in the number of days in the Audit Plan and to seek views on audit coverage in the second half of the year.

b)    explained that the development of the plan used a combination of the following:

-       The Council’s Combined Assurance Model,

-        An assessment of risk – based on the significance and sensitivity of key activities

-       Consultation with Senior Management

-       Issues raised by the Audit Committee

c)    highlighted that using the Combined Assurance Model helped streamline and avoid duplication of effort where assurances could be drawn from other sources.

d)    advised on the reduced resources in 2022/23 as detailed at paragraph 3 of the report and explained that the current Audit Plan needed to be amended to reflect the lower level of resource.

e)    suggested the deferral of a number of audits and also the removal; or changes to some audits as outlined at paragraph 4 of the report.

f)     advised that the revised plan focussed on core financial audits and other key areas to enable internal audit to provide an annual opinion on the governance, risk and control environment at the year end.

g)    updated that the vacant posts had not been filled and were currently being advertised again.

h)    invited members comments and questions.

Question: Asked if the Council were actively searching to recruit to the vacant posts.

Response: The posts were currently being advertised for the fourth time, they were now being advertised on both a full and part time basis. Recruiting to professional roles in the council was difficult at the moment.

Question: Suggested that officers contact the University to try and recruit to the posts.

Response: This could be explored.

Question: Commented that there was a substantial reduction to the work that would be completed and asked if this was enough to provide an opinion this year.

Response: The work on the Audit Plan was the minimum that was needed to be able to provide an opinion.

Question: Asked  what would happen with the Audit Plan next year.

Response: The Audit plan was reviewed on an annual basis.

Question: Commented that the number of auditing hours were often reduced and asked how many hours were being put into auditing.

Response: This was temporary reduction in resources due to staffing, the budget was still available and there was no intention of reducing the number of audit days any further.

The committee expressed concern that the Audit team was down to one member and that there were not enough resources to provide an Audit opinion.

Angela Andrews, Chief Executive and Town Clerk reassured the committee that there was enough resources to provide an Audit opinion and if it was identified that there was not enough resources we would seek additional resources externally. The Council would never be in a position where an audit opinion could not be provided.

RESOLVED that revised Audit Plan 2022/23 be approved