Report of:     the internal auditor: BDO

Purpose: to inform the Committee of progress made against the 2016/17 internal audit plan.

Recommendation: That the Audit & Governance Committee considers and notes the report.

The Committee discussed the report from the Council’s internal auditor, BDO, setting out the progress made against the 2016/17 internal audit plan.

Gurpreet Dulay, BDO, presented the report. He said that the majority of the 2016/17 scheduled audits were complete and the outstanding three should be completed by the year end. 

The Committee noted the findings and recommendations for the three reports issued with moderate or better opinions and the one advisory report.

On the planned procurement audit, they asked the auditors to look at how the council measures the social value impact of its spending.

On the arrangements for the audit of the new housing company the committee noted that the governance arrangements and the business plan were being finalised, and the scrutiny committee’s involvement. The directors were evaluating business planning tools and had commissioned external advice on the business plan. The committee were of the view that the audit should cover governance, risk and auditing functions, taking into account external evidence including reports from APSE and similar companies where applicable.

The Committee noted the report and congratulated the Treasury Management team on the excellent results from their audit.

Report of:     the internal auditor: BDO

Purpose: to inform the Committee of progress made against the 2016/17 internal audit plan.

Recommendation: That the Audit & Governance Committee considers and notes the report.

The Committee discussed the report from the Council’s internal auditor, BDO, setting out the progress made against the 2016/17 internal audit plans.

Greg Rubins, BDO, presented the report. He said that the majority of the 2016/17 scheduled audits were complete and the findings included in the report.  The 2016/17 audit plan should be completed as scheduled.

The Committee noted the findings and recommendations for the three reports issued with moderate or better opinions and the one advisory report.

The Committee asked for a report from the Head of Service on the building control service’s market share, marketing, competition, analysis of why tenders were won or lost, and business planning to review options for increasing the service’s market share. They suggested the Finance Panel may wish to review this in more detail.

The Committee noted the report.

Report of the internal auditor: BDO

Purpose: to inform the Committee of progress made against the 2015/16 and 2016/17 internal audit plans.

Recommendation: That the Audit & Governance Committee considers and notes the report.

The Committee discussed the report from the Council’s internal auditor, BDO, setting out the progress made against the 2015/16 and 2016/17 internal audit plans.

Gurpreet Dulay, BDO, presented the report. He said that the 2015/16 reviews were all complete and that the majority of the 2016/17 scheduled audits would be completed and reported to the December meeting of the Committee.

In relation to the completed review of “Budgetary Control and Performance Management” the Head of Financial Services explained that the focus was on encouraging and supporting service area managers to take greater ownership of their budgets and performance management. A clear action plan had been developed to deliver this culture and process change.

The Committee noted the report and thanked Gurpreet Dulay and his colleagues at BDO for their contribution to, and engagement with, the work of the Council over the past year.

Report of the internal auditor.

Purpose: to inform the Committee of progress made against the 2015/16 and 2016/17 internal audit plans.

Recommendation: to discuss and note the report.

The Committee noted the report from the Council’s internal auditors, BDO, setting out progress against the approved internal audit plan and commenting on two audit reports with moderate opinions:

·         Trading Services

·         Year End Financial Reporting Timetable

Gurpreet Dulay, BDO, presented the report.  He said that BDO had undertaken three reviews in addition to those agreed in the Internal Audit Plan:

·         Westhill Farm Business Plan

·         Council’s Commercial Property Portfolio

·         Overtime

In response to questions from the Committee the Executive Director, Organisational Development & Corporate Services explained that additional audit reviews could be requested by the Chief Executive or Executive Directors; would be authorised by herself or the Head of Financial Services; were funded separately and not charged to the internal audit budget.

The Committee noted the report.