Agenda item

Peter Jackson, Head of Internal Audit presented a report which provided information on the work of Internal Audit during 2019/20, including his overall opinion on the Council’s governance, risk management and internal control arrangements.  The report also informed Members of the team’s compliance with Public Sector Internal Audit Standards.

The Head of Internal Audit provided an overview of the key headlines in the report. He was pleased to report that he was satisfied with the work of the Internal Audit Team during the year and gave a positive opinion over the risk, governance and control arrangements across the Council.  Notwithstanding the current Covid 19 situation, he confirmed that he was not aware of any fundamental breakdowns which might affect his opinion on these arrangements for 2019/20 and advised that the implications of Covid would impact heavily on next year’s audit opinion.  Further details were provided for in Section 8 of the Appendix to the report.  It was reported that the External Quality Assessments being carried out through a peer review arrangement with two other local authorities and that Members would be updated if the timescales were not going to be met.

Members raised a few queries in relation to the areas with limited assurance audit opinion that were not sufficiently significant to require inclusion in the Annual Governance Statement.  In relation to North Bridge Stores, it was reported that all recommendations have since been implemented and a follow up review was planned to confirm the continued effectiveness of the changes and identify any possible other uncontrolled risks in this area. 

Members were informed that with regard to Mobile Devices and ICT Inventories there would be some slippage in implementing the recommendations which was due to the ICT team supporting the Council’s systems during the Covid 19 outbreak. However, it was reported that there were no concerns regarding any significant losses of equipment to the Council.  With regard to the risks associated with Council staff using mobile devices whilst working at home in lockdown, Members were assured that Officers would look to identify control problems or potential risks in this area and will be looking at the supply of ICT related issues going forward. It was noted that in respect of high value items such as laptops, Members were assured that controlled mechanisms were in place in terms of purchasing and the issuing of laptops.

RESOLVED that

(1)       the Internal Audit Annual Report for 2019/20, including confirmation that the Council’s governance, risk management and control arrangements were adequate and operated satisfactorily during the year, be noted;

(2)       the Head of Internal Audit’s self-assessment and the confirmation from the external peer assessment in 2016/17 that the service is compliant with the Public Sector Internal Audit Standards, be noted; and

(3)       the decision made for the Head of Internal Audit from Rotherham Council to lead on an external assessment of the Doncaster Internal Audit Service in late 2021 as part of triparty arrangements between Calderdale, Rotherham and Doncaster Internal Audit Services, be noted.