Agenda item

The Committee received an updated internal audit plan, together with the internal audit strategy, for review and approval. The Committee noted that it was responsible for reviewing and approving the internal audit plan as part of its terms of reference. Corporate Committee approved the plan in March 2018 but Members asked that the new Committee be provided with a copy of the plan for information and ratification. The Head of Audit and Risk Management introduced the audit plan and strategy 2018/19.

Following discussion of the report, the following points were noted.

a.    In response to a question around how often school audits were undertaken, officers advised that they were usually done on a four year cyclical programme but schools that fell below the required level were re-assessed within 12 months.

b.    The Head of Audit and Risk Management advised that he would bring a paper which provided the Committee with information on the schools which had failed to provide satisfactory audit assurance, to its meeting in September. (Action: Minesh Jani).

c.    The Committee raised concerns with the issue of overpayment of benefits, a number of Members had significant concerns around housing benefit administration and the impact that delays in this process had on their constituents. The Committee queried whether the level of concern that the Committee had around the issue could be better reflected in the amount of time allocated in the internal audit plan for 2018/19. The Head of Audit and Risk Management agreed to bring forward the audit of housing benefit and produce a report to the Committee on this issue. (Action: Minesh Jani).

d.    The Chair advised that Members could contact the Head of Audit and Risk Management directly  to discuss and feedback on some of their experiences and concerns in relation to housing benefit administration.

e.    In response to a query around the process for selecting which contracts were audited, officers advised that they were largely selected according to risk profile, reflecting the concerns and assurance needs of the organisation. Officers acknowledged that there was also a wider point around contract management being only one part of a wider procurement process and that the audit plan needed to provide adequate assurance on the process as a whole.

f.     The Committee suggested that the wider process of contract monitoring was going to be an important evidence base in determining any future programme of insourcing.

g.    The Chair sought clarification on what ‘new build properties advisory’ entailed, as set out on the audit plan. In response, officers advised that audit had been asked to input into a wider review and process of learning lessons following the building of council houses undertaken by the authority. The Chair requested that officers provide a briefing on this area of work and how the project was being scoped. The Chair also requested that officers ensure that the Cabinet Member was informed about this area of work. (Action: Minesh Jani).

h.    The Committee raised concerns with the ability of HfH to adequately carry out repairs and suggested that this contract should be included in the audit plan. In response, officers advised that HfH had their own audit committee and audit processes and suggested that it would be a more appropriate place to undertaken this. The Committee agreed to have an item on a future agenda around the ALMO and invite the MD of HfH to attend and submit a report on the repairs service. The Chair also requested that the Cabinet Member also be invited to attend the meeting. (Action: Clerk/Minesh Jani).

i.      The Head of Audit and Risk Management agreed to provide a briefing to the Committee on the audit process around HfH. (Minesh Jani).

The following additional areas were put forward by the Committee for suggested inclusion on the 2918/19 audit plan.

a.    Customer Services  - The Head of Audit and Risk Management agreed to look in to this (Action: Minesh Jani).

b.    Asset Disposal - The Head of Audit and Risk Management agreed to scope this. The Committee suggested that it should cover the last 2-3 years. (Action: Minesh Jani).

c.    How much of the Council’s money was spent locally in Haringey to support the local economy. Cllr Hakata agreed to email the Chair with further details on the scope and specific areas involved. (Action: Cllr Hakata).

RESOLVED

     I.        That Corporate Committee noted the changes made to the plan since the start of the financial year.

    II.        That Corporate Committee approved the updated Annual Internal Audit Plan for 2018/19.