Agenda item

To note the content of the Head of Audit and Risk Management’s annual audit report and assurance statement for 2021/22.

The Head of Audit & Risk Management provided an update on the overall adequacy and effectiveness of the system of internal control and risk management operating throughout 2021/22. Presenting a summary of the audit work undertaken to formulate the opinion, including reliance placed on work by other bodies.

In response to questions, the Head of Audit& Risk Management provided the following answers:

-       Limited assurances had been given around cyber security for two consecutive years. The council’s external auditors who have carried out the internal audit, have stressed the need for the council to be prepared should a cyber-attack happen. There was a forthcoming report that included cyber security recommendations. It was emphasised that management would be strongly encouraged to carry out these recommendations;

-       The role of the Audit & Risk Team was to independently appraise operations of the council, reporting these back to management. Where a system was assigned a limited assurance, this needed to be rectified. The areas that were given limited assurance, such as mental health assessments, elective home education, and deprivation of liberty, had been given recommendations, when the Audit & Risk Team were happy that these risks had been closed off the status of these risks could be reassessed and potentially changed;

-       Emerging risks throughout the year were assessed based on risk assessment;

-       Actions arising from audit reports were set out in an action plan within the audits that were given to the heads of service. It was important for management to act on these matters, through closing off identified risks;

-       There was a method of reporting on audits at the statutory officers group meetings. This allowed these officers an opportunity to have an overview of risks across the council;

-       Child Protection Plan and Education, Health, and Care Plan audits had been deferred. It was anticipated that they would be completed soon, they were currently at draft report stage. The findings of these two reports would be brought to the next meeting (Action: Minesh Jani);

-       It was important that the overall audit plan was visible, to this end he would circulate the overall audit plan to members and bring an updated overall audit plan to the next meeting. The overall audit plan identifies audits by department, so it was clear to see where responsibility for an audit was allocated (Action: Minesh Jani);

-       It was suggested that the Head of Procurement be invited to the next meeting to give an update on the status of the procurement recommendations (Action: Minesh Jani); and

-       The assurances that have been given to schools in the last two years had significantly improved. Risks that emerged at schools were around DBS clearances for school governors. This issue had also been flagged at Schools Forum, a meeting between stakeholders in schools and officers of the council.

RESOLVED

To note the content of the Head of Audit and Risk Management’s annual audit report and assurance statement for 2021/22.