Issue - items at meetings - INTERNAL AUDIT PROGRESS REPORT 2010/11

Report of the Director of Finance (copy attached).

RESOLVED- That:

The Audit Committee note the contents of the progress report, in particular the status of planned internal audit work for 2010/11.

51.1            The Committee considered a report of the Director of Finance that summarised the progress by Audit and Business Risk against the Internal Audit Plan for 2010/11. The report provided results from the reviews completed since September and reported the achievement against Internal Audit Key Performance Indicators. The Audit and Business Risk Manager supplemented that no audits had been given limited or no assurance thus far.

51.2            The Chairman noted that 31% of audits were yet to have started and asked the Audit and Business Risk Manager if he could give assurance that these would be completed within the next three and a half months.

51.3            The Audit and Business Risk Manager concurred that there were a high number of reviews remaining but he anticipated that many of these would have a short timescale so he was confident that these would be completed within the required deadline.

51.4            Councillor Randall requested further information on the one high priority- Residential Care for the Elderly. The Audit and Business Risk Manger responded that he didn’t have the details for this risk to hand but would provide them to Councillor Randall subsequent to the meetings conclusion.

51.5            Councillor Kitcat asked if there were still vacancy issues within Internal Audit and Business Risk and if this having an impact on the audit schedule.

51.6            The Audit and Business Risk Manager clarified that there were still vacancies within his department. These would be re-evaluated subsequent to an impending structural review.

51.7            Councillor Kitcat enquired if the audit arrangement with Deloitte would continue.

51.8            The Audit and Business Risk Manger responded that it was and further options relating to this partnership would also be examined as part of the stated structural review.

51.9            Councillor Watkins noted that 4.3 considered the sharing of resources with other authorities and asked for further clarity on the subject as he believed such agreements were already in place.

51.10        The Audit and Business Risk Manager answered that this related in particular to specialist staff the cost of whom could not be justified in relation to need as a permanent position.

51.11        RESOLVED- That the Audit Committee note the contents of the progress report, in particular the status of planned internal audit work for 2010/11.