Decision details

Jeff Wring and Tariq Rahman, Internal Audit, submitted a report updating the Audit Committee on the methodology used to create the Internal Audit Plan and asked for Member input on activities, areas or themes they would like to be considered within the Internal Audit plan for 2023/24.

A draft plan had already been created based on consultation with Senior Management and was attached at Appendix 1.

The Audit Committee was asked to note that Internal Audit would continue to plan with flexibility in order to react to changes throughout the year. The plan would therefore be kept under review and adjusted as necessary as the year progressed.

Historically, 100 days had been provided for audit work since the Combined Authority was set up in 2017. However, the organisation had grown and undergone significant change since then and therefore, to ensure that risks can be adequately addressed, and that sufficient work be carried out to form an overall assurance opinion, the Interim CEO (previously Interim S73 Officer) had agreed to increase the number of days needed to a minimum of 250.

The following comments were raised:

·       In respect of possible procurement breaches it was noted that this was part of the counterfraud plan with detailed testing identified;

·       It was noted that a satisfactory opinion had been received on ledger controls;

·       Part of the work involved scoping responsibilities and accountabilities around health and safety for projects.  This focus would coincide with projects getting off the ground;

·       Audits would focus on major areas of concern for residents such as transport and buses risk registers. There was also potential impact on carbon neutrality with withdrawal of bus services. As well as some contingency days to focus on topic areas and emerging considerations;

The Interim Chief Executive added he supported the extra days provision for the important audit work and provision had been made in the Authority’s budget.  He stated that it was probable that during the year a focus may have to change depending on events.

Resolved:

·       The Audit Committee is asked to comment on any areas or themes that they would like to be considered for the Internal Audit Plan 2023/24.

·       The Audit Committee is asked that, subject to comments above it approves the plan attached at Appendix 1