Agenda item

Report of the Corporate Director Resources (Section 151 Officer).

Presented by the Audit and Risk Manager.

The Corporate Director Resources (S151 Officer) submitted a report for the Audit Committee to review the Internal Audit Strategy and Audit Plan Priorities for the 2023/24 financial year.

The Audit and Risk Manager introduced the report.

She informed the committee that the strategy was issued to comply with the Public Sector Internal Audit Standards (PSIAS), and the Internal Audit Charter. This strategy would set out how the internal audit service would be delivered, its aims and objectives achieved and their responsibility for the identification of risks. She explained how the annual audit plan was put together, via the strategic and operational risk workshops, service mapping statements and key financial system risk control matrices. This would then detail the work required by Internal Audit to provide assurance in those areas where key risks had been identified. .

She told the committee that they were to continue with their quarterly planning approach for the year 2023/24, rather than the production of an annual plan. She directed the committee to page 25 of the agenda pack, which showed the Quarter 1 priorities for April – June 2023, with page 26 showing the future priorities for Quarters 2-4. Audits would be added to or removed from the plan based on risk after every quarterly review.

The Audit and Risk Manager informed the committee that the 2023/24 plan, up to and including July 2023, would be completed in-house, but with her planned phased retirement, any additional resources that would be needed going forward over the next few years would be added as required.

The ICT Support Framework that was managed externally by Merseyside Internal Audit Services was still available to the council if they required additional resources in this area.

Based on this approach, she said that she was confident that their audit coverage was sufficient for her to provide an overall opinion at year end.

Councillor Moon raised a question on the audit plan priority of Planning Services, mentioned at page 26 of the agenda pack, and commented on the recruitment issue that the Planning department were facing both at the council and nationally. He asked how the council could combat this recruitment issue. He was also happy that the Beach Management Scheme was to continue to be reviewed until its completion.

Councillor Baxter raised a question in regards to the hybrid working arrangements (post pandemic) as detailed on page 26 of the agenda pack. He asked about how staff members were recorded when working from home.

The Audit and Risk Manager explained the flexi time system and the Crown recording system to the committee; all staff members were required to log in when working from home, as they do when clocking in following their arrival at  their place of work , and to log break times and when finishing the working day.

Councillor Ibison also raised a question on this issue, and asked whether they had adapted an existing system or whether this was new post pandemic. It was confirmed that this was an existing system and would reflect staff members’ working patterns. The same principles and standards would apply to working from home, as when staff worked in the building.

Following discussion, it was proposed by Councillor Moon and seconded by Councillor Ibison for the committee to agree the Internal Audit Strategy and Audit Plan Priorities for 2023/24. It was resolved to agree the recommendations.