Issue - meetings


Meeting: 25/09/2017 - Audit and Risk Management Committee (Item 22)


Additional documents:


The Chief Internal Auditor introduced his report that identified and evaluated the performance of the Internal Audit Section and included items of note arising from the actual work undertaken during the period 1 June to 31 August 2017. The report focused upon:


  • Any items of note arising from audit work conducted;
  • Any issues arising that require actions to be taken by Members;
  • Performance information relating to the Internal Audit Service;
  • Developments being undertaken to improve the effectiveness of the Internal Audit Service.


Members’ attention was drawn specifically to the following items of note that had been identified, namely:


Benefits – Discretionary Housing Payments - An audit had been conducted as part of the Internal Audit Plan for 2017/18 to review the progress made by the HB Service in implementing the recommendations made in the audit report into Discretionary Housing Payments and previously reported to this Committee during 2016/17. The objective of the audit had been to review the 11 recommendations made within the DHP reports and assess whether they have been effectively implemented into the system by the examination of appropriate evidence.


Payroll – Teachers’ Pension Payments - The external audit by Grant Thornton had identified an issue in respect to the payment of enhancements under the Teachers’ Pension Scheme (TPS) to former teachers who have now retired. Audit recommendations were being formulated to implement an effective control environment for the system of payments on the Teachers Pensioners payroll and they were to be presented to the Director of Finance for approval.


ARMC Member Training - Following discussion at previous meetings of the Committee regarding the organisation and delivery of a repeat of a specific targeted training session for Members on the ‘Role and Responsibility of an Effective Audit Committee’ arrangements had been made with the external CIPFA trainer previously responsible for this and a provisional date of the 23 November 2017 agreed for delivery.


The Chief Internal Auditor informed that outstanding audit recommendations that related to ICT systems and absence management were the subject of a separate report on the meeting agenda (see Minute 30 post). He further informed of the ongoing actions undertaken by the Internal Audit service to improve overall efficiency and effectiveness that included incorporating and developing areas of best practice from across the Internal Audit profession.


The Chair informed that an update on IT matters should form the basis of a report to the Committee by the Head of Digital at its next meeting. He further informed that the recent training had been first class, but he had been disappointed at the turnout.


Resolved – that


(1)  the report be noted; and


(2)  that the Head of Digital be invited to attend the November meeting of the Audit and Risk Management Committee.