The Audit Manager presented the report of the Chief Internal Auditor which identified and evaluated the performance of the Internal Audit Service and included details of any issues arising from the actual work undertaken during the period 1 July to 31 September 2022.

Members queried details in the report around the Hoylake Golf Resort and lessons learned from it. In line with the remit for the review, the report confirmed that all key decisions relating to this initiative were undertaken in accordance with the Council’s Constitution, Policy and procedures. There was concern over whether decisions were made with full information being available at the time, and the Chair asked for information be brought back to a future meeting on whether the decisions taken on the Hoylake Golf Resort were made with full information being available, specifically the risk that a financial penalty might be paid.

Resolved: That the report and outcomes of audit work undertaken including the quality assurance improvement review exercise be noted.