Issue - meetings

That the report be noted.

Members received an overview of the circulated report. A  typing error was highlighted on page 171 - it should read ‘24/25 carry forward activities’ and ‘completion of 24/25’ activities, as opposed to 23/24.

Members asked in relation to the sickness estimate on page 179, whether it is based on current sickness levels.

The Audit Manager confirmed a 10-day sickness estimate had been applied per FTE, in line with the prior year approach. The Internal Audit team have 7.86 FTE. The approach is robust and part of Plan contingency. Wider contingency is held within the plan, for example for vacancy management. If there is significant sick leave or turnover within the team, there is the option to commission days (ICT or operational audit) where needed and appropriate.

Members mentioned it would be helpful to have understood some of the mapping which ended up in the plans.

The Audit Manager thanked Members for their feedback. Officers highlighted that for the 25/26 risk-based planning exercise, a meeting was offered and held with chair and vice chair to discuss risk themes, audit needs and wider assurance streams. Officers explained that the approach will be updated for 26/27 and include a risk-based audit planning workshop offer with Committee. This will include information on risk-based audit planning method and assurance mapping, and get committees views on key risks for consideration.

Members highlighted a timing gap between SLT endorsement of the plan and Governance and Audit committee approval. Members asked does that cause a delivery issue and is the time of the meeting not optimum.

The Audit Manager confirmed that the timing of endorsement and approval has not impacted audit delivery or prioritisation in the first two months of 25/26. Officers explained that audit and investigation work doesn't all fully align to the audit year start/end dates and that some activities will straddle year end. The Internal Audit team have prioritised the 2024/25 carry forward work to enable conclusion at the earliest opportunity in 2025/26. Alongside carry forward activities, officers explained that service level agreements are in place for a number of work streams. For example, a three-year audit cycle is in place for local authority maintained schools. SLAs and carry forward audits & investigations have been prioritised to date in 2025/26.

The Audit Manager confirmed that the 26/27 Plan will be targeted for Committee approval in March 2026.

Members asked for information on the monthly creditor testing. Officers explained the historic position. The creditors review occurred on a monthly basis up to 24/25 and was in the plan due to a risk area highlighted by the previous Audit Manager. For 25/26, creditors review is significantly reducing and will target the Council creditors pilot scheme controls only. From 26/27, the activity theme should then come off the plan.

Members asked are Officers developing an audit universe.

Officers mentioned they currently have an audit universe and would bring the updated version to the risk-based audit planning 26/27 workshop. Officers explained that an Audit Universe is the range of potential  ...  view the full minutes text for item 10