Issue - meetings

The Internal Audit Consortium Manager presented a report for members to consider and agree the Internal Audit Plan for 2020/21.

The detailed plan for 2020/21 was attached at Appendix B to the report and had been prepared in consultation with the Senior Leadership Team and the Corporate Management Team, prior to the start of the COVID-19 pandemic taking into account the following factors:

·      The Council’s objectives and priorities;

·      Local and national issues and risks;

·      The requirement to produce an annual internal audit opinion;

·      The Council’s assurance framework;

·      An update of the internal audit risk assessment exercise covering the financial control and other procedures subject to audit;

·      The Council’s strategic risk register;

·      The views of the Corporate Management Team.

The plan outlined the assignments to be carried out during 2020/21, their respective priorities and the estimated resources needed. The plan allocated 560 days to Chesterfield Borough Council for 2019/20, which was the same allocation as in the previous four years.

The Internal Audit Consortium Manager was satisfied that the plan would provide sufficient data to form an audit opinion but it was acknowledged that the plan will need to be adjusted due to the impact of COVID-19. The following points were highlighted;

·      The grants awarded to local businesses would need to be reviewed to detect any potential fraud

·      It would be necessary to review how effective the council’s emergency planning had been

·      High risk areas would be prioritised in the coming months and regular updates on these provided to the committee

It was noted that the audit report on Procurement would be presented at the next meeting of the committee. The Chair also requested that the updated plan be brought to each subsequent meeting of the Committee.

*RESOLVED –

1.    That the Internal Audit Plan for 2020/21 be agreed.

2.    That it be noted that the plan will need to be adjusted and prioritised in future months due to the impact of the COVID-19 virus.