Issue - meetings

The Internal Audit Consortium Manager presented a report summarising the internal audit reports issued during the period September 2020 to October 2020, in respect of reports issued relating to the 2020/21 internal audit plan.

It was noted that five reports had been issued during this period and had been given the following levels of assurance:

 -      ‘Substantial Assurance’ – 3

 -      ‘Reasonable Assurance’ – 2

The committee was informed that no fraud had been discovered. It was advised that a mid-year review had been conducted to consider the potential impacts of COVID-19 and it had been determined that the 2020/21 plan was still appropriate.

The Chesterfield based staff of the internal audit team had been redeployed to assist with the allocation of business grants and the committee heard that this will have an effect on the number of reports issued during the next period. It was anticipated that they would return to their normal duties in December.

Members noted that the Council Tax audit had been completed but that the risks of a lower collection rate and longer processing times had increased due to the COVID-19 pandemic. The Internal Audit Consortium Manager assured the committee that a recommendation had been made that the managers keep a close eye on the situation and agreed it may be possible to revisit the report in the early part of next year.

RESOLVED –

1.   That the report be noted.

2.    That the impact of COVID 19 and the secondment of the Audit team to process business grants on the ability to complete the 2020/21 Internal Audit Plan be noted.