Agenda item

5.1

The Committee considered a report of the Senior Finance Manager (Internal Audit).

5.2

The Committee considered a report regarding the Internal Audit Tactical Plan 2024/25, which presented the Internal Audit planning methodology and programme of work.

5.3

The plan that had been developed needed to be flexible and reactive to respond promptly to changing issues and risks that required Internal Audit review and input.

5.4

Linda Hunter, Senior Finance Manager (Internal Audit), attended the meeting remotely, and drew the committee’s attention to a summary of the planned audit time for the current year, which showed 117 outputs with assessed priorities of High, Medium, Low and Statutory.

5.5

Members of the Committee made comments and asked questions and the following responses were provided: -

·        There was one Internal Audit staffing vacancy (grade 6) that had not yet been filled, but was due to go out to the recruitment process for a third time due to not having been successfully recruited to.

·        When scoping for an audit, discussions take place with Heads of Service and relevant staff at various grades to help ensure that all risks were identified.

·        The audit planning methodology and the risk assessment for an activity would be shared with all Committee members.

·        The total output figure could change by up to 15% if there were any significant issues affecting delivery of any outputs, for example staffing/sickness levels. Significant changes above 15% will be reported back to Committee members in line with the Internal Audit Protocol.

·        Page 1 of the appendix ‘Item 6 – Final Audit Plan 2024/25’ showed a balance of zero across all directorates for ‘Pro-Active Fraud Reviews’. This was an administration error, and details of five such reviews were detailed on pages 18 and 19 of the appendix.

·        Reference was made to written questions that had been submitted by James Brackley (Independent Co-Opted Member) in his absence, and Mrs Hunter advised that a written response would be provided to these.

·        In relation to the ‘Public Finance Exit Strategy’, one of the key risks of Public Finance Initiative projects was holding contractors to account to make sure projects were delivered correctly and maintained to the right standard, and to make sure this was achieved before the point of expiry of the contract, allowing time to address any issues.

·        Significant work was being carried out by Sheffield City Council on its establishment and general human resource policies. Due to this ongoing work, these policies were not yet ready to go through the audit process.

5.6

RESOLVED: That the Audit and Standards Committee endorses the Internal Audit Tactical Plan 2024/25 and its programme of works.