Agenda item - Audit and Corporate Fraud - internal audit strategy and plan 2016/17

Report of the Acting Director, Finance & Resources (copy attached).

1)           That the Audit and Standards Committee approves the Internal Audit and Corporate Fraud: strategy and plan 2016/17.

80.1      The Committee considered a report of the Acting Director of Finance & Resources that requested approval of the Internal Audit and Corporate Fraud Strategy and Plan 2016/17.

80.2      Diane Bushell noted that recommendation tracking was assigned 30 days in the programme and asked if that could not be reduced and instead those officers not following procedures could be crossed charged for adding further work for Internal Audit.

80.3      The Head of Internal Audit stated that education to promote completion was the current preferred approach.

80.4      Councillor Sykes asked for clarification on the trajectory of audit days. A target of 1400 had been set at the start of 15/16 but was now expected to meet 90% completion and had been further reduction for the 2016/17 year to 1115 days.

80.5      The Head of Internal Audit clarified that it was expected that 1200 days would be completed this year and a target of 1115 had been set for 2016/17. Due to varying pressures on the service, completion rates did vary but he did not expect the number of audit days to drop below 1100 in the long-term.

80.6      Dr Horne asked of the outstanding 10% of work yet to be delivered, how much would be delivered in the 2016/17 Plan. Dr Horne also asked for any update on the Mears contractual issue.

80.7      The Head of Internal Audit explained that much of the 10% of work outstanding did not have a risk as high as first assumed so had been reduced in terms of priority. Action on the remaining items would be detailed in the Annual Audit report to the committee. In relation to the incident of fraud relating to the council’s contract with Mears, the council had received the first tranche of repayments from Mears for the most recent 17 month period and were working with Mears to establish any incidents of fraud from the period before that.

80.8      RESOLVED- That the Audit and Standards Committee approves the Internal Audit and Corporate Fraud: strategy and plan 2016/17.