To update members on the progress of internal audit work and to bring to their attention any key internal control issues arising from work recently completed.

The assistant director of South West Audit Partnership (SWAP) presented the report. She highlighted that progress against the internal audit plan had not been as expected due to additional exceptional reviews that had been requested. Two special reviewed had been completed and identified a number of issues. The outcome of the review into the refurbishment of Blueschool House was dealt with separately on the agenda.

RESOLVED

that

(a)  performance against the approved plan was reviewed with no areas for improvement identified; and

(b)  the robustness of the management response to recommendations was reviewed and no recommendations for strengthening the response were identified.