The purpose of this report is to enable the committee to provide independent assurance on the adequacy of the risk management framework together with the internal control of the financial reporting and annual governance processes by considering the head of internal audit’s annual report and opinion, and the level of assurance it gives over the council’s corporate governance arrangements.

South West Audit Partnership (SWAP) presented the report and highlighted that it was a strategic overview and that the majority of the items had previously been reported to the committee throughout the 2017/18 financial year.    The report represented the annual opinion of SWAP and the reasoning was contained on pages 209 to 210 of the agenda pack.  

SWAP reported that the re-audit of the Blueschool House recommendations would be reported back to the committee at its September 2018 meeting.    Since the publication of the report, three audits had been completed (public health contracts, GDPR readiness and estates) which would be reported to the committee at its September meeting. 

It was noted that SWAP would be running free member training on 23 October in Powys and 25 October in Gloucester.  

It was confirmed that the audit plan is informed from the views of key officers, SWAP and management board.    It was further confirmed that where an audit is advisory and an action plan is still produced.    

RESOLVED

That the annual report be noted.

The meeting adjourned at 1518 hrs and recommenced at 1527 hrs. 

Prior to discussion of the next item, it was noted that the letter of representation which had been approved by signature earlier in the meeting contained a technical imperfection.   It was agreed that the following wording at paragraph x would be amended:

Current wording – “We have considered the unadjusted misstatements …”

New wording:  “We have considered the adjusted misstatements and disclosures …”