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. To enable the committee to monitor performance of the internal audit team against the approved plan.

The chairman used his discretion to move the progress report on 2018/19 internal audit plan to the second item. 

The progress report on the 2018/19 internal audit plan was presented and the following was highlighted:

·      nine audits had been completed.

·      six audits were in progress.

·      two audits had been deferred to quarter 4.

·      two audits were assessed as partial assurance.

·      there were no significate corporate risks identified and target dates had been set for the implementation of actions.   An update on the actions would be presented as part of the six monthly internal audit action tracking report. 

Following queries from members of the committee, it was confirmed:

·         that in relation to the schools’ audits, this related to 3 primary schools and 1 secondary.   Officers were aware of the identity of the schools.  

·         a themed report was produced for the schools audits which was then circulated to all Herefordshire schools.

·         all the university recommendations had an assigned lead officer.

·         The audits had been cross-referenced to the risk register.

It was noted that the council was the accountable body for the DfE funding so care needed to taken in connection with the roles of the organisations.    The council was not responsible for running the university but that assurance was sought.   The SWAP audit had found weaknesses and there was regular engagement with the university.   The university had its own internal and external auditors but the council will continue to use SWAP to obtain assurance.  It was further noted that all the university polices were in existence at the time of the audit but were in draft form for approval so all policies should now be finalised. 

RESOLVED

That the report be noted.