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 and moved the progress report on the 2018/19 internal audit plan to the first item on the agenda.

The head of internal audit, South West Audit Partnership (SWAP), presented the reported and highlighted the following:

·         This was the quarter 4 report for 2018/19.

·         SWAP bring four progress reports to the committee each year.

·         Details of any partial assurance audits are brought to the attention of the committee.

·         Information about the number of completed, in progress and draft audit reports were contained on page 57 of the agenda pack.

·         There were no high corporate risks identified. 

·         There were five priority findings and an overview of these findings were detailed on pages 58-59 of the agenda pack. 

·         The responsibility for any audit findings in connection with schools sat with the governing body of the relevant school. 

·         Page 66 of the agenda pack highlighted progress on follow up audits.   Follow up audits were carried out where there were partial assurance findings.  

·         Any changes to the plan were agreed with the chief finance officer

During the discussion of the item, the following points were highlighted: 

·         Comparative information with regard to the progress in each quarter would be helpful, together with details of how it changes in the financial year.  There was also a request for a comparison to previous years to see if there was improvement. 

·         The number of schools in the sample audit was 4 and a summary report was issued to all schools.

·         In connection with the EU General Data Protection Regulations (GDPR) audit, it was acknowledged that there would be continuous improvement.   Progress was being made on the recommendations. 

·         GDPR was a challenge for most councils and a lot of work had been done in order to implement the regulations.    Good progress had been made and it was an ongoing process.  Herefordshire was not unusual in having actions on-going. 

RESOLVED

(a)     performance against the approved plan was reviewed and any areas for improvement identified