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.

At the chairperson’s discretion, this item was moved to the first substantive matter to be discussed.  

South West Audit Partnership (SWAP) presented the report and highlighted: 

1.    The progress report was as at 16 December 2020.

2.    11 audits had been completed and 14 were in progress. 

3.    Two audits had priority 2 findings – Staff business car parking pass and emergency decision in connection with the purchase of Personal Protective Equipment (PPE).   Details of the priority 2 findings were set out on pages 66 to 69 of the agenda pack.

4.    There was a proposal to move to a quarterly internal audit plan and it was anticipated this would allow for a more agile approach.  The plan will be presented to the committee.

5.    Quarter 1 of the 2021/22 internal audit plan would look at deferred audits from 2020/21 and any emerging risks. 

In discussion of the item, the following points were raised:

PPE

It was noted that there had been two purchases of PPE where invoices could not be found.  There was no question that the procurement and expenditure was in line with the council’s requirements at the time and decisions had been taken under the emergency powers.   The assistant director, all age commissioning, confirmed that there would be an expedited request to obtain the copy invoices within the next financial month but could not confirm what the financial value was of the invoices.   

Staff Business Car Parking Passes

It was noted that the current system of recording staff business car parking passes was through Business World.  The audit had highlighted that this was not the best solution to track and record permits as it did not record live permits.   It was proposed that a bespoke system already in place for residents’ car parking permits would enable better oversight.

RESOLVED that