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.

SWAP presented the report, the details of which are outlined in the agenda pack. 

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

1.    A copy of the strategic partnerships internal audit was requested.

2.    That the Brexit preparedness audit had taken place in December and it had been decided that there was no need for a separate risk register and the risks would now be inserted into the relevant risk registers.

3.    It was also anticipated that the Covid-19 risk register would be also be absorbed into the relevant risk registers as there was a move to business as usual.

4.    With regard to the strategic partnerships framework, there was a query over whether the committee should have more oversight.  It was further noted that the need to review the partnership framework in July 2019 had been identified and work would now commence which would include who should have oversight (audit and governance committee, a councillor or another committee).  

5.    With regard to the commercial property / rents audit, it had already been flagged that there was a need for improvement which was underway and would be concluded within the financial year.   This was linked to how the council collected rents.  It was stated that it had been a difficult financial year and there had been an increase in the level of arrears.     Further work was required in connection with the provision for doubtful and aged debtor reports to be more robust.   The year end outturn position would contain a clear statement around this year.  The council only wrote off debts in exceptional circumstances and did work with organisations and / or individuals.

RESOLVED that

(a)       performance against the approved plan was reviewed; and

            (b)       there was consideration of the assurances provided.