Issue - meetings

To consider the Audit Managers Report

To accept the annual report in accordance with the requirements of the Public Sector Internal Audit Standards for the 2019/20 financial year.

The report of the Audit Manager was submitted, expressing Internal Audit's view of the general management environment within the Authority during 2019/20. It was reported that, based on the work completed by Internal Audit, Gwynedd Council had a robust framework of internal management. 

It was reported that 49 pieces of work had been included in the final revised audit plan for 2019/20. It was noted that 45 of those assignments had been completed by 31 March 2020, which represented 91.84% of the plan.  Of the relevant reports which were given an assurance level, 77.77% received an 'adequate' or 'high' assurance level. Reports were submitted regularly to the Audit and Governance Committee, and in the context of follow-up work, from the 88 agreed actions set in 2018/19, there had been acceptable implementations on 76.14% by 31 March 2020. It was added that progress had been made on 12%, and that no response had been received for 11.36%. The service would revisit these during the current financial year. 

It was noted that there had been a decrease in the number of productive days available for Gwynedd Council audits, from 913 days between 1 April 2018 and 31 March 2019, to 681 days for the same period in 2019/20. It was explained that this was due to a maternity absence, assisting Snowdonia National Park Authority in its end of financial year arrangements, and providing an audit service for Byw'n Iach Cyf. It was reported that since April 2020, there had been 7 full-time members of the Internal Audit Team and one Temporary Auditor to cover for a maternity leave and the absence of Senior Auditors to attend College in order to obtain professional qualifications.

In response to a member’s question regarding the use of an apprenticeship scheme as a way of ensuring the continuation of the service and its high standard, the Audit Manager noted that she encouraged individuals to gain professional qualifications and take advantage of opportunities within the field.

In response to a question regarding Gwynedd Council's agreement to provide financial support to the Byw'n Iach company despite there being no overview of the situation, the Head of Finance reported that it was a condition that Gwynedd was to compensate Byw'n Iach.

Appreciation of the Audit Manager's work was expressed.

RESOLVED to accept the annual report in accordance with the requirements of the Public Sector Internal Audit Standards for the 2019/20 financial year