13 HEAD OF INTERNAL AUDIT ANNUAL REPORT 2019/2020 PDF 594 KB
To consider the
Audit Managers Report
Decision:
To accept the annual report in accordance with the requirements of the Public Sector Internal Audit Standards for the 2019/20 financial year.
Minutes:
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