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Agenda item

To consider and approve the plan

Decision:

To accept the report

To approve the Plan

 

Minutes:

Submitted – the plan of the Internal Audit work for the 2021/22 financial year by the Audit Manager. In accordance with best practice and the Public Sector Internal Audit Standards, the Internal Audit plan was subject to continuous review in order to ensure that it remained up to date and reflected changes in the business together with the consideration of the significant and speedy impacts of the COVID-19 pandemic on the Council.  In order to ensure that the Council's key controls and correct matters were reviewed, consideration was given to the Corporate Risk Register, Gwynedd Council's Plan as well as any other significant developments that are underway.  As a result, an initial draft plan was prepared that would provide flexibility to address any matters that became apparent, to the Council's risks and priorities and to ensure the health and safety of Internal Audit officers and clients.  The initial plan was discussed with every Head of Service; this was an opportunity to further refine the plan, before preparing the final Plan for the Audit and Governance Committee. 

 

It was noted that the Audit Plan 2021/2022 gave appropriate consideration to the following:

·      to be aware at all times of the potential occurrence of fraud or corruption - taking advantage of the National Fraud Initiative and undertaking proactive Fraud Prevention Work 

·      continue to address specific grants, particularly where the conditions of the grant expect an Internal Audit

·      to ensure flexibility, Internal Audit will wherever possible use the AGILE methodology. The main objectives of applying the AGILE principles are:

o   Increasing audit quality

o   Short audit cycles

o   More interaction with clients

o   Providing insights

 

(It was noted that Agile provides a more flexible and dynamic Internal Audit Planning as a result of continuous risk monitoring).

 

It was projected that approximately 715 days of audit resources would be available to complete the 2021/22 audit plan.  The available staffing resources were analysed, giving consideration to reasonable budgets for ‘unproductive’ work such as holidays, illness, training, management and meetings.

 

Details of the purpose and reason for some audits were given for members to have a taste of the contents of the audit plan

 

Gratitude was expressed for the report

 

In response to a question regarding the contents of cyber security (identified as a priority field in a recent workshop) on the work programme, it was noted that an audit into the security of IT systems had been identified.  However, it was highlighted that an external company was preparing thorough, professional reports on cyber security and these reports were presented to the Audit Service. It was added that these were robust arrangements and to an extent, the Audit Service could add to what the external company does.  It was reported that an item 'Resilience of IT Systems - Cyber Security' had been included as an item for scrutiny at the 15 July Committee meeting.

 

In response to a question regarding measures to safeguard freedom and the intention to audit new arrangements that will replace DoLS and if these new arrangements were better for the Council or for individuals, it was noted that this was an audit at the request of the Head of Adults, Health and Well-being who had recommended that the Audit Service would look at the new system to ensure robust arrangements as a result of past problems. 

 

In response to a comment that the impact of covid 19 was far reaching and whether the Education Department had the capacity to get to grips with the impacts, it was noted that the matter had not been considered, however, the intention to discuss this further with the Head of Education was noted. It was emphasised that the contribution of educational psychologists was essential to assess the impact.

 

In response to a question regarding costs to staff of working from home, it was noted that it was possible to claim an allowance from HMRC (undertaking this was the responsibility of the individual - the information had been circulated).  It was also noted that it was possible to claim a higher payment, however, bills would need to be submitted as evidence.

 

RESOLVED

 

To accept the report

To approve the Plan

 

Supporting documents: