Agenda and minutes

Audit, Standards and Risk Committee - Friday, 28th April, 2023 10.00 am

Venue: South Yorkshire MCA, 11 Broad Street West, Sheffield, S1 2BQ

Media

Items
No.	Item
139.	Welcome and Apologies Additional documents: Webcast for 139. Minutes: The Chair welcomed all to the meeting. No apologies had been received.
140.	Urgent Items/Announcements Additional documents: Webcast for 140. Minutes: None.
141.	Items to be Considered in the Absence of Public and Press Additional documents: Webcast for 141. Minutes: None.
142.	Declarations of Interest by any Members Additional documents: Webcast for 142. Minutes: None.
143.	Reports from and Questions by Members Additional documents: Webcast for 143. Minutes: None.
144.	Questions from Members of the Public Additional documents: Webcast for 144. Minutes: None.
145.	Minutes of the Previous Meeting held on 22 March 2023 PDF 418 KB Additional documents: 07ii - DRAFT MINUTES - PM , item 145. PDF 149 KB Webcast for 145. Minutes: Members requested updates on a number of actions raised at the previous meeting. The Executive Director of Resources & Investment advised that although a meeting with the External Audit Team had been held, little progress had been made to accelerate the timetable for the 2023/24 Accounts. Options for escalating the issue to the Public Sector Audit Appointments (PSAA) were currently being explored. The Executive Director of Resources & Investment also confirmed that he had written to Sheffield City Council to express concerns around safety at Bernard Road. The Council had agreed to follow up on this internally and any progress would be reported back to the Committee. RESOLVED that the minutes of the meetings held on 22 March 2023 be approved.
146.	Internal Audit Plan 2023/24 PDF 157 KB Additional documents: 08.i Internal Audit Plan , item 146. PDF 3 MB Webcast for 146. Minutes: The Committee was presented with the Internal Audit Plan for 2023/24 as well as a 3-year Internal Audit Strategy. The following priorities had been identified for 2023/24: Bus Data Quality Tram Services Progress Healthcheck Cyber Security Adult Education Budget Risk Management Governance Purchasing & Creditors Assurance Framework. It was noted that the Internal Audit Plan was flexible and could be amended at any point to fit requirements. In response to questions, the Executive Director of Resources & Investment informed the Committee that an audit of Doncaster Sheffield Airport (DSA) had been considered but deemed unnecessary as the Mayor had committed to an independent inquiry on strategic infrastructure. It was anticipated that the Bus Data Quality audit would enable the MCA to understand where investment in buses would be best targeted. With regards to concerns around the proposed approach to the audit on Key Financial Controls, the Executive Director of Resources & Investment advised that the audit on the Assurance Framework would also address risks associated with the management of the Capital Programme. He added that he felt that the ‘deep dive’ approach would provide greater assurance. ACTION: The Committee requested that the relationship between the MCA and the subsidiary tram operating company be part of the focus of the audit on Tram Services to ensure appropriate governance arrangements were in place. RESOLVED that the Audit, Standards and Risk Committee consider and approve the Internal Audit Plan for 2023/24 and the 3-year Internal Audit Strategy.