Agenda item

A report of the Head of Internal Audit and Corporate Anti-Fraud, Barnsley MBC was submitted which reported on the Internal Audit Team’s completed assignments throughout 2018/19, recommendations made and also the Head of Internal Audit’s annual assurance opinion based on the work undertaken during the year. 

The Internal Audit Team had delivered all of the audit days included within the Group Annual Internal Audit Plan for 2018/19.  It was highlighted that there had been an increase in the number of limited assurance opinions issued, based on the work undertaken by Internal Audit in 2018/19.  A supplementary reading pack had been circulated to Members setting out details of the audit reports which had received limited assurance opinions. 

Members were informed that, based on the systems reviewed and reported on by Internal Audit during the year, together with management’s response to issues raised, the Head of Internal Audit was able to give an adequate (positive) assurance opinion regarding the effectiveness of the control, risk and governance environment. 

Members noted that the audit report of the Procurement Review had not yet been finalised.  A meeting was scheduled with senior management on 4^th July 2019 to discuss the report, its recommendations and senior management’s response.

A Marshall commented that there were a number of Internal Audit recommendations arising with regards to financial management, contracts / procurement / commissioning and information governance.  She asked if this was an indication of any themes developing, or whether it was due to Internal Audit being asked to carry out work in these areas. 

R Winter confirmed that the functions referred to were all contained within the Internal Audit’s Annual Plan.  There were no issues which he needed to bring to the Committee’s attention in these areas.

A Marshall queried the response.  She highlighted that the audit reports of the group’s compliance with GDPR and contracts procurement had all received limited assurance opinions from Internal Audit. 

R Winter confirmed that the most significant issue arising from the audit of the group’s compliance with GDPR had been completed immediately.  The remaining six recommendations were currently not due for completion and would be followed-up by Grant Thornton in due course. 

A Marshall highlighted that the Accounts Payable audit had stated that there had been a failure to obtain valid receipts to support Barclaycard transactions.  She asked if cardholders did not know the rules around obtaining receipts. 

M Thomas confirmed that he was currently in the process of arranging re-fresher training to remind cardholders of the SCR’s policy and protocols to provide valid receipts for transactions.  He anticipated that the training would be completed during quarter 2 of the 2019/20 financial year. 

Councillor Jones referred to Appendix E of the report – ‘outstanding Audit recommendations as at 30^th April 2019’.  He asked if work to complete the Asset Register for Building 1 located at the AMP Technology Centre was on track to be completed by the revised implementation date of 30^th June 2019. 

M Thomas stated that he would check progress with the Contracts Team and provide an update outside of today’s meeting.  ACTION: M Thomas

R Winter informed Members that this would be the last Committee meeting he would be attending.  He thanked the Committee and senior management for all their co-operation over the last 5 years. 

On behalf of the Committee, Councillor Jones thanked R Winter and his Team for all their hard work. 

RESOLVED – That the Audit and Standards Committee considered and received the report.