Agenda item

To receive the Internal Audit update from SWAP.

Sally White, Assistant Director (SWAP) presented an update on the Internal Audit provided by SWAP. The update was a routine update for the Committee, providing a reasonable opinion at this stage in the year. In addition, a limited opinion was issued regarding risk management and the review of procurement cards. It was outlined that three significant corporate risks had been identified, with a detailed follow up audit currently taking place on Pension Fund Key Controls, with a report set to be brought back to the Committee in late January.

A further significant corporate risk was reported on regarding the Payroll Reconciliation Project and that the outsourced project’s target completion date had been extended to the end of 2023. Furthermore, it was noted that no work had been undertaken on the ICT Network Boundary Defences, which had also been identified as a significant corporate risk and that full mitigations of the risk had been identified.

Attention was drawn to the report which provided tables outlining the SWAP Internal Audit Plan Coverage and that Members should also visit the live rolling plan dashboard on the SWAP Audit Board system for the latest data, which had changed slightly since the report was submitted.

Reference was made to page 3 of the report, which included a snapshot of the action dashboard and provided an overview of management actions by priority and whether actions were overdue. It was outlined that currently there were 30 open management actions by directorate.

The following points and questions were raised by Members of the Committee, with clarity provided that the 5 open management actions with revised due dates would now sit within the open management overdue actions. Further detail was also provided regarding the revised due dates, with it noted it was important to highlight these to the committee should trends occur. Assurance was provided to the Committee by officers that some of the overdue actions had been reliant upon the implementation of Oracle, which itself had seen slippage. Furthermore, it was noted that a number of the overdue actions related to the Pension Key Control work, which once signed off would close off a number of actions and would allow for an improved dashboard to be brought back to the Committee in January.

Concern was raised regarding the revision of dates and how issues didn’t seem to have been addressed, including being unable to meet demands with SEND and the failure of housing management developments. It was also suggested that there was a concern regarding environmental impact, which didn’t seem to have an audit, though it was a high priority of the Council. Assurance was provided that a climate change audit was currently being conducted. It was also highlighted to Members that going forward the report would demonstrate two years of audit coverage, rather than one year which was currently being shown as SWAP had recently joined onto a new software audit board. Furthermore, clarity was provided that audit work had taken place with SEND, however this wouldn’t be shown in the tables provided.

Assurance was provided that a follow up audit on Pensions Key Controls was taking place to ensure that key controls were operating as intended. Furthermore, that there would be an update at the meeting of the Wiltshire Pension Fund Committee on 23 November regarding an improvement plan and areas which were being addressed.

Informal Action: It was agreed that the Chairman of the Audit & Governance Committee have a conversation with the Chairman of the Wiltshire Pension Fund Committee regarding the overall governance.

Clarity was provided regarding page 2 of the report, which outlined 5 strategy risks which had currently received no coverage, to which it was outlined that SWAP were set to review the strategic risks and then appoint officers to fill gaps which would require audit work.

The Chairman proposed the recommendation within the report to note the Internal Audit Update provided by SWAP. This was seconded by Cllr Stuart Wheeler.

After which, it was,

Resolved:

·       To note the Internal Audit Update provided by SWAP.