Agenda item

To consider the Q4 Internal Audit Report 2020/21.

Report to follow.

Charlotte Wilson of SWAP presented the Q4 IA report which was published in agenda supplement 1. Ms Wilson stated that there had been challenges on delivery due to lock down and the redeployment of audit staff to Wiltshire Council in order to help administer busines grants. It was stated that challenges were slowly reducing with the majority of audit staff now back in their roles.

With regards to agreed actions, there were 18 priority 2 actions outstanding, which was a decrease from the last update and a significant number of priority 3 actions outstanding. However, SWAP were awaiting an update on these outstanding actions in the next agenda item (item 8) and it was anticipated that the number would reduce significantly.

Details of changes to the IA plan due to the pandemic were also covered in the report. There had been some changes to Appendix B, the standard progress table, since the report was published, the Housing Benefit and Council Tax Support Audit and the ICT Governance review had now been issued as draft reports. There had been one limited assurance opinion issued since the last update, related to Children’s brokerage and management actions, as a result roles, responsibilities, expectations and reporting requirements had been agreed upon.

The Chairman was concerned with the number of outstanding IA recommendations (page 23) which had been outstanding for over 4 months. In response Ms Wilson stated that with permission she would move into the next agenda item covering the Consolidated IA Outstanding Management Actions Report, which was agreed by the Chairman. It was anticipated that the figures would be reduced by the next meeting when an updated report would be provided. It was confirmed that no outstanding actions had been removed, only implemented actions had been removed from the list. For priority 1 and 2 items these were reviewed by IA. There was a follow up protocol in place and Ms Wilson was working closely with the Deputy s151 Officer to make sure actions were monitored and implemented. The Chairman welcomed the new follow up protocol.

The Chairman raised concerns regarding the fact that 100% of IA recommendations for schools had been outstanding for over 4 months, and further concerns regarding whose responsibility this was and what actions could be taken. In response Lizzie Watkin (Deputy s151 officer) stated that an update was required from the Director for Education on whose responsibility these issues were and how they could be addressed. It was hoped that the committee may be able to receive a short update on this at the next meeting and it was on the Forward Work Programme.

There was further discussion surrounding these issues from Members and in response Andy Brown (s151 Officer) stated that Wiltshire Council did have a level of responsibility with maintained schools, the last line of defence as it were, he stated that it would be useful to have a discussion around this at the next meeting to determine the level of oversight.

In response to a question regarding ICT Governance and ICT Strategy and the replacement of SAP, Darren Roberts of SWAP stated that the ICT Governance Review was a holistic review of technology at Wiltshire Council, ICT Strategy was part of that and involved a top down layered approach. Items raised in the ICT Governance Review would identify any areas of risk that required attention and could therefore possibly guide ICT strategies and policies.

With regards to replacing SAP, Andy Brown (s151 Officer) explained that a new improved system was required, which would bring improved assurance and control. It was too early to comment on this at the present time, however further down the line the Audit and Governance Committee should seek assurance regarding risks involved in this, both before and after implementation. Lizzie Watkin gave further assurance. Whilst at present time they were in the evaluation process of the bids submitted, work was already underway developing strategy and resources for the migration of data. Consultants were also helping to support this work.  SWAP and Deloitte would also be involved in the work on the integrity of the data.

At the close of the debate it was,

Resolved:

·       To note the Internal Audit Report 2020/21.

·       To note the Consolidated IA Outstanding Management Actions Report and Follow Up Protocol (as agenda item 8 was also covered under this section)