Agenda item

SWAP will cover the following items:

·         Internal Audit Annual Report

·         Internal Audit Annual Opinion

·         SWAP External Assessment

Charlotte Wilson, SWAP, introduced the item noting that, although the current pandemic had disrupted the final month of the plan SWAP were still able to give an opinion of reasonable assurance.

Key areas highlighted were: There had been two significant risks identified throughout the year and due to the additional work load an update on those risk was not yet available, although they would be followed up. Seven audits had received a partial assurance opinion and one audit receiving no assurance opinion, all eight areas would be followed up.

An update on the outstanding recommendations was not available due to the pandemic and additional work, however a list of the outstanding recommendations was planned to be passed onto the Head of Corporate Finance and SWAP would work collaboratively to review and ensure the recommendations were implemented. An update would be brought to the next committee.

Questions were asked on the no assurance of gross loans and the risk that had for clients. It was noted that the issues related to Adult Social Care payments for care. The service area was aware of the issues within their current processes, a deep dive was taking place to review the processes that support the policy and work was being done to align the teams enabling them to be more joined up. There was no risk to clients care packages, the review would aim to understand how much undercharging if any had taken place. Once officers understood their position a decision would be made on whether to recoup those charges.

A question was asked on the schools mentioned in the report and whether more work was required to give assurance. It was noted that there were a number of lower level issues, the aim was to implement more analytics and focus on areas of higher risk which would provide greater assurance and focus. Members requested a future report on school governance.

In relation to a question asked on the assurance of contract management. It was noted that a sample of contracts had been looked at and there was a plan in place to carry out a strategic level review of the governance.

The Chairman emphasised the importance of understanding the impact COVID-19 had on services areas implementing the outstanding recommendations. SWAP noted that they would work with the Head of Corporate Finance to review the implementation of all of the outstanding recommendations.

SWAP External Assessment

David Hill, SWAP, introduced the item, gave an overview of the assessment process and explained that SWAP had received top marks with some recommendations.

A question was asked on the content and timeline of the recommendation to create a SWAP Internal Audit Strategy. It was noted that the strategy would be created with partners and it was hoped that the new strategy would be in place by the next meeting.

A brief discussion took place on how long the contract with SWAP was and market testing the partnership. It was noted that Wiltshire Council had a part share of SWAP, as such there was no contract end date, although 12 months’ notice could be given.

RESOLVED

Members noted the Internal Audit Annual Report, Internal Audit Annual Opinion and the SWAP External Assessment.