Agenda item


The purpose of this progress report is to inform Members of the work completed by Internal Audit between 1 July 2023 and 30 September 2023.


The current annual plan for Internal Audit is contained within the Internal Audit Strategy and Annual Plan 2023-24, which was approved by this Committee on 8 March 2023.





David John, Audit Manager

Key points raised in the discussion:

1.    The Audit Manager introduced the report which covered a breadth of areas, there was reasonably high assurance throughout. Noted that the Health and Safety Governance Arrangements had the only Partial Assurance opinion, Internal Audit had been asked to undertake that audit by the service itself which was in transition between directorates. Whilst it was a borderline opinion Internal Audit was confident that actions were underway to address weaknesses. A follow-up audit would be undertaken in quarter one next year. Noted the Home to School Travel Assistance follow-up audit with the improved opinion of Reasonable Assurance, as a result of the transformation programme the level of control and accountability had improved; it however remained an area of budgetary pressure driven by volume and market forces. Noted the updates to the Annual Plan as per its flexibility. Highlighted that the Key Performance Indicators were rated Green.

2.    Referring to the School Audits, a Committee member sought confirmation that where opinions of Reasonable Assurance were given, there were no high priority actions that were assigned to those schools and asked how Internal Audit managed actions issued when Reasonable Assurance opinions were given. The Audit Manager noted that there could be a high priority action within a Reasonable Assurance opinion, as it was dependent on what the area was such as a control weakness and for example if it was safeguarding then the assurance would be lower. The Committee member requested a copy of Internal Audit’s methodology, the Audit Manager was happy for that to be circulated to the Committee.

3.    The Chairman asked for an update on the Selecta Catering Contract. The Audit Manager noted that it was a strange time to let a contract, the building was occupied mid Covid-19 and the footfall was unknown and that inhibited potential bidders. With hindsight there would have been alternative ways of doing it, but at the time the processes were followed correctly; management took on board feedback from service users, it continued to evolve going forward.

4.    A Committee member referred to the Support to the Digital Business & Insights (DB&I) Programme, seeking detail on paragraph about what the revised focus of Internal Audit’s activity was and the controls assurance. He asked what role Internal Audit had regarding the Transition to Business-As-Usual Steering Group. The Audit Manager explained that Internal Audit had agreed with management to undertake audits in three fundamental areas: accounts payable and accounts receivable in the current quarter, an audit of payroll in quarter four, and looking at the systems that integrate with MySurrey; other audits could be added depending on capacity and risk. The Audit Manager noted that Internal Audit’s role regarding that Steering Group was to be aware of the issues and risks being flagged - which informed their audit work - and triangulating that with issues they identified.




That the Committee noted the report.

Actions/further information to be provided:

1.    A39/23 - The Audit Manager will liaise with the Committee Manager to circulate Internal Audit’s methodology regarding school audits to the Committee.


Supporting documents: