Issue - meetings

Report of the Audit Manager (attached).

Purpose: to report on management issues, summarise the progress of the internal audit team against the 2012/13 audit plan up to 7 March 2013 and to summarise the priorities and planned audit work for quarter 1 of 2013/2014.

The committee considered the report of the Internal Audit Manager that reported management issues, summarised the progress of the internal audit team against the 2012/2013 audit plan up to 7 March 2013 and summarised the priorities and planned audit work for the remainder of quarter 4, 2012/2013. 

Mrs A Partridge, Internal Audit Manager, advised that the two remaining audits within the 2012/13 audit plan would be completed early in April.  She also advised that, owing to her impending maternity leave, an interim manager would be appointed for three days per week on a 12-month contract.

Mr W Jacobs, Head of Finance, responded to questions on the limited assurance payroll audit referring to the timing of the audit to coincide with the takeover of the payroll function by Capita and the change in processes.  None of the weaknesses identified in the audit resulted in errors and there were currently fewer errors than when the process was in-house.  However, officers had put in place a new layer of verification so HR and Finance could identify any issues before each monthly payment run was made.  Each month, a review took place with Capita to identify issues that needed to be addressed in future payrolls.

In responding to a question on the allocation of days for audits Mrs Partridge stated that they were split across the two councils but time taken at one council could be greater than at the other.

The committee noted the report.