Issue - meetings

Report of Chief Internal Auditor

Summary

This report provides the Committee with an update of the work of Internal Audit since the last meeting

Recommendation

The Accounts, Audit and Risk Committee is recommended to:

(1)               Consider and approve this report.

The Committee considered a report of the Chief Internal Auditor which summarised the progress made against the internal audit plan for 2009/2010 for the period from October to December 2009. The Committee was advised that 62% of the plan had been completed and that the remainder would be completed by the end of the financial year.

The Audit Team Leader reported that since the Accounts, Audit and Risk Committee meeting of 26 October 2009, four final reports had been issued, three reports were in draft format and fieldwork had commenced in three areas. The Committee was advised that following discussions with Senior Officers, the Internal Audit Team had made some amendments to the 2009/10 Audit Plan which would be presented to the Committee’s January meeting.

In response to Members’ questions about the ‘moderate assurance’ opinion that had been issued to ‘Non Domestic Rates’, the Audit Team Leader assured the Committee that each final report issued contained recommendations which were regularly monitored. Officers assured the Committee that the move to a centralised Corporate Debt Recovery Team would assist with and contribute to higher levels of debt recovery.

The Committee noted that District Councils were morally obliged to collect all taxes in their remit including non domestic rates. Members of the Committee requested that Officers provide details on the number of businesses that had outstanding arrears and provide a monthly update on collections over the next six months.

The Chief Internal Auditor advised the Committee that the draft internal audit plan 2010/2011 was currently being developed by the Internal Audit Team and would be presented to the Committee’s January meeting.

Resolved

1)                      That the progress of the internal audit plan 2009/2010 be noted.