Issue - meetings

Report of Assistant Director Finance (Section 151 Officer)

Purpose of report

This report provides the Accounts, Audit and Risk Committee with an update on delivery of the internal audit work programme for 2025/26. It also provides an update on the three audits from the 2024/25 work programme which are currently being concluded.

Recommendations

The Accounts, Audit and Risk Committee resolves to:

1.1           Note the progress made in delivering the 2025/26 internal audit work programme, and the position with the remaining audits from the 2024/25 programme.

Resolved

(1)            That the progress made in delivering the 2025/26 internal audit work programme, and the position with the remaining audits from the 2024/25 programme be noted.

The Assistant Director of Finance (Section 151 Officer) submitted a report that provided the Committee with an update on the delivery of the internal audit work programme for 2025/26 and an update on the three audits from the 2024/25 work programme which were in the process of being concluded.

In introducing the report, Connor Munro, Assistant Director – Audit Assurances at Veritau advised the Committee that since the report had been drafted a further two audits had been completed: Risk management; and Performance Management. Veritau had reached a Reasonable Assurance opinion on both audits. Members were informed that the Committee’s request for Follow Up actions to be documented in the report had been implemented

In response to a question regarding the actions rated as critical in the report, the Committee was advised that these reviews had been undertaken by the previous internal audit provider and Veritau were in the process of following them up.

In response to a question regarding the two actions that were marked as risk accepted, the Assistant Director – Audit Assurances advised that these related to the delay and frequency of reporting actions in the area of climate action. It was accepted that these issues were similar to other organisations in the sector and did not represent an undue risk to the Council.

Resolved

(1)            That the progress made in delivering the 2025/26 internal audit work programme, and the position with the remaining audits from the 2024/25 programme be noted.