Decision details

Internal Audit Annual Plan

Decision Maker: Audit, Risk and Governance Committee

Decision status: For Determination

Is Key decision?: No

Purpose:

This report explains the approach to establishing the internal audit plan for 2023/24 and the work proposed that will support the Head of Internal Audit's overall opinion for the year on the council's framework of governance, risk management and control. Appendix A sets out the audit planning process and the plan.

Decisions:

Andy Dalecki, Head of Internal Audit presented the Internal Audit Plan for 2024/25.

 

In response to questions, members were informed that:

 

·  There was a similar number of audits on the plan, compared to the previous year, though some were larger in scope.

 

·  The committee would continue to receive quarterly progress reports on the Internal Audit Service's work against the audit plan, including any in-year changes made to reflect emerging priorities and risks.

 

·  Although lots of the audits listed related to compliance testing, they each related to different service areas and processes and therefore the work could not be combined.

 

·  The planned grant audit of "Multiply" referred to a grant received from the Department for Transport. Internal Audit would assess whether the grant money had been spent in line with the grant conditions.

 

It was commented that residents may like to know about the value for money and efficiency of highways repairs, particularly potholes. It was requested that the Head of Internal Audit speak with Director of Highways and Transport to identify whether this area of work should be added to the annual plan, with an update reported to the next committee meeting on 22 July 2024.

 

Resolved: That the Internal Audit Plan for 2024/25 be approved.

 

Divisions Affected: (All Divisions);

Contact: Andrew Dalecki Email: andrew.dalecki@lancashire.gov.uk Tel: 01772 533469.

Report author: Andrew Dalecki

Date of decision: 22/04/2024

Decided at meeting: 22/04/2024 - Audit, Risk and Governance Committee

Accompanying Documents: