Issue - meetings

2.35 pm

Report by Director of Finance

This report presents the Internal Audit Strategy and Internal Audit Plan for 2022/23.  A separate plan for Counter-Fraud activity will be presented to the July 2022 Committee. Appendix 2 of the report sets out the annual Internal Audit plan for 2022/23. 

The Committee is RECOMMENDED to comment and note the Internal Audit Strategy and Internal Audit Plan for 2022/23.

Recommendations agreed.

The Audit & Governance Committee considered a report by the Director of Finance presenting the Internal Audit Strategy and Internal Audit Plan for 2022/23. A separate plan for Counter-Fraud activity would be presented to the July 2022 Committee. Appendix 2 of the report set out the annual Internal Audit Plan for 2022/23.

The Committee was RECOMMENDED to comment on and note the Internal Audit Strategy and Internal Audit Plan for 2022/23.

Tessa Clayton, Audit Manager, presented the report.

In the subsequent discussion, the following points were raised.

(a)  In response to Members questions, officers clarified some of the acronyms used in the report.

(b)  In response to a Member’s questions about the following items referred to in Appendix 2: Internal Audit Plan 2022/23 –

(i)    Page 73: whether August 2022 would be soon enough for the “Build back better – Introduction of Care Costs” Audit; and

(ii)  Page 75: whether the “Leases” audit would include rent reviews, evaluations, and lease renewals,

Officers confirmed that –

(i)    Work on determining the Fair Cost of Care and the Market Sustainability Plan was required to be completed by October and to do this any sooner would not be practicable; and

(ii)  That, discussions concerning rent reviews, evaluations and lease renewals would form part of the scoping exercise in preparation for carrying out the audit.

NOTED