Agenda

To approve the minutes of the meeting held on 13 March 2024 (AG3) and to receive information arising from them.

Members of the public who wish to speak at this meeting can attend the meeting in person or ‘virtually’ through an online connection. 

To facilitate ‘hybrid’ meetings we are asking that requests to speak or present a petition are submitted by no later than 9am four working days before the meeting. Requests to speak should be sent to committeesdemocraticservices@oxfordshire.gov.uk

If you are speaking ‘virtually’, you may submit a written statement of your presentation to ensure that your views are taken into account. A written copy of your statement can be provided no later than 9am 2 working days before the meeting. Written submissions should be no longer than 1 A4 sheet.

This is the annual report of the Chief Internal Auditor, summarising the outcome of the Internal Audit work in 2023/24, and providing an opinion on the Council's System of Internal Control. The opinion is one of the sources of assurance for the Annual Governance Statement.

The basis for the opinion is set out in paragraphs 22 – 35, followed by the overall opinion for 2023/24 which is that there is satisfactory assurance regarding Oxfordshire County Council's overall control environment and the arrangements for governance, risk management and control.

Recommendation: That the Audit and Governance Committee consider and endorse the Annual Report of the Chief Internal Auditor.

This report presents the Internal Audit Strategy and Internal Audit Plan for 2024/25.  A separate plan for Counter-Fraud activity will be presented to the July 2024 Committee.

Appendix 2 sets out the annual Internal Audit plan for 2024/25. 

The key focus of audit activity during the year includes:

·       Financial Management

·       Contract Management

·       Directorate Strategic Risks

·       Governance

Recommendation: That the Audit & Governance Committee comment and note the Internal Audit Strategy and Internal Audit Plan for 2024/25.

The Audit Working Group (AWG) met on 27 March 2024. The group received and update on the implementation of management actions arising from the audits of Corporate and Statutory Complaints and Physical Security Systems, which were both undertaken during 2023/24. 

Recommendation: That the Audit & Governance Committee note the report.

In our Provisional Audit Planning Report presented to the 4January 2024 Audit and Governance Committee meeting, we provided you with an overview of our audit scope and approach for the audit of the financial statements. We carried out our audit in accordance with this Plan as detailed in Section 02 of this report. There were no changes in scope of the audit.

On 19 July 2023, this Committee approved the Annual Governance Statement (AGS) for the year 2022/23. Local authorities are required to prepare an AGS to be transparent about their compliance with good governance principles and to give an opinion on the effectiveness of those arrangements. As part of the process, authorities are expected to highlight particular areas of focus for the year following.

The Director of Law & Governance and Monitoring Officer presented an update to Committee on 10 January 2024 on the thirteen areas of focus identified for 2023/24. This report to Committee is therefore a report on only those actions where an additional update is required.

Recommendation:

The Committee is RECOMMENDED to receive this update on the actions from the Annual Governance Statement 2022/23 and to make any comment upon them.

The Committee to consider the work programme.