Issue - meetings

The Committee was informed of the progress that had been made against the approved Audit Services Plan for 2021-22 as at 31 December 2021.

The Covid-19 pandemic had remained a challenge to the delivery of the Plan and the ability to provide an assurance across the Council’s key services. After the Government’s announcement on 8 December 2021 that England would move to Plan B following the increased spread of the Omicron variant, it became clear that other than the desktop review outlined in the previous progress report, it would not be possible to undertake the audits of schools (174 days) and establishments (64 days) before the end of 31 March 2022.

However, despite these challenges Audit staff had worked diligently with senior management and responsible officers to agree suitable arrangements to enable reviews to be undertaken across a broad range of the current Audit Plan. As a result, the Unit was currently on track to have either reported or undertaken significant elements of the fieldwork by the end of March 2022. There were however areas within the Plan where coverage would not be possible in this period.

At the last meeting, the Committee was informed of the recruitment exercise that was underway to fill the two Principal Auditor vacancies and a six-month temporary Principal Auditor post to cover maternity leave. Following interviews at the end of December 2021, two individuals with local government experience had accepted job offers. Whilst it would take a number of months for the individuals to work their respective notice periods, it was hoped that they would join the Unit by Spring 2022. Unfortunately, the other candidates did not have the required experience or skills to allow an offer to be made for the vacant six-month temporary post.

          At 31 December 2021, a total of 1,789 productive days had been delivered against the pro-rata target of 2,042 days (total planned days for 2021-22 is 2,723).

          Members suggested that it would be helpful if more information was provided by way of explanation to reflect the current situation of activities that had not proceeded or had been delayed. Members now had a greater understanding of the criteria and how results were measured, but it was agreed that it would be helpful to be guided through the audit process for a particular corporate project from start to finish. The Assistant Director of Finance (Audit) would arrange this for a future meeting.

          RESOLVED that the Committee notes the performance of the Audit Services Unit during this period.