Agenda item

The Audit Manager provided a brief overview on the position statement of progress made against the audit work included and approved within the Internal Audit Risk Based Plan 2021/22. 

Members were informed that of the er 31 audit assignments where a report has been issued, 1 was undertaken on a consultancy basis, 27 had final reports issued and 3 reports were at draft stage. The Audit Manager went on to update Members that a further 6 assignments were awaiting management review, 5 assignments were at the fieldwork stage and 11 assignments were at the audit fieldwork scoping stage. The Audit Manager added that an updated position statement will be reported to the next Governance and Audit Committee meeting.

Members were also informed of the 3 audit assignments where the audit opinion reported was ‘limited assurance’ and the Audit Manager informed Members that all recommendations reported by Internal Audit had been agreed to be implemented by management and follow-up reviews will be incorporated into the 2022/23 audit plan.

Members were directed to Appendix A of the report which highlighted the details of each planned review, the audit opinion, and the number of high, medium or low priority recommendations made to improve the internal audit control, governance and risk management environment. The Audit Manager informed Members that, to date, 96 recommendations had been made and the status of these will be reviewed on an ongoing basis to ensure they are implemented.

The Chair thanked the Audit Manager for the detailed report and referred to Members for questions.

One Member raised concern surrounding the Fostering and Adoption payments and the potential for disruption particularly in light of recent foster carer recruitment issues. The Member highlighted the importance of foster carers within the community and ensuring fostering and adoption payments are made  on time, and requested reassurance around there being no adverse impact on service delivery.

The Audit Manager advised that the Council’s Adoption & Foster Carer Service forms part of the Valleys, Vale and Cardiff (VVC) collaborative with Rhondda Cynon Taf Council (RCT).  Under these arrangements RCT has responsibility for deciding whether a child needs to be adopted, for completing the financial assessment calculation and for subsequent payments. The VVC are responsible for carrying out the child's assessment of support, matching them with a family and assessing the financial support which will be necessary.  During the review it was identified that there were gaps in the policy framework for sharing information between partners, a need for information to be shared on a timely basis and a regular process for the review and re-assessment of payments made, especially where care plans are being extended or amended.  The review process also ensures that payment calculations are accurate and in line with care plans and need to be undertaken independently. The Audit Manager confirmed that the audit assignment did not identify any adverse impact in respect of service delivery and fed back that management has agreed to the implementation of the recommendations contained within the Final Report, and these recommendations will be monitored to ensure they are implemented in accordance with the agreed timescales included within the Management Implementation Plan.  A follow up review will also be undertaken in 2022/23 to ensure that all recommendations have been fully implemented.  

Mr M Jehu raised a query surrounding the 6 recommendations in respect of the Ty Gwyn Pupil Referral Unit and whether there were any safety concerns identified.

The Audit Manager advised that when establishment-based audit visits are undertaken, the areas examined include, for example, School Private Fund, Purchasing Card, Governance and Safeguarding.  When providing assurance on the area of Safeguarding, auditors carry out a testing programme to check that all staff are appropriately trained in safeguarding, there are up to date policies in place which are known to all staff and are subject to regular review by the Governing Body, and staff have been subject to appropriate pre-employment checks before commencing in post. The assurance and audit opinion provided by Internal Audit relates to the internal control environment, the audit opinion based on an evidence-based review of appropriate documentation and supporting documents to confirm compliance with Safeguarding Policies; the Audit Manager confirmed that the audit assignment did not identify safeguarding safety concerns in this regard. The Audit Manager added that the priority rating of all findings is reported to the Governance and Audit Committee throughout the year in accordance with progress against the audit plan.  

Following discussions, the Governance and Audit Committee RESOLVED:

-       To consider the content of the report and progress made against the Internal Audit Risk Based Plan 2021/22.