Issue - meetings

That the draft Audit Wales Plan 2022 be noted.

The Strategic Finance Manager introduced the Audit Wales Plan for 2022 comprising proposed financial and performance audit work for the Council including timescales, costs and the audit teams responsible.

The Chief Executive took the opportunity to thank colleagues from Audit Wales for their engagement with officers in developing the Plan.

In summarising the key sections of financial audit work, Mike Whiteley of Audit Wales drew attention to the audit risks including the management override of controls which was a default significant risk present in all Audit Plans.  Jeremy Evans provided an overview of the performance audit programme which took a risk-based approach to topics nationally and locally.  He advised that the second thematic review in Exhibit 2 would be around digital services and that the local review on commissioning out of county placements had been changed to homelessness prevention as agreed with officers.

In response to queries from Allan Rainford, it was explained that any additional work on asset valuations from the previous year’s audits was unlikely to affect the proposed audit fee for this year.  Whilst audit fees were based on the level of risk and work to be undertaken, they could be influenced by additional work identified in audits during the year.  On the challenges of comparing performance data with other organisations during the pandemic, a resumption of benchmarking activities would be required as restrictions eased.

The recommendation was moved and seconded by Allan Rainford and Reverend Brian Harvey.

RESOLVED:

That the draft Audit Wales Plan 2022 be noted.