Issue - meetings

That the interim internal management arrangements for the Internal Audit function be noted.

The Internal Audit Manager presented the report giving details of the interim reporting arrangements for Internal Audit.  He explained the requirement for him to report to both the Audit Committee and the new Chief Officer (Governance) post under the new management structure.  As this post had not yet been filled, as an interim measure, he would report directly to the Chief Executive.  The Internal Audit Manager said that this arrangement was normal practice and would not impact on audit reports received by the Committee.

Mr. John Herniman of Wales Audit Office said that there was nothing unusual in this arrangement and that the only difference in Local Government was for the statutory role of the Section 151 officer to assume responsibility for ensuring that sufficient and appropriate resources were in place to undertake the Internal Audit function.

RESOLVED:

That the interim internal management arrangements for the Internal Audit function be noted.