Agenda item

That having considered the areas covered, including those prioritised for the first year, and the level of audit resources, the Committee approves the Flintshire Internal Audit Strategic Plan for 2023-2026.

The Internal Audit, Performance & Risk Manager presented the three year Internal Audit Strategic Plan for 2023/24 - 2025/26 which had been developed using assurance mapping, results of previous audit work, new and emerging risks and consultation with senior officers and Audit Wales.  All high priority audits and annual/biannual reviews were included in the ‘core’ Plan for completion in 2023/24 with priority ratings indicated.  There was flexibility within the Plan to accommodate any work in responding to emerging issues or risks which would take precedence over medium priority reviews and would be subject to regular review with portfolio holders.

Councillor Andrew Parkhurst asked about previous work on consultancy use and suggested the following topics for consideration: achieving value for money on asset disposals, anti-bribery and corruption including gifts and hospitality, compliance with document retention rules and Planning decisions involving Member/officer interests.

The Internal Audit, Performance & Risk Manager advised that asset disposals had previously been audited and that bribery and corruption policies were reviewed on a regular basis.  Whilst previous work had been done on Planning, a review of Declarations of Interest was included in the current Plan.  On the use of consultants, spend had lowered considerably since the introduction of strengthened processes and controls which were proving to be effective.  At the Chair’s suggestion, information on this would be shared.

In response to further questions, explanation was given on the review of corporate grants and it was confirmed that a previous audit on credit control and bad debt would be kept under review.

As suggested by Allan Rainford, the Plan would be amended to review work on Cyber/Data Security and Protection against Ransomware scheduled for 2023/24 on a year by year basis.

On voids management, Councillor Bernie Attridge said that the Committee should be given more assurance on progress with actions.  Further capacity would be reviewed in the Plan as work had already been completed on voids.  Councillor Attridge was asked to provide more information on his request for a review of NEWydd Catering and the implications of possible conflicts of interest.  A suggested review of external wall insulation contracts (in particular across Deeside) would be considered once the legal process had concluded.

As requested by Councillor Attridge, the Chief Officer (Governance) agreed to share the findings of a report on the online incident at Cabinet in February.

As requested by the Chair, the Internal Audit, Performance & Risk Manager provided assurance on capacity to deliver the Plan based on current resources.  In response to comments, she provided details of recent work on recruitment and retention in addition to a review of the pay model.  She also shared information on a review within Streetscene & Transportation which would add the most value for that service.  A future review of the customer engagement strategy, currently under development, would be included in the Plan to assess how well it was embedded across the organisation.

On that basis, the recommendation was moved by Councillor Glyn Banks and seconded by Rev Brian Harvey.

RESOLVED:

That having considered the areas covered, including those prioritised for the first year, and the level of audit resources, the Committee approves the Flintshire Internal Audit Strategic Plan for 2023-2026.