Report of the Director of Finance (S151 Officer)

The subject of the decision:

This report provided an update on audit work planned and undertaken, and counter fraud activity since the last report to this Committee.

A number of questions were asked by the Committee relating to the Treadmills development  and the processes and procedures that were in place regarding the issuing of Covid grants and minimising the risks associated with fraud which were responded to at the meeting. 

Alternative options considered:

None.

The reason for the decision:

Under the Accounts & Audit Regulations 2015, it is a statutory requirement for councils to have effective internal audit that complies with public sector internal audit standards.  The Council has formalised its arrangements for internal audit within the Audit Charter.  In accordance with these standards and requirements the Head of Internal Audit is required to report to the Council on the programme of internal audit work and to highlight any emerging significant risks and/or control issues that they have become aware of. 

The decision:

That the work undertaken by Internal Audit in the year to date be noted.