Agenda item
Internal Audit Annual Report 2023/24
Report of the Chief Fire Officer
Minutes:
Andrew Howarth, Audit Team Manager, Nottinghamshire County Council, presented the Head of Internal Audit’s Annual Report for 2023/24, identifying the key outcomes arising from the work of Internal Audit for 2023/24 and providing an audit opinion on the adequacy and effectiveness of the Authority’s arrangements for governance, risk management and internal control, the Internal Audit Plan for 2024/25, and the outcome of the 5 audits completed during 2023/24, and highlighted the following points:
(a) Based on the coverage and detailed outcomes, it is considered that the collective evidence provides Substantial Assurance concerning the arrangements in place for governance, risk management and the control environment.
(b) In the areas reviewed in 2023/24, the following opinions were given, and the following number and priority level of recommendations were made:
|
Assurance level |
Report |
Recommendations |
||
|
Priority 1 |
Priority 2 |
|||
|
Substantial |
Workforce Planning & Recruitment Information Security (data and physical) Health & Safety Business Continuity Planning
|
0 0 0 0 |
0 2 3 1 |
|
|
Reasonable |
No audits were in this category.
|
- |
- |
|
|
Limited |
Contract Management
|
4 |
2 |
|
|
Opinion not provided |
‘Leading the Service’ standard – Progress against this national Fire Standard. Because of limited progress the audit has been rescheduled for late 2024/25.
|
- |
- |
|
(c) The recommendations and actions can be summarised as follows:
|
|
Recommendations/Actions |
|
Workforce Planning & Recruitment |
All findings were positive and found the controls to be effective, therefore no recommendations were made. |
|
Information Security (data and physical security) |
Resume compliance checks at working sites, which lapsed during the Covid lockdown. The register of information sharing agreements to be complete, so that it can help ensure that the agreements are monitored and reflect best practice. |
|
Health & Safety |
Consider obtaining the BSI ISO 45001 certification. Consider introducing a Health & SafetyRisk Register. Complete the plan to address the shortfall in designated Fire Marshals, at the fire stations. |
|
Business Continuity Planning |
Business Continuity Test Report to record when the actions arising from the test have been addressed. |
|
Contract Management
|
Contracts Register to be up to date with the names of current Contract Managers, to help ensure all are aware of their contract management responsibilities. Ensure that all contracts are included in the Contracts Register Ensure that dates are correct in the Contracts Register (including contract start and end dates. Improve consistency across the Service in holding regular contract management meetings with contractors. Improve consistency across the Service in Contract Managers maintaining a lessons learnt log. Expired contracts can be removed from the information published about contracts on the website, for transparency purposes. |
(d) There is a high implementation rate of 88% on all actions raised since 2018/19. 63% of the actions from 2022/23, whose dates for implementation have now passed, have been implemented. The new Head of Finance will set up a tracker for all actions so that their implementation can be better monitored by the Assurance Board.
(e) There is substantial assurance over the Governance arrangements as they are well structured with comprehensive reporting; plans are in place to achieve strategic goals and to identify and realise improvements; and there are regular reviews of performance.
(f) There is substantial assurance over the Risk Management arrangements as risks are managed through a corporate risk register that is actively maintained, reviewed, updated, and reported; the Community Risk Management Plan is in place, with arrangements to measure progress on its delivery; and emerging national and local risk issues are identified and addressed by local actions. The Finance and Resources Committee will be updated on the progression of the Contract Management recommendations.
(g) There is substantial assurance over Control arrangements as there is close control over the finances, including current and future spending, and the financial assets held; workforce requirements are identified and acted upon; and workforce performance is managed.
During the discussion that followed the following comments were made:
(h) It is disappointing that the assurance level is lower than would be liked for contract management, but work is being done at a strategic level to increase the capacity in Procurement, and it is hoped that by the end of the calendar year it will be in a much better place.
(i) The report and recommendations highlight the value of Internal Audit and the plans to improve are welcomed.
Resolved to note
(1) The outcome of the Internal Audit Annual Report for 2023/24, including the audit opinion of substantial assurance for the arrangements for governance, risk management and internal control.
(2) The outcome of 5 internal audits completed during 2023/2024.
(3) The 2024/25 Internal Audit Plan.
Supporting documents:
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