Issue - meetings

To consider a report of the Deputy Chief Executive (and Section 151 Officer).

The Internal Audit Plan 2024/25 outlines the key areas of the Council that current internal audit resources will be directed, in the next financial year.

Audit Committee is requested to note the report and approve the 2024/25 Internal Audit Plan and Charter.

Officer contact John Pearsall on telephone number 0161 474 4033 or email john.pearsall@stockport.gov.uk

The Deputy Chief Executive (and Section 151 Officer) submitted a report (copies of which had been circulated) which outlined the key area of the Council that current internal audit resources would be directed to, in the next financial year.

The following comments were made/issues raised:

·         Members asked whether the report had been written prior to the Full Council meeting when a number of decisions had been taken?  Do any of these decisions fall under the need to be assessed and if so, how would this be done given that there are 95 days short on the plan?

·         How could Members be assured that the right risks had been identified and no key risks had been downgraded? 

·         Does anyone other than the internal audit department examine the identified risks, and could consideration be given to Cabinet being able to have a review of it?  It was agreed that this would be discussed with the Section 151 Officer and reported back to Audit Committee.

·         Were there any concerns in relation to schools setting deficit budgets and how this would be controlled and managed?

·         What autonomy does the internal audit team have in terms of deciding what to audit and when?

·         Has there been repeat business from Academies?

·         Members raised the issue of a possible audit of the Coroner’s Service as they had been through a number of changes recently.

RESOLVED – (1) That the report be noted.

(2) That the 2024/25 Internal Audit Plan and Charter be approved.