Issue - meetings

The Committee received and noted the report of the Chief Financial Auditor detailing the Annual Internal Audit Opinion 2023/24.  The report also provided an update on the internal audit work carried out since the last reporting period. The Committee also noted the introduction of an audit tracker which would also be submitted to future meetings of the Committee to support progress reports.

The Committee particularly noted the following points:

·  Page 98 – Appointeeship – follow up work had moved the assurance to limited however further improvements were still needed.

·  Page 99 – Childcare Payments – a potential issue had been highlighted regarding controls not being enacted, which saw work commence quickly taking the audit from no assurance to limited assurance.

·  Page 108 – there had been two investigations, one of which wasn’t a control failing an external company had dissolved causing the issues, the second investigation had identified a number of lessons to be learned which would be shared in due course.