Issue - meetings

Internal audit activity report - quarter 3 2012/13

Meeting: 30/01/2013 - Audit and Governance Committee (Item 45)

45 Internal audit activity report - quarter 3 2012/13 pdf icon PDF 159 KB

To consider the audit manager’s report. 

Additional documents:


The committee considered the audit manager’s report on internal audit activity during the third quarter of 2012/13, covering October to December 2012.  Of the audits referred to in the report, two had received a full assurance rating from internal audit, five had received satisfactory assurance, and two had received limited assurance.  The report also referred to five follow-up audits, of which internal audit had given full assurance to one and satisfactory assurance to four. 


The committee considered the report on the discretionary grants 2012/13 audit, which had received limited assurance.  The committee noted that the rationale behind delegating the approval of capital community grants to four area committees was to give local councillors the opportunity to have some element of choice in awarding grants to local projects.  The committee accepted this. 


The committee discussed the report on the payroll 2012/13 audit, which had received limited assurance.  In answer to a question from a councillor, the committee noted that in the case of an IT failure, there were back up plans to carry out the payroll run.  The committee also noted that the council’s officers met regularly with the payroll contractor, Capita, to discuss issues and performance.  The head of finance reported that he was pleased an audit of the new payroll control environment was carried out soon after the transfer of the full service to Capita Carlisle and believed that the recommended actions would strengthen the control environment.   The committee noted that internal audit would carry out a follow-up audit on the payroll service. 


The committee also noted appendix 2 to the report, which set out weaknesses that internal audit had identified as systemic within the council.  The audit manager kept these under review. 


RESOLVED: To note the report.