Waverley Borough Council

Audit committee

02 march 2019

Title:
PROPOSED INTERNAL AUDIT PLAN FOR 2020-21

Lead Councillor:	Councillor Peter Marriott, Chairman of Audit Committee

Strategic Director:	Graeme Clark

Key decision:	Yes, affects the whole council.

Access:	Public

1. Purpose and summary
The Committee’s terms of reference include provision for the Committee to approve the proposed Internal Audit Plan for 2020-21. This report presents the Draft Internal Audit Plan for 2020-21 and the Committee is invited to comment before the plan is adopted. The plan has been drawn up by the Internal Audit Manager through consultation with Senior Management Team supported by a risk assessment of the audit universe of the council’s activities.

2. Recommendation
It is recommended that the Audit Committee comments and approves the proposed Internal Audit Plan for 2020-21 as attached in Annexe 1.
3. Reason for the recommendation
In accordance and compliance with the Internal Audit Committees term of reference to approve the Annual Internal Audit Plan.

4. Background
4.1 The Internal Audit Plan is required to be prepared, agreed on an annual basis by the Audit Committee as the committee responsible for governance.
5. Relationship to the Corporate Strategy
5.1 A financially sound Waverley, with infrastructure and services fit for the future.

6. Implications of decision
6.1 Resource (Finance, procurement, staffing, IT) The provision of the Audit Plan will be delivered utilising the current budget allocation.
6.2 Risk management In the compilation of the Internal Audit Plan a risk assessment was completed by assessing the contents of the Risk Register and of our audit universe (auditable areas of the council). The contents of this report provides areas for review for 2020-21 to provide management with assurance that controls within the systems are operating as intended.
6.3 Legal There are no direct legal implications, although good governance is strengthened by attending to the matters raise in audit recommendations.
6.4 Equality, diversity and inclusion There are no direct equality, diversity or inclusion implications in this report. Equality impact assessments are carried out when necessary across the council to ensure service delivery meets the requirements of the Public Sector Equality Duty under the Equality Act 2010.
6.5 Climate emergency declaration There are no direct implications in the report.

7. Consultation and engagement
7.1 Consultation with Management Board, Senior Management Team, Chair and Vice Chair of Audit Committee.

8. Other options considered
8.1 None

9. Governance journey
9.1 Minutes of the meeting will be provided to Council.

Annexes:

Annexe 1 – Proposed Internal Audit Plan for 2020-21

Background Papers

There are no background papers, as defined by Section 100D (5) of the Local Government Act 1972).

CONTACT OFFICER:

Name: Gail Beaton

Position: Internal Audit Manager

Telephone:	01483 523260

Email:	gail.beaton@waverley.gov.uk

Agreed and signed off by:

Legal Services: 7 February 2020

Head of Finance: 11 February 2020

Strategic Director: 11 February 2020