Questions by Members:-

Answers:-

If you were to identify the reasons why this year has been a better year compared with last, what would those reasons be?

(Craig Clawson) “We have experienced a number of issues over the past few years relating to limited capacity. While that remains a challenge, everyone is doing what they can with the resources available. Engagement has improved, and there is a clear commitment across the team to delivering work to a high standard. Our role gives us visibility across many departments, and from that perspective it is evident that people are focused on ensuring their areas are in a good position.

There are also additional resources being invested in various areas, which we are aware of. Senior Management and Cabinet have allocated resources to different projects, and that support is making a positive difference. Capacity has historically been a significant issue for the Council, and although we are beginning to see some improvement, there is still more to do. These challenges will continue to arise, but with increased capacity we are better able to monitor activity and ensure that processes are operating as they should. That is certainly one of the factors contributing to the improvement.

Will you be replacing the apprentice in the Internal Audit Team who has now progressed to a fully qualified auditor role?

(Craig Clawson) I have been asked to, but we need to consider factors such as workload. As we have several different service areas—fraud, compliance, information, and governance—it may be that we are able to accommodate a replacement within one of those areas.

Is there, or should there be, a stronger link to the audit reports when matters are brought before the two scrutiny committees?

(Lee Heley) In many ways, the scrutiny committees and the audit committee both provide oversight and scrutiny, but they do so in different forms. The scrutiny committees’ approach this from a governance perspective, while the audit committee focuses more on financial matters. Work undertaken across the organisation may therefore be considered either through Audit or through Scrutiny.

It is ultimately about how the organisation, with its different approaches to scrutiny, ensures that controls are robust and that there is strength in both detailed assurance work and in broader areas such as policy and partnerships. The key is how these elements integrate to support a well?run organisation, emphasising strong governance, effective oversight, and financial probity. I think there is a link, but if the overview and scrutiny committees were to consider every audit report, it would not necessarily be effective given the different skill sets and objectives of the committees.

(Craig Clawson) I once met a trainer who explained that Audit asks ‘how’ something happened, while Scrutiny asks ‘why’ it happened, which I thought was a helpful way of distinguishing their respective approaches

How is the extra work going to impact staff who already have a heavy workload? What are the consequences if those audits are not carried out?

(Craig Clawson) The process will be lengthy, but it will take place over several days rather than all at once. We are required to comply fully with the audit requirements, so each stage must be completed thoroughly and in accordance with the prescribed standards.

It will be an intense period and will require a significant amount of resource. Last year we were shortlisted for a national award, and our Fraud Officers received the Chief Executive’s Award, so we are confident in the quality of the work we deliver.

How is it decided which audits will be carried out and when?

(Craig Clawson) Part of it comes down to resourcing. We look at the availability of staff and their knowledge and expertise. We aim to carry out the financial audits from September onwards, as this gives us a longer period for sampling and testing. We also take into account the availability of the service and the time period that will work best for them.