Report of the Head of Audit and Risk Management.
Members considered an update report of the Head of Audit and Risk Management regarding Internal Audit and the following points were made.
· The Chairman noted that the live Red rated recommendation regarding Key Financial Controls 2018/19 had been dealt with and queried what progress had been made on the Red rated audit issues regarding Police Bank Accounts 2017/18.
· In reply, the Assistant Commissioner noted that local level Force meetings were held every Monday morning, with fortnightly meetings between the Commissioner and Chamberlain. A Strategic Finance Board had also been convened, which had not existed previously.
· In response to a comment that the Schedule of Internal Audit Projects 2018/19 gave Members little appreciation of what progress had been made to date, the Head of Internal Audit commented that this was partly due to internal audit fieldwork not commencing until Quarter 4 2018/19. The Head of Internal Audit noted that this would not prove an issue for 2019/20.
· In response to a question, the Head of Internal Audit replied that feedback would be provided to the Force over the next week, with a deadline for management responses of a fortnight.
· In response to concerns raised by a Member that there was no deadline – even provisional – for resolution of Key Financial Control issues, the Deputy Chamberlain noted that these would be resolved by November 2019.
· Members agreed that, in light of delays in implementing audit responses in the previous year, an interim update on progress being made should be provided to Members prior to the August 2019 recess.
· In response to a comment from a Member, the Head of Internal Audit noted that he had received assurances from the Force that the Amber recommendations regarding Police Seized Goods were being addressed and that he was due to discuss those recommendations in detail with Force representatives.
RESOLVED, that the report be received.