Decision details

Quarterly progress reports

35.1     The report was introduced by the Head of Assurance, which provides a summary of the opinions for the audits carried out in Quarter 2. With the exception of schools audits, they were in general positive with none less than substantial assurance opinion. A number of additional audits have been added to the audit plan and there were no outstanding high risk recommendations.

35.2     The Committee were reminded of the approach regarding school audits, with the second phase of randomly selected school audits carried out by Mazars starting in September. At this stage there is an indication that there has been an improvement following the schools training programme.

35.3     The Committee commented that it was pleasing to see the full assurance opinion for the Pension Fund Governance and Investments audit, and the work on the Pensions system Altair data merge to support this project. It also congratulated Internal Audit team on their work and noted the number of positive audit opinions.

35.4     The Head of Assurance confirmed that all the existing items that are outstanding from the schools audit work are scheduled to be followed up and completed by the end of March 2017.

35.5     The Committee RESOLVED:

1)      that no further action should be taken in response to the issues raised in any of the audits carried out during Quarter 2;

2)      there were no new or emerging risks for inclusion in the Internal Audit Plan; and

3)      to congratulate officers on their work.