The Group Auditor submitted a report, the purpose of which, was to inform the Committee of actual Internal Audit performance against the five months of the audit plan year covering April and August 2016.

Paragraph 4.1 of the report showed in tabular form, an analysis of productive days achieved against the plan for the first two months of this financial year. A more detailed analysis as extracted from the Internal Audit Shared Service management information system was shown at Appendix A to the report.

Page 249 once more included a Table (numbered 1) which detailed productive outturn for the period April 2016 to August 2016. The Group Auditor advised that as could be seen from the table, the actual outturn for the period shown, confirmed that the number of productive days expected to be achieved had been slightly exceeded by 9 productive days. The table further confirmed that the proportion of productive days achieved, varied from that expected by Directorate activity.

A total of 10 reviews had been completed, 8 (80%) of which had been closed with either a substantial or reasonable assurance opinion level. 1 review had identified weaknesses in the overall control environmental, and this was in the area of Bus Services Support Grant.

The Group Auditor confirmed that page 248 of the report, confirmed that there were now 6 (and not 4) vacant posts in the Internal Audit Division, and a job advertisement was issued yesterday. The Chief Internal Auditor was looking to recruit two posts (rather than 1 as confirmed in the report), and an update on the recruitment exercise would be given as to how this went at the next scheduled Committee meeting. Staff vacancies in the Section it was considered, had meant that the full year plan days of 1,053 for audits carried out in 2016-17 would be exceeded if no appointment of new staff was made.

Page 251 of the report clarified that there were only a relatively few recommendations made by Internal Auditors outstanding, as a result of audits undertaken. The 8 recommendations overdue were being monitored in terms of their implementation.

The Group Auditor then referred to page 256 of the report, which detailed the level of performance of Internal Audit in comparison with certain other neighbouring local authorities that submitted the data. Overall this information reflected well in relation to those authorities that dad submitted similar information in the form of comparative data.

A Member asked the Officer how many posts existed in Internal Audit ie on the current structure.

The Group Auditor confirmed that there were a total of 18 posts on the structure, but only 12 of these were presently occupied by staff. A recruitment exercise was required, as in order to reach performance levels anticipated a minimum of 14 staff were required as part of the establishment.

Unfortunately concluded the Group Auditor, recruitment and retention of Internal Audit staff was an historical problem for local authorities.

RESOLVED:                    Members gave due consideration to the Internal Audit Outturn Report covering the period April to August 2016, to ensure that all aspects of their core functions are being adequately reported.