Agenda item

The Finance Manager presented the report to provide our Internal Auditors, Veritau, with evidence of risk management, governance and internal control across the organisation.

There were no updates since the report was circulated.

The Internal Auditor presented the Internal Audit Work Programme for 2026/27.

The following areas were discussed:

•         Under Contract Procedure notes the Monitoring Officer clarified that off-contract spend was where officers might fail to comply with procurement processes and contract procedure rules.  A variation on contract spend up to a certain percentage was allowed.

•         The internal audit process was carried out on a cyclical basis where topics were reviewed every 3 to 4 years, with some areas picked up on an ad hoc basis. Details of when topics were last audited could be provided in a future report.

The recommendation as set out in the report was moved, seconded, put to the vote and carried

Resolved:

That the Internal Audit Plan for 2026/27 be approved.