Decision details

The SIAS Client Audit Manager presented a report in respect of a proposed SBC Internal Audit Plan for 2023/24.

In response to a series of Members’ questions, the SIAS Client Audit Manager stated:

·         The reduction in the number of SIAS audit days from 315 to 300 for Stevenage for 2023/24 had been agreed by the SIAS Board, and would be based on key elements of the Council’s Medium Term Financial Strategy.  The number of audit days had been reduced for all partner authorities, which would be reflected in the lower level of fees charged;

·         The innovation introduced by SIAS was in the way it approached its work.  Traditionally, this was very labour intensive, but the use of information technology to analyse data sets negated the need to work through individual transactions;

·         Commercial activities taken on by SIAs included fee paying audit work for a number of Academy schools.  The income received for this work would be shown in SIAS’s Trading Account, and would contribute to keeping costs down;

·         There had been no planned audit for Section 106 Agreements in 2022/23.  There was one planned for 2023/24.  This audit was carried out on a cyclical basis, unlike the annual audits, such as coverage of key financial systems;

·         The Sickness Absence Management audit was an audit covering the risks linked to complying with sickness absence management policies and procedures.

It was RESOLVED that the proposed Stevenage Borough Council Internal Audit Plan for 2023/24, as set out in Appendix A to the report, be approved.