To consider a report of the Audit and Assurance Manager.

The Audit and Assurance Manager submitted a report which provided, at a high level, the proposed Internal Audit Operational Plan for 2022/23. The report set out planned work for the year, acknowledging that this remained flexible and subject to review as needed during the year. It was noted that there had been were some variations to planned work in 2021/22, partly due to the COVID-19 pandemic, and that plans for the year ahead took account of both new areas for review and some work deferred to 2022/23. The report also included, in the appendices, the Internal Audit Charter and Strategy, which had been previously reviewed by CLT and the Accounts and Audit Committee and were unchanged from the versions agreed in March 2021.

An opportunity was provided for Members to raise questions in relation to the report’s content. These focussed on intentions in respect of audit coverage of home to school transport and aids and adaptations, and the availability and deployment of audit capacity compared to previous years.

          RESOLVED – That the 2022/23 Internal Audit Plan be approved.