The report of the Chief Audit Executive presented the Internal Audit and Fraud Plan for 2020/21 which had been developed using a risk-based approach. Significant risk areas and priorities had been identified through a risk assessment which included reviews of the Strategic and Service Risk Registers, analysis of the wider environment, use of organisational knowledge and discussions with Service Heads and Directors. The Plan had been reviewed and endorsed by the Management Team.
Members asked a number of questions related to financial controls for charging for garden waste and reconciliation’s, debt collection and the prevention of fraud related to Single Person Council Tax Discount. These were addressed by Officers and Members were reassured by the responses which confirmed that robust control measures were in place.
RESOLVED: That the Internal Audit and Fraud Plan for 2020/21, as set out in Annex 1 to the report, be approved.