The Standards & Audit Sub Board of Gosport Council discussed the current status of the Council’s 2022/23 audit, the proposed audit approach for 2023/24, and approved the updated Audit Strategy and Internal Audit Plan for 2024/24. The board also reviewed the Whistleblowing Policy and noted that no referrals had been made under it in the past year.

External Audit Planning

A partner from Ernst Young (EY) provided an overview of the Council’s 2022/23 audit and the proposed audit approach for 2023/24. The partner highlighted the backlog of audits for local authorities and the absence of guidance from central government. Three consultations by the National Audit Office (NAO), the Department for Levelling Up, Housing and Communities (DLUHC), and the Chartered Institute of Public Finance and Accountancy (CIPFA) are currently addressing changes in legislation and audit regulations. The Head of Finance had recently participated in a CIPFA webinar.

EY suggested that to catch up, the 2022/23 audit might need to be disclaimed, a mechanism that may apply to other outstanding audits. Members expressed dissatisfaction with the lack of external oversight of the Council’s performance, feeling that taxpayers were not receiving the expected service. EY assured that the 2023/24 report could be finalised by October 2024, with the final output in November. The board resolved to review and recommend the Audit Update Report to the Policy and Organisation Board.

Updated Audit Strategy 2024

The Chief Internal Auditor (CIA) presented the reviewed and updated Audit Strategy for approval. The CIA noted that the only significant change was in the corporate priorities. The board approved the updated strategy as set out in Appendix A.

Internal Audit Plan

The CIA also presented the proposed Internal Audit Plan for 2024/24. The plan will remain flexible throughout the year to accommodate changing priorities. The board approved the proposed plan as set out in Appendix A.

Whistleblowing

The CIA updated the board on the Whistleblowing Policy and any referrals made from March 2023 to February 2024. No referrals had been made, and the policy, reviewed in April 2023, required no updates. The CIA emphasized the importance of staff confidence in the whistleblowing process and suggested that an internal process might be required to formally record issues and outcomes. The board noted the update and the lack of referrals.