The Audit Committee of Wandsworth Council met on Thursday, 19th April 2018, to review the council's audit plan, risk management strategy, and its use of surveillance powers. Key decisions included the approval of the internal audit plan for 2018/19, the endorsement of the risk management strategy, and the continued use of the Regulation of Investigatory Powers Act 2000 (RIPA) for specific investigations.

Audit Plan for 2018/19

The committee considered the Internal Audit Service's Charter, Strategy, and Plan for 2018/19. This plan, developed through the South West London Audit Partnership (SWLAP), outlines a risk-based approach to auditing various council functions. Councillor Walsh raised a question about the reporting and timescale for responses to complaints or issues, to which the Assistant Director of Resources (Financial Services) explained that while internal audit focuses on processes, a thematic audit could be conducted if specific areas of concern arose. Councillor Carpenter inquired about the use of external auditors, Mazars, and the variation in audit days allocated to different departments. He also questioned the sufficiency of planned days for auditing children's safeguarding and the timing of the audit for cladding at Castlemain House and Sudbury House. The Assistant Director of Resources confirmed that the plan is flexible and can accommodate additional work, such as that required by GDPR, using contingency days or by delaying lower-risk audits. Councillor Field noted the inclusion of blue badges in the Fraud Plan, and was informed that this reflected a proactive approach rather than a specific problem. The committee resolved to approve the recommendations in paragraph 1 of Paper No. 18-126, which related to the audit plan.

Annual Review of Risk Management

The committee reviewed the annual report on the council's Risk Management Strategy and the 2017/18 review of risks and controls undertaken by directors. The Director of Resources presented the report, noting that the strategy remained largely consistent with previous years. Councillor Carpenter raised concerns about the council potentially being too risk-averse and pointed out an error in the strategy document, which was agreed to be amended. The report also addressed concerns raised at a previous meeting regarding the move to paperless systems and the potential impact on councillors' ability to access information. The Director of Resources assured the committee that appropriate training would be provided. Councillor Carpenter also queried why the list of strategic risk categories requiring enhanced controls was not longer, and was advised that it only included areas where there was an acknowledged risk without an adequate management plan. The committee resolved to approve the recommendations in paragraph 1 of Paper No. 18-126, which pertained to the risk management strategy.

Use of Regulation of Investigatory Powers Act 2000 (RIPA)

The committee reviewed the council's use of its statutory surveillance powers under the Regulation of Investigatory Powers Act 2000 (RIPA) during 2017/18. The report detailed that RIPA powers are primarily used for preventing or detecting crime or disorder, specifically in areas such as parking permit fraud, environmental health and trading standards legislation, fly-tipping, unauthorised occupancy of council housing, and fraud and corruption. Councillor Carpenter inquired about the lack of cases in certain investigatory categories, and was informed that surveillance is only used when absolutely necessary and in the public interest, with non-covert approaches often being sufficient. In 2017/18, four RIPA applications were approved: three for suspected parking permit abuse and one for trading standards legislation. The report highlighted successful prosecutions related to Blue Badge fraud and test purchases for age-restricted products. The committee resolved to approve the council's continued use of RIPA for the investigation purposes outlined in the report.

The meeting also noted that this would be Councillor Heaster's last committee meeting after 50 years of service, and the committee expressed their thanks and appreciation for his contributions. The minutes of the previous meeting held on 24th January 2018 were confirmed and signed as a correct record, and no declarations of interest were made.