Agenda item

Report from the S.151 Officer

Appendix A

Appendix B

Appendix C

The Senior Auditor presented a report, it was explained that the Internal Audit Strategy and Performance Measures & Targets for 2025/26 were presented and approved at the 8 April 2025 Audit Committee Meeting following an external peer review against the Public Sector Internal Audit Standards (PSIAS) that had been undertaken in October 2024.

A review of the Strategy is required to be undertaken on an annual basis and this was presented to the Committee.

It was explained that there were no major changes to the strategy framework and strategy.

Members were given the opportunity to ask questions and the following points were raised:

• Councillor Green referred to the statement under the heading supporting initiatives which stated ‘Develop our understanding and capabilities in the use of artificial intelligence’ and asked what this actually meant in relation to the Council.

It was explained that this reference related specifically to the Internal Audit team. The team uses artificial intelligence to support aspects of its work, including research, developing understanding of particular issues and assisting with the drafting of reports. However, it was emphasised that AI is used as a supporting tool rather than as a replacement for auditors. The limitations of AI are recognised, including the potential for inaccuracies, and therefore its use is subject to appropriate professional judgement and oversight.

The Director of Finance stated that this would not be used to reduce the size of the team but to look at becoming more efficient.

• Councillor Martin referred to a report that was due around the use of AI across the Council and asked if there was anything available in the interim.

The Director of Finance stated that he was not aware of specifics in relation to this piece of work but would take the question away and provide an answer outside of the Committee.

·         Councillor Gartside referred to the customer feedback results set out in the report, which showed a satisfaction rate of 100%, but noted that only one of the eight surveys issued had been returned. Councillor Gartside queried whether a minimum response rate threshold should be applied when reporting customer feedback results, to ensure that the findings were meaningful and representative.

In response, it was acknowledged that a single survey response provides only a limited evidence base from which to draw conclusions about overall customer satisfaction. Whilst the feedback received was positive, officers recognised the importance of achieving higher response rates to improve the reliability and representativeness of the results. It was explained that consideration could be given to the way feedback is reported in future, including providing information on both the satisfaction score and the response rate, and exploring whether a minimum response threshold would be appropriate before percentage satisfaction figures are highlighted.

• Councillor Martin asked whether work was carried out in relation to internal HR documents.

It was explained that it would be specific areas that were looked rather that a general overview. An audit was in the process of being completed currently which was reviewing the employee leavers process.

Councillor Martin explained that he had been undertaking a review of available documents and there were some gaps that he felt should be addressed but wasn’t sure where to raise this.

It was agreed:

1. That the report be noted .

2. That the Internal Audit QAIP & Strategy Framework for 2026/27 be approved.

3. That the Internal Audit Strategy for 2026/27 be approved

4 That the Performance Measures and Targets for 2026/27 be approved.