app 2 -OS audit report; Q2 report 2006-07

Agenda Item: …. Ryedale District Council REPORT TO: Overview and Scrutiny Committee ndDATE: 2 November 2006 REPORTING OFFICER: Audit Manager, North Yorkshire Audit Partnership James Ingham CPFA SUBJECT: Internal Audit Interim Report 2006/07 WARDS AFFECTED: 1.0 PURPOSE OF REPORT thThis report presents the Internal Audit Interim Report to 30 September 2006/07 from the North Yorkshire Audit Partnership for approval. 2.0 RECOMMENDATIONS a. It is recommended that the Internal Audit Interim Report for Q2 2006/07 be approved. 3.0 REASONS SUPPORTING DECISION 4.0 BACKGROUND The Accounts and Audit Regulations 2003 require all Councils to annually review their systems of internal control and to provide an adequate and effective Internal Audit function. It was agreed that this committee should act as an Audit Committee for the Council and, inter alia, receive reports from Internal Audit. 5.0 INTRODUCTION stThis report presents the Internal Audit Interim Report for the period 1 thApril to 30 September for 2006/07 from the North Yorkshire Audit Partnership. The Interim (Q1) Internal Audit Report, detailed in Appendix A, summarises the work done by Internal Audit in 2006/07 covering the thfirst half of the year to 30 September 2006. This report highlights issues that the audits have identified and provides a summary of these. It also outlines any issues emerging from the audits of the principal ...