The Kirklees Council's Corporate Governance and Audit Committee met to discuss several key issues. The meeting covered the internal audit annual report, the audit plan for the upcoming year, and the quarterly internal audit report.

1. Internal Audit Annual Report: The committee reviewed the annual report presented by the internal auditor. The report provided an overall positive assurance on the council's governance, risk management, and financial control systems, with some areas of limited assurance noted. The report highlighted that there were no areas with a 'red' rating, indicating serious concerns, which was seen as a positive outcome. However, the increasing trend in areas receiving 'limited assurance' ratings was noted as a point of concern, suggesting some underlying issues in those areas.

2. Audit Plan for the Upcoming Year: The committee discussed the audit plan for the upcoming year, which outlined the audits to be conducted across various council departments and services. The plan was adjusted to include a quarterly breakdown of activities, providing a clearer view of when audits would be conducted. The committee agreed on the importance of focusing audit resources on high-risk areas and ensuring that schools with budget deficits were audited more rigorously.

3. Quarterly Internal Audit Report: The final quarter's internal audit report was reviewed, which included 28 completed audits. The report showed a mix of 'adequate' and 'limited' assurance ratings across different audits. Specific issues were raised concerning the emergency duty service, where significant recommendations from previous audits had not been fully addressed. The committee expressed concerns about the slow progress in implementing these recommendations and discussed the possibility of inviting the service manager to a future meeting to explain the lack of progress.

Overall, the meeting highlighted the council's ongoing efforts to maintain robust governance and control systems, while also identifying areas where improvements are needed. The discussions emphasized the need for continued vigilance and proactive management to address any issues identified through internal audits.