The Clackmannanshire bridge to ochils

6.1 CRD Cover Report- CRD Audit Plan 2024-2030

CITY REGION DEAL AUDIT PLAN 2024-2030

Executive summary

In accordance with the City Region Deal Heads of Terms, Deal Agreement and annual Grant Offer Letter, the Joint Committee are asked to approve the City Region Deal Audit Plan 2024-2030 (see Appendix 1).

This will enable the necessary scheduled audit activities outlined in Appendix 2 of the Assignment Brief to take place and provide assurance to the City Region Deal Joint Committee on arrangements and controls that operate at, or may impact upon, the City Region Deal at the overall partnership level. 

Lena Schelling, CRDRegional Programme Management Office, Programme Analyst 

Email address: schellingl@stirling.gov.uk 

City Region Deal contact:  Brian Roberts, Chief Operating Officer, Stirling Council

Email address: robertsb@stirling.gov.uk 

Recommendations 

The Joint Committee is asked to:

1. Approve the City Region Deal Audit Plan 2024-2030 (see Appendix 1) in accordance with the Assignment Brief found in Appendix 2.

Legal & Risk Implications and Mitigation 

Approval of the Audit plan constitutes a requirement of the City Region Deal Heads of Terms, Deal Agreement and annual Grant Offer Letter. The terms and conditions of grant are clear that the Internal Audit service must be provided in compliance with Public Sector Audit Standards. These Standards are clear that ‘The Internal Audit activity must be independent and Internal Auditors must be objective in performing their work.’  Partnership level (and Stirling Council) Internal Audit work will be delivered in compliance with this requirement for independence.

Considerations

  1. The Head of RPMO has presented the City Region Deal Audit Plan 2024-2030 for endorsement by COG, prior to submission to Joint Committee for approval on 31 October 2024. This is a requirement of the City Region Deal Heads of Terms, Deal Agreement and annual Grant Offer Letter. 

Resource Implications

Financial Details

Finance Officers have been consulted and have agreed the financial implications
as set out in the report.       Yes

Staffing

The full implications on staffing are set out in the report.                               Yes 




Exempt Reports       

Is this report exempt?    No 

Equalities Impact

Have you undertaken the required equalities impact assessment to ensure that
no groups are adversely affected by the recommendations? n/a  

Legality

It has been confirmed that in adopting the recommendations contained in this report,
the Joint Committee is acting within its legal powers.

The Joint Committee is empowered to approve this by the Standing Orders in place, the signed City Region Deal agreement and City Region Deal Heads of Terms.  Yes 

Sustainability and Environmental 

It has been confirmed that sustainability and environmental issues have been
considered within the report.   n/a

Policy Implications

None.

Consultations

The document has been reviewed and endorsed by Scottish and UK Governments. 

Background 

This audit is a requirement of the City Region Deal Heads of Terms, Deal Agreement and annual Grant Offer Letter. Stirling Council as the Lead Authority are required to conduct an audit across the whole City Region Deal every 2 years. It is recommended that partners conduct audits of their contribution to the City Region Deal with similar frequency. 

The CRD Assurance Framework commits the RPMO to prepare a bi-annual audit plan which will be approved by Joint Committee and implemented by the partners within their current statutory audit functions. 

Outcomes from partner’s audits will inform the scope of the overall City Region Deal audit every 2 years. Actions from partner audits will be managed through their own internal audit processes and committees. Outcomes from the City Region Deal audit will be reported to Joint Committee and Stirling’s Audit Committee and actions managed through the Audit Committee.  

Appendices

  1. City Region Deal Audit Plan 2024- 2030
  2. Audit Assignment Brief

Approved by:

Brian Roberts, Chief Operating Officer, Stirling Council.
Email address: robertsb@stirling.gov.uk 

Kevin Wells, Senior Manager Development, Clackmannanshire Council.
Email address: kwells@clacks.gov.uk

John Craig, Head of the City Region and Growth Deal Programme Research, Innovation and Business Engagement
Email address: j.c.craig@stir.ac.uk