URL: https://chesterfield.moderngov.co.uk/ieDecisionDetails.aspx?ID=2044

Decision Maker:

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Purpose:

Content: CBC: LEADER   BDC: LEADER   NEDDC: LEADER Date of Decision  25.3.26 Title Reference: Proposed External Review of Internal Audit   Key Decision References  (if applicable):                            CBC: N/A                            BDC: N/A                            NEDDC: N/A Delegation Reference: CBC: R080L BDC: NEDDC: Report and background papers No   Public  X Exempt Confidential Decision Status   Notice of Key or Private Decision     Authorised By: N/A General Urgency N/A Special Urgency N/A Exempt Urgency N/A Record of Decision:   That the Joint Board note that the external review of internal audit is due in May 2026 but may be undertaken slightly later than this, due to the late publication of the CIPFA conformance checklist. That the Joint Board note that each Council’s Audit Committee and Derbyshire Dales District Council’s (DDDC) Governance and Resources Committee have agreed that: - ·      The Internal Audit Consortium and DDDC will commission an external review of Internal Audit with the cost to be split equally between each Council ·      That the format of the review will be a validation of the self- assessment performed against the CIPFA conformance checklist ·      That the Head of the Internal Audit Consortium and the section 151 Officer of each Council will agree the specification for the review, assess quotations based on cost and quality and appoint an external provider to undertake the review ·      That quotes will be obtained in line with Chesterfield Borough Council Financial Regulations That the external assessor’s report once completed is reported to Joint Board along with an action plan to address any points raised.   Reasons for Decision:   To inform the Joint Board of the forthcoming external review of Internal Audit and the format that the review will take.   Alternative options considered and rejected (if any):   It is a requirement of the GIAS in the UK Public Sector to have an external review of internal audit and failing to do so may mean there is a risk that any failings within the internal audit service will be undetected.   Declarations of interests: None   Decision subject to call-in: Yes Date of implementation if not called in: 2 April 2026.   Date Record Issued:  25.3.26 Contact Officer: Liz Athorn, Chesterfield Borough Council, Tel: (01246) 959612    

Date of Decision: March 25, 2026