AGAR internal auditors signature

Question

Must the AGAR be signed by the internal auditor before being presented to Full Council for approval???

Answer 1

Whether 'technically' it must be signed before presentation to the council I couldn't say but it would make no sense for it not to have been.

The IA report is a standalone component part of the AGAR and one could reasonably expect that it should be completed - and signed - as part of the necessary preparatory work prior to a council agreeing its AGAR.

If it is signed it is a certified 'complete' document.  If it is not signed then, presumably, it could be altered after the council's consideration of it and that could have a material effect upon the decision the council should have arrived at.

Comments

That was my view as well - plus should the S137 figure be included in the AGAR before putting before Council to approve and sign??

Answer 2

The guidance states that it should be received and noted by the council before signing the AGAR forms.

Comments

Its the word should that raises the questions surely the guidance needs to state 'Must' to avoid doubt

---

Everything to do with the AGAR is based on legislation and so if the guidance states 'should' then it is not compulsory.  To state 'must' will require legislative evidence and there isn't any.

---

I agree but it is a loop hole that could be used to adjust or change the AGAR if not officially signed off by the IA before being prevented to Council for approval  - There is evidence that this has occurred in the past within c/councils

---

In the annual governance part of the AGAR there are several statements that I'd say required councillors to have had sight of an internal audit report before responding.  Irrespective of what the words say in the legislation, I'd not wish to respond to the Annual Governance Statements without the internal audit being completed (and by definition, signed).