Agenda item

The Committee received a report which updated members on the work done by Internal Audit for the period April 2017 to 4 July 2017 and showed it in the context of the audit plan for the year. The report included details on the implementation of internal audit recommendations. Performance information was also detailed which incorporated an update on the section’s Quality Assurance Improvement Plan which ensures compliance with the Public Sector Internal Audit Standards.

A summary of the main points for each of the four sections of the audit were highlighted at paragraphs 4 to 14 of the report. It was also reported that in relation to paragraph 5 of the report, it should be noted that there were currently 8 on-going investigations which had been omitted from the report.

Following the brief introduction of the report, members made a number of comments which were as follows:-

Kathryn Smart asked whether there was any root cause as to the unprecedented negative impact on the planned work. It was advised that the size of the business and the complexity of some transactions meant that overall this was a relatively low level concern albeit more than the service was used to. It was reported that there tended to be an peek within April/May which could be a direct impact of the close of accounts and budget work but it wasn’t felt that there wasn’t anything underlying emerging at this point.

Members were presented with other reasons as to why there had been a negative impact on planned work, such as more in-depth work being carried out with Partnerships, more operational risks emerging rather than strategic as in the past and Audit being called in regularly to act as a friendly policeman.

Kathryn Smart requested clarification as to why actions had not been fulfilled in relation to unbilled income for Business Waste and Recycling follow up. It was reported that there had been a lack in the reconciliation process and inadequacies in the IT system. It was noted that these problems had now been dealt and a much improved fit for purpose system was now in place. It was suggested that a report be brought back to the October meeting detailing any progress made and the Assistant Director be asked to attend to explain any inconsistences, if that is deemed necessary at the time. It was noted that this would also tie in with the Income Management report which was due to be considered in October.

The Chair, Councillor Austen White asked if there were any cause for concerns in relation to the variance percentages highlighted on page 227 of the report. It was advised at this stage there were no concern albeit it wasn’t where the service wanted to be. However, it was expected that with the increase of resources, improvements would be made. The Chair also sought clarity with regard to Car Park income identified on page 229.  Members were advised that in the past where there were discrepancies between actual and expected cash received of £20 or more, these had been investigated but were no longer in operation, however, these had now been reinstated. Members were also advised that the Councils Policy and Procedures needed to be reviewed and updated.

Councillor Iris Beech asked whether all Car Parking machines were to become card only and expressed some concern for those people who didn’t have a card. It was reported that there needed to be an alternative in place for the use of cash as it was the most expensive to process. It was noted that some car parks were completely cashless.

            RESOLVED that:-

(1)        the changes to the original audit plan, be noted;

(2)        the internal audit work completed in the period, be noted;

(3)        the progress made by officers in implementing previous audit           recommendations, be noted; and

(4)        Information relating to Internal Audit’s performance in the period,    the arrangements made to manage the demand for responsive          work and progress in implementing actions set out in the Quality      Assurance Improvement Plan; be noted