Agenda item

The Committee received an update report on the work undertaken by Internal Audit for the period April to June 2019. The report also included details on the implementation of internal audit recommendations and the Internal Audit Teams performance information. A summary of the main points from each of the sections were provided in paragraphs 4-15 of the report.

In relation to Section 1, Revisions to the Audit Plan, Councillor Charlie Hogarth made reference to the Planning Committee Peer Review Follow up and asked when this document would be made available to Members. He also expressed some concern with regard to the reporting mechanism and whether the recommendations should be forwarded to Members prior to implementation. In response, the Head of Internal Audit stated that he was not sure of the reporting lines but from his understanding once all the actions from the peer review had been implemented and he had signed off their implementation, Members were to receive a copy of the report.

Councillor David Nevett raised two typographical errors to the dates relating to Adults Payments Systems for Day Care and AHW Risk Development. These were noted and would be amended. Councillor Nevett also expressed some concern with regard to the Museum Inventory highlighted at page 54 of the report and asked when this it would be up to date. It was reported that there was a final date, however this would be into the future as further work was required. It was noted that a plan had now been agreed to carry out a full update and for the inventory to be maintained.

Members were presented with an update with regard to North Bridge Stores, 19 actions were outstanding of which 12 were overdue lower level recommendations. The Assistant Director of Trading and Property Services gave members assurance that the recommendations were progressing. He commented that regular meetings were taking place with the Director, Peter Dale as well as regular liaison with the Head of Service for North Bridge Stores.

In relation to the Bereavement Service, the Assistant Director stated that the nine outstanding recommendations had now decreased to five, two of which had been forwarded through to Internal Audit for their clearance. Members were advised that two of the remaining recommendations were in progress and were due to be completed within the next two weeks with the remaining action to be completed when the new IT system had been implemented.

In relation to the North Bridge Stores, the Chair sought assurance that Management were confident that the dates for completion would be achieved. Members were assured that discussions were taking place and that stores officers were working with Finance on the IT related system issues as well as with Audit.

It was reported that there was now a process in place where the Assistant Director was responsible for the signing off any extensions to dates for recommendations. However, a very robust business case was required in order to extend a deadline. The Head of Internal Audit wished to report that there was a high level of Management awareness with regard to North Bridge Stores and was happy with the arrangements that were in place. A further update would be provided to Members in due course.

Councillor David Nevett raised some concern with regard to Deprivation of Liabilities Safeguards (DoLS) at page 62 of the report. He stated that previously members were provided with numbers. However, there was no data available at present. The Head of Internal Audit advised that previouly there had been a backlog in the processing of applications but this had been previously reported as now being in an acceptance level which was why this information was not now provided to Committee. The Head of Internal Audit informed Members that he was unaware of any problems in this area but would confirm this to Members in the next report.

Councillor Charlie Hogarth asked whether the issues arising from stores had had an impact of existing and perspective customers. It was reported that whilst this had been a difficult period, customers had been supportive and understanding.

In relation to Strategic Asset Management, the Chair asked whether there were any revised dates for completion Members were advised that the income reconciliation had been completed but there were some queries from this which were being worked through.

In response to queries raised with regard to outstanding recommendations within Adults and the slippage in the Audit Plan, the Head of Internal Audit advised members that Audit were not too concerned with regard to slippage and reported that an additional member of staff had joined the team. He commented that the percentage of jobs completed within 110% was a difficult area to measure for the team. However, adjustments to the budgeted time can be made to accommodate problems encountered during the audit. With regard to the outstanding recommendations in Adults, it was advised that similar measures to those taken in Regeneration had been made for instance the requirement to have Assistant Director approval for extensions. There was now a lot more visibility on the overdue recommendations and further dialogue taking place at a higher level. It was noted that it was intended that this information would also be reported to the Directors meeting on regular basis. It was noted that Damian Allen had previously given assurance with regard to Adults, and the outstanding recommendations had decreased. However, there was further work and improvements to be made.

            RESOLVED that:-

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

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

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

(4)        the information relating to Internal Audit’s performance in the             period be noted.