Agenda item

Members were updated with the work undertaken by Internal Audit for the period October to December 2018 and were provided with details of the implementation of internal audit recommendations and the Internal Audit Teams performance information.

A summary of the main points was provided within the report, with it separated into the following sections:-

·         The Audit Plan / Revisions to the Plan

Members noted that four new jobs had been added to the plan in response to emerging risks and concerns, which had resulted in some planned work being removed to accommodate this.

·         Audit Work Undertaken during the period

It was reported that the work undertaken, continued to confirm that the Council had appropriate controls in place, and was working effectively.

·         Progress on the Implementation of audit recommendations

It was noted by the Committee that there were currently 10 overdue major recommendations, all of which fell within the Adults, Health and Wellbeing Directorate. This was a decrease by two from the last reported period. Members also noted and acknowledged that very good progress had been made in implementing lower level recommendations, and the number of actions overdue was much better than previously reported.

·         Performance Information

This section highlighted that four out of six performance indicators were above target with only two now below target although the Committee were informed that it was not anticipated that this would be an issue of concern.

Members of the Committee were afforded the opportunity to ask any questions on the report in order for clarity on any issues of concern. The progress made on overdue audit recommendations was welcomed, as was the improvement in control and governance highlighted within the Adult, Health and Wellbeing Directorate, which also would be reflected in the Annual Governance Statement.

With regard to a query regarding the 10 major recommendations outstanding, Officers informed the Committee that these were being monitored regularly and further measures of control had been put into place which would impact on all outstanding recommendations.

Despite the lower level of work completed in relation to the Audit plan than anticipated, the Head of Internal Audit said he would still be able to give his annual opinion on the basis of work done, the improvements made across the Council and the detailed risk assessments undertaken as part of the planning process for the 2019/20 year.

Members voiced concern regarding some of the actions that had now been deleted from the plan, such as the Resilience / Emergency Plan and queried whether this was something that should remain. However, members were assured that this was the right decision at the current time, but would be reviewed as part of the planning process and if necessary would be audited in the future.

            RESOLVED that

1)    The Audit Committee note the changes to the original audit plan;

2)    The internal work completed in the period be noted;

3)    The Committee note the progress made by Officers in implementing previous audit recommendations; and

4)    The Committee note information relating to Internal Audit’s performance in the period.