Agenda item

The Internal Auditor, Teresa Sharman, introduced the report and stated that there were now four finalised reports for 2024/25. Two of these had limited assurance – the risk management and the private sector housing and two had positive assurance, the leisure audit reasonable and the data protection audit received substantial assurance.

Other audits are progressing

Some issues with IT audit due to a resourcing issue, but this has now been addressed and these should therefore pick up pace. The number of outstanding recommendations have reduced although there are some that have been outstanding for several years.

The Internal Auditor confirmed that she hopes to have everything on the action plan completed by March 2025.

Cllr Cushing asked if the Internal auditor felt that she should prioritise the key controls and assurance audit to ensure it is completed by the March deadline.

The Internal Auditor reassured members that the Contractor had issued the APM for this and was looking to get this booked in at the end of February.

Cllr Cushing enquired how the risk register would be updated in view of the auditor’s comments.

The Director of Resources responded that it was felt that the risk management audit was a little harsh. Officers have been through the report, have taken on board the comments and are working to address the recommendations. Training will be arranged in the new year for both Officers and Members, the policy and framework document has incorporated the recommendations, and the inherent risk is now included in the report we complete.

There is also a new MIS system which will be demonstrated to the Committee early in the new year.

The Internal Auditor explained that the NA in the implementation time showed that the recommendation was not agreed by Management.

Cllr Boyle was concerned that the first sentence of the Leisure audit stated that a copy of signed contract with Everyone Active could not be found and that maintenance surveys that should be undertaken once every two years had not been completed. There is also a concerning variation in the visit figures. There does not seen to be the necessary control of what is a key Council asset.

The Assistant Director confirmed that it was concerning that the Council could not find a copy of the signed contract, but explained various efforts have been made to locate the contract.

The Independent Person noted that the date for rectifying this issue was the 01 December 2024. It does not appear this has happened so the date for completion of this action will need to be updated. He advised that he felt that the risk of key missing documents should be identified within the risk register as a risk to the Council both in terms of reputation and organisationally.

Cllr Cushing asked why when the Private Sector housing audit showed no formalised performance oversight that this was given limited and not no assurance.

The Internal Auditor explained that they recognised the reporting was informal and asked for more structured and formalised plan for reporting, so some credit was given for the fact some reporting was taking place.

Actions

The Internal Auditor to provide the Committee with a brief progress update each month to ensure the Audit action plan remains on track for completion in March 2025.

The Director of Resources to follow up the missing contract with the Assistant Director of Environment and Leisure Services and update the Committee on the outcome.

Any outstanding audit recommendations prior to and including 2022/23 need to be completed and signed off before the next meeting of GRAC in March. If they are not the Officer responsible will be expected to attend the meeting and explain why the recommendation is still outstanding.

A written update to be provided for the next meeting on the progress made towards meeting the recommendations set out in the Private Sector Housing Audit.

RESOLVED

The Committee received and noted the progress made with delivering the 2024/25 Internal Audit Plan and outstanding recommendations.