Agenda item

Summary:      This report provides details of progress with the 2024/25 Internal audit Plan and outstanding recommendations.

Conclusions:The 2024/25 Internal Audit Plan has been completed, with 15 final reports having been issued. Outstanding recommendations are

progressing.

Recommendation:     That the Committee is requested to receive and note:

·         The completion of the 2024/25 Internal Audit Plan and the progress of the outstanding recommendations.

Cabinet member(s):

All

Contact Officer, telephone number, and e-mail:

Ward(s) affected:

All

Teresa Sharman 01603 430138

teresa.sharman@southnorfolkandbroadland.gov.uk

The Head of Internal Audit (HIA) presented the report, informing the Committee that this was the last report for 2024/25 with all audits completed and a total of 20 outstanding recommendations.

Cllr Holliday sought clarification on whether 20 outstanding recommendations amounted to a significant number.  The HIA advised that this represented good progress from previous reports and benchmarked favourably.

DSD updated the Committee on the work of the Performance and Productivity Oversight Board (PPOB) and agreed to provide the Committee with an update on the oldest 2 outstanding recommendations and, following a question from Cllr Cushing, would similarly obtain and share an update on NN2202 relating to the provision of car parking services provide by Kings Lynn & West Norfolk Borough Council (KLWNBC).

The IP suggested that identifying levels of confidence over delivery of recommendations in the identified timescale may allow better targeting of interventions from the Committee. The DSD and HIA provided details as to how officers could challenge the standard timescales for recommendations, negotiate appropriate and achievable delivery dates and how they would be held accountable for delivery.

Cllr Holliday noted that the cyber security audit referenced on page 71 noted a relatively high level of assurance despite 17 recommendations and sought confirmation that this was correct.  The HIA noted that there was a robust framework which was used for the Audit and was comfortable with the assurance level given.

The IP and Cllr Cushing asked for confirmation that the outstanding recommendations on the waste management audit could be delivered by the timescales quoted, given they seemed significant. They also sought assurance on how lessons would be learnt on these issues and then embedded moving forward.  The DSD gave an overview of the historic challenges of the garden waste collection service, noting that its popularity had increased, and that information and data was held on 3 difference systems including with 2 external parties. He expressed confidence that, given a staff vacancy had now been filled, the majority of the recommendations would be completed by the end of July 2025.  The CE noted the importance of dealing with any discrepancy within accounts but did not believe the scale was of significant concern.

Cllr Brown as an Observer on the Committee and Portfolio Holder for Planning welcomed the audit on the Section 106 processes, he noted it would be challenging to find resources to support further development as they would need to be reassigned from elsewhere. He commented that better communication between developers and planners was important, Cllr Fletcher suggested that communication with parish councils was key, whilst acknowledging that parish councils may need to be more proactive communicating their needs.  Cllr Cushing expressed concern regarding the reference to some information still being retained on spreadsheets. The CE explained that most of the processes were within the planning system but that currently did not include an interface with the Council’s finance system and accepted that there was a need to move away from spreadsheets in this area.

Following a question from Cllr Fletcher, the CE provided the Committee with further information on the services provided by Kings Lynn & West Norfolk Borough Council (KLWNBC) relating to the issuing of car parking penalty charges.  He confirmed that the obligations of the parties had been more clearly defined in the recent redrafting of a service level agreement (SLA), and, at that time, alternative options had been considered but that continuing to use KLWNBC as service provider was the preferred option. Further discussions would take place to consider whether the most appropriate internal owner of the arrangement was the Council’s property services team or the finance team. The IP asked for clarification on whether NNDC was receiving the financial amounts due to it, the CE reassured the Committee that additional clarity over financial transactions was part of the new SLA.

Cllr Holiday noted the longstanding and outstanding issue surrounding the environmental health system on page 93.  The DSD explained that this related to an issue with the interface between the Council’s environmental health system and its finance system which had required workarounds, adding that work was being undertaken following system updates to ascertain whether this interface could now be automated.

Cllr Cushing asked for clarification regarding the recommendation relating to land charges on page 94 as the timescale for completion had slipped and the new deadline was close. He questioned how this would be achieved. The DSD undertook to obtain further information on this for the Committee.

The DSD provided the Committee with an update on the private sector housing and HMO’s audit, confirming that 3 recommendations had been completed and signed off with a draft policy soon to go to the Corporate Leadership Team (CLT).

The Committee RESOLVED to to receive and note the completion of the 2024/25 Internal Audit Plan and the progress of the outstanding recommendations.