Agenda item

The HIA introduced the report and informed Members that section 2.1 covered any significant changes made to the agreed audit plan, such as deferral of the Economic Growth audit. She added that section 3 covered progress made, with 124 days of work complete equating to 78% of the 2021/22 audit plan. It was noted that section 4.4 covered finalised audit reports including Accounts Receivable which had been given a substantial assurance grading, alongside Customer Services. The HIA reported that the Project Management Framework had been given a reasonable assurance grading, alongside the Annual Governance Statement, Covid-19 Business Grants and Environmental Health. She added that Accountancy Services had been given a substantial assurance grading, and noted that no limited or ‘no assurance’ gradings had been given. It was reported that 26 audit recommendations had been raised in total, and auditors were satisfied with progress made on implementation. The HIA referred to the assurance review of the Project Management Framework and noted that two new recommendations had been raised. She added that one important recommendation had been raised on the Annual Governance Statement to reference the self-assessment process and include it within the action plan. The outcome of the Covid business grants was reported as a positive result, taking into account the significant sum of grants paid. It was noted that the outstanding licensing register recommendation of the Environmental Health was in hand and would be covered during the follow-up report, alongside recommendations on license fee income reconciliation and food hygiene inspections. 

Questions and Discussion

       i.          Cllr C Cushing referred to longstanding audit recommendations with deadline deferrals and asked what steps could be taken to resolve these issues. The HIA replied that the follow-up report would provide greater details, including the number of times they had been deferred and the actions being taken to resolve them. She added that Internal Audit would not sign-off on recommendations until the Council was able to provide evidence that they had been implemented and were working effectively.

      ii.          The Chairman referred to recovery and write-off of outstanding debts and asked whether it was debt owed to NNDC owed by NNDC to third parties. The HIA replied that the action referred to sundry debt or the collection of debts by NNDC.

     iii.          The Chairman referred to a recommendation that required a record of officer training, and asked whether this was covered as part of officers’ annual appraisal process. The HIA replied that this recommendation sought to ensure that training plans were developed for officers that could be considered during that process. She added that the main issue was to ensure that records and progress were up to date.

    iv.          The Chairman referred to the transition to a new environmental health system in progress since 2018 which had encountered numerous issues, and asked whether any assurances could be given that the work would be completed. The HIA replied that this was an ongoing issue, and was not able to provide more detail at the time.

RESOLVED

To note the internal audit progress within the period covered by the report.