The committee received a report of the Shared Internal Audit Service setting out the latest progress made in implementing audit recommendations.

The Audit Manager provided an update on some of the statistics included in the report.  It was noted that 87% of audit plan days had been delivered compared to 83% in the report.  A further two audits had been completed; ‘Budget Monitoring’ had no recommendations and ‘Creditors’ had received a ‘substantial’ assurance level with one medium priority recommendation. 

In response to a member request, the Audit Manager agreed to circulate the final report for the ‘section 106 agreements’ audit.

Following a question from Councillor Khan, the Head of Finance (Shared Services) informed the committee that the audit plan, which was agreed by the committee, was produced following discussions between internal audit and services.  Service managers and heads of services indicated any audits they wanted to be carried out.  They suggested subjects that could help them to develop improved practices.  The Shared Internal Audit Service’s knowledge of other local authorities also helped with identifying potential subjects.  Leadership Team was provided with the information and could also identify areas it considered would be useful to audit.  The Audit Committee had the opportunity to review the plan and make suggestions councillors thought would be suitable for inclusion. 

Councillor Williams could recall that on a previous occasion the committee had requested that internal audit should divert some audit days to review Charter Place.  This had been carried out.

Following Councillor Williams’s comment about the lack of an update on a recommendation for an audit on Benefits carried out in 2014/15, the Chair stated that he also had concerns about the lack of updates in some cases.  He asked the Head of Finance (Shared Services) to ensure that all recommendations had an update at the next meeting.  If an update was still not provided officers would then be directed that they would need to attend the following meeting and provide an explanation to the committee. 

The Head of Finance (Shared Services) agreed that he would report this information to all services and ensure they were aware of the committee’s requirements.

RESOLVED –

1.      that the Internal Audit Progress Report for the period to 24 February 2017 and updated at the committee be noted.

2.      that amendments to the Audit Plan as at 24 February be approved.

3.      that the removal of the implemented recommendations (shown as Appendix C to the report) be agreed.

4.      that the changes to the implementation date for 9 recommendations (paragraph 2.5.1 of the report) for the reasons set out in Appendix C to the report be agreed.

5.      that the committee’s comments about the recommendations with no updates be noted and actioned as necessary