Agenda item

To present a progress report of internal audit work for 2015/16.

(Report attached)

The Committee considered the Internal Audit Progress Report, which presented Members with progress on internal audit work for 2015/16.

Officers presented the report and stated that at the previous meeting Members had requested that details of the percentage of critical review audits, as opposed to programmed (formal) audit work, be included in future progress reports.  These details had been included in the report, with 37% of the eight finalised reviews having been critical reviews.  Officers advised that this figure would fluctuate over the year and that updated details would be included in future reports.  Delivery against the Internal Audit Plan was noted, together with the Performance Indicators data. 

Regarding the Planned Follow Ups information detailed in the report, the following issues arose:

i)            DFGs and HRA grants – a typographical error on the move to the Parkside office;

ii)           Rent Arrears – it was queried whether the workings of Universal Credit had impacted on rent arrears.  Officers advised that only a small number of new claims were assessed under Universal Credit but they would aim to review the link between the two issues and update Members on any impact identified;

iii)          Delays in follow up action – concerns were expressed on delays with some follow up actions, some of which were significant and resulted in three follow up dates which it was felt introduced waste into the process.  Officers agreed that there was potential waste and that whilst there could be legitimate circumstances which might lead to delays, implementation could, on occasion, be more swift.  Officers added that it was for the Committee, as part of its monitoring role, to determine when and if there was justification with delays, which was the reason for bringing the progress updates back to Members.  It was agreed that Officers would take the Planned Follow Ups report to the next Corporate Management Team meeting and to Heads of Service to see where outstanding actions should be closed down.  Any outstanding second and third follow ups would be taken to CMT and then to the Committee if the required actions were not completed; and

iv)         Measures Dashboard – following a request from Members, Officers agreed to include Measures Dashboard information in future reports as the strategic and operational measures’ information was deemed key for monitoring purposes.  It was also noted that the Measures Dashboard information might extend to data for external agencies data in the future.

A Member stated that at the previous meeting a request had been made for audit work to be carried out on the budget.  Officers responded that on the back of the external auditor Section 11 Recommendations, it had been agreed that there would be an audit of the budget for this year and that time for this would be included in the Audit Plan.

Regarding the Stores Intervention Critical Review, it was noted that Dave Jones, the Independent Member and Lead Risk Member for the Committee, was due to meeting with relevant Officers the following week to discuss the outstanding issues in relation to inventories (Action List Ref 1 at Minute No. 62 below refers).  It was agreed that Mr Jones would report back to the Committee at the next meeting on his discussions in this regard.

RESOLVED that

1)          subject to the required follow up actions as detailed in the preamble above, the report be noted; and

2)          the Committee request that the Section 151 Officer take the Planned Follow Ups report appendix to the next Corporate Management Team meeting and report back to the Committee on the outcome of this.