Agenda item

The report of the Chief Officer Financial Services provides a source of assurance that the internal control environment is operating as intended through a summary of the Internal Audit activity for the period April to August 2024.

The report of the Chief Officer Financial Services provided a source of assurance that the internal control environment was operating as intended through a summary of the Internal Audit work since the last update report was provided to the Committee in June 2024.

The report was presented by Head of Finance, Internal Audit and highlighted the following points:

·  This was the first report since introducing the more flexible approach to planning, and it was noted that it looked different to previous reports. The report had also incorporated feedback provided by the Committee.

·  The report highlighted the work completed in the period and the work to be completed in the next period. There were tables in the report to show the assurance themes that the work covers, along with the links the work has to corporate risks. It was noted that any gaps identified in the tables will be considered and reviewed as part of the continuous audit planning process.

·  The recommendation tracking process showed that 90% of open recommendations were either not due or less than 3 months overdue. For recommendations that were more than 3 months overdue the service had confirmed they were in progress and the reason for the delay was due to a lack of resources.

·  The service continues to receive positive feedback from the CSQ process.

·  The Quality Assurance Improvement programme was included in the report, which set out an action for a self-assessment to be undertaken against the new standards, to ensure still compliant. It was noted that the service is still waiting for the standards to come out for consultation. In the meantime, the service had undertaken a SWOT analysis exercise which was being finalised and an action plan will be agreed and reported on in a future update report.

·  Appendix C was highlighted which provided information in relation to urgent decisions and confirmed that KPIs were being met. It was noted that 3 decisions had been taken under urgent provisions and in all 3 cases they were treated within the relevant procedure rule.

In response to questions the following information was provided:

·  It was noted that going forward dates will be added to the Quality Assurance and Improvement Plan.

·  Clarification was provided to the term ‘some payments’ on page 84 of the agenda pack and this was in relation to no recourse to public funds, which are used to assist families in need. It was noted that the actual numbers were not available at the meeting but could be provided to Members.

·  In relation to the table on page 82 of the agenda pack and in reference to Lotherton Hall it was explained that complexities had been noted because different systems are being used. The Council is looking to rationalise applications across the Council to mitigate this issue.

·  Cllr Dowson commented on the number of grants and grant schemes that the Council has. It was acknowledged how much time the team must spend applying for these grants and reviewing them. It was noted that the process had been streamlined as much as possible but where it does require sign off by the Chief Finance Officer or the Head of Audit there is no choice as to whether to undertake the work. Discussions with Government as part of the Spending Review is looking to see if some of the funding sources can be amalgamated.

RESOLVED – To:

a) receive the Internal Audit Update Report for September 2024 and note the work undertaken across the section during the period covered by the report.

b) note that there have been no limitations in scope, and nothing has arisen to compromise the independence of Internal Audit during the reporting period.

c) Receive the report providing information relating to the Monitoring of Urgent Decisions covering the period April to August 2024.