Agenda item

4.1

The Senior Finance Manager, Internal Audit, submitted a report providing an updated position on implementation of recommendations contained in audit reports issued with a high opinion or a limited/no assurance opinion and high organisational impact assessment.

4.2

Kayleigh Inman, Senior Finance Manager, Internal Audit, outlined the new approach to audit opinions and the new reporting arrangements to the Committee. Anything assessed as no assurance or limited assurance with a high organisational impact would be reported to the Committee.  This would ensure Members were able to focus on the key issues affecting the Authority.

4.3

Kayleigh Inman reported that there were no new high opinion audits to report to the Committee. In addition, no reports with a no assurance or limited assurance, high organisational impact had been issues since November 2018 when the approach to audit opinions changed. There were 4 ongoing critical recommendations included in the tracker report.  One issue was in respect of Continuing Healthcare in Learning Disabilities. It was proposed that this item be removed from the tracker and scrutinised as part of the wider Continuing Healthcare review.

4.4

Executor Services had been included in the tracker for the first time within the last report to the Committee. However, all the recommendations had now been actioned and it was proposed that this be removed from the tracker. The report was submitted to the Executive Management Team in early January and they had noted that 37% of the actions were still ongoing but were pleased that actions were being taken/progress was being made.

4.5

Responding to a question from a Member in respect of issues with housing benefits, Kayleigh Inman commented that this could be an error with anything and was not necessarily in relation to the benefit calculation. This was monitored on a quarterly basis. She did not believe that this was a systemic control issue but would check back on the working papers and respond to Members.

4.6

In respect of a question from a Member regarding the processing of housing benefits being brought back in-house, Kayleigh Inman commented that this would be picked up in the planning for the Audit Plan.

4.7

Resolved: That:-

(a)

the report, now submitted, be noted; and

(b)

the following items be removed from the tracker:-

·         Executor Services, People Services

·         Continuing Health Care in Learning Disabilities, People Services

·         Pro-Active Work – Declaration of Interests, Corporate

·         Pro-Active Work, Staff Expense Claims, Corporate

·         Resource Link Application Review, Resources