Agenda item

5.1

The Committee considered a report of the Interim Director of Finance and Commercial Services.

5.2

The Senior Finance Manager of Internal Audit, Linda Hunter explained that the report provided an update on position on implementation of recommendations contained in audit reports issued with a no assurance opinion or limited assurance with high organisational impact assessment.

5.3

The Senior Finance Manager mentioned that the Audit & Standards Committee received this report every 6 months for an update. The report was last presented in June 2022 and since then, 4 new reports had been added to the tracker.

5.4

The report highlighted a total of 30 recommendations that Internal Audit was tracking, in which 17 of them had been implemented (57%) and 13 recommendations were still ongoing.

5.5

The Senior Finance Manager confirmed there were no critical recommendations now as they had all been actioned although there were still 3 red rated actions that remained. It was added that one of those red rated actions (Direct Payments audit) had now been actioned. The Direct Payments audit recommendations have now been fully actioned and can be removed from the tracker.

5.6

This report was presented at the Performance and Delivery Board in November 2022 and the responses from that board can be found on page 18 of agenda.

5.7

A Member of the Committee asked a question and following response were provided: -

5.8

The Senior Finance Manager agreed to follow up whether the Freedom of Information / Subject Access Request report had been circulated to Members of the Committee in December 2022. It was agreed that the report would be re-circulated to the Committee.

5.9

RESOLVED: That (1) the committee notes the content of the report; and (2) that the Freedom of Information / Subject Access Request report be circulated to the Committee.