Agenda item

6.1

The Committee considered a report regarding the Internal Audit Tracker.  The report tracked progress made against recommendations in audit reports that had been given a no assurance opinion, or a limited assurance with high organisational impact opinion. 

6.2

The Senior Finance Manager, internal Audit explained that since the last update in June 2023, 58 recommendations were being tracked. 42 had now been implemented with 16 still ongoing. There was 1 critical recommendation which was still outstanding. This related to Montgomery Residential Home.

6.3

The Senior Finance Manager, internal Audit explained that this report was taken to the Performance and Delivery Board on 23 January 2024. The board asked all Directorates to review their outstanding audit recommendations at their Performance Clinics and identify how they can support recommendation leads.

6.4

The Senior Finance Manager, internal Audit explained that 2 new audit reports had been added to the tracker. These were ‘Debtor Controls in Adult and Health Social Care Activities’ and ‘Establishment Control’ and details of these will be reported the next time the tracker was presented to the committee in June/July 2024. She added that the 17 recommendations following the Fargate Container report had now been implemented.

6.5

Members of the Committee made comments and asked questions and the following responses were provided: -

6.6

The Executive Director of Operational Services (Ajman Ali) informed Members that a staff event took place in November 2023, in which Senior Managers were briefed on the approach they should take when carrying out these projects and the documentation that is required. He added that the council does have a thorough systems in place relating to the procurement process and budget control, the issue with Fargate Containers was these processes were not followed in this case.

6.7

The Executive Director of Operational Services explained that the issue relating to Fargate Containers was a one-off incident and the Council had a clear Capital Delivery Management process in place. He stated that these processes will be monitored to ensure these were been followed and suggested that regular deep dive exercises took place in ongoing projects.

6.8

The Executive Director of Operational Services confirmed that all the projects should go through the Capital Delivery Service process and if any were to be found not to have gone through this process, then the appropriate actions will be taken.

6.9

The Executive Director of Operational Services explained that the progress of council projects was reported through the Finance Committee via a detailed report. They would also be presented to the relevant policy committee.

6.10

The Senior Finance Manager, internal Audit explained there had been in a change in staffing within the Children’s Service which had caused a delay in the implementing the Montgomery Residential Home audit. She stated that she was confident with the new management team in this service to get this audit implemented and the progress of this would be reported at a future Audit & Standards Committee.

6.11

The Senior Finance Manager, internal Audit explained that she would inform the Senior Information Management Officer of the Members comment around the need to implement the case management system in relation to the red rated recommendation on FOIs and SARs.

6.12

The General Counsel explained that the deep dive report on Fargate Containers was the HR matter and therefore would not be presented at this Committee. The minute from the previous meeting was incorrect in reporting that that report would be brought back here. This committee could be provided with an update although the report itself would be presented to the relevant Policy Committee if necessary.

6.13

RESOLVED: That the Audit and Standards Committee (1) note the content of the report; and (2) agree the removal of the following reports from the tracker;

• Disposal of IT assets

• Software Licensing

• Hardware Asset Management

• Creditors – Non-standard payments

• Fargate Containers