Issue - meetings

John Scott, Audit Manager:

a.    presented the Internal Audit Progress Report to Audit Committee, incorporating the overall position reached so far and summaries of the outcome of audits completed during the period November 2018 – January 2019, as detailed at Appendix A

b.    highlighted that Audit Committee had the responsibility for receiving a regular progress report from Internal Audit on the delivery of the Internal Audit Plan as a key requirement of the public sector internal audit standards

c.    advised that the report covered the following main areas:

4. highlighted audits carried out in the following areas given assurances as follows:

5. reported on other significant work ongoing in relation to:

6. reported on Audit Plan changes

7. advised on audits currently in progress as detailed at paragraph 9 of the report

8. provided a summary of all audits where recommendations were overdue/extended/implemented and not yet due as detailed at paragraph 10 of the report

9. referred to a separate report on tonight’s agenda detailing audits reaching one year old with recommendations still outstanding

10. reported on other matters of interest as detailed at paragraph 12 of the report

11. detailed the contents of the Audit Plan Schedule at Appendix 2 of the report

12. highlighted performance against annual planned work targets as detailed at paragraph 11 and Appendix 4 of the report

13. requested members' consideration on the content of the report.

Members discussed the content of the report, asking whether the delay in completion of the 5^th floor of the Central Car Park was causing a loss of income with 20% of the spaces still unavailable for use.

Officers advised that a suitable weather window was awaited to lay the deck finish to the fifth floor. The car park was not at full capacity therefore it was difficult to demonstrate valid options for seeking compensation.

Jaclyn Gibson, Chief Finance Officer advised that the original sub contractors for the scheme had gone into administration which had added to a delay in the work being finalised to the fifth floor. She would ask the Project Manager of the scheme for an update on options for compensation to provide to members of Audit Committee before the next meeting.

RESOLVED that:

1.    An update on options for compensation regarding delays in work to the fifth floor of the Central Car Park be provided to members of Audit Committee before the next meeting.

2.    The contents of the report and continuation of further monitoring arrangements be noted.

John Scott, Audit Manager:

a.    presented the Internal Audit Progress Report to Audit Committee, incorporating the overall position reached so far and summaries of the outcome of audits completed during the period November 2017 – January 2018, as detailed at Appendix A

b.    highlighted that Audit Committee had the responsibility for receiving a regular progress report from Internal Audit on the delivery of the Internal Audit Plan as a key requirement of the public sector internal audit standards

c.    advised that the report covered the following main areas:

4. highlighted audits carried out in the following areas given assurances as follows:

5. reported on other significant work ongoing in relation to:

6. advised on audits currently in progress as detailed at paragraph 6 of the report

7. reported on high priority recommendations completed, due, overdue and not yet due at pages 160-161 of the report

8. added that high priority audit recommendations due March 2018 would be forwarded to members under separate cover once the relevant information was available

9. detailed the contents of the Audit Plan Schedule at Appendix 2 of the report

10. highlighted performance against annual planned work targets as detailed at paragraph 8 and Appendix 4 of the report

11. presented an updated version of medium priority recommendations due and not yet due as at 31 January 2018 at Appendix 5, including additional information showing further progress made since the previous committee meeting, as requested by members

12. requested members' consideration on the content of the report.

(Councillor Hills left the room at this point, having declared a disclosable pecuniary interest in any discussion on the Western Growth Corridor.)

The Chair pledged the support of Audit Committee to the recommendations carried through in the internal audit review in respect of Western Growth project management, registering support for strong financial and governance arrangements.

Members highlighted that if any performance issues should arise in relation to the project management of the scheme these would be referred to Performance Scrutiny Committee.

(Councillor Hills re-joined the meeting.)

Members discussed the remaining content of the report.

Members sought and received confirmation from John Scott, Audit Manager that his team was made up of the equivalent of 3 full time staff.

Members thanked the Audit Team for all the hard work they were doing.

RESOLVED that the contents of the report and continuation of further monitoring arrangements be noted.