Agenda item

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 May – August 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 public sector internal audit standards 

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

4. outlined details of audits carried out in the following areas all given substantial assurances as follows:

5. reported on other significant work ongoing, audit plan changes, audits currently in progress, audit recommendations overdue and not yet due, performance information, other work in progress and matters of interest as detailed within the report and associated appendices

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

Members discussed the content of the report in further detail.

The following questions emerged:

·         : In relation to the audit of planned maintenance, what assurances were provided on historic listed buildings/other properties aside from residential dwellings?

·         : This audit focussed on housing/decent homes, although work had been completed in the past relating to other areas of property maintenance. A report would be presented to Audit Committee in due course on current maintenance budget/investments.

·         : How much time had been spent on the Values and Culture Review to date, and why was a further 20 days’ work including overtime required?

·         : This work focusses on an ethical governance review aimed at holding standards in public life for both members and officers. It is an extensive review which required 10-15 days development time. Twenty days work time had been allocated so far, however, it was likely to take 30 days work in total. Once at reporting stage, feedback would be given to members. Information on the process could be provided at the next meeting of Audit Committee if this helped.

·         : In relation to the audit of planned maintenance, did council officers carry out inspections on work carried out by Kier and Aaron contractors?

·         : The contractors have their own quality control, however, the council carried out additional checks. External inspections are also carried out for gas work. Inspections did go ahead. The recommendation that came out of the audit was to monitor post inspection levels by Kier and Aaron and record council post inspections levels and results.

·         : It was noted that some of the audit recommendations in respect of implementation of ICT mobile devices had been extended from 2016 to 2019?

·         : IT monitor live devices. Asset registers are maintained by IT although it was time consuming to go round every office at the council to carry out checks. The matter has been prioritised to be completed as soon as possible.

·         : Would it be useful to request officers to attend the next meeting of Audit Committee to explain why these audit recommendations had not been implemented?

·         : This would be helpful for those recommendations still outstanding from 2016, together with a written report on those that were over a year old.

RESOLVED that:

1.    A report on current maintenance budgets/investments be presented to Audit Committee members in due course.

2.    Information regarding the process in relation to the audit of the Values and Culture Review be provided to the next meeting of Audit Committee.

3.    The following actions be actioned by officers at the next scheduled meeting of Audit Committee on 18 December 2018:

·         Responsible officers to attend in person to explain reasons for those audit recommendations still outstanding since 2016, referenced as Items 1-8 at Appendix 5 of the report.

·         A written report be provided by officers as to the reasons for those Audit recommendations still outstanding since 2017, referenced as Items 9-24 at Appendix 5 of the report, (future reports to be referred to committee for outstanding recommendations exceeding a 12 month period.)

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