Issue - meetings

This report details progress made on delivery of the 2023/24 Audit Plan for the 3^rd quarter - October to December (inclusive) 2023. The report highlights that:

·        17 audit assignments have been finalised, including 3 ‘Partial’, 12 ‘Reasonable’ and 2 ‘Consultancy’ audit opinions;

·        25 audit assignments arein progress, including 2 at draft report stage;

·        Total additional council tax yield of £78,654 has resulted, to date, from the Single Person Discount pilot project;

·        Training of the three apprentices is going well and recruitment is underway for a replacement Audit Manager;

2 ‘High’ priority auditrecommendations have not been fully implemented by the original target date.  Explanations from respective Directors appear reasonable and revised target dates have been agreed.

The Head of Audit and Management Assurance presented a report, a copy of which had been circulated to each Member and a copy of which appears as Appendix 'G' to these Minutes in the Minute Book.

The report detailed progress made on delivery of the 2023/24 Audit Plan for the 3^rd quarter - October to December (inclusive) 2023. The Head of Audit and Management Assurance referred members to the points highlighted in the executive summary. He was pleased to report that the three apprentices were exceeding expectations with training going well. Recruitment for a replacement Audit Manager was also underway. Details of the issues found in relation to the three partial assurance audit reports were included at paragraph 5 of the report. As mentioned in the preceding agenda item, the council tax single person discount pilot project which commenced in September 2023 was starting to deliver. In an update to the report, members were advised that the total additional council tax yield resulting was now £105k, with a current weekly yield of £15k. Some assumptions on yield were included in the Medium Term Financial Plan. It was noted that the weekly yield would reduce once those cases more likely to indicate a single person claim error had been dealt with. 

Committee members spoke in support of the council tax single person discount project and thanked officers for their work. Unfortunately, the Council was only allowed to charge a £70 nationally capped fine (on top of the unpaid Council tax).  This fine was meant to represent the administrative charge for correcting the single person discount error made by the claimant.  Members did not feel this fine was much of a deterrent. It was noted that there was ongoing dialogue with the Government about restrictions on penalty charges. It was confirmed that non-payment could result in a County Court Judgement (CCJ). The Committee was advised that the Revenue and Benefits team were now preparing to take over the project from Internal Audit. It was noted that the potential of applying this approach to the second homes premium was being considered.

RESOLVED that the progress made andissues arising onthe deliveryof the2023/24 InternalAudit Plan be noted.

Voting: Unanimous