Issue - meetings

This report details progress made on delivery of the 2024/25 Audit Plan for the 2nd quarter (July to September 2024 inclusive). The report highlights that:

·       14 audit assignments have been finalised, including 1 ‘Substantial’, 9 ‘Reasonable’, 3 ‘Partial’ and 1 ‘Follow Up’/ ‘Consultancy’ audit opinions;

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

·       Total additional council tax yield of £552,847 has resulted, to date, from the Single Person Discount pilot project;

·       5 ‘High’ priority auditrecommendations have not been fully implemented by the original target date. Explanations from respective services have been provided and revised target dates have been agreed.

The Head of Audit and Management Assurance presented a report setting out the progress made on delivery of the 2024/25 Audit Plan for July to September 2024 inclusive, a copy of which had been circulated to each Member and a copy of which appears as Appendix 'F' to these Minutes in the Minute Book.

The report provided details of the fourteen audit assignments which had been finalised including the key issues involved for the three partial audit assurances. Committee members were advised that in future a copy of these audit reports would be available for them on the date of agenda publication to enable questions on specific details to be raised in advance. The Head of Audit and Management Assurance referred to the total additional council tax yield of £552,847 which had resulted since October 2023 from the Single Person Discount pilot project. He also drew attention to the successful inspection of the Council’s compliance with the Regulation of Investigatory Powers Act 2000 (RIPA). There were five ‘High’ priority auditrecommendations which had not been fully implemented by the original target date. While reasons from respective services had been provided and revised target dates agreed, the Committee was able to call any of these in for further explanation.

The Head of Audit and Management Assurance responded to questions on a number of issues, including:

• The emerging risk of budget deficits for the three schools audited in this period. It was confirmed that some maintained school reserves were increasing but not for the three.

• For the Single Person Discount pilot project there was a tendency to be slow to update the Council on a change in circumstances. The Council was able to pick up discrepancies through data matching. Of the yield to date, around £300k was ongoing and £250k backdated.
• The implementation date of March 2025 for the Housing Assets Health & Safety Compliance Follow Up. It was noted that this was a realistic date taking into account the type of work required and that service managers were responsible for ensuring temporary resolutions were satisfactory.

Members discussed whether to call in for further explanation the BCP Homes Governance Review recommendation, the original target date being 1 January 2024. The Head of Audit and Management Assurance reported that he was optimistic that the revised target date of 31 December 2024 would be met but should this not be achieved was not he would recommend in his next report that the Committee call this in along with any other recommendation not meeting its revised target date.

RESOLVED that:

(a)  the Committee notes progress made andissues arising onthe deliveryof the2024/25 InternalAudit Plan.

(b)  The Committee notes the explanations provided in relation to the High Priority Recommendations highlighted in Appendix 2 of the report, having discussed the follow up action should revised target dates not be met.