Issue - meetings

This report details progress made on delivery of the 2024/25 Audit Plan for the 3^rd quarter (October to December 2024 inclusive). The report highlights that:

·       14 audit assignments have been finalised, including 11 ‘Reasonable’ and 3 ‘Partial’ audit opinions;

·       25 audit assignments arein progress, including 3 at draft report stage;

·       Progress against the audit plan is on track and will be materially delivered to support the Chief Internal Auditor’s annual audit opinion;

·       Total additional council tax yield of £654,042 has resulted, to date, from the Single Person Discount pilot project;

·       8 ‘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, 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 Committee was advised that progress on delivering the 2024/25 Audit Plan was going well and remained on track for the annual report in July 2025. Fourteen audit assignments were completed between October and December 2024. Paragraph 5 of the report gave further details of three partial assurance audit opinions. It was noted that the Single Person Discount pilot project had resulted to date in a total additional council tax yield of £654,042. This work had now moved to business as usual within Revenue and Benefits but the Committee would be kept updated for the time being on this was going. Eight ‘high’ priority auditrecommendations had not been fully implemented by the original target date. The explanations provided were deeded to be reasonable and revised target dates agreed, but further information could be requested if required. The Committee was assured that the current overspend in internal audit was being managed against corresponding underspends across the wider team.

The Chair passed on thanks to the team who had successfully administered the single person discount project over the last thirteen months. As the amount collected was ultimately the responsibility of those paying it, it was suggested that there might be learning points to take forward to minimise losses in other areas, for example the second homes premium. It was explained that the single person discount project had been quite distinct, however both projects now sat within the same team and there was constant dialogue with peers and other councils to share  best practice when implementing the second homes premium.

It was noted that the three medium priorities for Facilities Management Health and Safety Compliance were behind and out of date, albeit with some mitigating circumstances. The Head of Audit and Management Assurance was asked whether these should be high priorities due to specific risks to health. He explained that these had been risk assessed but could be reviewed in more detail and reported back to the committee. He also agreed to follow up on a concern that there was no defined risk owner for Artificial Intelligence (AI) and report back to the committee.

RESOLVED that the Committee notes the progress made andissues arising onthe deliveryof the2024/25 InternalAudit Plan and notes the explanations provided (Appendix 1)

Voting: Nem. Con.