Issue - meetings

This report details progress made on delivery of the 2025/26 Audit Plan for the 1^st quarter (April to June 2025 inclusive). It also includes March 2025, which due to Committee dates, was unable to be included in the March 2025 quarterly update. The report highlights that:

·       28 audit assignments have been finalised, including 19 ‘Reasonable’ and 5 ‘Partial’ audit opinions, 1 consultancy assignment and 3 follow ups;

·       26 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;

·       13 ‘High’ priority auditrecommendations have not been fully implemented by the original target date and 6 ‘Medium’ priority recommendations have (or will) not be implemented within 18 months of the original target date. Explanations from respective services have been provided and revised target dates have been agreed.

The Revenues Compliance Team continue to identify and recover Single Person Discount errors and have so far achieved an additional council tax yield of £135,144 since December 2024.

The Audit Manager 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 report detailed progress made on delivery of the 2025/26 Audit Plan for the 1^st quarter (April to June 2025 inclusive). It also included March 2025, as this had come too late to include in the previous update. The Audit Manager drew attention to the five ‘Partial’ audit opinions as detailed in section 5 of the report and gave an update on their current status. Progress against the audit plan was on track and a provisional list of audits planned for Quarter 2 was provided. Members were reminded that the Committee was able to call in service directors to a future meeting to provide further explanation where recommendations remained outstanding.

The Audit Manager was asked about the process for referring outstanding recommendations to the committee. She explained that these were listed in Appendix 1 of the report in date order and that members may find it helpful to consider how long they had been outstanding. The Head of Audit and Management Assurance reported that explanations had been reviewed and were not deemed to be unreasonable. It was noted that a wider report on schools finances was being drafted which would update indirectly on the Linwood school deficit, the oldest recommendation on the list. The Chair indicated that the committee may wish to revisit the list of outstanding recommendations in the next quarterly report.

RESOLVED that:

(a)  the Committee notes progress made andissues arising onthe deliveryof the2025/26 InternalAudit Plan;

(b)  the Committee notes the explanations provided for non-implemented recommendations (Appendix 1) and that it can determine if further explanation and assurance from the Service / Corporate Director is required.

Voting: Agreed with no dissent