Issue - meetings

This report details progress made on delivery of the 2025/26 Audit Plan for the 3^rd quarter (October to December 2025 inclusive). The report highlights that:

·       17 audit assignments have been finalised, including 15 ‘Reasonable’ and two ‘Partial’ audit opinions;

·       25 audit assignments arein progress, including 8 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;

·       There is one medium priority recommendation still outstanding from 2023 together with four high and seven medium priority recommendations from 2024. Detailed explanation has been received from the relevant Directors as to why these have not been completed;

·       Seven ‘High’ priority auditrecommendations have not been fully implemented by the original target date in addition to those outstanding from 2024. 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 £233,230 since December 2024 (for 2023/24 NFI matches).

The current score of the assessment of the Council’s arrangements on managing the risk of fraud and corruption using a CIPFA tool is 94%. The reasons for the 6% not achieved are identified along with actions to improve.

The Deputy Chief Internal Auditor (CIA) presented a report, a copy of which had been circulated to each Member and a copy of which appears as Appendix 'J' to these Minutes in the Minute Book.

This report detailed progress made on delivery of the 2025/26 Audit Plan for the 3^rd quarter (October to December 2025 inclusive). In addition to the points highlighted in the executive summary of the report, the Deputy CIA provided further details of the two ‘partial’ audit opinions, including anticipated timescales for implementation. She also referred to the Better Care Fund audit which had been added to the audit plan this quarter with a ‘high’ internal audit risk score. This was a joint audit with NHS partners and Dorset Council.

As requested by the Committee, the report provided further information about the oldest outstanding recommendations. Since the report’s publication, assurance had been received that the four Housing related recommendations had been implemented. Members were advised that the Risk Management Policy (the oldest outstanding recommendation) was due to come to the Committee on 26 February 2026. The Director of Planning and Transport had provided more detailed explanation for the outstanding recommendations in relation to the Planning Service and it was noted that Internal Audit would revisit these as part of a further audit this quarter. The recommendation in relation to Children’s Services fire safety was progressing, albeit slower than hoped for.

Members agreed that it would appropriate to add the ‘partial’ audit opinion on Out of Borough placements including relevant financial information, to the discussion on joint assurance work involving the Children’s Services Overview and Scrutiny Committee.

RESOLVED that the Committee:

a)    Notes progress made andissues arising onthe deliveryof the2025/26 InternalAudit Plan.

b)    Notes the explanations provided for non-implemented recommendations (Appendix 1).

c)    Notes that the Single Person Discount project now operates as ‘business as usual’ and that it will no longer be included in this quarterly update as standard.

d)    Notes the explanations and actions in relation to achievement of the CIPFA tool for managing the risk of fraud and corruption.

Voting: Agreed with no dissent