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.