Issue - meetings

Follow up report on Internal Audit recommendations

Meeting: 17/01/2019 - Governance and Audit Committee (Item 35)

35 Follow up report on Internal Audit recommendations pdf icon PDF 87 KB

To provide members with the position on progress made by management in implementing agreed Internal Audit recommendations as at 30 November 2018 (report of the Head of Internal Audit enclosed).

Additional documents:

Minutes:

Consideration was given to the report of the Head of Internal Audit which provided members with the position on the progress made by management in implementing agreed Internal Audit recommendations as at 30 November 2018.

 

In 2017/18, a total of 85 recommendations had been raised by both internal audit providers.  Of those, 63 had been implemented by management, 15 were outstanding (7 urgent, 7 important and 1 needing attention).  A total of 7 recommendations (4 urgent and 3 important) were not yet due.  The management responses in relation to the outstanding urgent and important outstanding recommendations could be seen in Appendix 2 of the report.  In addition, 22 advisory points were raised for CPBS audits and whilst these were not formal recommendations to be followed up, it was expected that these would be addressed in due course and that progress would be reviewed.

 

Members were updated on progress with the limited and no assurance conclusions:

 

·         The internal audit review of Asset Management concluded with a limited assurance, 2 urgent recommendations had been addressed by management however, 5 recommendations including 3 of urgent priority remained overdue.

·         The internal audit review of the Revenues Service concluded with a limited assurance and a total of 5 recommendations were raised, 4 of which were now complete and 1 urgent recommendation was now overdue.  The deadline had been further extended until 31 January 2019.

·         The internal audit review of the Payroll service concluded in a limited assurance and a total of 7 recommendations were raised, 4 of which were now complete, 2 urgent recommendations were not yet due, and a revised deadline for the remaining urgent recommendation had been agreed of 31 March 2019.

·         The internal audit review of the Accounts Receivable service concluded with no assurance and a total of 10 recommendations were raised, with 5 of these now confirmed as complete.  One urgent recommendation was not yet due, and 2 urgent recommendations were now overdue.  Two important recommendations were now overdue and further extensions had been agreed.

 

The Place Manager and the Executive Manager Property and Development provided the following information with regard to Asset Management

 

·         Update on audit recommendations – there were 5 recommendations outstanding, progress was much slower than officers would want however, some progress was being made.

·         Asset Management was a new department that had arisen from the Place Review. A team was in place, there were some common skills however the skills around commercial estate were not held by the current team – proposals were being worked on to acquire additional resource to ensure that the audit actions could be undertaken.  Members were advised however that it was difficult to find staff with these skills as it was a very challenging market. 

·         Members were advised that the Executive Manager Property and Development had a lot of experience in property development and estate management.

·         The Authority held around 57 units – start ups were good, but growing these on was an issue. 

·         The Authority needed to look at how it  ...  view the full minutes text for item 35