Issue - meetings

To provide the Committee with details of audit work carried out from 01/03/23 to 31/10/2023 (report of the Internal Audit Team Manager – Assurance Lincolnshire)

Consideration was given to the report of the Internal Audit Team Manager – Assurance Lincolnshire which provided the Governance and Audit Committee with details of audit work carried out from 1 March 2023 to 31 October 2023.

In addition to the published papers within the agenda and agenda supplement, a further updated Internal Audit Progress Report for November 2023 was circulated to members at the meeting (and appended to the minutes).

The Internal Audit Team Manager – Assurance Lincolnshire introduced the Progress Report on Internal Audit Activity report and gave an overview of the following main areas of the report:

• The role of internal audit;
• The purpose of the report; it was noted that there had been a change to the assurance categorisation used since 2022/2023;
• Performance dashboard; delivery of the audit plan was on track and whilst engagement from officers had been forthcoming, auditors were aware that officers across the partnership and PSPS had heavy workloads;
• An update on Internal Audit Activity:
  • Two Limited Assurance ratings had been identified which applied to Housing Compliance; and Control Account Reconciliation (payroll).  Both the Assistant Director – Housing and the Chief Finance Officer (PSPS) were in attendance to respond to the audit assessment and to answer member questions; and
  • Assurance levels had been granted for a further 12 audits which were summarised from page 93 of the agenda supplement.
• Executive summaries of the two Limited Assurance opinions (the full audits were appended to the agenda supplement from page 113); and
• Responses to overdue high priority actions; and overdue medium and low priority actions. The responses had evidenced that Managers had reacted to the findings of audits.

The Assistant Director – Housing was in attendance to present a briefing note to the committee regarding the Limited Assurance audit rating given by TIAA in respect of Housing Compliance. The briefing note had been included within the published agenda supplement and outlined the following information:

• Background/contextual information which included an explanation for the service’s disagreement with the Limited Assurance rating;
• Inspection performance relating to gas safety; electrical safety; fire safety; asbestos management; and water safety; and
• Key considerations and next steps which included action relating to electrical safety and procurement; and governance in respect of policies and procedures, system improvements and compliance reporting.

The Assistant Director – Housing stated that a range of responsibilities endured in respect of electrical safety. SHDC had a legal requirement to:

• Maintain electrical installations ‘in repair’, which was carried out by the Housing Repairs Team; and
• Inspect electrical installations as part of tenancy changes, for example, due to a re-letting or mutual exchange.

These areas were not tested as part of the audit.

The Assistant Director – Housing acknowledged the view of the Department for Levelling Up, Housing and Communities (DLUHC) that a ‘patchwork of legislation’ governed electrical safety, the corollary of which meant that adherence to such legislation was open to interpretation. Whilst it was considered best practice to conduct electrical safety inspections every five years, this was not  ...  view the full minutes text for item 26