Agenda item

Weak and Inadequate / Limited assurance audit reports

Minutes:

The Audit Committee received a report of the Head of Audit and Counter Fraud which provided Members with details of those opinion reports with Weak or Inadequate/Limited assurance opinions issued/followed up in the 2024/25 financial year, or Quarter 1 of the 2025/26 financial year.  The submitted report, in combination with the quarterly progress report on Internal Audit progress; and the Head of Audit and Counter Fraud’s Annual Report and Opinion for the year 2024/25, assists the Committee in discharging its responsibilities as set out in the Audit Committee’s Terms of Reference, which form part of the Council’s Constitution.

 

At the Committee’s last meeting on 23rd March 2025, it had been requested that further details of those reports receiving Weak or Inadequate/Limited assurance opinions be presented for further scrutiny by the Committee.

 

The reports reproduced in the appendices to the submitted, confidential report had been edited to remove the following in line with Data Protection and Confidentiality requirements to protect the Council, it’s staff, partners, contractors and clients from potential harm. 

 

·       Personal details of staff graded below Head of Service level.

·       Personal details of clients and service users which may be used to identify them in contravention of the requirements of the Data Protection Act.

·       Details relating to contractual arrangements with the Council’s partners and providers.

 

Except for the removal of personal details of staff graded below Head of Service, the details removed related to examples cited in the body of the reports intended to illustrate and support the recommendations made to Service Departments.

 

Removal of these details did not affect the findings or recommendations contained in the attached reports, and these are reproduced in full.

 

The reports are included in the private part of the agenda due to the risk presented by dissemination of the information in connection with the weaknesses in internal control identified within these reports which could be used to enable more effective fraud, theft, or other forms of harm or disruption to the Council, its staff, its partners, contractors or service users.

 

The reports attached as confidential appendices were as follows:

Appendix 1 - Delegated Reports Review

Appendix 2 - Contract Register Review

Appendix 3 - Recruitment, Selection, and Disciplinary Policies and Procedures Review

Appendix 4 - Corporate Performance Management Review

Appendix 5 - Debt Recovery Review

Appendix 6 – 2024/25 Payroll FFS Review

Appendix 7 – 2024/25 Children’s Social Care FFS Review

Appendix 8 – 2024/25 Residential Care Payments FFS Review

Appendix 9 – 2024/25 Direct Payments and Community Homecare FFS Review

Appendix 10 – IT Asset Management Review

Appendix 11 – Cloud Service Management Review

Appendix 12 – IT Supplier Management Review

Appendix 13 – Fleet Management & Follow-up Review (March 2025)

Appendix 14 – Building Control & Follow-up Review (March 2025)

Appendix 15 - Overtime Management Review

Appendix 16 - Transitioning from Children’s Social Care to Adult’s Social Care Review

Appendix 17 – IT Physical Security & Environmental Controls Review.

 

In considering the report, in some detail Members expressed their concerns at the performance of the Council’s Payroll Service and requested that a report on this matter be submitted to the next meeting of the Committee.

 

RESOLVED That:

1.    The report be noted

2.    That a report detailing the performance of the Council’s Payroll Service be submitted to the next meeting of the Committee, on 22nd October 2025.