Agenda item

The Committee considered a report of the Head of Internal Audit and Counter Fraud that provided Members with an update on progress against the action plans and recommendations contained within those audit opinion reports contributing towards the 2024/25 annual audit opinion of Limited Assurance.  The submitted report, in combination with the quarterly progress reports on Internal Audit progress and the Head of Audit and Counter Fraud’s Annual Report and Opinion for the year 2024/25, should assist the Committee to discharge its responsibilities as set out in the Audit Committee’s Terms of Reference, which formed part of the Council’s Constitution.

At the Audit Committee meeting of 23^rd July 2025, Members were presented with the Head of Audit and Counter Fraud’s Annual Report and Opinion for 2024/25. This report referred to a number of individual audit reports for that year which, in combination, contributed towards the overall Annual Audit Opinion that the systems of Governance and Internal Control in place during 2024/25 provided Limited Assurance to the Council that they were effective in assisting the Authority to achieve its organisational goals and objectives.

The reports reproduced in the attached appendices were provided to update Members on progress against the action plans and recommendations arising. 

Except for the removal of personal details of staff graded below Head of Service, the details removed relate 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 were reproduced in full.

The IT related reports were included in the private part of the agenda (at Minute 21),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 appendices were:

Appendix 1a - Summary of progress on audit report recommendations

Appendix 1b – Summary of progress on IT audit report recommendations

Appendix 2 - Delegated Reports Review

Appendix 3 - Contract Register Review

Appendix 4 - Recruitment, Selection, and Disciplinary Policies and Procedures Review

Appendix 5 - Corporate Performance Management Review

Appendix 6 - Debt Recovery Review

Appendix 7 – 2024/25 Payroll FFS Review

Appendix 8 – 2024/25 Children’s Social Care FFS Review

Appendix 9 – 2024/25 Residential Care Payments FFS Review

Appendix 10 – 2024/25 Direct Payments and Community Homecare FFS Review

Appendix 11 – IT Asset Management Review (RESTRICTED)

Appendix 12 – Cloud Service Management Review (RESTRICTED)

Appendix 13 – IT Supplier Management Review (RESTRICTED)

Of the 100 recommendations contained within the attached reports and actions plans:

·       43 recommendations are reported by Management as complete.

·       54 recommendations are reported by management as being in progress.

·       Of the recommendations in progress, 41 are reported by Management as subject to slippage and Management have proposed revised implementation dates.

·       Three recommendations were not agreed by the services concerned and will not be taken forward.  Two recommendations are Low priority and made to help improve management information available to the service, not to address internal control weaknesses.  The Service concerned reports that alternative management information resources are available in this area.  The Audit and Counter Fraud Service are, therefore, satisfied with Management’s response to these two recommendations.  The third recommendation is a High priority recommendation concerning retrospective disciplinary case review.  The Service concerned has responded that, with limited resources available, they intend to focus available resources on current and future disciplinary cases.  The Audit and Counter fraud Service are satisfied that allocation of resources to ongoing and future cases represents a reasonable prioritisation of resources in this instance.

In considering the report, members of the Committee requested that future reports include details of the relevant Cabinet Member and Senior Officers and that, where appropriate they be requested to attend meetings of the Committee, to answer members questions and queries thereon

Resolved:

1.    That the report be noted.

2.    That future reports include details of the relevant Cabinet Member and Senior Officers and that, where appropriate they be requested to attend meetings of the Committee, to answer members questions and queries thereon.