Agenda item

A report that provides Members with details of those opinion reports with Weak or Limited assurance opinions issued in Quarter 4 2024/25 and Quarter 1 2025/26.

The Audit Committee considered a report of the Head of Internal Audit and Counter Fraud which provided Members with details of those opinion reports with Weak or Limited assurance opinions issued in Quarter 4 of 2024/25 and Quarter 1 of 2025/26.  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 2025/26, assisted the Committee in discharging 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’s meeting, held on 23^rd March 2025, Members had requested further details of those reports receiving Weak or Limited assurance opinions for further scrutiny by the Committee.

The submitted report reproduced in the appendices attached to the report had been edited to remove the following in line with Data Protection and Confidentiality requirements in order 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.

With the exception of 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. The removal of these details did not affect the findings or recommendations contained in the attached reports, and these had been reproduced in full.

The reports attached as appendices were:

Appendix 1 – Home to School Transport Review

Appendix 2 – Fostering Service Review

Appendix 3 – Oldham Total Care

Appendix 4 – Expenses, Travel and Subsistence Allowance Review

Appendix 5 - 2025/26 Debt Recovery FFS Review

Appendix 6 - 2025/26 Payroll FFS Review

Appendix 7 - 2025/26 Children’s Social Care FFS Review

Resolved:

1.    That the Audit Committee approves and endorses the actions undertaken by the Internal Audit Team in relation to those services that had, on 23^rd March 2025, been the subject of Weak and Limited assurance reports.

2.    That the report and its associated appendices be noted.