Issue - meetings

Internal Audit Reports - Progress; Follow-Up of Recommendations; Corporate Governance; and Flood Risk Management

Meeting: 24/09/2020 - Performance, Governance and Audit Committee (Item 1211)

1211 Internal Audit Reports - Progress; Follow-Up of Recommendations; Corporate Governance; and Flooding Risk Management pdf icon PDF 303 KB

To consider the report of the Director of Resources, (copy enclosed).

Additional documents:





      The Committee considered the report of the Director of Resources and associated appendices that covered three reports from the Internal Auditors BDO LLP, the Internal Audit Progress Report; Follow-up of Recommendations Report; Corporate Governance Audit and Flooding Risk Management Audit, all as at September 2020.


The Chairman introduced the report and deferred to the Internal Auditors to present the detail.  The Internal Audit Partner then presented the Progress and Follow-up of Recommendations reports.


He drew Members’ attention to page 17 of the Progress report noting that the two audits due for consideration today concluded the 2019/20 programme of work.  Progress on a number of other audits for this current year was currently underway despite a slow start due to COVID-19.  The internal auditors were also completing two pieces of advisory work 1) Fraud Risk Assessment that still had some actions to follow-up together with training and support and 2) Accountancy Standards IFRS 16, accounting for leases where training and support would be provided to Officers.  This would not result in an audit but form part of the work programme.


The Follow-up of Recommendations report had only one recommendation for completion, the Waste Strategy and once this had been incorporated into the Climate Strategy it would be ready for sign-off.  He felt that overall good progress had been made despite the difficulties.


In response to a question regarding the assessment of fraud as high priority and the number of fraud cases since January 2020 the Director of Resources reported that the Department of Works and Pensions (DWP) had taken over fraud related Housing Benefit issues.  Other types of fraud relating to supply or payments was low to non-existent.  The Internal Audit Partner reminded Members that at the last meeting the recommendation was for an up-to-date Fraud Strategy together with an action plan to address the strategy.  This was a regulatory requirement from the Government and incumbent on all authorities to have in place.  Given the action plan was not in place at that time the high priority rating was maintained, and all appropriate actions had now been taken.


The Director of Service Delivery in response to a question regarding the delivery of the Community Safety recommendations in October advised that work was on track and would meet the October 2020 implementation deadline.


The Lead Specialist Community in response to a query regarding the timing of the Climate Change and Waste Strategy report to Strategy and Resources Committee advised that a version with a much wider scope was currently being worked on and shared with internal partners.  It would be submitted to the Strategy and Resources Committee in December 2020.                   


The Internal Audit Manager then presented the two audits starting with the Corporate Governance Audit .  She took Members through the report and advised that they had undertook a review of arrangements and conducted interviews with key officers and members to determine the operational effectiveness of current structures.  The final assessment was moderate in both Design and Operational Effectiveness.  She reported  ...  view the full minutes text for item 1211