Decision status: Recommendations Approved
Is Key decision?: No
Is subject to call in?: No
Peter Harrison, Internal Audit, introduced the Internal Audit Progress Report 2021/22. Appendix 1 of the report provided a summary of the progress against the Internal Audit Annual Plan as at April 2022. 13 out of 14 reviews had been completed, 12 of which had been finalised and one of which was at the draft report stage. Fieldwork on the one remaining audit in 2021/22 had commenced. These reports would be presented to the July 2022 meeting of the Audit Committee.
The Internal Audit Manager presented executive summaries relating to the five audit reports which had been completed in the period, as set out in Appendix 2 to the report. The Reviews of Budgetary Control, Flood Relief Scheme and Housing Benefits had all received substantial assurance. Those for Covid-19 Grant Schemes and Licensing – Taxis, had received reasonable assurance.
With regard to the review of Covid-19 Grant Schemes, Peter Harrison pointed out that this had been carried out in November 2021 when the scheme had still been operational. Some of the recommendations had been addressed and Internal Audit would follow these up. He pointed out, however, that there was no longer a great deal of value in taking these forward, as the time had passed for those grants.
With regard to the review of Licensing – Taxis, some issues had been identified, for example around dealing with drivers whose driving licences had expired and whether to grant a further permit and also regarding the timely process of documentation, as well as missing documentation in relation to DBS checks. Whilst it was recognised that the recommendations had been accepted, this matter was felt to be of concern to the Committee. Particular concern was expressed with regard to the need for safeguarding training. The Chairman asked the Finance Lead Specialist (Section 151 Officer) to make arrangements for the relevant officer to attend the next meeting of the Audit Committee to explain how the recommendations had been implemented.
Internal Audit had also assessed the extent to which previous internal audit recommendations had been implemented. The report showed that 27 recommendations had yet to be implemented. One had been considered but not been implemented and was no longer applicable. Ten recommendations had been implemented and were now considered closed. With regard to the outstanding items, Peter Harrison explained that consideration would need to be given to the practicality of taking these forward during the next twelve months.
RESOLVED – That the following be noted:-
(1) the progress achieved in 2021/22 in delivering the Audit Plan and the outcomes of completed audit reviews, as set out in Appendix 1 to the report;
(2) the audit reports, as set out in Appendix 2 to the report; and
(3) summary progress achieved in implementing recommendations from previous internal audit reports, as set out in Appendix 3 to the report.
Publication date: 11/05/2022
Date of decision: 21/04/2022
Decided at meeting: 21/04/2022 - Audit Committee