Issue - decisions

The committee received a progress report from the Head of Internal Audit regarding the Internal Audit Plan. It was highlighted that Managers had been very receptive to recent audit reports and were proactively implementing actions and identifying savings where possible. 

In response to Members’ questions the Head of Internal Audit and the Director of Resources said the following:

       i.          Contracts and projects within the report listed as ‘watching brief’ were those where preventative, rather than specific audit work, was being undertaken. Audit retained a role in the Project Boards and provided advice to guide the process.

     ii.          Referring to the table on page 38 of the agenda:

-        5 actions had been listed as ‘overdue’ for 2013/14. Since the report had been written 2 of these had now been completed and work on the remaining 3 was progressing.

-        18 actions had been listed as ‘overdue’ for 2011/12. A number of these had slipped due to changes in legislation and as a result of departmental restructures, but were now progressing well.

   iii.          The National Fraud Initiative (NFI) was set up in 1996 to match electronic data within and between public and private sector bodies to prevent and detect fraud. Data sets were cross checked with discrepancies being highlighted and reported back for further investigation. Early in the process a large number of inaccuracies were highlighted which helped identify areas on which to concentrate audit work and that of the fraud team. 

   iv.          Internal Audit had been fully involved with the recent changes to the Council’s budgetary process and had found them to be robust. A watching brief would be maintained as they were now being implemented.

    v.          Internal Audit had concentrated on the ‘project management’ element of the Mercury Abatement Project. Internal Audit had not looked at the ‘value for money’ element.

Councillor Cantrill highlighted that in previous years a ‘categorisation’ section had been included in the summary position tables (as at page 38 of the agenda).

The committee requested that this be reinstated for the 2014/15 progress report.   

Resolved (unanimously) to:

       i.          Note progress against the original plan together with the associated assurance levels established.

     ii.          Progress against implementation of agreed actions.

   iii.          Request the inclusion of a ‘categorisation’ section in summary position tables for future reports.