Issue - meetings

As required by the Global Internal Audit Standards in UK Public Sector this report presents the Internal Audit Progress Report (September) 2025-26. The report provides the Audit and Scrutiny Committee with an overview of internal audit activity and assurance work completed in accordance with the approved audit plan and provides an overview of key updates relevant to the discharge of the committee’s role in relation to internal audit.

As required by the Global Internal Audit Standards in UK Public Sector this report presents the Internal Audit Progress Report (September) 2025-26. The Committee received a report providing an overview of internal audit activity and assurance work completed in accordance with the approved audit plan and provides an overview of key updates relevant to the discharge of the committee’s role in relation to internal audit.

The following matters were considered:

a)            Planning Enforcement: A Member of the Committee stated that he was pleased there had been progress and the recognition of need for an enforcement manual, especially around appeals. The Chair stated that the service was to receive additional resource which was good news.

b)            Tree Preservation Orders (TPO).  A Member of the Committee stated that he was looking forward to seeing the summary of the TPO audit as he had conducted his own survey of trees in the road where he lived and found a few discrepancies. The Chair stated that the service was to receive additional resource, and an update could be provided to a future meeting.

c)            Playground Maintenance. A Member of the Committee questioned how the service had been awarded any assurance given the lack of documented strategy in place to set the overall direction and objectives of the service and nothing on risk. The Internal Auditor explained that the service had been given limited assurance that meant that several key concerns had been highlighted. These were now being action tracked and updates on overdue actions were being reported to the Committee. The Chair reiterated the Member’s question that was more about why the service had not been attributed with no assurance as opposed to limited assurance and what the criteria was. The Internal Auditor offered to circulate a description of each assurance rating because there were definitions for each one; and even a limited assurance opinion did refer to significant gaps in internal control. The Committee Member went on to explain that his concern was also about the management risk as well as lack of documentation. The Assistant Director of Corporate Services explained that what committee sees was just a snapshot of the full audit report, what was not seen was all the good work undertaken. He stated that the rating was fair and yes there should be policies in place but there was an effective way of making sure playgrounds were looked after, inspected on a regular basis and were fit for purpose.

A Member of the Committee asked if the lack of paperwork left the council open to litigation. The Assistant Director of Corporate Services explained that the council did have a public sector software light system that recorded evidence as well as recording all the equipment from all 19 sites. There were systems in place to record and make sure that things were being tested but agreed that the strategy and policies were deficient.The Member explained that his concern was also about passing on knowledge and evidence to the new  ...  view the full minutes text for item 37