Agenda item

This report summarises progress against the Internal Audit Plan 2024-2025.

The Committee received a report summarising the progress against the Internal Audit Plan 2024-2025.

The following matters were considered:

a)            Thanks. The Vice Chair thanked the internal auditors for the comprehensive report.

b)           Bank Reconciliation. The Vice Chair asked if officers could provide comment on the observation that the internal auditors were unable to confirm that regular bank reconciliations had been fully completed throughout. The Chief Accountant responded to explain that the bank reconciliation process is undertaken by the Council’s systems accountant and there was a period where that accountant was not in place, so the sign offs hadn’t happened. The Chief Accountant continued to explain that the reconciliations had been done, but the sign off procedure hadn’t been followed.The Chief Accountant informed the Committee that there is now a systems accountant in place who is doing the regular sign off of the reconciliations.

c)            Planning Enforcement. A Member of the Committee raised the no assurance observation for Planning Enforcement and queried why the Council is not more concerned about this audit opinion.The Chair pointed out the revised due date for the Planning Enforcement management actions and highlighted that it has been raised with the relevant team to get assurance that the actions are being progressed and the necessary resources are in place to do so. The Internal Auditor explained that they are working with officers to conduct a follow-up review, which will ensure the management actions have been fully embedded. A Member of the Committee raised that during the last municipal year, planning enforcement was suggested as an area for potential scrutiny. The Chair highlighted that 12 of the 15 management actions have been completed. The Chair stated that the outstanding 3 can be looked into and a response prepared as to the delay on those actions.

d)           Planning Enforcement Reporting. A Member of the Committee asked how Councillors access and view Enforcement plans and activity. The Member queried if Councillors could see enforcement action within their own ward or borough wide. The Chair invited officers to ask questions and raise concerns with the Council’s enforcement officer.  A Member of the Committee raised that members should receive an enforcement update for their ward. The Democratic Services Officer informed the Committee that an enforcement update was shared with Committee Members via email, which detailed the progress and plans for enforcement reporting to members.

e)            Overdue Actions. A Member of the Committee asked for confirmation that there are currently less outstanding management actions than detailed in the report.The Internal Auditor explained that the progress that has been made is in regard to reports being drafted and getting through to finalstages and the management actions outstanding remain the same as in the report. The Business Assurance Manager confirmed to the Committee that the outstanding management actions are the same as in the report.

f)             Management of Leases and Rents. A Member of the Committee asked why the Asset Management audit review had not begun. The Internal Auditor confirmed that it was due to the audit review being scheduled to take place in Quarter 4, between January and March 2025.

g)           HR Management Actions. A Member of the Committee asked if there are any actions that the Council can be confident will change the ongoing red and amber management actions for HR. The Business Assurance Manager highlighted that some of the management actions became overdue because of lack of resource in the HR team, which has now been fully addressed, and expressed confidence that progress should be seen against those management actions going forward. The Member clarified that they do not believe it is a personnel issue, but a process problem.

The rest of this item is recorded in a restricted minute.

Following consideration, the Committee unanimously resolved to:

(1)      Note the internal audit progress report 2024-2025 from Southern Internal Audit Partnership (SIAP) attached at Appendix 1.