Agenda item

A report of the Head of Strategic Support.

A report of the Head of Strategic Support was submitted summarising the progress against the 2020/21 Audit Plan, outlining key findings from final reports and any outstanding recommendations (item 8 on the agenda filed with these Minutes).

The Audit Manager and the Head of Landlord Services attended the meeting to assist with the consideration of this item.

It was noted that:

• There had been many reports from this period and the Committee would receive another report that would fully conclude everything in the 2020-21 financial year.
• Limited assurance could be given on the Asbestos Management Audit.
• Work had commenced on the 2021-22 plan, although there were no outcomes at this time.
• Work had been carried out on new business grants and assurance regimes for the original grant scheme would continue.

The Committee were advised in response to questions that:

• New resources would be in place for tenant safety through the actions of the audit.
• Statistics on the levels of asbestos-related illness were not available, however there was regular monitoring of occupational health.
• Regarding the extension of implementation dates, there was a discussion between the auditor and the relevant Head of Service or Service Manager over what was reasonable and feasible. 
• If it was thought that actions were taking an unacceptably long time or that there was an unacceptable response, these would be highlighted.  If the Audit Manager considered that there was an unacceptable level of risk, it would be reported back upon.
• When audits were carried out on services, efficiency was considered, and whether certain controls were necessary and what controls in place were trying to achieve.  Not every service was audited but this may be picked up as part of the service review programme.
• The focus for internal audit was on governance, risk management and internal control arrangements so comparisons may not necessarily be seen with a clinical audit approach.  If more detailed data was available, then comparisons could be made and knowledge from other authorities used to challenge.
• Looking at full details of a complaint would be beyond the role of the internal audit as their internal audit focus would be on how complaints were dealt with and trends rather than how to rectify a specific complaint.
• Regarding fraud concerning discounts and exemptions on Council Tax, samples of testing were collected, and reviews were carried out by the service.  Substantive testing was carried out on a sample to ensure accuracy and controls testing was carried out to ensure that procedures, such as verification processes to pick up fraud were in place.

At the request of the Chair it was agreed that a spreadsheet would be added to the end of the next report to show which issues were outstanding going forward.

At the request of the Chair, an offer was extended for Committee members to shadow the Internal Audit to see what they do.

RESOLVED

1. That the report be noted; and

2. that a spreadsheet showing outstanding issues be appended to the next report; and

3. an offer be made for Committee Members to shadow Internal Audit

Reason

1. To ensure the Committee is kept informed of progress against the Internal Audit plan and work of Internal Audit.

2. The information had been requested by the Chair.

3. The offer was requested by the Chair.