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).
Audit Manager and the Head of Landlord Services attended the
meeting to assist with the consideration of this item.
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
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
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
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
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
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.
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.
the request of the Chair, an offer was extended for Committee
members to shadow the Internal Audit to see what they
That the report be noted; and
that a spreadsheet showing outstanding issues be
appended to the next report; and
an offer be made for Committee Members to shadow
To ensure the Committee is kept informed of progress
against the Internal Audit plan and work of Internal
The information had been requested by the
The offer was requested by the Chair.