Agenda item - Internal Audit Progress Report 2013/14

Report of the Executive Director of Finance & Resources (copy attached).

87.1         The Committee considered a report of the Executive Director of Finance & Resources in relation to the Internal Audit Progress Report 2013/14; the report sought to inform the Committee of the progress made against the Internal Audit Progress Plan 2013/14 – including the outcomes of specific reviews completed and the tracking of the implementation of recommendations. The report also included information on the work undertaken by the Corporate Fraud Team.

87.2         In response to the Chair the Acting Head of Internal Audit explained that part of the purpose of the report was to facilitate an open discussion with the Committee about the progress of the audit plan; the current forecast projected that 85% of the original plan would be completed by the year end. The Committee has agreed to the deletion of some work through the year, and the work had been impacted on by resources within the team and the production of more in-depth work in some areas.

87.3         The Chair asked about ‘establishment control’ and in response the Executive Director of Finance & Resources explained that this was a new process, but was not being utilised to its full potential. Until now there had not been an established central control, it had depended on budget availability, and these new changes would create tighter controls. Whilst the ideal solution could be a fully joined up HR and finance system this was not currently affordable  instead it was proposed to merge the HR and finance systems teams with some single management to better control this area.

87.4         In response to Councillor Summer’s question about the collection of outstanding debt the Executive Director of Finance & Resources explained that very large areas for collection such as business rates and council tax were corporate and an assumption was made about the level that would be collected. In areas such as parking there was an assumption about the level of penalty notices and this was accounted for in the parking services budget. In relation to the cancelation of debts there was further work to be progressed in particular opportunities to consolidate debt arrangements.

87.5         In response to Councillor Wealls the Executive Director of Finance & Resources confirmed that there was a protocol in place in relation to the recommendations from audits and how they would be progressed through tracking. Where these were not progressed the ultimate responsibility was with service managers. It was also noted that the Committee could play a role in holding Officers to account were recommendations were not implemented.

87.6         RESOLVED – That the Committee notes the progress made in delivering the Annual Internal Audit Plan 2013/14.