Agenda item - Debtors - Update on Internal Audit Actions
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Agenda item
Debtors - Update on Internal Audit Actions
- Meeting of Audit & Standards Committee, Tuesday, 9th March, 2021 4.00pm (Item 54.)
- View the background to item 54.
Report of the Acting Chief Finance Officer
Decision:
1) That the Audit & Standards Committee note the report.
Minutes:
54.1 The Committee considered a report of the Acting Chief Finance Officer that provided an update on progress on the actions within the 2019/20 Internal Audit report on Debtors.
54.2 In reply to a question from Councillor Moonan, the Head of Finance & Procurement Operations clarified that the Adult Social Care service was the biggest area of debt concern and work was ongoing with that service to increase understanding and focus upon areas for improvement.
54.3 In response to question from Councillor Hamilton, the Banking & Income Operations Lead explained that the 96% target for debt recovery was too high and currently under review. The Acting Chief Finance Officer replied that there was a fixed Bad Debt provision process that made assumptions of accounted for the likelihood of debt recovery in the accounts as well as clear timescales and actions for the process of debt recovery.
54.4 In answer to questions from Councillor Hugh-Jones, the Banking & Income Operations Lead explained that payment options and payment plans had been offered to debtors before the pandemic and were sympathetic to individual circumstances. In relation to the audit actions, the pandemic had meant there had been some delay to a small number of actions, but progress had been made in most areas.
54.5 RESOLVED- That the Audit & Standards Committee note the report.
Supporting documents:
- Debtors – Update on Internal Audit Actions, item 54. PDF 307 KB View as HTML (54./1) 34 KB
- Debtors Audit 2019/20 - Progress Update - Appendix 1, item 54. PDF 127 KB View as HTML (54./2) 31 KB
- Debtors Audit 2019/20 - Progress Update - Appendix 2, item 54. PDF 302 KB View as HTML (54./3) 30 KB