Agenda item - Internal Audit Progress Report - Quarter 1 (1 April to 30 June 2020)

Report of the Acting Executive Director, Finance & Resources

1)             That the Committee note the report.

26.1      The Committee considered a report of the Acting Chief Finance Officer that provided an update on all internal audit and counter fraud activity completed during quarter 1 (2020/21), including a summary of all key audit findings.  As requested by Members, the summary of key audit findings also included a narrative on the key findings from the most recent audit of the Housing Repairs Service which was completed after the end of quarter 1.The report also includes details of progress on delivery of the annual audit plan along with an update on the performance of the Internal Audit service during the period.

26.2      In response to questions raised, the Audit Manager stated that an update report on Cityclean would be received by the next meeting of the committee. A key element of the partial assurance on resident parking permits related to a software solution that a resolution to that had represented a challenge and the issue would be looked at again. In relation to the partial assurance on debtors, this was a concern as it was a key financial service. Improvements were in motion however; these had been delayed due to the pandemic and was likely to be considered again after Christmas. In relation to waivers, the Audit Manager stated that the value was significant, but the process had been overseen by Corporate Procurement and Legal Services in accordance with procedural rules. The Audit Manager explained that the competition in the tendering process could ensure increased value for money on contracts compared to the use of waivers, but the process had been impacted by the pandemic. Going forward, it was hoped that contracts would be re-let under a competitive regime. The Head of Finance added that all use of waivers were reported to P&R Committee and very robust process were in place on their use. Further, the use of waivers had declined in the months up to the Covid outbreak.

26.3      RESOLVED- That the Committee note the report.