Agenda item

Report of the Deputy Chief Executive (Place)

The Audit and Procurement Committee considered a report of the Deputy Chief Executive (Place) that provided an update on the internal audit activity for the period April to September 2017, against the Internal Audit Plan for 2017-18.

The report was the first monitoring report for 2017-18, which was presented to enable the Committee to discharge its responsibility 'to consider summaries of specific internal audit reports as requested' and 'to consider reports dealing with the management and performance of internal audit'.

The report indicated that the key target facing the Internal Audit Service was to complete 90% of its work plan by the 31^st March 2018 and an analysis of progress against planned work for the period April to September 2017 was set out in detail in the report. At the end of September 2017, the Service had completed 46% of the Audit Plan against a planned target of 49% (which was based on delivering 100% of the plan) and was on track to meet its key target by the end of 2017-18. This also represented an improvement in performance from 2016-17.

In addition to the delivery of the Audit Plan, the Internal Audit Service had a number of other Key Performance Indicators (KPI’s) which underpinned its delivery. A table in the report provided a summary of the performance for 2017-18 to date against the five KPIs, with comparative figures for the financial year 2016-17. There was one indicator (i.e. audit delivered within budget days) where the Service’s current performance was below expectations. Targeted actions by Management to make improvements remained on-going as part of a continual focus to deliver greater efficiency in the Service. These included weekly progress meetings, improved use of technology to enable budget issues to be highlighted on a timely basis, and targeted work with individual team members to improve performance

Appendix One of the report provided a list of the audits finalised between April and September 2017, along with the level of assurance provided. The audits that were currently in progress were:

i)  Audits at Draft Report Stage – Data Protection: Childrens’ Services, Promoting Independent Living Service: Tenants Finances

ii)  Audits On-going – Organised Crime Checklist, Raising Invoices Locally, Post 16 Schools Funding, LCS / Controc, Payment Audit Follow Up, New HR / Payroll Processes

Details of a selection of key reviews completed in this period were provided in Appendix Two to the report. In all cases, the relevant Managers had agreed to address the issues raised in line with the timescales stated. The reviews would be followed up in due course and the outcomes reported to the Audit and Procurement Committee.

The Committee were informed that in respect of the Universal Credit system, officers were already taking action in planning for the benefit payment changes.

RESOLVED that the Audit and Procurement notes:

1)  The performance as at quarter two against the Internal Audit

Plan for 2017-18.

2)  The summary findings of the key audit reviews set out in Appendix

 Two of the report.