This report provides an update on key findings emanating from Internal Audit reports issued since the last quarterly progress report.

The Committee considered a report providing an update on the key findings emanating from the Internal Audit reports issued for the period 1 July to 30 September 2023 (Quarter 2).

The report summarised the findings, recommendations and management actions that had been put forward for each audit review and stated the overall assurance opinion level given by the Internal Audit team. A total of five audit reviews had been finalised in the period, as follows:

• Council Tax (Substantial Assurance opinion given);
• Leavers & Movers Process (Reasonable Assurance opinion given);
• Adult Social Care Debt (Reasonable Assurance opinion given);
• Payments to Care Providers Follow up (Limited Assurance opinion given); and
• Fuel System (No Assurance opinion given).

The audit of the Fuel System had found the systems and procedures for securing and accounting for fuel to be weak and no assurance could be given that the controls in place would protect the Council against loss of fuel.  Further details were available to members of the Committee in a Part 2 Annex to the report that was exempt from publication under paragraph 7 of Part 1 of Schedule 12A of the Local Government Act (as amended). In relation to the follow up review of Payments to Care Providers, the audit identified that there had been considerable progress made since the original audit, but further progress still had to be made to address the high number of outstanding invoices. 

The report also detailed the audits that were currently in progress and gave a summary of investigations work that had taken place between 1 April and 30 September 2023.

Resolved:       That the audit findings be noted, and the recommendations and management action underway, as set out in the Internal Audit & Investigations Quarter 2 Update Report, be endorsed.