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 January to 31 March 2024 (Quarter 4).

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 four audit reviews and two advisory reports had been finalised in the period, as follows:

• Public Health Grant (Reasonable Assurance opinion given);
• Coroners (Limited Assurance opinion given);
• Bank and Cash Reconciliation (Reasonable Assurance opinion given);
• Community Infrastructure Levy (Limited Assurance opinion given);
• Section 117 of the Mental Health Act (Advisory Report); and
• Procurement (Advisory Report).

In relation to the Coroners, the audit identified weaknesses within the governance and decision-making processes. An historic Service Level Agreement between the six Berkshire authorities was in place but lacked clarity and equity.  There were deficiencies in the associated documented policies and procedures, particularly around the apportionment of costs of the service between the authorities, which had resulted in a greater liability being allocated to RBC.

In relation to Community Infrastructure Levy (CIL), a limited assurance opinion was given on the basis that the CIL was administered without any documented procedures, with limited resilience and no appropriate segregation of duties to ensure the collection of CIL monies were effectively monitored.

The report also detailed the audits that were currently in progress and gave a summary of investigations work that had taken place in the 2023/24 financial year.

Resolved:       That the audit findings be noted, and the recommendations and management action underway, as set out in the Internal Audit & Investigations Quarter 4 Update Report, be endorsed.