This report sets out a summary of those high and medium risk Internal Audit recommendations which remain outstanding together with an updated management response.

The Committee considered a report setting out a summary of Internal Audit recommendations and updated management responses, which focused on those recommendations where there had been either a ‘limited’ or ‘no assurance’ opinion.  A summary of Internal Audit recommendations and updated management responses since the last Committee was attached to the report at Appendix 1.   

Prior to reporting to Committee, officers responsible for implementing the specific recommendations had been asked to update the audit tracker. Each recommendation had been marked with a percentage complete, which correlated to a red (up to 25%), amber (26%-75%), or green (76%+) rating.  However, any recommendations that were less than 50% complete but had exceeded their agreed completion date had also been markedred.  There were 41 recommendations currently on the tracker, of which nine had been reported as complete since January 2024.  Seventeen recommendations had been added to the tracker and thirty-eight completed recommendations removed following reporting in January 2024.

From April 2024 the format of the report had been updated to track progress in the implementation of the management responses to audit recommendations. This approach would be an improvement to enable better tracking of whether the audit recommendations were being properly addressed.

Resolved:      

(1)            That progress against the audit recommendations for audits assigned a ‘limited’ or ‘no assurance’ opinion, as set out in the Appendix to the report, be noted;

(2)            That the high and medium risk Internal Audit recommendations and the responses to those risks be noted as set out in Appendix 1 to the report.