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 April to 30 September 2024 (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 two audit reviews had been finalised in the period, as follows:

• Fuel System ‘follow up audit’ (Reasonable Assurance opinion given);
• Housing Complaints (Reasonable Assurance opinion given).

The Committee welcomed the reasonable assurance given in relation to Housing Complaints and discussed the previous audit review of Housing Repairs, which continued to have an audit recommendation with ‘Red’ status in relation to the appointment and performance of sub-contractors.  The Committee had received assurance from the Assistant Director of Housing & Communities that action was being taken to address concerns that had been raised by the audit review at its meeting on 23 January 2024 (Minute 29 refers).  The Audit Recommendation Tracker showed that considerable progress had been made towards meeting internal audit concerns and the Committee therefore felt it would be appropriate to have an update at its next meeting to review the ongoing management action being taken to address the limited assurance opinion.

The report stated that the Department for Transport had required assurance that Bus Service Operators Grant (BSOG) paid to operators of eligible bus services and community transport organisations to help them recover some of their fuel costs had been issued in line with the grant determination conditions. Internal Audit had been able to provide this assurance.

The report also detailed the audits that were currently in progress and gave a summary of investigations work that would be taking place in the 2024/25 financial year.

Resolved:      

(1)        That the audit findings be noted, and the recommendations and management action underway, as set out in the Internal Audit & Investigations 2024/25 Quarter 2 Update Report, be endorsed;

(2)        That a follow-up report be submitted to the next meeting on the management action that had been undertaken to address the concerns that had been raised about the Housing Repairs service, particularly in relation to the appointment and performance of sub-contractors, which still had ‘Red’ status in the Audit Recommendation Tracker.