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 2025 (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 had been finalised in the period, as follows:

• Members’ Allowances and Expenses (Substantial Assurance opinion given);
• The Eligibility, Risk and Review Group ‘follow up’ review (Reasonable Assurance opinion given);
• Continuing Health Care ‘follow up’ review (Reasonable Assurance opinion given);
• Supported Living (Limited Assurance opinion given);

In relation to Supported Living, the audit had found that more work was required within the tendering process, and with financial controls between the service and finance team relating to the placements process. Likewise, governance arrangements had been found lacking where providers outside of the framework were being used.  The review process for service users was more robust, and most contracts were commissioned from the framework.

The report also detailed the audits that were currently in progress and gave a summary of the Corporate Investigations Team’s work. 

The Chief Auditor gave a brief verbal update on the status of the Audit Tracker at the meeting, a further report on which would be brought to the next meeting.

Resolved:       That the audit findings be noted, and the recommendations and management action underway, as set out in the Internal Audit & Investigations 2024/25 Quarter 4 Update Report, be endorsed.