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 from the Internal Audit reports issued for the period 1 April to 30 June 2025 (Quarter 1).

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:

• Debt Management (Reasonable Assurance opinion given);
• Accounts Payable (Reasonable Assurance opinion given);
• Housing Rents and Charges (Reasonable Assurance opinion given);
• Right to Buy (Reasonable Assurance opinion given);
• Residents Parking Permit Enforcement (Limited Assurance opinion given).

In relation to Residents Parking Permit Enforcement, the audit had found that, while the system met statutory requirements, improvements were needed in policy clarity, system controls, contract management and data reporting to enhance transparency, efficiency and accountability.

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

Resolved:     That the audit findings be noted, and the recommendations and management action under way, as set out in the Internal Audit & Investigations 2025/26 Quarter 1 Update Report, be endorsed.