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.  Appendix 1 to the report contained a summary of Internal Audit recommendations and updated management responses since the Committee meeting on 25 September 2024.  The report stated that the frequency of reporting to Committee would now be twice per year.

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 red (off track), amber (at risk), green (on track) or blue (complete) rating.  The report listed progress in the implementation of the management responses to audit recommendations to enable tracking of whether the audit recommendations were being properly addressed.  Management actions which were overdue were rated red. 

There were 29 recommendations currently on the tracker. Ten had been reported as complete in August 2024 and had been removed from the tracker.  Seven new recommendations had been added for the Commercial Rents and Leases audit and six recommendations for Supported Living.  Twelve recommendations had been marked as complete, four recommendations had been marked as ‘Red’ with six ranked as ‘Amber’ and seven ‘Green’.

The Committee noted that the red overdue recommendation on Supported Living regarding developing a specialist review had had a due date of 31 March 2025 and that the recommendation seemed to suggest financial risk and that it related to an important part of service provision, including to providers outside the supported living framework.  The management response and latest update suggested that there was a project over three years which may solve the problem, but it would be starting with providers within the framework, and it was queried whether this was a proportionate response to sufficiently control the risk, given the findings. 

It was suggested that a written answer be requested, noting that, if members of the Committee were not satisfied with the answer, the appropriate Assistant or Executive Director for the service could be asked to attend a future meeting of the Committee to answer further questions.

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;

(3)          That the Chief Auditor provide a written answer to members of the Committee to the question of whether the response to the audit recommendation on Supported Living regarding developing a specialist review was a proportionate response to sufficiently control the risk, given the findings of the audit.