This report provides an update on key findings emanating from Internal Audit reports issued since the last quarterly progress report and updates to the Internal Audit Plan to reflect the reintegration of Children’s Services into the Council.

The Committee considered a report providing an update on progress made in delivering the Internal Audit Plan, including the key findings from the Internal Audit reports issued for the period 1 July to 30 September 2025 (Quarter 2). It also explained that the Internal Audit Plan had been revised to reflect the reintegration of Children’s Services and Education into the Council from Brighter Futures for Children and that, due to the Audit function experiencing resource constraints due to unplanned investigations, some audit projects had been postponed or cancelled and would be reinstated if and when capacity permitted.  Details of the amendments to the Audit Plan were set out in the report.

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:

• IT Disaster Recovery (Reasonable Assurance opinion given)
• Financial Assessments and Benefits Process (Limited Assurance opinion given)

The report gave details of an audit process into Fleet Management that had been carried out following whistleblowing concerns, which had found no evidence to support the concerns raised.  The report also detailed the audits that were currently in progress, listed grant certifications, and gave a summary of the Corporate Investigations Team’s work. 

It was requested at the meeting that the Committee members be provided with access to copies of the original Audit reports from Brighter Futures for Children for those audits that had had limited or no assurance, which would be added to the Committee’s Audit Recommendations Tracker.  It was suggested that this might be achieved through placing them on the Sharepoint site for Committee members mentioned at recent training.

Resolved:    

(1)          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 2 Update Report, be endorsed;

(2)          That the changes to the Internal Audit Plan be approved;

(3)          That the Chief Auditor arrange for access for members of the Committee to copies of the original Audit reports from Brighter Futures for Children for those audits which would be added to the Audit Recommendations Tracker.