This report sets out a summary of those high and medium risk Internal Audit recommendations which remain outstanding together with an updated management response.

Further to Minute 32 of the meeting held on 16 April 2019, Jackie Yates, Executive Director of Resources, submitted a report setting out, at Appendix 1, the Implementation of Audit Recommendations tracker report.

The report explained that each recommendation was marked with a percentage complete which correlated to a red/amber/green rating (up to 25% complete: red, between 26% and 75%: amber, over 75% complete: green).  Any recommendations that were less than 50% complete but had exceeded their agreed completion date were also marked red.  In the tracker report at Appendix 1 there were 87 high and medium risk recommendations from Internal Audit, of which 37 (43%) were currently green, 29 (33%) were amber and 21 (24%) were red.  Sixteen recommendations had now been completed and would be removed from the next report.  The ‘red’ rated risks had increased from 16 to 21 since the last report, mainly as a result of action to address 28 ‘new’ audit recommendations, which were not yet due for completion. 

The Committee requested an update on recommendation 38, ‘Section 106’, to determine the reason there had not been a report from the Finance Service to enable reconciliation between Finance and Planning records since January 2019.

Resolved:    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.