This report provides an update on key findings emanating from Internal Audit reports issued since the last quarterly progress report.

The Committee received a report providing an update on the key findings from the Internal Audit reports issued for the period 1 April to 30 June 2026 (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, all receiving Reasonable Assurance, indicating that a generally sound control environment was in place across the areas reviewed:

• Occupational Therapy Waiting List Management;
• Cemeteries and Crematorium;
• Payments Against Orders (Children);
• Accounts Receivable;
• Follow-up review of Unaccompanied Asylum-Seeking Children (UASC).

Collectively, the reviews had found that core systems and processes were operating effectively, supported by established frameworks, professional standards, and experienced staff. However, common improvement themes had included the need to strengthen documentation, enhance consistency in the application of controls, improve data quality and reporting, and reduce reliance on individual officers. In several areas, capacity pressures and increasing demand continued to impact service performance, although staff were working proactively and actions had been agreed to address these issues.

The report also gave details of other activity, including a fact-finding review of the Arcus system, three school audits and a summary of the Corporate Investigations Team’s work. 

Resolved:     That the outcomes of Internal Audit and investigations work, as set out in the Internal Audit & Investigations 2026/27 Quarter 1 Update Report, be noted.

(Councillor Williams declared an interest in this item as his son attended Alfred Sutton Primary School)