This report sets out a summary of progress against the management actions to address the internal audit recommendations for audits assigned a ‘limited’ or ‘no assurance’ opinion.

The Committee received a report setting out a summary of Internal Audit recommendations and updated management responses, which focused on those recommendations where there had been a ‘limited’ opinion.  There were currently no audits assigned a ‘no assurance’ opinion.  Appendix 1 to the report contained a summary of Internal Audit recommendations and updated management responses since the Committee meeting on 20 January 2026. 

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 32 recommendations currently on the tracker. Seven had been reported as complete in January 2026 and had been removed from the tracker.  Six new recommendations had been added for Children’s Saving Accounts and ISAs, six for Commercial Assets Rent Roll Follow Up and six for the Joint Legal Teams Billing Process.  Eight recommendations had been marked as complete, nineteen recommendations had been marked as ‘Red’ with one ranked as ‘Amber’ and four ‘Green’.

The Committee requested that responsible officers be asked to include updated estimate completion dates for the actions within their updates in the tracker.

Resolved:    

(1)          That progress against the audit recommendations for audits assigned a ‘limited’ opinion, as set out in the Appendix to the report, be noted;

(2)          That responsible officers be asked to include updated estimated completion dates for the actions within their updates in the tracker.