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 22 of the meeting held on 30 January 2020, Jackie Yates, Executive Director of Resources, presented 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 104 high and medium risk recommendations from Internal Audit, of which 34 (33%) were currently green, 50 (48%) were amber and 19 (20%) were red.  Thirteen recommendations had now been completed and would be removed from the next report. 

In relation to the Internal Audit Recommendation 20, which was about ensuring reviewed there was inclusion and oversight for the full monitoring of all S106 monies, the Committee requested an explanation of why the complete reconciliation between the respective record systems in Planning used to identify, track and manage S106 amounts and financial systems that record S106 amounts had not been possible, mainly due to resource issues in the Finance Department.

Resolved:    

(1)           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;

(2)           That in respect of Internal Audit Recommendations 97 and 98, Adult Residential and Nursing Care Contributions, a report be submitted to a future meeting on the timeliness of financial assessments;

(3)           That in respect of Internal Audit Recommendation 20, an explanation be provided of why it had not been possible to implement a complete reconciliation between the respective record systems in Planning used to identify, track and manage S106 amounts and financial systems that recorded S106 amounts.