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

Paul Harrington, Chief Auditor, submitted a reportproviding an update on key findings emanating from Internal Audit reports issued since the last quarterly progress report in October 2020.

The report set out a summary of the audit reports in respect of: Purchase Cards; Records Management; Car Parks (Off Street); Licensing; and CIL – 15% Local Schemes.  As the Chief Auditor had given ‘limited assurance’ to the way the Council dealt with ‘Purchase Cards; Records Management; and CIL – 15% Local Schemes.’, the full internal audit reports for those audits were appended to the report.

In relation to Purchase Cards, the report stated that adherence to policies and procedures had been poor and the controls in place had not been followed properly.  In relation to Records Management, the audit found several areas of concern with the most fundamental issue being the lack of an up-to-date, agreed records management and document retention policy, which clearly detailed roles and responsibilities, and incorporated the areas highlighted in ICO guidelines.  In relation to CIL – 15% Local Schemes, the audit found an absence of a complete control framework being in place to facilitate the timely use of 15% Local CIL money to deliver schemes.  Generally, there was a combination of system weaknesses and factors that led to the ‘limited assurance’ finding.

The report also listed the audits that were currently in progress, or were planned for 2020/21, and gave a summary of investigations work between April and December 2020.

Resolved:     That the audit findings in relation to the Purchase Cards; Records Management; and CIL – 15% Local Schemes be noted, and the recommendations set out in the full audit reports be endorsed.