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

Jackie Yates, Deputy Chief Executive, 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. 

The Chief Internal Auditor had undertaken a detailed review of activity and recommendations, which had led to identifying that a significant number of tracker recommendations had been completed and therefore could be removed.  As a result, the tracker report at Appendix 1 now only had 66 high and medium risk recommendations from Internal Audit, of which 14 (21%) were currently green, 34 (52%) were amber and 9 (14%) were red.  Nine recommendations had now been completed and would be removed from the next report. 

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.