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 14 of the meeting held on 27 September 2018, Jackie Yates, Director of Resources, submitted 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 116 high and medium risk recommendations from Internal Audit, of which 57 (49%) were currently green, 40 (34%) were amber and 19 (16%) were red.  Thirty six recommendations had now been completed and would be removed from the next report.  The continued fall in ‘red’ rated risks was a significant improvement on the previously reported position on 27 September 2018. 

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.