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, Acting Chief Executive, presented a report setting out progress with the Implementation of Audit Recommendations.

The report explained that each recommendation set out in Appendix 1 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 tracker report now had 96 high and medium risk recommendations from Internal Audit, of which 21 (21.9%) were currently green but not complete, 41 (42.7%) were amber and 16 (16.7%) were red.  Eighteen recommendations had now been completed and would be removed from the next report and seventeen recommendations had been added to the tracker since the last report.

The Committee noted that the responses to the risks set out in the Appendix to the report included the Audit completion date, but not the date by which the recommendations should be implemented.  The Committee requested that officers should look at how this information could be included in future reports, whilst ensuring that the content of the recommendation tracker remained manageable.

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.