To review the progress of audit recommendations implementation.

[Note: This report was deferred at the previous meeting.  The report is the same but updates have been made to elements of Appendix A – Recommendations; changes are shown in a different font colour]

The Performance Team Lead introduced the report, the key points included: the proportion of recommendations reported as completed had reduced since the previous report, partly due to issues with obtaining updates from officers; audit recommendations were now being included in service business plans and directorate leadership teams would receive quarterly updates, this information would also be provided to cabinet portfolio holders; in terms of recommendations due in the future, 82% were on track to be completed within planned timescales; and, following a request made by the committee in November 2021 (minute 55 of 2021/22 refers), the recommendations were now grouped together in one document.

The following points were made in response to questions from committee members:

i.             The Performance Team Lead acknowledged that there had been limited challenge on the updates submitted by officers in the past but it was anticipated that the inclusion of audit recommendations in service business plans would improve visibility, provide additional opportunities for challenge, and enhance forecasting.

ii.            The Senior Solicitor, Governance and Major Projects confirmed that work was ongoing in terms of Significant Partnerships (agenda page 161) and an update would be provided for the next scheduled meeting.

iii.          The Performance Team Lead advised that no further updates had been received since the publication of the report in respect of recommendations relating to Education, Health and Care (EHC) Plans; it was noted that Ofsted was carrying out a children’s services inspection currently.  In response to a suggestion, further consideration would be given to the grouping of EHC Plans and EHCP Preparation for Adulthood recommendations.

iv.          The Director of Resources and Assurance confirmed that the relevant internal audit reports had been provided to the consultants engaged to support the new approach to the delivery of Section 106 schemes; a further report would be provided to Cabinet in October or November 2022.

v.           The Assistant Director of South West Audit Partnership advised that follow up audits would be undertaken where the auditor could only provide limited assurance.  The Performance Team Lead provided an overview of the internal processes for accepting audit recommendations and for update reporting on completion.  A committee member suggested that a definition of completion could be provided with future reports to aid understanding.

vi.          A committee member reminded the committee that it had been suggested previously that sampling of priority 3 actions be undertaken and an update was expected in the next report to the committee (Action 95 refers).  The Performance Team Lead said that the inclusion of audit recommendations in service business plans should release performance officers to undertake further checks.

RESOLVED:

That the status of current audit recommendations be noted.

Action(s):

Action 171:     That an update on work being undertaken on significant partnerships be provided for the next scheduled meeting.

Action 172:     That an update be provided in respect of recommendations relating to Education, Health and Care (EHC) Plans.

To review the progress of audit recommendations implementation.  The committee receives periodic reports on progress made in implementing audit recommendations to enable it to fulfil its role of monitoring the effective development and operation of risk management and corporate governance in the council.

The Chairperson noted that the Performance Team Lead was unexpectedly unavailable and recommended that the item be deferred until the next scheduled meeting.  It was requested that any issues or queries be forwarded to the Performance Team Lead or to the Democratic Services Officer in the intervening period.

Resolved:

That the ‘Update on Internal Audit Recommendations’ item be deferred until the next scheduled meeting.