Issue - meetings

Update on Internal Audit Recommendations

Meeting: 12/12/2023 - Audit and Governance Committee (Item 61)

61 Update on Internal Audit Recommendations pdf icon PDF 152 KB

To review the progress of audit recommendations implementation.


Additional documents:


The Performance Team Lead (PTL) provided the committee with an update on the progress made in the council’s response to audit recommendations made by South West Audit Partnership (SWAP) in their audit reports issued before September 2023.  It was highlighted;


1.     Of the 34 recommendations that were previously reported to the committee as overdue, 7 have since been completed, 1 deferred and 26 remain outstanding. 

2.     Of those recommendations due between April 2023 and September 2023, 21 of 34 recommendations were reported as completed. This was compared to 47% when last reported to the committee 6 months ago.

3.   Whilst the PTL found the proportion of recommendations being actioned within period to be improving, 13 of those recommendations had not been completed and will be added the to the 26 previously overdue and reported as still outstanding recommendations, meaning the actual number of recommendations reported as overdue when next reported would have increased.

4.     The PTL noted that focus would be given in ensuring those historical recommendations are acted on or at least a statement to the committee within the report to state changes that had taken place within the service that meant those recommendations are no longer relevant. The PTL suggested that when SWAP audits are conducted more consideration be given in setting target dates to ensure dates are less likely to be missed in the future.

5.     Of the 3 future recommendations, all are on track to be completed within planned timescales, or have already been completed; it was noted that from previous forecasts it was expected that these would all be completed when the report was brought back to committee in six months’ time.


In response to committee questions, it was noted:


      I.         The PTL explained the completion rates had improved since previously reported but the percentage still could be improved and should be higher. As highlighted previously more focus needed to be on the completion of historical recommendations and service areas needed to work with SWAP initially to identify realistic target completion dates.

     II.         In response to questions received surrounding the unspent green homes grant funding, the PTL explained as he is only responsible for chasing and updating actions he was unable to provide an answer. The questions were noted and a written response would be established from the relevant service area.


The Chair of the committee made a request that all recommendations are reviewed and to establish whether any could be removed with an explanation provided and also that when target dates are set they are realistic.  


   III.         The PTL confirmed over the next 6 months his intention was to follow up with all the service areas that had incomplete recommendations to establish whether or not these recommendations were still live and worth completing. If it was found that they were not, a

statement and agreement between ourselves and swap that they were content for them to be removed would be provided in the report brought to the committee.

   IV.         The PTL explained the  ...  view the full minutes text for item 61