To update members on the progress of internal audit work and to bring to their attention any key internal control issues arising from work recently completed.

To assure the committee that action is being taken on risk related issues identified by internal audit. This is monitored through acceptance of agreed management actions and progress updates in implementing the action plans. In addition, occasions where audit actions not accepted by management are documented if it is considered that the course of action proposed by management presents a risk in terms of the effectiveness of or compliance with the council’s control environment. 

The committee received an update on Internal Audit activity undertaken since the previous meeting. The following principal points were noted;

1. 3 final audit reports had been completed relating to Court Protection, Payroll, and Licensing Temporary Event Notices.
2. Progress was also reported on the Transport Hub audit, with a number of agreed actions proposed for closure, subject to final sign-off.
3. Further audit reports, including the Public Protection and Treasury Management, were expected to be presented at the next meeting.
4. An update was provided on the monitoring of agreed audit actions. Current audit work was progressing well, and a number of outstanding actions would likely to be closed following completion of follow-up work.

In response to questions, it was noted.

1. The transport hub audit was substantially complete and awaiting final sign-off from the relevant director.
2. The treasury management audit was nearing completion, with only minor information needed before sign-off.

Both final reports would be circulated to committee within 14 days of the date of this meeting and presented for discussion at the next committee meeting in September. Action 2026/27-10

3. Internal Audit worked with Hoople to provide assurance to the council on services which Internal Audit were asked to look at and which Hoople delivered on the Council’s behalf. Audit recommendations issued in these reviews were advisory in nature and were intended to support service improvement and strengthen controls.
4. The court of protection audit had focused on the adequacy of processes and controls rather than individual cases. It was noted that the findings from the audit were being used to support wider service improvement work within the council.
5. Responding to concerns about a number of long-standing outstanding audit actions, officers acknowledged the need for further analysis and agreed to review the historic recommendations, assess whether they remained relevant, and provide members with a detailed analysis of overdue actions and the reasons for delay at the next meeting. Action 2026/27-11
6. A potential emerging risk associated with proposed changes to foster carer approval arrangements which was being introduced by Central Government would be considered with the relevant service area as part of ongoing risk and audit planning to decide whether further audit activity was required. Action 2026/27-12

The committee noted the report and agreed the timeframe of two weeks for the completed transport hub and treasury management audits to be circulated.