Agenda item

To provide a summary of the work completed by Risk Services in quarter three of the 2023/24 financial year.

Ms Tracy Greenhalgh, Head of Audit and Risk, presented the Audit and Risk Services Quarter Three Report, outlining work completed in quarter three of the 2023/2024 financial year.

Mr Ian Large, Head of Highways and Traffic Management Services, provided an update in respect of the outstanding Priority 1 recommendations made in the Stores Internal Audit. He reported that progress had been made against each of the P1 recommendations, highlighting the implementation of stores within the Technology One Financial System, for which a member of the Council’s Procurement Team had been assisting. Further to this the opportunity had been used to review operation of the stores management system to ensure it was easier to use, testing for which was ongoing. Mr Large also raised the issue of invoicing Wholly-Owned Companies, for which a solution was being considered. He advised that it was foreseen that compliance with the recommendations would be achieved by 1 April 2024.

Ms Greenhalgh, informed the Committee that regarding the Contract Management one P1 recommendation had been made. She advised that the recommendation had been made in relation to a known area of weakness, with procurement processes varying across the Council’s services. Therefore the Corporate Leadership Team had agreed a plan of action in relation to high risk areas to ensure compliance. In addition to which the Head of Procurement was working on training for staff and a new Procurement Policy. Ms Greenhalgh advised that a further audit would be undertaken in 2024/2025 to review the planned work and how it had embedded at the Council.

An update was also provided by Ms Greenhalgh in respect of the P1 recommendation from the Statutory Property Inspections internal audit. She advised that work was in progress and that CIPFA had been appointed to review the work being undertaken by the Council’s housing companies, with work in relation to the other WOCs to be discussed in 2024.

The Committee raised a concern regarding a compliance with statutory standards identified in the Taxi Licensing Internal Audit. Ms Greenhalgh reported that the core statutory standards in relation to Taxi Licensing were in place and that the areas of concern had some controls in place, so no P1 recommendations had been made, however ten lower priority recommendations were made. Going forward the Licensing Service would be reviewing its procedures and documenting the existing delegations in place.

Members noted that a number of audits had been deferred and queried which areas these would have covered. Ms Greenhalgh advised that these would have covered Procurement, in respect of requirements under new legislation, Mental Health Initial Response Services, which had been delayed to allow a new pilot of services to be undertaken and Workforce Development, which had been deferred to allow a new HR system to embed. It was foreseen that all of these internal audit would be undertaken in 2024.

Corporate Fraud was discussed with Ms Greenhalgh reporting that while significant work remained to examine the remaining data matches for the Single Person Discount. She added that all High Risk matches had been identified and addressed and that the remaining medium and low risk matches would be addressed by the end of the financial year.

Members of the Committee noted that the Whistleblowing Policy was reviewed annual, but highlighted that training was bi-annual, and questioned if these should be aligned. Mr Mark towers, Director of Governance and Partnerships, stated that this was so that the policy was aligned with standards reporting, and that more training could be offered depending on circumstances.

Resolved That the update be noted.