Agenda item

To provide the Audit Committee with a summary of the work completed by Risk Services in quarter two of the 2023/24 financial year.

Ms Tracy Greenhalgh, Head of Audit and Risk, presented the Risk Services Quarter Two report, outlining the work completed by Risk Services in quarter two of the 2023/24 financial year. She highlighted that the report showed performance against targets in quarter two, noting that where these were behind plans were in place to improve performance.

The report also showed that a number of internal had been scored “Inadequate”. However, Ms Greenhalgh provided assurance that all the Priority One recommendations identified had been completed or work was in progress to resolve the issues identified.

Members noted that a number of the audits scoped in quarter one remained in progress with Ms Greenhalgh explaining that some resource issues had been experienced. She stated that the service was undertaking recruitment to appoint additional qualified auditors to ensure the timely completion of audits. It was added that some audits could be delayed by factors such as the need to undertake other work arising of a higher priority.

The Committee noted that 794 staff had undertaken the ACT Aware Counter Terrorism Training, which all staff were required to do. Members asked therefore if the percentage of those who had completed the training out of the whole staffing establishment could be provided.

Members also queried the percentage of audit plans completed shown in the report as 38%, and asked how this compared with the last financial year. Ms Greenhalgh stated that it was similar to 2022/2023, but made the Committee aware that it was not likely that 100% would be achieved in 2023/2024.

The Committee considered the progress against the individual internal audits outlined in the report. In respect of the Preparing For Adulthood audit Ms Greenhalgh advised that all the Priority One recommendations had been completed. Ms Kate Aldridge, Head of Corporate Delivery Performance and Commissioning, added that greater work was needed in this area, with trigger points for services’ involvement to ensure better outcomes for young people being an area that required strengthening.

In the Compliance with Key Policies and Procedures internal audit the Committee asked why no Priority One recommendations had been made despite “Inadequate” assurance being found. Ms Greenhalgh explained that this was an annual audit and that all issues identified would be followed up as part of continuous improvement.

The lack of an audit trail highlighted in the Payroll Financial Control Assurance Testing audit was raised by Members as a concern. Mr Steve Thompson, Director of Resources, responded that the issue had been recognised as part of the testing of the new financial system and it had been highlighted with the provider. Further to this the Council was working with the provider to address the issues identified and this work had involved face-to-face meetings at their head office.

The extension of completion dates for outstanding Priority One recommendations was discussed in respect of the five from the Children’s Services Financial Systems internal audit. It was explained that this was the result of a full systems review being undertaken. Ms Greenhalgh added that a full audit had been scheduled for the outstanding recommendations and would take place in January 2024.

Resolved:

1.           That the report be noted; and

2.           That the percentage of all staff who had completed the ACT Aware Counter Terrorism Training be provided to Members of the Committee.