Meeting documents

The Business Assurance Manager, Mike Howard presented his progress update of the Audit, Risk and Fraud Division for the first six months of the 2018/19 financial year. 

It was reported that the number of audits that had been undertaken to date was low due to a reduced audit programme and the scheduling of core financial reviews. 

It was noted that Mazars had been appointed as the new provider for the Internal Audit Service for 2018/19.  This service was almost exclusively outsourced however the Business Assurance Manager would oversee key processes.

A new software package had been produced to provide a better reporting of strategic and operational risks.  A review of the strategic risk register had been undertaken to align with the refreshed Corporate Plan. 

In response to a query it was noted that risk with regards to procurement contracts were dealt with as per Contract Standing Orders with delegation set out at delegated officer and member levels in line with values and with adequate separation of duties.  There was a level of control that has been assessed by internal audit with no issues to note and procurement contracts were authorised by an appropriate person as per the constitution.

Members noted that there had been an increase in the number of referrals received and investigated regarding Council Tax Reduction fraud.  This was in part due to improved information on the Council’s website and an increase in referrals from the revenues team. 

The Business Assurance Manager reported that a prosecution relating to a false Council Tax Reduction application had been successful.  Overpayments had also been identified and three penalties issued equating to £1,310.

Regarding reporting suspected fraud activities Members were informed of the referral process.  It was noted that suspected fraud could be reported via the Council’s website and the Corporate Investigations team could also be contacted directly.  The Business Assurance Manager suggested that a guide on the reporting of suspected fraud would be provided to Councillors.

RESOLVED: That the Business Assurance Manager’s Half-Yearly Report for the period ending 30 September 2018 be noted.