Agenda item

The Committee considered a report which outlined the Risk Management, Internal Audit, Counter Fraud, Insurance and Business Continuity work being undertaken by the Business Assurance Team for the year ending 31 March 2023. Delivery of the Business Assurance work plans helped ensured that there was an appropriate governance and control framework in place and that risk management was embedded across the council to enable the achievement of set objectives.

Key points raised during discussion included:

·       The team was congratulated for the volume of audit work undertaken in the year to date.

·       The new business continuity management framework was being developed and the corporate Business Continuity Plan being refreshed, this included a new template to ensure structure, readiness and consistency.

·       Progress on the delivery of the audit plan continued to be made and the audit engagements were outlined on page 89 of the reports pack. Two audits had been recommended to be cancelled, these were in respect of Seeleys House, which had been subject to a Care Quality Commission inspection for which it received a good judgment and Building Control who had been subject to an external audit which evaluated process and compliance against legislation.

·       In relation to open cases of housing benefit fraud, it was advised that there had been an increase in cases which could be linked to the current economic climate and this was being closely monitored.

·       Assurance was sought that IT audits would not be further deferred given the significant impact IT disruption or cyber-attacks could have on the Council’s operation. The Committee heard that the patch management audit was now in progress and timelines had been agreed with the relevant Service Director on the further audits. Subsequent IT audits were scheduled for May, and July respectively and nothing was expected to be deferred.

·       It was highlighted that on page 100, the Southern Waste Round Re-organisation audit did not have any objective/risk/concern or RAG rating. This was an oversight and would be corrected ahead of the next meeting, Members were advised that the audit related to revisiting the operating model to provide assurance it was functioning effectively and this work was nearing conclusion.

ACTION: Ms S Harlock to update the audit information for the Southern Waste Round Re-organisation

·       The Committee was advised that as part of the deep dive risk reviews, which was referenced within the report, low risk areas were also being considered and these would be sample checked and be monitored moving forward.

·       It was explained that the two audits referenced on page 101 in respect of ‘temporary accommodation’ and ‘homelessness and temporary condition’ were separate audits, the first of which was an assurance review in response to the shortfall identified so was a reactive piece of work linked to the subsidy claim process whereas the second looked at the whole end to end process and controls.

·       A Member raised the importance of the emerging Local Plan and its impact on services across the Council and the associated audit work, the Committee was advised that this was the existing audit plan and that the 2023/24 forward plan would be presented at an upcoming meeting where there would be an opportunity to discuss future audits.

·       A Member also raised the relatively high amount of red RAG ratings and was advised that for audits not yet started, in the time since the paper had been written many audits had commenced their scoping activities and anything that could not be delivered now would be carried forward into Q1 of the new year whilst the 2023/24 audit activity was being approved. The business assurance team now had its new structure in place with increased establishment and the same level of red rating was not anticipated moving forward.

RESOLVED:

That the report be noted.