Issue - meetings

The report of the Executive Manager – Finance and Corporate Services is attached.

Mr Chris Williams, Head of Internal Audit at RSM, the Council’s internal auditors attended the meeting to present the Internal Audit Reports for Quarter 1 dated 23 July 2019 and Quarter 2 dated 17 September 2019 for the financial year 2019/20. The two reports highlight the completion of six assignments: Disabled Facilities Grants, Corporate Governance, Housing Benefit, Building Control, Treasury Management and Land Charges.

In terms of the audit findings, Mr Williams reported the following:

·       The five substantive audits returned findings of Substantial Assurance

·       The Corporate Governance, Housing Benefits and Land Charges audits each resulted in one low level recommendation and management actions were agreed.

·       The Disabled Facilities Grants (DFG) resulted in one medium and four low level priority recommendations. The medium related to improving procedures relating to the closure of DFG cases and management actions were agreed for all recommendations.

·       The Building control audit resulted in three medium and one low priority recommendations. The medium priority recommendation is related to a delay in the preparation of a deed of variation by South Kestevan District Council, the keeping and filing of necessary receipts, and the issuing of completion certificates. As the Councils Building Control service is delivered by the South Nottinghamshire Building Control Partnership, they will be responsible for taking action on the recommendations.

Mr Williams concluded that the Council had maintained Substantial Assurance across the audit control and that the results were positive.

The Group asked specific questions regarding the reasons why recommendations and actions were required and whether there were any specific issues identified in each case. The Executive Manager – Finance and Corporate Services explained that there were no specific issues and management actions were in place, adding that a follow up audit will revisit the assignments. In addition, Mr Williams advised that the quarterly Internal Progress Reports provide information that feeds into the Annual Governance Statement reported at the end of year meeting in May 2020.

It was RESOLVED that the Internal Progress Reports for 23 July 2019 and 17 September 2019 be noted.