Issue - meetings

Report of the Director – Finance and Corporate Services.

Mr Armstrong from BDO the Council’s Internal Auditors presented the third Internal Audit Report for this financial year which reflects the progress made for the year against the annual internal audit programme. The report highlighted the completion of three reports and their findings as follows:

The Country Park Income – the audit received a moderate rating for Design and Substantial rating for Effectiveness with one medium recommendation for the process of banking cash and two low level recommendations in respect of cash receipts and procedural notes.

The Governance of Partnership – the audit received a substantial rating for both Design and Effectiveness, with one low level recommendation with regard to the Community Safety Partnership’s Terms of Reference.

The Grant Management Controls – the audit received a substantial rating to both Design and Effectiveness with two low level recommendations in respect of fraud prevention and a delayed payment to Eon.

Management actions had been agreed for all recommendations.

The Group noted the internal audit is on target for completion in line with the audit plan.

Members of the Group asked specific questions relating to the 10 houses that received the Local Authority Delivery Phase 3 grant scheme (LAD3) and what were the property types and how were the properties selected. In respect of grant fraud, Councillor Thomas raised the issue of targeted cold calling which caused residents to be suspicious and potentially missed out on grant funding. The Service Manager – Finance explained that residents could call the RCCC to verify the calls were genuine and Mr Armstrong offered to provide samples of the properties that received the LAD3 grant funding.

With regard to the Country Park, Councillor Birch asked officers to explain why receipts hadn’t been provided for payment of services. Mr Armstrong advised that this was a low level recommendation and referred to payments received for activities on the day, adding that these were documented on a spreadsheet for audit purposes, however a customer receipt had not been provided. It was noted that the number that pay on the day was minimal. The Service Manager – Finance confirmed that most bookings for ranger led activities are made in advance where a receipt would be available.

It was RESOLVED that the Governance Scrutiny Group approve the Quarter 3 Progress report for 2023/24 (Appendix A) prepared by the Council’s internal control environment.