Agenda item

This report provides an update on progress made in delivering the internal audit workplan for 2015/16 and on current counter fraud activity.

Members considered a report which provided an update on progress made in delivering the internal audit workplan for 2015/16 and on current counter fraud activity.

Noting that copies of the audit reports had been published on-line with paper copies only available on request; discussion took place regarding the format in which Members would wish to receive future reports.  Members made the following requests regarding future Audit and Counter Fraud Monitoring Reports¹:

·        Paper copies to be provided of audit reports which had been given limited or no assurance

·        The cover report to list those audit reports that were available on-line only

·        Consideration to be given as to whether Members could receive unredacted copies of the reports to enable them to have a greater awareness of the issues that had been identified.

·        Consideration to be given as to whether more detailed information could be provided in respect of non-opinion audit work.

Members noted that, in respect of audits completed, it was anticipated that the 93% target for the year would be exceeded by the end of April 2016. 

Referring to Annex 3 of the report, officers were asked why savings identified through fraud investigations would not be as high as in 2014/15.  They explained that factors such as the responsibility for investigating and prosecuting Housing Benefit Fraud transferring from the Council to the Department for Work and Pensions had impacted on the figures.  There had also been two vacancies for fraud investigators, although arrangements were in place for these posts to be filled.

Clarification was sought as to how decisions were made in respect of the deferral of audits.  Members were informed that audit plan variations were discussed with the Director of Customer and Business Support Services.  Members suggested that, to avoid any potential conflict of interest, it may be appropriate for the Chair of the Audit and Governance Committee to also be consulted.

Members were reminded that, if they had concerns regarding particular audit reports, they could request a report on the issues and ask service managers to attend a meeting to provide information as to the actions that were being taken to address the findings.  It was noted that an update report on absence management was due to be considered at the next meeting. Members requested that, when finalised, a report on Section 106 Agreements also be included as an agenda item.²

Resolved:  That the progress made in delivering the 2015/16 internal audit work programme, and current counter fraud activity be noted.

Reason:     To enable Members to consider the implications of audit and fraud findings.