Agenda item
Internal audit progress report 2011/12
This report sets out a summary of the work of internal Audit for the period from 1 April 2011 to 30 November 2011. The report also provides further details of the work together with the assurance ratings and priority 1 recommendations for limited and nil assurance reports and management responses for those audits for which final reports have been issued since August 2011.
Minutes:
Simon Lane introduced the report and drew Members’ attention to the summary of assurance opinions and direction of travel as set out in page 161 of the report. The plan was on track and the previously raised recommendations were being followed-up. The committee noted the limited assurances that had been given and the responses to these as set out in the report. Simon Lane then turned to the nil assurance report and explained that there had been major issues relating to Curzon Crescent Nursery and Children’s Centre which involved changes to headteachers. Aina Uduehi (Audit Manager, Finance and Corporate Services) added that there had been three changes of headteachers in four years and control mechanisms had not been working properly, whilst recommendations had also failed to be implemented. However, the new headteacher was adopting a federated arrangement and seemed willing to undertake the recommendations.
The Chair focused on the cases that had received limited assurances and with regard to the Framework-i casework module, he asked why team responsibility as opposed to an individual had been given and he also sought comments in view that the Team Manager had suggested that there were no problems. Turning to Project and Programme Management, he advised that a specific deadline date for implementation of the recommendations should be set. The Chair asked for more information on the Project Management Framework and how did this relate to Project and Programme Management and stated that the principles should be the same, particularly as both shared capital elements. He also commented that there needed to be agreement at Corporate level on the approach to audit issues and that this should then be applied across the whole of the council.
Councillor Ashraf added that some of the recommendations should encourage more standardisation with regard to complying with audit requirements and that efforts should made to explain across the whole of the council the reasons for the changes and the move to centralisation and the benefits to the council as a result.
Andrea White enquired whether the recommendations in respect of Project and Programme Management varied from what was already being undertaken. She also commented that there had been some recommendations that appeared to have not been progressed to any great extent.
In reply to the issues raised, Phil Lawson (Deloitte) agreed to follow up the Chair’s suggestion that a specific officer should be responsible with regard to implementing the recommendations in relation to Framework-i casework module. He explained that the manager concerned had been aware of the problems which were largely related to back dated payments, however the Team had been asked to report back to Clive Heaphy on progress. It was noted that no overpayments had been identified. With regard to Project and Programme Management, Phil Lawson advised that the recommendation had also requested immediate implementation and it was this that was being pursued, however as it was also a major project there would also be on-going monitoring. There had also been staff changes at senior management level which had impacted upon the project, however a new officer would be monitoring this project by the end of March 2012. The Project Management Framework was new and although some issues had initially arisen, these had been addressed and the framework was robust. Consideration was now being given as to how the project would be rolled out across the council. It was presently focusing on capital projects, however its scope would be widened in future. Phil Lawson acknowledged that the changes being made across the council were considerable and would represent big changes in particular for schools.
Clive Heaphy advised the committee that the creation of the Regeneration and Major Projects department meant there was a need for it to report to the Capital Projects Portfolio Board and was subject to high level scrutiny. He also acknowledged the need to join up skills in relation to the projects.
RESOLVED:-
that the report on the progress made in achieving the 2011/12 internal audit plan be noted.
Supporting documents:
- 9- 2nd Internal Audit Progress Report 2011-12 - Cover Report v1, item 8. PDF 62 KB
- 9a- Internal Audit Progress Report - December 2011 app 2, item 8. PDF 397 KB