Agenda item

This report provides an update on progress against the Internal Audit Plan for the period October to December 2021.

Darren Armstrong,Head of Audit & Investigations, introduced a report updating the Committee on progress against the Internal Audit Plan for the period October to December 2021.

In considering the report the Committee noted:

·                The overall performance of the Internal Audit Team during the monitoring period along with the summary of work undertaken, as detailed within section 3 of the report.

·                The work undertaken during the current monitoring period to review and reprioritise the 2021-22 Internal Audit Plan, in consultation with senior management and good practice, in order to ensure that all key and priority audits were completed and to reflect any additional risks or issues which had  been identified.  This had resulted in 10 non-priority audits originally planned for 2021-22 being deferred to 2022-23, with details provided in Appendix 3 of the report.

·                The details of the three audits completed during the monitoring period, as detailed within Appendix A of the report along with the positive management responses which had been received for each of them.

·                The details of the audits currently in progress and due to be completed in 2021-22, as set out within Appendix B of the report.

·                The details of the follow up reviews which had either been completed or were still in progress, as set out in Appendix D of the report.

·                The work being undertaken to develop the 2022-23 Internal Audit Plan in consultation with senior management across the Council.

The Committee was then invited to raise questions on the report, which are summarised below:

·                Whilst noting the positive responses received in relation to feedback on individual audits as part of the customer satisfaction process, observations were highlighted at the low rate of returns being provided with further detail sought on how this compared across other Internal Audit functions and ways in which response rates could be improved.  In recognising the importance of customer feedback as part of the continuous improvement of the service the Committee was advised that this was a common theme experienced across other Internal Audit Functions and of the work being undertaken to trial new ways of seeking feedback and measuring performance.

·                In response to a query regarding the findings arising from the Homecare Audit detailed within Appendix 1 of the report, further clarification was provided on the high risk finding relating to direct payment accounts and management response in relation to the treatment of excess funds.  Whilst there was no standard definition, Members were advised that for the purposes of the audit excess funds had been identified as balances which had exceeded the combined value of three month’s worth of direct payments with the values involved therefore differing according to individual clients.  In terms of management action and controls which had been established, the Committee was advised that a clawback exercise was in progress with members having noted the increase in Direct Payments being administered and impact of the wider focus and re prioritisation of the Direct Payments Team in supporting clients during the pandemic and in some clients having ceased using their Direct Payments to pay for care.  As the recovery from the pandemic progressed the work of the team was now returning to business as usual enabling the clawback process to be progressed which it was confirmed would involve liaison with the clients on case by case basis.

·                Further clarification was also provided on the outcome of the audit completed in relation to the recording and monitoring of the Council’s Gifts and Hospitality policy for officers and members, as detailed within Appendix 1 of the report.  Members were advised that whilst clear guidance and criteria had been included within the policy one of the management actions agreed had been to increase accessibility to the policy with reminders being made available for staff about the need to ensure they were complying with the policy. It was confirmed this would include front line workers such as housing estate caretakers.

·                In response to a query raised on those audits still in progress, confirmation was provided that progress remained on track for their completion as part of the 2021-22 audit.

·                Members also noted the feedback provided by the Vice-Chair on a recent meeting of Audit Committee Chairs from across London which had included a focus on how lessons and best practice identified from audit practices and findings could be shared.

As no further issues were raised the Chair thanked Darren Armstrong for the update and it was it was RESOLVED to note the contents of the report.