Issue - meetings

That the report be noted.

The Internal Audit Manager presented the update report on progress of the Internal Audit department.  Previously reported resource issues in the department had led to necessary changes, which had resulted in a delay in the completion of the Audit Plan for 2013/14.  However, a qualified Auditor had since been appointed and was due to start the following month.

As reported previously to the Committee, the Audit Plan for 2014/15 would be subject to review with the newly appointed Chief Officers on their respective areas, with the amended version to be submitted to the Committee in September 2014.  There may also be potential changes on responsibilities for the non-implementation of recommendations as a result of the restructure.

During a summary of the findings of finalised reports and in response to previous discussion at the Committee, the Internal Audit Manager highlighted the ‘value for money’ points which had been identified as part of audit work on Town Centre Partnerships.  An update on investigations indicated an additional column showing the referral date, in response to a suggestion previously raised.

Councillor Ian Dunbar made reference to the audit on Town Centre Partnerships and raised concerns around the unavailability of the Terms of Reference for the Deeside Forum.  The Internal Audit Manager referred to the management comment in the report and stated that the Economic Development Manager was responsible for liaising with each partnership to produce the Terms of Reference.  He would check the agreed implementation date in the report and provide confirmation to the Committee.

In response to a question from Councillor Arnold Woolley on the time allocated to an audit on Members’ allowances, the Internal Audit Manager said that this was an initial estimate and could possibly change once the project had been scoped.

The Democracy & Governance Manager explained that this particular audit related to Members’ travel and subsistence claims.  As previously agreed at the Committee, additional time had been allocated to Data Protection auditing with a reduction to be applied to that for Members’ Allowances.

On recommendation tracking, Councillor Woolley referred to an outstanding recommendation for Procurement dating back to 2010.  The Internal Audit Manager pointed out that although one recommendation was still outstanding, more recommendations may have been made from the same report and subsequently implemented.  In line with the usual procedure, explanation from the Head of Service on the non-implementation had been included in the report.

The Internal Audit Manager responded to various queries raised on the investigations update.  The Democracy & Governance Manager reminded the Committee that additional information to the summary within the report could be obtained from the Internal Audit Manager outside the meeting.

RESOLVED:

That the report be noted.