Issue - meetings

That the report be accepted.

The Interim Internal Audit Manager presented the update on progress of the Internal Audit department including changes to the audit plan, action tracking, performance indicators and investigations.  On actions with revised due dates six months beyond the original date, she confirmed that the reasons given by service managers were satisfactory and these were set out in the report.

On final reports issued, Councillor Dunbobbin asked why no opinion had been given on the level of assurance for the Alternative Delivery Model (ADM) - Facility Services.  The Interim Internal Audit Manager explained that this was due to the advisory nature of the audit in working alongside the service area whilst developing the ADM.  It was confirmed that no issues had been identified and that work on ADM contract arrangements was planned for later in the year.

The Chief Executive reported on the significant level of risk management for the three ADMs and the intent for retrospective review at a later stage in the process.

Sally Ellis raised concerns about some significant slippage in actions beyond due dates and the approach for those which remained outstanding beyond a revised deadline.  She asked if ICT and capacity issues in particular had been assessed to ensure that levels were sufficient to support the organisation.  The Interim Internal Audit Manager gave assurance on the procedure in place to regularly pursue outstanding actions with relevant Chief Officers and monitor at quarterly meetings.  On ICT, she advised that projects had to be prioritised due to significant development work which was currently taking place.

The Chief Executive cited the development of the CAMMS system as an example where delayed due dates had no impact on the quality of risk assessments and did not give rise to concerns as the conclusion of the project would help to reduce workload.  He suggested that this type of explanation could be included in future reports.

On performance indicators, the Interim Internal Audit Manager explained that the average number of days from debrief to issuing draft report and the days taken to return draft reports both had revised targets to accurately reflect the ownership and time needed to complete that work.  On a query by Councillor Glyn Banks, she said that the current targets were now more comparable with other councils and would be monitored.

Councillor Dolphin asked about priority ratings allocated to the Operational Plan and was advised that these were determined through a matrix system which took into consideration various elements.  On Greenfield Valley Heritage Park, the Chief Executive gave a brief update on governance issues previously reported to the Committee and advised that progress was on track with the agreed action plan.

RESOLVED:

That the report be accepted.