Agenda item

The Committee considered the Internal Audit Progress Report for the period 1 April to 31 July 2015.

In the ensuing debate, the following principal points were raised:

·         Were there any cost implications for the Council as a result of the additional audit work associated with answering the questions raised by members of the public on the 2013/14 Accounts in relation to the Energy from Waste Plant? The representative of the Chief Financial Officer commented that there would be financial implications for the Council of this work. Funding had been accrued to meet these costs but the final cost settlement had not yet been agreed with the external auditor. These Accounts were now closed so there was no capacity for further questions

·         In response to a query about the reference to an audit of the sale of items on E-Bay, Garry Rollason commented that this work provided advice on the process that the Council should follow

·         In relation to the Superfast Broadband Project, did the audit work encompass performance measurements relating to people changing contracts? Garry Rollason stated that this advisory work related primarily to the governance issues associated with the project particularly around payment processes

·         How was the audit plan performing in the first quarter in terms of the number of planned audit days against actual audit days? Garry Rollason commented that there were no issues to report at this stage and the plan was the Plan was on track

·         Did the deletion of the Legal – Looked after Children audit from the audit plan mean that the work had already been carried out? Garry Rollason confirmed that this was the case and that it was agreed with senior management that it was unnecessary to duplicate this work

·         Garry Rollason explained that the audit of Child Academic Improvements in Care Homes related to the arrangements the Council had in place to monitor academic achievement of looked-after children. Work was in progress on this audit with the final report expected by 31 March 2016

·         It was noted that the report on the Use of Consultants had been delayed until the next Committee meeting, what was the reason for the delay? Garry Rollason explained that the audit work had taken longer than expected because it was felt necessary to take a larger representative sample of consultants than was originally planned. The field work had now been completed and the findings were being discussed with managers

·         In relation to a query regarding looked-after children and associated property matters, Garry Rollason stated that no audit of this area was included in the 2015/16 plan     

·         Had the problem with the contract for the Evesham Abbey Bridge been resolved? Garry Rollason explained that specialists had been engaged to review the reasons for the delay on the contract therefore it had been agreed that internal audit would not wish to duplicate this work

·         Was the delay in the Worcester Foregate Street project on hold or being investigated? Garry Rollason commented that this audit was in its early stages. Preliminary discussions were being held with management but the Terms of Reference had yet to be determined.

RESOLVED that the Internal Audit Progress Report be noted.