Decision details

The Committee received a report (a copy of which is appended in the Minute Book) which set out a summary of the work undertaken by the Internal Audit Service since the Committee last met in March 2025.

Mr D Harris, Partner, RSM UK set out the report and commented that at the time of the publication of the papers, Cyber Essentials readiness was a draft; this had since been finalised which completed the programme of work that was brought to the Committee in the February and March meetings, which was positive.

The Chair thanked the team for their work.

In response to a question concerning the Commercial Estates Report which was listed in the papers as “Limited Assurance”, the Chief Executive clarified that every single report identifying weakness was taken very seriously. Furthermore, some of the proposed areas for internal audit were proposed by herself and the Corporate Director – Finance & Resources because of the seriousness which they took around the internal audit function, and she wanted to give this strong assurance to the Committee.

The Corporate Director – Finance & Resources also commented regarding the Commercial Estates Report and explained that a slightly revised approach was presented to the Corporate Leadership Team as to how to segment some of this work, particularly with regard to rent reviews, so there had been immediate steps taken to add some strategic resource. Recruitment had closed in the previous week which shortlisted for a further Estates Officer, and alternatives were being looked at to ensure the Council was maximising assets and making sure we were about all of our properties, not only to support the valuation work but also preparations for LGR, where it was essential that the Council was clear about the state of its properties and rent reviews. It was clear that the Council needed to make the most of its assets, and that this work was done with appropriate diligence.

In response to a request from the Committee, the Corporate Director – Finance & Resources and Mr D Harris, Partner, RSM UK would reflect on how to include more detail in the reports, rather than a summary of them.

In response to a question from Councillor Gray, the Chief Executive clarified that the Internal Governance Board meetings were formally Minuted and an action log reviewed in terms of actions arising, so that due diligence was followed and there was an evidence based structure in case any issues did arise.

Whereupon, it was

RESOLVED

to comment and note the update on work undertaken by Internal Audit in the period from March 2025 to June 2025.