Issue - meetings

To receive a report on the Implementation of Audit Actions

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With the aid of a report prepared by the Internal Audit Manager (a copy of which is appended in the Minute Book) the Committee received an update on the implementation of audit actions.

It was noted that following each audit review, audit conclusions, associated actions and implementation dates are agreed between the audit client and the audit team. Recommended actions following an audit are discussed, and the audit report is a record of what has been agreed by way of actions and their target dates.

Members noted that the target for the implementation of ‘agreed internal audit actions to be introduced on time’ is set at 100% in line with best practice that suggests that all recommendations are implemented by the agreed deadline. The deadline date is set/agreed with the client service; actions should be completed by their target date or reasons presented where this is not possible e.g., system changes take longer than expected or other service demands which carry a greater risk take priority.

The Committee understood that operational circumstances sometimes mean non-implementation or missed deadlines for an audit action. Accordingly increased efforts have been made to ensure Service Managers are aware of outstanding actions, update whether progress has been made or operational factors have impacted on their implementation. Overdue actions are also reported to Committee for governance oversight. It was noted that extensions to deadlines are no longer given. Instead, Action Owners can insert their own ‘progress update,’ which will give a better indication of work being taken to implement the action and to notify any reasons for delay. Councillors observed that as of the 4th of January 2024 18, actions have not been implemented within target and are now overdue actions.

The Committee was advised that in preparation for this report, owners of overdue audit actions have been asked to provide an update as to the status/progress of their action(s), provided within Appendix 1. This it was intended to provide the Committee with meaningful information as to the progress being made, delays or hold-ups and potentially a new expected completion date. Those officers with actions assigned to them have direct access to the system to enable them to manage those actions. Reminders are sent from the 4Action system in advance of the target date and managers are expected to act on these and SLT leads are advised to discuss and actively monitor their Services’ audit actions during 1.2.1.s with their managers.

Following questions from Councillor Gray on the Small Works Contract the Committee was advised that whilst it is taking longer than anticipated to resolve this issue Members were assured officers have a “path to success” and are working to accelerate and streamline the procurement processes within HDC, and the intention is to have this in place by April 2024. Committee indicated that it would like more details to a future meeting on how this will be delivered.

Accordingly, the Committee

RESOLVED.

that the progress on the implementation of audit actions be noted.