Agenda item

Members of the Committee heard from the Internal Auditor who introduced the report. The Auditor explained that the intention behind the Internal Audit Progress Report was to update Members on the status of the 2024-2025 Internal Audit Plan and to present any reports finalised since the last Committee meeting. It was explained that three reports had been finalised: Project and Programme Management, Procurement, and Customer Experience. The Auditor highlighted that a summary of the three reports was included at the end of the progress report.

The Auditor noted that one audit remained to be completed from the 2024-2025 Internal Audit Plan, which was the second follow-up visit of previously agreed management actions. It was stated that the audit had been completed and would be presented at the next Committee meeting along with the Annual Report for 2024-2025.

A proposed change to the 2024-2025 plan was brought to the Committee's attention, suggesting the Emergency Planning Business Continuity audit be moved to January 2026 due to team resourcing and restructuring. This change was recommended, the Auditor explained, to allow time for the new Management Team structure to embed before the review.

It was explained that key performance indicators (KPIs) for the turnaround of draft and final reports were on track, indicating a comfortable position. The Management Team was thanked for their support in delivering the plan in full for the end of the financial year, ensuring a smooth transition for the next Committee meeting.

The Chairman expressed gratitude to the Auditor and highlighted that the Internal Audit team was currently in a stronger position compared with teams from previous years.

The Auditor gave a summary of the three finalised audits, starting with Project and Programme Management. The Project and Programme Management review had focused on delivery across departments and the dissemination of lessons learnt. It was explained that a sample of ten projects was reviewed, resulting in a substantial assurance opinion. One medium action and two low actions were raised, all agreed by the Management Team. The medium action in question related to governance, specifically the lack of reporting to full Council on overall project management progress. In response, the Management Team had agreed to produce a high-level update on a quarterly basis, starting with larger projects, with an implementation date of June 2025.

A question was raised by a Member of the Committee regarding project management updates, enquiring whether they had previously been presented to the Governance and Audit Committee. Clarification was also sought on whether the updates would come to the Committee or go directly to the Council. The Auditor responded, explaining that updates would typically go to the Council unless there were specific issues identified during an audit that required attention from the Governance and Audit Committee.

Regarding project management updates, the Chief Executive added that the Governance and Audit Committee's role was to ensure the right processes were in place, rather than reviewing and approving the projects themselves, which was the role of the Corporate Policy and Resources Committee. It was highlighted that Members were only informed on the wellbeing of a project if there were financial or quality problems; however, Officers were currently examining how to keep Members better informed. It was proposed that once a new structure was in place, regular updates could be brought to the Committee outlining the control environment.

The need for time to get the process right was acknowledged by the Chairman, considering changes in senior and middle management structures. It was suggested that the matter be included on the Committee work plan to ensure it remained on the agenda, with an initial update expected in November 2025.

In regard to the rest of the report, the Auditor stated that the Procurement Review had been timed with the rollout of the new Procurement Act. It was stated that the conclusion was a reasonable assurance, with two medium actions and one low action agreed with management. The medium actions, it was explained, were related to exceptions to the procurement rules and spend analysis, which highlighted the importance of transparency and tracking procurement routes.

The Internal Auditor confirmed that the Customer Experience Strategy Review, introduced in May 2024, had resulted in a substantial assurance opinion. No high, medium, or low priorities were raised, only one advisory review regarding the update of the Customer Experience Action Plan, which it was emphasised had been promptly addressed by management.

The Chairman raised a question about the sampling process for audits with the Auditor confirming that samples were selected at random from the full population of documentation.

The Committee expressed satisfaction with the progress and the proposed changes, acknowledging the smooth transition and effective operation of the framework.

Having been proposed and seconded, the Chairman took the vote and it was

RESOLVED that the content of the report had been considered, and any actions required be identified.