The Chief Internal Auditor presented a report, which identified and evaluated the performance of the Internal Audit Section and included details of the actual work undertaken during the period 1 June to 31 August 2012. He commented also that delivery of the audit plan was largely on target, due in part to the utilisation of a number of temporary members of staff being deployed until a new structure was implemented.

During the monitoring period, 35 audits had been undertaken and he provided details of 48 high priority recommendations that had been identified to address risks and improve systems in operation across the Council. Management had agreed to implement all of the recommendations made within a satisfactory timescale and follow up audits were scheduled to monitor progress. Following previous discussions with Members, a colour coded RAG rating and more detailed key had been incorporated into the monitoring of high priority recommendations. However, Members commented that colours used in reports needed to be clearly indicated to ensure that they were identifiable when copied in black and white.

The Chief Internal Auditor provided a narrative in relation to the following items of note that had arisen from the audit work and which contained high priority recommendations –

·  CYPD Metro Catering Income

·  DASS: Personal Budgets

·  CYPD: Bidston Village CE Primary School

·  BIG and ISUS

·  Information and Communication Technology

The Deputy Chief Executive referred to a number of areas of concern, particularly in relation to the Council’s investigation and response to serious allegations that had been made in relation to the BIG and ISUS schemes. He confirmed that the final report would be subject to external review to ensure that all aspects of the allegations had been addressed. In response to comments from Members in relation to the DASS Personal Budgets audit, the Principal Manager, Access and Assessment Branch apologised for the slippage from the original dates planned for compliance. He confirmed that measures were being put in place to ensure that in future, all audit recommendations would be acted upon. He indicated that consultation was taking place with carers on a number of issues prior to the submission of a full timetable.

Members also expressed a view that, when issues were brought to the attention of the Committee as a high priority, an action plan, with named responsible officers, should be presented and that there should also be an automatic referral to appropriate Overview and Scrutiny Committees. Comments were made also that, if improvements were not brought about, such matters could be referred to the Improvement Board, which could also hold Chief Officers to account.

Resolved –

(1)  That the report be noted.

(2)  That officers be instructed to implement outstanding recommendations in relation to DASS: Personal Budgets, in line with the revised target dates and provide a progress report of actions taken to the next meeting of both the Audit and Risk Management Committee and the Health and Well Being Overview and Scrutiny Committee.

(3)  That the officers be requested to provided a progress report of actions taken to address the issues identified in relation to CYPD: Metro Catering Income, to the next meeting of both the Audit and Risk Management Committee and the Children and Young People Overview and Scrutiny Committee.

(4)  That the issues identified in relation to CYPD: Bidston Village CE Primary School; BIG and ISUS; and Information and Communications Technology, be noted.

(5)  That the officers be requested to ensure that where colours are used in reports, particularly in RAG ratings, they are clearly identified, where they are copied to Members in black and white agenda packs.

(6)  That when issues are brought to the attention of the Committee as high priority recommendations, they should be accompanied by an action plan, with appropriate timescales and a named responsible officer, to ensure compliance. In addition, such issues should be referred automatically to appropriate Overview and Scrutiny Committees.