Issue - meetings

Internal Audit Update

Meeting: 23/06/2014 - Audit and Risk Management Committee (Item 7)

7 Internal Audit Update pdf icon PDF 81 KB

Additional documents:

Minutes:

The update report of the Chief Internal Auditor identified and evaluated the performance of the Internal Audit Section and included details of issues arising from actual work undertaken during the period 1 March to 31 May 2014.

 

He reported that one item of note was brought to Members’ attention, in relation to Golf Course Income and commented that it had been a very positive step by the Strategic Director for Regeneration and Environment and the Head of Sport and Recreation, who had requested an audit review of income maximisation from the operation of golf courses, including an assessment of the terms and conditions of the individuals providing the service. He outlined the audit work undertaken and commented that areas for improvement and actions to strengthen the control environment were discussed and agreed with managers. Immediate action had been taken regarding five of the nine recommendations made, with significant work ongoing in the other areas. A follow up audit would be undertaken in August 2014 and an update would be provided to Members in due course.

 

He presented also details of those audits where recommended actions had not yet been implemented. The period covered was for the 2014/2015 year and he had also included for completeness, outstanding recommendations made in the fourth quarter of 2013/2014. He indicated that where items were addressed, those entries would be removed from the report on a rolling basis and he advised that all of the outstanding actions identified were RAG rated as ‘amber’, which indicated that progress was being made to address identified issues.

 

He set out also performance of Internal Audit against a number of performance indicators in key areas and commented that of the 18 actions identified to deliver the Internal Audit Improvement Plan, 16 had been fully implemented with good progress being made in respect of the remaining actions, within agreed timescales.

 

Members noted that the issue of golf course income had been raised by the Committee over several years and it was suggested that a more in depth analysis may be required in relation to maximising income and addressing the issue of people playing without paying. The Chief Internal Auditor indicated that an update would be presented to the September meeting of the Committee and he hoped to be able to include feedback from enquiries made of other local authorities as to how best to address the issue. In response to further comments made in relation to Asset Management, he indicated that a full review of the Asset Management System was to be undertaken in the second half of 2014/2015, which would be reported upon in due course.

 

Resolved –

 

(1)  That the report be noted

 

(2)  That the item of note in relation to golf course income be referred to the Families and Wellbeing Policy and Performance Committee.