Agenda item

Report of Internal Audit Manager.

The Internal Audit Manager presented a report to inform the committee of the results of Internal Audit work and provided an update on levels of assurance issued for areas audited since they were last considered by the Committee on 23 September 2009.

Appendix A to the report contained an updated position for all those audits where the level of assurance provided had not yet reached ‘reasonable’. The group were informed that following a suggestion at the last meeting of the committee figures had been included in the appendix to show how many times each issue had been reported to Audit Committee. The committee discussed each of these audits in detail.

Members were informed that the Head of Property Services and the Head of Financial Services has been asked to attend the meeting to report on the latest position regarding the Internal Audit Report for ‘Markets’ to enable the committee to consider the relevant positions.

The Internal Audit Manager advised that the current assurance level for markets had remained at limited, and that until such time as the situation regarding invoicing and cash collection arrangements had been resolved a reasonable level of assurance could not be given.

It was reported that there were concerns with implementing the council’s policy to move away from cash payments with regards to markets. The Head of Financial Services and the Head of Property Services both advised the committee on this issue.

Members queried the costs of collecting cash payments from the three markets and were informed that it was in the region of £5000. The committee discussed the possibility of offering a monetary incentive to those traders willing to move away from cash payments, or the possibility of requiring those traders continuing to pay by cash to absorb the administrative costs of collection.

The Chairman thanked the Head of Property Services for attending the meeting.

Resolved:

(1)               That the report be noted.

(2)               That Audit Committee request the Head of Council Housing Services to attend the next meeting of the committee to provide a further update and assurance on ‘Income Management (Housing Rents Direct Debit Payments)’.

(3)               That if the assurance level for ‘Salt Ayre Sports Centre’ has not been raised to ‘reasonable’ at the next update, the Head of Cultural Services be asked to attend the next Audit Committee meeting to report on the position.

(4)               That if the assurance level for ‘Procurement and Contract Management’ has not reached ‘reasonable’ by the time of the internal audit follow up review, the Head of Financial Services be asked to attend the next meeting of the committee to report on the position.

(5)               That, in relation to the ‘Land Charges’ report, should the exercise to establish the cost of providing the local search service not be completed by 31 March 2010, a more detailed report be requested from the Head of Legal and HR.

(6)               That Audit Committee request a progress report on both the Payroll/HR system project, and the review of the recruitment policy and procedures, to be presented to the next committee meeting and the Human Resources Manager be invited to attend to present the report.

(7)               That, if the assurance level for ‘Planning for Floods’ has not reached ‘reasonable’ by the time of the internal audit follow-up review, Audit Committee should seek a further report and assurances from the Head of Planning Services.

(8)               That Audit Committee wishes to increase the amount of non cash payments in the Charter Market, the Festival market and the Assembly Rooms, and that a report be presented to the next Audit Committee as to the progress on this policy and the areas in which it can be applied.

The Head of Property Services left the meeting at this point.