Audit Committee
6 December 2011
Agenda Item No_____10________
The status of agreed audit recommendations due for implementation by 30
September 2011
Summary:
This report provides an overview of the progress made in
implementing the audit recommendations due at 30 September
2011.
Conclusions:
No high priority issues due at this stage remain outstanding, and
the overall number of outstanding items has continued to
reduce. Action has been taken to address areas of weakness in
respect of network infrastructure in particular.
Recommendations:
It is recommended the Committee notes the progress made to
implement audit recommendations, and the areas where further
work is required
Cabinet member(s):
Ward(s) affected:
All
All
Leah Mickleborough, Deputy Audit Manager
01508 533954, lmickleborough@s-norfolk.gov.uk
Contact Officer, telephone
number, and e-mail:
1.
Background
1.1.
We provide reports on the progress made in implementing audit
recommendations to this Committee on a 6 monthly basis. The previous report
was as at 31 March 2011.
1.2.
The process used to monitor the status of recommendations has remained the
same; recommendations are input on the TEN performance system at the time
the final report is issued, and managers requested to provide reports as and
when recommendations fall due. At the end of the reporting period, Deloitte visit
services to confirm there is supporting evidence to demonstrate the completion of
audit recommendations.
1.3.
This report incorporates all updates provided to Internal Audit by 3 November
2011, in respect of recommendations which fell due between 1 April 2011 and 30
September 2011, or were outstanding at the time of the previous report to the
Committee.
Audit Committee
6 December 2011
2.
Overall Position
2.1.
The number of outstanding recommendations, listed per audit, is identified at
Appendix C to this report. A summary of the current, and previously reported
positions, is shown in the table below:
Recommendation status
as at
31.10.11
No.
%
31.03.11
No.
%
No.
%
Due for implementation
86
Completed/superseded
44
51.1
41
54.7
28
48.3
Partly implemented
9
10.5
7
9.3
10
17.2
Outstanding
33
38.4
27
36
20
34.5
2.2.
75
30.09.11
58
There are several items to highlight within the current report:
•
We would usually provide additional details to the Committee in respect of
high priority recommendations. However, there were no high priority items
outstanding at 30 September 2011.
•
Overall, the number of recommendations due, and the number outstanding,
continue to fall – reflective of implementation of previous recommendations,
and also that more recent audits are raising fewer recommendations. This
demonstrates the ongoing improvement made in the Council’s internal
control environment. The proportion of completed recommendations has
fallen at this stage.
•
5 recommendations remain outstanding in respect of partnerships. The
Committee will be aware, from their meeting on 13 September, that the
Interim Accountancy Manager is undertaking work to review the Council’s
partnership framework, and the audit recommendations are being considered
as part of this work.
•
There are presently 4 outstanding recommendations in respect of the
Environmental Health service, which have arisen from difficulties in finalising
the contracts for pest control and dog kenneling services.
•
The committee has received two updates, in June and September, on the
progress made in implementing the recommendations arising from the
network infrastructure audit. 14 of the 17 recommendations raised have now
been completed, and the service expects that the three remaining items
should be resolved by 31 December.