Issue - meetings

(i)       to note the progress of the Internal Audit Plan; and

(ii)       to note the progress that management had made with implementing recommendations agreed in Internal Audit reports.

The Committee had before it a report by the Chief Internal Auditor which provided an update on the work of Internal Audit since the last update to Members.  The report contained details of progress against the approved Internal Audit plans, audit recommendations follow ups, and other relevant matters for the attention of the Committee.

The report recommended:-

that the Committee –

(a)      note the progress of the Internal Audit Plan; and

(b)      note the progress that management had made with implementing recommendations agreed in Internal Audit reports.

In response to a question relating to AC2511 – Pre-School Commissioned Places, the change of due date from April 2025 to May 2026, and whether the necessary work to address cost pressures would be undertaken, the Chief Officer – Finance advised that all Chief Officers were now working on the budget process and the particular recommendation about modelling would be addressed as part of the 2026/27 budget processes.

In response to a question about the 10 recommendations which had been marked for completion in June 2025, and the 2 recommendations with a July 2025 due date, and whether these had not been completed, the Chief Internal Auditor advised that as the report had been prepared prior to the completion dates outlined in the paper, no updates would have been sought on the recommendations at that time, and updates would therefore be provided at the September Committee.

Finally in response to a question on AC2418 – Biodiversity and the Natural Environment, and the due dates changing for the two recommendations from April 2025 to May 2026, the Chief Internal Auditor advised that the extension had been requested based on available team resources, and Internal Audit had been assured that the new due dates would be met.

The Committee resolved:-

to approve the recommendations.