Issue - meetings

Internal audit third quarter 2010/11

Meeting: 15/09/2010 - Audit and Governance Committee (Item 21)

21 Internal audit activity report second quarter 2010/11 pdf icon PDF 243 KB

To consider report 50/10 of the Head of Finance. 

Minutes:

Councillor Dudley Hoddinott declared a personal interest in this item but in accordance with Standing Order 34, he remained in the meeting during its consideration. 

 

The committee considered report 50/10 of the head of finance.  This summarised the outcome of recent internal audit activity.  Since the last committee meeting, internal audit had finished nine audits, only two of which had a limited assurance rating.  In addition, internal audit had completed three follow-up reports, one of which had received limited assurance.  The committee discussed the audits with limited assurance. 

 

Pro-active anti-fraud audit 2009/10

 

The first audit was a pro-active check against the council’s anti-fraud procedures.  Although internal audit discovered some issues, they found no evidence of fraud.  The service managers had accepted internal audit’s recommendations in each case.  Councillors noted that there would be a follow-up audit. 

 

Section 106/commuted sums audit 2009/10

 

The committee discussed the audit on section 106 planning agreements and commuted sum payments from developers to fund community facilities and infrastructure.  In answer to a question from a councillor, the council had received the sum from the developers of the Timbmet site at Cumnor Hill, but this was after the officers had prepared the audit report.  Councillors emphasised the importance of the new section 106 post and questioned whether management team’s recent decision to freeze recruitment on all vacant posts would affect this.  The committee stressed the importance to the council of filling this post. 

 

The committee also discussed interest earned from commuted sums paid to the council.  The council invested the sums received from developers until the community facilities were built.  As a rule, unless explicitly provided for in the individual agreements, the interest earned from these receipts became corporate income, rather than directly increasing the section 106 funds.  Councillors questioned this policy but concluded that this could be considered at the time of the follow-up audit. 

 

Records management follow-up audit 2009/10

 

Turning to the follow-up audit on records management, the committee queried recommendation 12 regarding the length of time to retain employee records.  The strategic director agreed to check whether the policy on the retention of documents set clear guidelines.  Councillors were also concerned at a lack of appropriate response from some managers and asked for a further follow-up report on the recommendations not agreed by service managers, and on any outstanding actions. 

 

RESOLVED

 

To note the report. 


 

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