4. 2024 08 29 IA and CF Action Plans Q1 Update
North Ayrshire Council · 29 August 2024
Back to Audit and Scrutiny Committee — 29 August 2024 and its agenda
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1 NORTH AYRSHIRE COUNCIL 29 August 2024 Audit and Scrutiny Committee Title: Internal Audit and Corporate Fraud Action Plans: Quarter 1 update Purpose: To advise the Audit and Scrutiny Committee on the progress made by Council Services in implementing the agreed actions from Internal Audit and Corporate Fraud reports as at 30 June 2024. Recommendation: That the Committee (a) notes the current position with the implementation of Internal Audit and Corporate Fraud actions; and (b) challenges those Services that have not implemented actions within the previously agreed timescales. 1. Executive Summary 1.1 The CIPFA document 'Audit Committee Principles in Local Authorities in Scotland' highlights that Audit Committees should monitor and review the progress made in implementing audit recommendations. 1.2 Service managers are responsible for ensuring that agreed actions arising from Internal Audit and Corporate Fraud reviews are implemented. This provides assurance that identified control weaknesses have been addressed and are being managed effectively. 1.3 All actions are monitored on the Pentana system and service managers are responsible for updating Pentana as they progress each action. This enables Internal Audit to monitor progress on a 'real-time' basis and address any delays in implementation. 1.4 This report details the position as at 30 June 2024. 2. Background 2.1 The last report to the Audit and Scrutiny Committee on 30 May 2024 highlighted that there were six actions outstanding at 31 March 2024: one that had not been started or was only partially implemented, and five where the due date had not yet passed. 2.2 In addition to these six carried forward actions, there have been 17 new actions agreed, giving a total of 23 action points for review.
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2 2.3 Services have completed 15 actions since the last report. All Council Services are required to retain evidence of work carried out in completing their actions and Internal Audit carries out 'spot-checks' on a sample of completed actions on an ongoing basis. 2.4 Of the remaining 8 actions, none were partially complete at 30 June 2024 and all of the remaining 8 actions were not due for completion until after that date. 3. Proposals 3.1 It is proposed that the Committee notes the current position with the implementation of Internal Audit and Corporate Fraud actions. 4. Implications/Socio-economic Duty Financial 4.1 None. Human Resources 4.2 None. Legal 4.3 None. Equality/Socio-economic 4.4 None. Climate Change and Carbon 4.5 None. Key Priorities 4.6 The effective implementation of agreed Internal Audit and Corporate Fraud actions helps to support the efficient delivery of the strategic priorities within Our Council Plan 2023-2028. Community Wealth Building 4.7 None. 5. Consultation 5.1 Council Services are consulted during the completion of each Internal Audit and Corporate Fraud review and have also provided updates on progress made in implementing action points.
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3 Mark Boyd Head of Service (Finance) For further information please contact Anne-Marie Fenton, Team Manager (Internal Audit), on 01294 324564. Background Papers None.