Issue - meetings

Report from the Section 151 Officer attached

Appendix A

Appendix B

Appendix C

The Head of Fraud, Audit, Insurance and Risk presented a report setting out the Audit Teams’ progress against the annual plan. The report covers 1^st March to 30^th June 2025.

It was explained that the team have been focussing on completing reviews brought forward from 2024/25 and have also started work on the 2025/26 plan.

• Twelve reviews were ongoing
• Three reports were at the draft stage
• Four reviews had been allocated to auditors, so they could commence background work for the review.
• Nine first follow ups and four second follow up exercises have also been completed.
• Six reviews had been finalised from 2024/25 plan and,

Of the six reviews finalised, three reviews had limited assurance and three had moderate assurance.

Report subjects are listed at paragraph 2.2.1 of the report and were available for discussion in part B of the meeting.

The Governance & Assurance Board has met four times to discuss outstanding recommendations since the last progress report.

The June 2025 meeting received updates of 17 recommendations, 6 fundamental and 11 significant, which are still either partially implemented / not implemented.

Whilst there are a number of recommendations outstanding, the direction of travel of implemented recommendations is positive, and the number of total outstanding recommendations reported to the group has fallen from 27 to 17 since the last Audit Committee.

The team have continued to provide advice when requested and have actively been involved in undertaking investigations.

Since the 2025/26 plan was approved, one amendment is required, and that is to remove the review for Greater Manchester - Supporting Families following advice that an annual review is not required this financial year.

There is no requirement for the review since the funding has been effectively mainstreamed and integrated into Family Help Budgets – meaning the funding comes directly to the Council and not passported through the combined authority.   We are not going to be penalised if our targets for successful families are not met.

Internal Audit were not aware of this when the plan was created for 2025/26 when the provision for the review was made.

Those present were invited to ask questions and the following points were raised:

·         Councillor Moss referred to the schools reports and the 23 recommendations associated with those reports and asked if there was a requirement for the recommendations to be reported to the assurance Board who would attend.

The Monitoring Officer advised that the relevant head teacher would be invited.

It was agreed:

1.    That the contents of the report and the work undertaken by the Internal Audit team be noted

2.    That the changes to the 2025/2026 Audit Plan as set out in the report be approved.