Agenda item

The Committee considered a report by the Chief Internal Auditor of an Internal Audit Annual Report and Opinion for 2021-2022. The overall assurance option for 2021-2022 was of Satisfactory Assurance. This reflected the significance of issues highlighted in internal audit reviews and the actions taken by management following audit recommendations.

The Chief Internal Auditor presented the report and explained in detail key areas and points within the Internal Audit Annual Report.

Arising from consideration of the report and discussion, the Chief Internal Auditor, the Executive Director of Adults, Communities and Wellbeing, the Assistant Director of Housing and Communities, the Housing Solutions Manager, the Executive Director of Place and Economy, the Assistant Director of Growth and Regeneration and the Assistant Director of Assets and Environment, responded to questions from the Committee and the following principal comments were made:

(i)            The Committee expressed some concerns around the Audit for Landlord Health and Safety. The Chief Internal Auditor stated that some of the backlogs were due to the Covid 19 Pandemic and not having full access to all properties. She also advised that a new electronic system had been implemented and an action plan was in place to rectify overdue matters;

(ii)          Questions were raised as to why the missed fire risk assessments, backlog in electrical safety inspections and backlog in remedial actions from Fire Risk Assessments and Legionella Risk Assessments did not result in Limited Assurance. The Chief Internal Auditor responded that the follow up work had already been scheduled, and the gas safety inspections were operating and on balance this gave satisfactory assurance, although consideration was given that this could have been Limited Assurance. The Chief Internal Auditor advised that actions arising from the audit would be due for follow up after the end of September;

(iii)         A member queried why the Committee do not receive full Audit reports, as some of the finer details would assist the Committee. The Chair responded that he would request that members separately receive all reports with Limited Assurance going forward;

(iv)         In relation to the Audit of homelessness and temporary accommodation, the Executive Director of Adults, Communities and Wellbeing, the Assistant Director of Housing and Communities and the Housing Solutions Manager were available to answer questions of clarification of the Committee. The Executive Director of Adults, Communities and Wellbeing informed the Committee that they had asked Internal Audit to look at matters they had concerns about, to double check their processes and to give them honest feedback. The findings were accepted and some matters cannot be resolved immediately but a level of assurance can be given;

(v)          The Committee asked questions of the Executive Director of Housing and Communities and the Housing Solutions Manager in relation to Personal Housing Plans (PHP), volumes of work and caseloads, workstreams and timescales, prioritisation, evidence of communication with the clients and staffing levels within the service. The Committee also heard a lot of work had been carried out prior to vesting day in relation to allocations and homelessness and team structures are now being put into place and Team Leaders are in post. The officers gave thorough and comprehensive responses to the questions posed by the Committee;

(vi)         In relation to the Audit of the Deprivation of Liberty Safeguards (DoLS) discussed at the Audit and Governance Committee on 5 May 2022, it was confirmed that the Audit revised date for implementation of recommendations for procedures were met;

(vii)        The Executive Director of Place and Economy and the Assistant Director of Assets and Environment were available to answer questions of clarification of the Committee, in relation to the Audit of the Asset Management (compliance regimes). The officers gave full explanations and background to matters referred to in the Audit report including inherited buildings, compliance and record keeping which will be addressed through an action plan. It was reported that there were a number of good competent staff in that service area and potential to move to a Corporate Landlord Model, which would improve levels of compliance and consistency was being considered, but a decision has not yet been taken;

(viii)       The Executive Director of Place and Economy and the Assistant Director of Growth and Regeneration provided an update to the Committee on s106 monitoring. Two members of staff were now in post. It was explained that the overdue action related to financial records in relation to coding, partly due to inheriting 5 systems with different ways of recording. The work involved had not been as easy as anticipated but once implemented, will then move into the Council’s ERP Gold system. The Executive Director of Place and Economy informed the Committee that a decision had also been taken to disaggregate the service relating to s106s, currently hosted by North Northamptonshire Council, by the end of September 2022. An Audit had been requested by West Northamptonshire Council, therefore this may impact on the time-line of outstanding issues. The Committee raised questions in relation to any risk of loss associated with this passage of time, land developer queries and committed s106 obligations. The Assistant Director of Growth and Regeneration responded giving full and comprehensive answers to the questions posed;

(ix)         The Chief Internal Auditor gave her opinion of a Satisfactory Assurance over the adequacy and effectiveness of the Council’s control environment for 2021-2022. The Chief Internal Auditor was thanked for her well written Audit Report Opinion and was highly commended for what she and the Audit Team had achieved in a challenging period.

RESOLVED:-

(i)           The Audit and Governance Committee noted the Annual Internal Audit Report and Opinion for 2021-2022.

(During the above debate, Councillor Mark Pengelly left the meeting at 4:00 pm and therefore did not take part in the voting).