Agenda item

Committee considered a detailed report, presented by the Head of Internal Audit Consortium, in relation to a summary of progress on the Internal Audit Plan 2024/25.

Appendix 1 to the report provided a summary of reports issued in July and August 2024 and showed for each report the level of assurance given and the number of recommendations made / agreed where a full response had been received.  The definitions of the assurance levels used could be seen in the table in the report and the assurance levels had also been linked to definitions of risk within the Risk Management Strategy.

During the July and August 2024 period, four reports had been issued - three with substantial assurance and one with limited assurance.   No issues relating to fraud were identified.

At the time of writing the report a response had not been received in relation to the Disabled Facilities Grants audit, however, a response had since been received and both recommendations accepted and implemented.

It had previously been agreed that Committee would receive full copies of any limited assurance reports, and the report in respect of decent homes was attached at Appendix 2.  This piece of work had not been in the audit plan but had been requested by the Council’s Senior Leadership Team following a query from the Social Housing Regulator inspection.

The scope of the audit was to review and assess the accuracy of data submitted to the Government as part of its Local Authority Housing (LAH) return in respect of the ‘Number of non-decent homes owned by the Local Authority as at 31^st March’ for financial periods 2019/20 to 2023/24 inclusive.  The Head of Internal Audit Consortium noted it was good to see that managers saw Audit as a critical friend to identify issues and find remedies, and as a result of this audit one significant action was a full Council housing stock condition survey, which would help provide up to date information and feed into performance indicators.

The Strategic Director of Services thanked Internal Audit for undertaking the unplanned audit work and added that the stock condition survey was in progress.  Data from this survey would inform a more reliable and managed system for managing housing data which would be better for tenants.  He also noted that a positive outcome had been received from the recent Social Housing Regulator inspection, were a level 2 rating had been given.  When all data was collated from the stock condition survey, work towards a level 3 rating would be started.  The Assistant Director Housing Management and Enforcement echoed these comments and also added her thanks.

In response to queries from Councillor Tite relating to F & G EPC ratings on properties identified in the report, the Assistant Director Housing Management and Enforcement explained that all these properties had now been inspected, work completed or work was in the process of being completed.  The stock condition surveyors were carrying out up to date EPCs on all housing stock and when ready, the data would generate future programmes for how the Council prioritised getting the ratings closer to a level C.  The Assistant Director Housing Management and Enforcement added that a rolling programme of stock condition surveying would be carried out to guarantee that every single property had been inspected at least once every five years.  It was hoped that a report regarding the full results of the stock condition survey would be presented to Members early next year.

The Head of Internal Audit referred to Appendix 3 which provided details of progress on the 2024/25 Plan to date.  It was noted that as the BDC full time Auditor had been promoted to the position of Senior Auditor at CBC there would be a time lag between a new Auditor starting and being trained which would have an impact on completion of the plan.

Moved by Councillor Catherine Tite and seconded by Councillor Cathy Jeffery

RESOLVED that the report be noted.