Agenda item
Head of Audit Annual Report for 2014/15
To consider the annual internal audit opinion in accordance with the Public Sector Internal Audit Standards.
Minutes:
The Head of Audit and Risk Management introduced the report which summarised the audit work undertaken in the period 2014-15. Of the 101 audits undertaken in period, 94 had been finalised and the audit assurance returned showed the indicative confidence on the service achieving its target outcomes. The report also:
· set out to the National Audit Charter.
· contained two elements; a summary of the annual audit including the audit opinion and quarterly audits yet to be reported
Responding to Members’ questions on the annual audit summary, the Head of Audit and Risk Management advised that Audit Committee was able to influence the audit plan as it was charged with oversight of internal control and risk management of audits to monitor the quality and compliance of the council's internal procedures
Quarterly Audits
Contract Cleaning
The Head of Audit and Risk Management introduced to the item informing the Committee that the audit related to contract cleaning supplied to schools, and to youth and children's centres. A limited assurance had been tricked turned because of the following weaknesses: failing to record SLAs and contractual agreements, arrangements for payments to contracted staff, failing to bill some prior services received and failure to keep some records up to date.
The Service Head Resources ESCW attended to respond to questions from the committee and informed members that:
· clients of the service were internal
· there had been some lack of focus on internal processes
· the non-compliances identified had been remedied prior to the end of the audit
· good practices administered by Catering Services had been successfully replicated and adopted by the Cleaning Services teams.
Direct Payments
The Head of Audit and Risk Management introduced the audit which concerned payments to support residents in need of additional care. These payments were paid directly by the Council to qualifying. A limited assurance was returned as the following areas required improvement; some user agreements remained unsigned, systems not updated as regularly as necessary and failure to recover money unspent.
Dorne Kanarek Interim Service Head, Commissioning and Health informed the Committee that:
- since the audit all non-compliances have been remedied
- recipients of direct payments were not all able to manage their money and in these cases support had been given
- further, where it was found that recipients had not been able to engage with this method of support, direct payments have subsequently been removed.
Visit Procedures
The Head of Audit and Risk Management reported that a limited assurance had been returned as the audit had identified that failed visits had not been recorded in a consistent manner, and protocols had not been monitored consistently. These had had implications on the accuracy of safeguarding procedures.
Dorne Kanarek Interim Service Head, Commissioning and Health informed the Committee that:
- all non-compliances had been addressed
- the robust visiting policy used by Out of Hours Team had been adopted throughout
- secondary checks have been incorporated into the procedure
- to safeguard the quality of the service in future, processes would be continually checked and sugar failures arise, procedures would be reviewed.
- a limited assurance automatically triggered a follow-on audit and this further insured that matters highlighted during audit would be addressed.
Aids and Adaptions
The Head of Audit and Risk Management reported that a limited assurance had been returned, for this follow-on audit as it was identified that some recommendations arising from the initial audit of this service area had yet to be implemented.
Nick Spencely Head of Repairs Tower Hamlets Homes informed Members that since the follow-up audit:
· all aids and adaptions works had received a post-works inspection
· a performance framework was now in place and this was being fully documented.
· the service was collaborating with the Council's Legal Services section to ensure that all contracts will be implemented fully
All of these measures were now in place and Mr Spencely was confident that a substantial assurance would shortly be achieved.
Rechargeable Works
The Head of Audit and Risk Management reported that a limited assurance had been assigned because of issues around the recording of petty cash ‘unders and overs’ and calculation of administrative fees.
Simon Baxter, Acting Service Head, Public Realm, informed Members that eight of the nine recommendations arising from the audit had been implemented. Additionally the remaining recommendation, a section to separate agreement, would be in place before 9 September.
Annual Schools Report
The Head of Audit and Risk Management informed the Committee that a full report would be brought to a future meeting.
Audit Opinion
The Head of Audit and Risk Management reported that in 2014-15 the areas that had delivered limited assurances were; mainstream grants, Telecare, Panel Care Decisions, mobile phones, staff declarations of interests, parking, youth services, information governance and Tower Hamlets Homes. Each of these areas has received a six monthly follow-up audit to monitor the implementation of recommendations arising from their respective audits.
RESOLVED
That the following be noted:
- the content of the annual audit report,
- the summary of audits undertaken which have not been previously reported and
- the Head of Audit opinion.
Supporting documents: