Issue - meetings

Consider a report by Chief Officer Audit & Risk on the status of the implementation by Management of audit recommendations made and agreed in Internal Audit reports during 2019/20 and previous years. (Copy attached).

With reference to paragraph 5 of the Minute of 27 November 2019, there had been circulated copies of a report by the Chief Officer Audit & Risk providing an update to Members of the Audit and Scrutiny Committee on the status of the implementation by Management of audit recommendations made and agreed in Internal Audit reports during 2019/20 and previous years.  A table within the report highlighted the current status of Internal Audit recommendations from current and previous years and further details on those recommendations not yet fully implemented were shown in Appendix 1 to the report.  A further update on progress with the implementation of Internal Audit recommendations would be included within the Internal Audit Annual Assurance Report 2019/20 for Scottish Borders Council which was scheduled for presentation to the Audit and Scrutiny Committee in May 2020.  Members received answers to their questions about particular recommendations which were overdue, as detailed in the Appendix to the report. A general comment was also made about the notes against each recommendation in terms of the value of information provided to the Committee.  The Chief Financial Officer confirmed that there was a corporately agreed process in place for the implementation of Internal Audit recommendations and that this was expected to be followed by managers. It was agreed that there should also be an escalation process in place with respect to critical audit recommendations that were not followed up within the agreed timescale.

            DECISION

            AGREED:-

(a)       to acknowledge the progress made by Management in implementing Internal Audit recommendations to improve internal controls and governance, and mitigate risks;

(b)       that the Committee was not particularly satisfied with the progress;

(c)       to request that the Corporate Management Team determine an escalation process to address those Internal Audit recommendations not completed within the agreed timescale; and

(d)       to note that Internal Audit would continue to monitor for completion of the outstanding recommendations and would provide update reports to the Audit & Scrutiny Committee.