Agenda item

Report of Internal Audit Manager

The Committee considered the report of the Internal Audit Manager regarding a summary of the activities of Internal Audit for the first quarter of the financial year 2013/14.

Audit work carried out to date against the audit plan for 2013/14 was set out in appendix A. The comments noted from the appendix included the number of days taken to carry out the annual audit for BDO, which related to the last financial year but was carried out in this year. The decision made by the Senior Head of Community, in discussion with Eastbourne Homes Ltd was also taken not to carry out a review of Void Management after an initial request and inclusion in the annual audit plan.

A list of all audit reports issued in final from the 1^st April to 30^th June 2013 and the level of assurance attained were detailed in the report. Those audit report that were given an assurance level of “Performing Inadequately” were Theatre Reconciliations (Annual 2012/13) and Information Governance – Records Management.

The Committee was advised that the Head of Tourism was aware of the issues around Theatre Reconciliations, caused by a member of staff on long term sick leave and the taking on of the Catering Function. These issues would be tackled by the restructuring of Catering and consideration of other mitigating actions.

The Internal Audit Manager continued that work had already begun on addressing the issues relating to Information Governance - Records Management and Civica were being approached to help build the successful delivery of the required records management outcomes into the next phase(s) of the Future Mode project.

A list of all reports issued in final during the year, which were given an assurance level below “Performing Excellently” was set out in Appendix B, with any issues highlighted.

A brief explanation for a number of outstanding high and medium priority recommendations from audits, reasons why they had not been implemented along with the month when the next follow up date was due were set out in appendix C. The Committee noted that the recommendations listed were outstanding at the time of the last follow up review. It was reported that no reviews had a high risk priority for this quarter.

The Committee considered the list of frauds over £10k which was reported to the authority’s external auditors on a quarterly basis. The Committee noted that no frauds had been reported in the first quarter of the year.

The General Manager, Eastbourne Theatres addressed the Committee on the topic of Theatres Reconciliations, which had been given a performing inadequately assurance level.

He advised that all the issues noted that had been raised during this quarter had now been addressed and steps had been taken to ensure that a drop in performance would not occur again. The Committee were then given an overview of these steps which included the introduction of monthly reconciliations.

The Committee was advised that the staff member that had been on long term sick leave had now returned and that the next performance quarter should see an improvement in performance.

The Committee queried what would happen should a similar situation arise again with a staff member being absent for a sustained period of time. The General Manager, Eastbourne Theatres responded that Theatres Reconciliation had now been identified as a high priority following an assessment of all Theatres work and would be addressed much earlier than it had previously. To ensure work would be covered to the required level, written guidance had been produced to assist employees covering that work and employees were being developed to cross work and cover each other. This would allow for flexibility should illness occur amongst employees.

The Senior Head of Tourism and Leisure also addressed the Committee and advised that additional member of staff had been employed to assist with catering.

Following a question from the Committee, the General Manager, Eastbourne Theatres explained that the financial process had been streamlined and the majority was now done electronically.

The Committee then asked about the issues noted for Information Governance – Records Management, notably the policies and guidance being in draft form. The Monitoring Officer advised the policy was close to be finalised and would be taken to a future Corporate Management Team.

RESOLVED: That the report be noted.