Agenda item

To receive a report providing the Committee with an update on delivery of the 2024/25 Internal Audit Plan.

The Chair highlighted that Appendix B was exempt and that should Members wish to comment on/discuss the contents of the exempt Appendix, the Committee would need to decide whether it should resolve to exclude the public while discussion takes place.

Rachel Ashley-Caunt, Chief Internal Auditor introduced the report, the purpose of which was to provide the Committee with an update on delivery of the 2024/25 Internal Audit Plan.

During discussion the following points were noted:

·       In response to a Member question concerning the Levelling Up Fund (LUF) and the £2m originally set aside for the college theatre project that had subsequently been removed from the LUF Programme, the Chief Internal Auditor explained that the Council would need to follow certain processes in order to reallocate the funding (i.e. correct approval obtained).  The Director for Corporate Services added Rutland County Council were the accountable body in relation to the LUF Partnership.  Any significant variations to the Council’s Programme would need to be reported to them and possibly the Government.

·       The Council had requested approval from Government on the reallocation of the funding and were awaiting its formal response.

·       Concerning housing allocations/homelessness applications, a Member noted that 60% of the 15 sampled did not have the appropriate documentation and there was an absence of routine supervisory checking to ensure quality and validation of correct processes for homelessness applications.  He questioned the moderate assurance opinion issued, suggesting that a limited assurance opinion may be more appropriate.

·       In response to the above point, the Chief Internal Auditor reassured Members that in issuing its opinion, Internal Audit had considered the Council’s strategies and policies and were satisfied with these comprehensive documents.  The concern was that the guidance was not being consistently evidenced in practice during sample testing.  Action had been taken to improve in this area of the Service.

·       In response to a Member observation on Appendices 1 (Progressing the Annual Internal Audit Plan) and 2 (Implementation of Audit Recommendations) the Chief Internal Auditor advised that although there were 20 overdue audit actions, these would not all be the same overdue actions as at the last meeting of this Committee on 26 November 2024.  A Member of the Internal Audit Team attended the Council’s Senior Leadership Team meeting regularly to review these actions and there was access to the full report of all open actions to enable managers to review the actions with officers.  When reported at July’s Committee meeting, there were 32 overdue actions (5 high priority, reduced to 3), so there had been a significant reduction.

·       The Director for Corporate Services added that overdue audit actions were monitored and prioritised by Senior Leadership Team.  The aim was for officers to work towards realistic and sustainable deadlines.

·       In response to a Member request for detailed figures for kitchen and bathrooms inspections, the Chief Internal Auditor confirmed she would provide the information outside of this meeting and advised that a copy of the full audit report was available upon request.

·       Another Member noted Internal Audit’s finding (on the housing allocations and homelessness applications audit) that there was an absence of routine supervisory checking to ensure quality and validation of correct processes for homelessness applications.  She questioned how this was being remedied.  The Director for Housing and Communities confirmed that the safeguards had been reviewed to ensure there was staff resilience, knowledge and ability within the Team and to ensure operating procedures and guidance was in place.

·       In response to a Member question on how the Council was mitigating the risk of homelessness, the Director for Housing and Communities advised that there had been an increase in homelessness demand, resulting in an impact on Council resources and the type of accommodation used to house those in need (bed and breakfast, housing stock etc).  It was important to be transparent and evidence good governance and decision making, make best use of the Council’s housing stock, look creatively at all options and provide the right support to applicants.

·       To help manage tenant vulnerabilities (i.e. relating to substance misuse, domestic violence etc) when allocating properties, the Council used local letting plans, it considered applicants wider support needs, offered tenancy sustainment courses, mentoring, addressing antisocial behaviour etc.

·       In response to a Member request for information on the Council’s process in dealing with the threat of homelessness from private sector landlords, the Director for Housing and Communities advised that in accordance with the Homelessness Reduction Act and the Code of Guardian, the Council would:

i.                 Try to prevent homelessness by negotiating with landlords, ascertaining causes for notices of eviction being served (i.e. rent arears, antisocial behaviour etc.)

ii.                If prevention was unsuccessful, the Council would act under its duty to relieve homelessness.

iii.              If the above was unsuccessful, the Council would take action under its full statutory homelessness duty, involving plans showing the Council’s commitments to support, steps applicants would take etc.  The Homelessness Reduction Act and the Code of Guardian was complex in its requirements.

·       In response to a Member question on the Council’s engagement with private sector landlords, the Director for Housing and Communities confirmed that the Council was committed to strengthening its relationship with private sector landlords and to exploring creative options to tackle homelessness.  It was working to analyse the reasons for the increased demand and what strategies may be needed to help resolve issues.

·       The Chief Internal Auditor highlighted that a follow up review of housing allocation homelessness applications could be prioritised on the Audit Plan Development (which was the next item on the agenda) if Members wished.

RESOLVED that the Committee NOTED the progress made by Internal Audit in delivery of the Internal Audit Plan for 2024/25 and the outcomes of the finalised audit reviews.