To:      Governance and Audit Committee

            23^rd March 2022

Interim Internal Audit Update

Head of Audit and Risk Management

1          Purpose of Report

1.1       This report presents the update on progress on the annual Internal Audit Plan.

2          Recommendation

2.1       To note the update on progress on the Internal Audit Plan for 2021/22.

3          Reasons for Recommendation(S)

3.1       To ensure the Council complies with statutory requirements for internal audit.

3.2       To note the proposed the name change for our second highest level of assurance opinion from “Adequate” to “Satisfactory” to take effect for audits commenced from 1^st April 2022.

4          Alternative Options Considered

4.1       There are no alternatives.

5          Supporting Information

5.1       Delivery of the Council’s internal audit services in 2021/22 is being delivered as follows:

· TIAA Ltd who will undertake IT audit;

· Farsight Consulting who will audit schools,

· Wokingham Council’s Business Assurance team delivering internal audit services under a S113 agreement;

· Temporary senior auditors; and

· two permanent in-house senior auditors who joined us in the summer of 2021, one of whom subsequently left the Council in January 2022.

6          Consultation and Other Considerations

Legal Advice

6.1       There are no specific legal implications arising from the recommendations in this Report.

Financial Advice

6.2       The work of internal audit is key to providing assurance about the effectiveness of the Council’s internal control environment.

Other Consultation Responses

6.3       Report discussed at CMT on 9^th March.

Equalities Impact Assessment

6.4       Not applicable.

Strategic Risk Management Issues

6.5       A robust internal audit service is essential for ensuring proper processes are in place for effective control.

Climate Change Implications

6.6       Not applicable.

Health & Wellbeing Considerations

6.7       Not applicable.

Background Papers

Internal Audit Plan 2021/22

Internal Audit Charter

Contact for further information

Sally Hendrick, Head of Audit and Risk Management - 01344 352092

Sally Hendrick

Head of Audit and Risk Management

Sally.hendrick@bracknell-forest.gov.uk

01344 352092

1.1       The Council is required under the Accounts and Audit (Amendment) (England) Regulations to “maintain an adequate and effective system of internal audit of its accounting records and of its systems of internal control in accordance with the proper practices in relation to internal control.” This report summarises the activities of Internal Audit for the period April 2021 to February 2022 drawing together progress on the Annual Internal Audit Plan, risk management and other activities carried out by Internal Audit.

2.1       The basic approach adopted by Internal Audit falls broadly into four types of audit:

· System reviews provide assurance that the system of control in all activities undertaken by the Council is appropriate and adequately protects the Council’s interests. 

· Regularity (financial) checking helps ensure that the accounts maintained by the Council accurately reflect the business transacted during the year.  It also contributes directly towards the external auditor’s audit of the annual accounts. 

· Computer/IT audits, carried out by specialist audit staff, provide assurance that an adequate level of control exists over the provision and use of computing facilities

· Certification as required by relevant Government departments that grant monies have been spent in accordance with grant terms and conditions.

2.2       Recommendations are made after individual audits, leading to an overall assurance opinion for the system or establishment under review and building into an overall annual assurance opinion on the Council’s operations called the Head of Internal Audit Annual Opinion.  The different categories of recommendation and assurance opinions are set out in the following tables.

2.3       Since 1^st April 2019 we have been categorising our audit opinions according to our assessment of the controls in place and the level of compliance with these controls as follows::

Good - There is a sound system of internal control designed to achieve the objectives of the system/process and manage the risks to the achievement of objectives and this is being complied with. Recommendations will only be of low priority.

Adequate - there is basically a sound system of control but there are some areas of minor weakness and/or some areas of non- compliance which put the system/process objectives at risk. Recommendations will only be low or moderate in priority.

Partial - there are areas of weakness and/or non- compliance with control which put the system/process objectives at risk and undermine the system’s overall integrity.  Recommendations may include major recommendations but could only include critical priority recommendations if mitigated by significant strengths elsewhere.

Inadequate - controls are weak across a number areas of the control environment and/or not complied with putting the system/process objectives at significant risk. Recommendations will include major and/or critical recommendations

None - There is no control framework in place and management is inadequate leaving the system open to risk of significant error or fraud.

2.4       We categorise our recommendations according to their level of priority as set out below:

Critical - Critical and urgent in that failure to address the risk could lead to factors such as significant financial loss, significant fraud, serious safeguarding breach, critical loss of service, critical information loss, failure of major projects, intense political or media scrutiny. Remedial action must be taken immediately.

Major - failure to address issues identified by the audit could have significant impact such as high financial loss, safeguarding breach, significant disruption to services, major information loss, significant reputational damage or adverse scrutiny by external agencies. Remedial action to be taken urgently.

Moderate - failure to address issues identified by the audit could lead to moderate risk factors materialising such as medium financial loss, fraud, short term disruption to non-core activities, scrutiny by internal committees, limited reputational damage from unfavourable media coverage. Prompt specific remedial should be taken.

Low - failure to address issues identified by the audit could lead to low level risks materialising such as minor errors in system operations or processes, minor delays without impact on service or small financial loss. Remedial action is required.

3.1       The Annual Internal Audit Plan for 2021/22 was considered and approved by the Governance and Audit Committee on 24th March 2021. The delivery of the individual audits during 2021/22 is being undertaken by

· TIAA Ltd who will undertake IT audit;

· Farsight Consulting who will audit schools,

· Wokingham Council’s Business Assurance team delivering internal audit services under a S113 agreement;

· Temporary senior auditors; and

· two permanent in-house senior auditors who joined us in the summer of 2021 one of whom has since left.

3.2       There has been some delay in progressing the 21/22 Audit Plan as a backlog of 20/21 audits deferred to late qtr 4 or early qtr 1 of 21/22 at management request had first to be cleared, schools scheduled to be audited were not prepared to have audits undertaken until the autumn. Good progress has now been made on school audits. The two new senior auditors were not able to join us until July and August and one has now left for health reasons. Two temporary senior auditors are now in place.

3.3       Between April 2021 to February 2022, 7 grant audits and 22 reports/memos were finalised, 8 reports/memos were issued in draft awaiting management responses and 11 audits were work in progress. A number of audits have been deferred and these are listed with the referral reason given in Appendix 2.

3.4       Details on the status and outcome of all audits are attached at Appendix 1. A summary of the outcome of finalised and audits with reports issued in draft are set out below.

2021/22 ASSURANCE LEVELS	NUMBER OF AUDITS TO DATE	2020/21 ASSURANCE LEVELS	NUMBER OF AUDITS
Good	2	Good	4
Adequate	13	Adequate	15
Partial	8	Partial	10
Inadequate	3	Inadequate	0
No assurance	0	No assurance	0
Total for Audits with an Opinion	26	Total for Audits with an Opinion	29
Memos and reports with Major Recommendation and no Opinion	4	Memos and reports with Major Recommendation and no Opinion	4
Other Follow Up Memos/ Reports with no Opinion	3	Other Follow Up Memos/ Reports with no Opinion	3
Total Audits	33	Total Audits	36
Grant Certifications/Submissions	7	Grant Certifications	7
Overall Total	40	Overall Total	43

Identified High Priority Control Issues

3.5       Audits which have identified high priority recommendations will generally be revisited in 2022/23, to ensure successful implementation of agreed recommendations.  The audits where major and critical recommendations have been raised are set out below:

AUDITS WHERE HIGH PRIORITY ISSUES HAVE BEEN IDENTIFIED SINCE THE LAST UPDATE IN THE INTERNAL AUDIT INTERIM REPORT IN JANUARY 2022
· tree services	We raised two major recommendations relating to the completion and monitoring of the tree inspection programme and the completion of due diligence checks on contractors / consultants.	ASSURANCE OPINION: PARTIAL
· Supervision- advisory review covering ADULT SOCIAL CARE and Mental Health	This was an advisory review requested by the management team. Two major observations were raised supervision monitoring records and monitoring of actions identified from supervision meetings.	NO OPINION BUT 2 MAJOR RECOMMENDATIONS

SCHOOL AUDITS FOR GOVERNING BODIES WHERE HIGH PRIORITY ISSUES HAVE BEEN IDENTIFIED SINCE THE LAST UPDATE IN THE INTERNAL AUDIT INTERIM REPORT IN JANUARY 2022
· SCHOOL D	We raised two critical recommendations as a consequence of the audit.  The first critical recommendation related to the completion of DBS checks for governors.  A further critical recommendation was raised relating to the audit of the School Fund. No audit of the Fund had been completed since 2018/19 and the records were incomplete. This was holding up the preparation of accounts and audit for 2020/21. We also raised six major recommendations.  These major recommendations related to there being no Register of Certifying Officers for Capital and Revenue Expenditure in place at the School and weaknesses in budget monitoring, pre-employment checks and the bank reconciliation process.  The final major recommendation raised is common to all school audits and did not impact on the opinion in relation to medium term budget setting arrangements forecasting a deficit position.	ASSURANCE OPINION: INADEQUATE
· SCHOOL B	We raised two major recommendations. The first related to the absence of detail in the format of the audit of the school’s private funds and the audit arrangements for the private funds being inadequate for the high number of transactions going through and the high balances on the funds. We also raised one major recommendation in relation to medium term budget setting arrangements. This is common to all school audits and did not impact on the opinion in relation to medium term budget setting arrangements forecasting a deficit position.	ASSURANCE OPINION: PARTIAL
· SCHOOL E	We raised six major recommendations, three of which related to budget related risks.  We noted that regular budget monitoring reports had not been produced in the absence of a bursar, the School was not completing a monthly reconciliation between FMS and Agresso and a major recommendation was also raised in relation to medium term budget forecasts predicting a deficit which is common to all schools and did not impact on the opinion. Major recommendations have also been raised in relation to non-pay expenditure (raising and authorisation of orders, obtaining goods received notes, authorisation of invoices, BFC Finance and Legal review of lease agreements), the School collecting the large values of income for wraparound care and the nursery in cash or in cheques and the audit of the private fund for 2019-20 where the accounts had been prepared but the audit had not been carried out.	ASSURANCE OPINION: PARTIAL

In addition, some major recommendations have been raised at a number of audits such as climate change which though considered significant for management did not prevent us from concluding that controls were adequate.  A major recommendation was also raised at all school audits undertaken to date in respect to medium term budget forecasts predicting deficits over the next 3 years. Whilst this has not resulted in itself in a partial or inadequate opinion this is something governing bodies should continue to monitor.

Update of Previous Audits with High Priority Recommendations

3.6       Since April 2021, we have followed up one audit from 2020/21 where significant weaknesses had been identified (reactive maintenance). The Head of Audit and Risk Management can report that issues previously identified have been addressed. A number of other follow up audits are currently in progress. See  Appendix 2.

External Quality Assessment and Quality Assurance and Improvement Programme

3.7       Under mandatory Public Sector Internal Audit Standards our internal audit service has to be externally assessed every 5 years. This is now due and is being undertaken by CIPFA in April 2022.

3.8       As shown below, to date 9 out of 10 completed client questionnaires received for 2021/22 have shown the auditees to be satisfied with the service.  In 77% of cases internal audit delivered the first draft report within 15 days of the exit meeting.

	Client Questionnaires		Draft Report /Memo Produced within 15 Days of Exit meeting
	Received	Satisfactory
1^st April 2021to 28^th February 2022	10	90%	68%
2020/21	9	89%	60%

4.1       Progress to improve the control environment is monitored quarterly based on the outcome of the audits undertaken and in particular identifying whether agreed management actions for areas previously found to have significant control weaknesses have been implemented as this has been a key factor in the Head of Audit and Risk Management’s annual opinion on the control environment for the last 3 years. A number of key follow up audits are currently ongoing.

5.1       The Strategic Risk Register has already been reviewed four times by the Strategic Risk Management Group (SRMG) and twice by the Corporate Management Team. Directorate risk registers continue to be updated quarterly.

APPENDIX 1

2020/21 INTERNAL AUDIT PLAN OUTCOMES NOT PREVIOUSLY REPORTED

*Key indicator- Draft report issued within 15 days of exit meeting

“D”- deferred at management request from 20/21 to 21/22

AUDIT	Start Date	Date of Draft Report	*Key Indicator Met	Assurance Level				Recommendation Priority				Status
				Good	Adequate	Partial	Inadequate	Critical	Major	Moderate	Low
Security camera controls	2/3/21	20/8/21	P			P				3	2	Finalised
Parenting Assessments	11/1/21	9/6/21	P				P			3	3	Finalised
Foster Panels Compliance	May 2021	26/6/21	P		P					4	2	Finalised
Continuing Health Care	17/3/21	2/7/21	P		P					4	1	Finalised

2021/22 INTERNAL AUDIT PLAN

1.GOVERNANCE

AUDIT	Start Date	Date of Draft Report	Key Indicator Met*	Assurance Level					Recommendation Priority				Status
				Good	Adequate	Partial		inadequate	Critical	Major	Moderate	Low
Data indicators													Deferred to Qtr 1 of 22/23
Project management of O&S reviews and subsequent action plan implementation													Deferred to 22/23
Business Continuity													“D” Audit deferred to qtr 2 of 22/23 as Business continuity project delayed due to COVID
Complaints Process	August 21	14/9/21	P			P				4	5		Finalised
Corporate Governance infrastructure –People only													Deferred to 22/23
E+ card- general control, IT controls and information governance arrangements with contractors	14/9/21	3/12/21	X			P				2	6	3	Revised draft report issued
Grant Reviews and Certifications Bus Service Operator	21/9/21	21/9/21	P	N/A – Grant certification									Certified
Troubled Families	24/6/21	30/6/21	P	N/A – Memo to support PBR grant submission									Finalised
Troubled Families	27/9/21	30/9/21	P	N/A – Memo to support PBR grant submission							1		Finalised
Troubled Families- March 2022 submission	2/3/22												Work in progress
Green Homes Grants compliance audit	26/7/21	31/8/21	P				P			8			Finalised
COVID Restart grants	August 21		P	N/A- no opinion. Observations raised rather than recommendations						3	2	1	Finalised
COVID Additional Restrictions grants	August 21	01/12/21	P	N/A- no opinion. Observations raised rather than recommendations						3	2	2	Finalised
Pot Hole Fund	6/9/21	21/9/21	P	N/A – Grant certification									Certified
Local transport capital block funding (integrated transport and highways maintenance)	6/9/21	21/9/21	P	N/A – Grant certification									Certified
Emergency Active Travel Fund	13/9/21	21/9/21	P	N/A – Grant certification									Certified
Active Travel Fund Tranche 2	13/9/21	21/9/21	P	N/A – Grant certification									Certified

2. COUNCIL WIDE

AUDIT	Start Date	Date of Draft Report	Key Indicator Met*	Assurance Level				Recommendation Priority				Status
				Good	Adequate	Partial	Inadequate	Critical	Major	Moderate	Low
Amazon  account												Asked to defer to 22/23 after the new Head of Procurement comes into post
Climate Change	July 2021	5/8/21	P		P				1	2		Finalised
Debt management	14/2/22											Work in progress

3. CORE FINANCIAL SYSTEMS

AUDIT	Start Date	Date of Draft Report	Key Indicator Met*	Assurance Level				Recommendation Priority				Status
				Good	Adequate	Partial	Inadequate	Critical	Major	Moderate	Low
Reconciliations												Work in progress
Staff establishment costs (Joint HR and Finance audit budgeted under OD, Transformation and HR)	1/12/21											Work in progress
Banking -advisory audit												Deferred to 22/23
Council Tax and Business Rates	1/12/21											Work in progress
Creditors	14/1/22											Work in progress
Housing Benefit and Council Tax Reduction												Deferred to qtr 1 of 22/23 at service request

4. IT AUDIT

IT AUDIT	Start Date	Date of Draft Report	Key Indicator Me*	Assurance Level								Status
				Good	Adequate	Partial	Inadequate	Critical	Major	Moderate	Low
Transport routing	August 2021	27/10/21	X		P					2	2	Draft issued
Emergency Duty Service System	March 22											Work in progress
Forestcare IT systems including telephony	March 22											Work in progress
Heath and Social Care ICT Care Systems Integration (Dependent upon Digital Strategy)	1/9/21											Work in progress
CORE waste management system												Cancelled
Agresso advisory review and support for upgrade and movement to the Cloud												Cancelled as not required by service area
Agresso (Follow up- major recommendations raised in 2019/20 and 2020/21)	1/12/21											Work in progress
Cyber Security – Incident Management and Resilience												Deferredd
Cyber liability (Follow up- partial assurance 2020/21)	February 22											Work in progress
DSPT NEW AUDIT	March 22											Work in progress

5. PLACE, PLANNING, AND REGENERATION

AUDIT	Start Date	Date of Draft Report	Key Indicator met	Assurance Level				Recommendation priority				Status
				Good	Adequate	Partial	Inadequate	Critical	Major	Moderate	Low
SANGs	May 2021	16/7/21	P	N/A – Advisory memo							1	“D” Finalised
S106 – Use of the monies in compliance with development in the relevant geographic area		11/8/21	P	P							6	“D” Finalised
Tree service	1/9/21	1/2/22	X			P			2	4	1	Draft issued
Street lighting follow up (partial assurance opinion 2019/20)												Deferred to Qtr  2 of 22/23 at service request
Development Control	23/8/21	6/12/21	P		P					9	1	Draft issued
Building Control and land charges	29/9/21	29/11/21	P		P					6	1	Finalised
Public Health												Deferred to Qtr 1 of 22/23

T

6. CHIEF EXECUTIVE’S OFFICEcosts advisory review

AUDIT	Start Date	Date of Draft Report	Key Indicator met*	Assurance Level				Recommendation Priority				Status
				Good	Adequate	Partial	Inadequate	Critical	Major	Moderate	Low
Transformation support costs advisory review w												Deferred to Qtr 1 of 22/23

7. DELIVERY

AUDIT	Start Date	Date of Draft Report	Key Indicator met*	Assurance level				Recommendation Priority				Status
				Good	Adequate	Partial	Inadequate	Critical	Major	Moderate	Low
Public Protection Partnership (Follow up- partial assurance 2020/21)	February 2021											Work in progress
Reactive Maintenance (Follow up- partial assurance 2020/21)	August 2021	27/8/21	P	N/A- Follow up memo. All recommendations addressed								Finalised
Commercial property (Follow up- partial assurance 2020/21)												Deferred to Qtr 1 of 22/23 as completion of actions expected June 22
Cemetery and Crematorium	12/7/21	15/9/21	X		P					10	1	“D” Finalised
Everyone Active Covid support	June 21	30/6/21	P	P								Finalised

8. PEOPLE

AUDIT	Start Date	Date of Draft Report	Key Indicator Met*	Assurance levels				Recommendation Priority				Status
				Good	Adequate	Partial	Inadequate	Critical	Major	Moderate	Low
Transport in CTPLD- advisory review												“D” Unable to progress planning due to staff sickness therefore defer to 22/23
Financial assessments	November 21	7/2/21	X		P					7		Finalised
Preparation for new Liberty Safeguard regulations – advisory piece												Audit cancelled as new national guidance has still not been issued
Deputyships and appointees	28/2/22											Work in progress
Commissioning due diligence checks												Cancelled
Children’s placements												Deferred to 22/23 to free up resource to audit SEND
Supervision- advisory review covering ASC and Mental Health	October 21	21/1/22	P	N/A memo issued on advisory with no opinion					2	7	1	Draft issued
SEND targeted areas- NEW ADDITIONAL AUDIT	December 21											Work in progress
Breakthough (Follow up- partial assurance 2020/21)	14/2/22											Work in progress
Group supervision and Motivational interviews												Audit cancelled at request of service area
Equality, diversity and fair access to children’s social service												Cancelled
Permanency planning	August 2021	21/9/21	P	N/A memo issued on advisory with no opinion					2	1		Final memo issued
Post leaving Care												Deferred to 22/23
Larchwood	26/7/21	27/10/21	X			P			3	4	1	Draft report issued
Glenfield- mental health supported living	August 2021	8/10/21	P		P					3		“D” Final report issued
Youth Offending service												Cancelled by service area
Forestcare	November 21											Work in progress
Disabled Facilities Grants-												Deferred to Qtr 1 of 22/23
Homelessness procurement advisory piece	12/10/21	4/2/22	P	N/A memo issued on advisory with no opinion						1	3	Finalised
Housing Management follow up												Cancelled
COVID Test and trace grants												Defer to 22/23 after grant programme has closed
Open Learning Centre												Deferred to 22/23 at service area request
Nursery provider support payments												Deferred to late qtr 4 at service area request

9. SCHOOLS

AUDIT	Start Date	Date of Draft Report	Key Indicator Met	Good	Adequate	Partial	Inadequate	Critical	Major	Moderate	Low	Status
School census												Work in progress
Services to schools- Can Do	12/8/21	7/12/21	X			P			3	9		Draft report issued
SCHOOL I (follow up -Ltd 2017/18 and 2018/19)												“D” Now deferred to qtr 1 of 22/23
SCHOOL H	14/10/21	24/12/21	P									D” Draft report issued for discussion
SCHOOL G (follow up -Ltd 2018/19)												“D” Qtr 4 audit
SCHOOL F (reaudit-Ltd 2018/19)	1/11/21	13/1/22	X		P				1	6	2	“D”  Draft issued
SCHOOL L (follow up partial 19/20) Cancelled as becoming an academy												“D” cancelled
SCHOOL J follow up												“D” Qtr 4 audit
school k (follow up partial 19/20)												D” Qtr 4 audit
SCHOOL A	7/6/21	29/7/21	X		P				1	4		“D” Final issued
SCHOOL B	22/11/21	17/12/21	P			P			2	5	2	“D” Final issued
School c	11/10/21	22/12/21	x		P				1	3	1	“D” Final issued
SCHOOL D	4/10/21	20/12/21	X				P	2	6	7	2	“ D” Draft report issued for discussion”
SCHOOL E	18/10/21		X			P			6	3	2	Draft report issued for discussion

APPENDIX 2

2021/22 AUDITS DEFERRED TO 2022/23

AUDIT	DIRECTORATE	REASON
Data indicators	Council wide	Internal Audit resource pressures
Project management of O&S reviews and subsequent action plan implementation	Council wide	Deferred at management request to allow a full cycle of reviews on which to base the audit
Business continuity	Delivery	Deferred at management request until after test exercise
Corporate Governance infrastructure –People only	People	Deferred at management request whilst work is ongoing on this
Amazon  account	Resources	Deferred at management request until the new Head of Procurement is in post
Banking -advisory audit	Resources	Internal Audit resource pressures
Housing Benefit and Council Tax Reduction	People	Internal Audit resource pressures
Cyber Security – Incident Management and Resilience	Delivery	Deferred at management request until after test exercise
Street lighting follow up (partial assurance opinion 2019/20	Place, Planning and Regeneration	Deferred at management request until completion of the LED replacement project
Public Health	Place, Planning and Regeneration	Deferred so that audit can be carried out after funding allocation for brought forward balances has been approved
Transformation support costs advisory review	Chief Executive’s Office	Internal Audit resource pressures
Commercial property (Follow up- partial assurance 2020/21)	Delivery	Deferred to 22/23 as key recommendations has an implementation date of June 2022
Transport in CTPLD- advisory review	People	Deferred as management instructions awaited on the scope of the audit
Children’s placements	People	Deferred so that audit resources can be re-directed to new higher priority audit work on SEND
Post leaving Care	People
Disabled Facilities Grants	People	Internal Audit resource pressures
COVID Test and trace grants	People	Deferred so that audit can take place at the end of the grant programme
Open Learning Centre	People	Deferred at management request as key service staff are on long term absence
Fox Hill School	School	Internal Audit resource pressures

APPENDIX 3

2020/21 AUDITS IDENTIFYING SIGNIFICANT ISSUES
AUDIT	RATING	CURRENT AUDIT STATUS
· Debt Management	PARTIAL	Currently being re-audited.
· Management of Essential Car User Allowances and Mileage	PARTIAL	To be re-audited in Qtr 1 of 22/23
· Public Protection Partnership	PARTIAL	Currently being re-audited.
· Management of Commercial Properties	PARTIAL	To be followed up in Qtr 2 of 22/23 when new IT system in place
· Reactive Maintenance	PARTIAL	Followed up and all significant issues raised have been addressed
· Cyber	PARTIAL	Currently being re-audited.
· Agresso IT System Follow Up	FOLLOW UP HENCE NO OPINION BUT MAJOR RECOMMENDATIONS RAISED	Currently being re-audited.
· Creditors	PARTIAL	Currently being re-audited.
· Business Rates · Council Tax and council tax	BOTH PARTIAL	Currently being re-audited.
· Domiciliary Care Follow up	FOLLOW UP HENCE NO OPINION BUT MAJOR RECOMMENDATION STILL OUTSTANDING	To be re-audited in Qtr 3 of 22/23 when new contracts have bedded in.
· Breakthrough	PARTIAL	To be followed up in Qtr 4 Currently being re-audited.

OTHER AUDITS AREAS WHERE SIGNIFICANT ISSUES IDENTIFIED PRE  20/21 WERE STILL OUTSSTANING AT 31/3/21	CURRENT AUDIT STATUS
· Forestcare (Follow Up Memo. 2019/20 Also limited in 2017/18)	Currently being re-audited.
· Adult Social Care Pathway (Qtr 4 2017/18 Audit)	To be followed up in Qtr 1 of 22/23
· Loans for Housing Rents and Deposits	Currently being  followed up as part of the debt management audit in Qtr 4 of 21/22
· Public Health	To be re-audited in Qtr 1 of 22/23
· Disabled Facilities Grants	To be re-audited in Qtr 1 of 22/23
· ICT Continuity Management	To be re-audited as part of business continuity in Qtr 2 of 22/23