Report Summaries and Recommendation Tracker - East Lindsey ...

EAST LINDSEY DISTRICT COUNCIL REPORT
COMMITTEE:
AUDIT COMMITTEE
DATE: 13 JANUARY 2010
SUBJECT:
PORTFOLIO HOLDER
Ward(s) affected:
REPORT SUMMARIES AND RECOMMENDATION
TRACKER
N/A
N/A
Brief description of report content and the decision being asked for:
Summary:
This report considers Internal Audit reports issued since the last meeting
(Appendix A) and the Tracker Report of progress on the implementation of
recommendations (Appendix B)
Since the last meeting two reports have been issued - Housing Benefits and
Swimming Pools both of which provided Substantial Assurance. The High and
Medium priority recommendations are scheduled for the information of
Members.
Four reports are featured on the Recommendation Tracker schedule, two of
which are awaiting follow-up so for the information of Members, responses and
extracts from management action plans are included.
This Report refers to a key element of the Council’s
Governance Framework and therefore represents an
important contribution to the evidence trail in support of the
Annual Governance Statement 2009/10
Recommendations:
That Audit Committee receives the report and reviews the implementation of
Audit recommendations by management.
REASON: Ongoing review of Audit work and outcomes together with
overseeing the implementation of recommendations is one of the key roles of
Audit Committee.

This report has been prepared by:
Peter Hickson - Tel: 01507 601111 – ext 245
e-mail: peter.hickson@e-lindsey.gov.uk
This report was prepared after consultation with:
Responsible Officers named
This report is number in a series of N/A
This report has been signed off by:
N/A
The following policies form a context to this report:
Code of Corporate Governance
This report is/is not a key decision included in the Forward Plan.
LIST OF BACKGROUND PAPERS AS REQUIRED BY LAW
(papers relied on to write the report but which are not published and do not
contain exempt information)
1. Internal Audit reports
OTHER HELPFUL PAPERS
(papers which the report author considers might be helpful – this might include
published material)
1. Internal Audit Plan
2. Internal Audit Charter
3. Annual Governance Statement
Local Government (Access to Information Act) 1985
Is the report Exempt – No
Please contact the person who has written this report or Sue Gauntlett
Tel. No. 01507 601111 ext 201

e-mail: sue.gauntlett@e-lindsey.gov.uk, if you want more information
about this report or the background papers.
1.0. INTRODUCTION
1.1. One of the core functions of the Audit Committee is to review summary
Internal Audit Reports and seek assurance that any necessary action
has been taken.
1.2. To enable Members to ensure necessary action has been taken
following each review, a Recommendation Tracker Report is
maintained, showing implementation status for each report
recommendation. This enables Audit Committee to call officers to
account where necessary.
1.3. The Report Summary and Recommendation Tracker refers to a key
element of the Council’s Governance Framework and therefore
represents an important contribution to the evidence trail in support of
the Annual Governance Statement 2009/10
2.0. BACKGROUND
2.1. At discussion of each draft report with senior management, timescales
are agreed for implementation of recommendations, fixed according to
the priority rating attached to each one. The summarised versions only
show High and Medium priority recommendations, as these are the
most significant and needful of prompt action. To avoid overload it has
been agreed with Members that the summaries will refer only to the
number of Low priority recommendations where there are any, with the
proviso that details will be made available to Members on request
2.2. Once implementation is verified by Internal Audit and reported in the
Tracker it is deleted from future reports. Where recommendations have
not been implemented as agreed or follow-up has not yet been
performed, an explanatory note appears under ’management
response’. Members have in the past called Business Managers before
them to explain why recommendations have not been implemented.
3.0. SUBJECT INFORMATION AND ISSUES/FACTS AND FIGURES
3.1 The Car Park Audit shows one recommendation partially implemented
as because a review of the Council’s public toilet provision is currently
underway and as such the replacement of the change machines is not a
priority.
3.2 The recommendations for the Embassy Theatre have all been
implemented.

3.2 The remaining two reports featured all await follow-up, which was due
in December and where possible a verbal update will be given at the
meeting. Mindful of Members’ comments previously about lack of detail
in such cases the templates show the agreed dates of implementation
and any interim comments received from management.
4.0. SUPPLEMENTARY FACTS
4.1. N/A
5.0. COUNCILLOR COMMENTS – If no comments are received from
one or more of the Ward Members consulted state which
Councillor(s) did not respond
5.1. N/A
6.0. DISCUSSION / CONSIDERATION – ISSUES / CONCLUSION –
including reasons for recommendation(s)
6.1 It is the role of Audit Committee to review the outcome of Audit reviews
and to oversee the prompt implementation of Audit recommendations.
7.0. OTHER OPTIONS FOR CONSIDERATION (drawn from previous
sections)
7.1. Audit Committee could decide to recommend additional measures to
management on the basis of any review
8.0. PERFORMANCE MONITORING
Subject Deadline Responsible Officer
8.1. Summaries & Tracker 13 January 2010 Peter Hickson
9.0. RISK ASSESSMENT
9.1. The outstanding recommendations address High and Medium Priority/
Risk issues and it is essential that they be implemented without delay
to restore internal control to proper levels.
10.0. FINANCIAL CONSIDERATIONS/IMPLICATIONS
10.1. N/A
11.0. LEGAL CONSIDERATIONS/IMPLICATIONS
11.1. N/A

12.0. INCLUDE IF APPROPRIATE AND ONLY BRIEF EXPLANATION OF
ISSUE
12.1. Environmental issues – N/A
12.2. Human Resources - N/A
12.3. Section 17 – N/A
12.4. FOI/Human Rights/Data Protection – N/A
12.5. Equality and Diversity – N/A
13.0. HOW DO THE ACTIONS/RECOMMENDATIONS CONTAINED IN
THIS REPORT DELIVER OUR COMMUNITY AND CORPORATE
STRATEGIES?
13.1. The Annual Governance Statement supports the delivery of Ambition
Two for the Council – To be green, open & ethical and in particular Aim
3 – promote good practice on equality and governance.