The report of the Head of Audit and Risk Management is enclosed.

The Committee received the report of the Head of Audit and Risk Management that described that the Internal Audit section delivered an annual programme of audit work designed to raise standards of governance, risk management and internal control across the Council.  This work culminated in the Annual Head of Internal Audit Opinion and an Annual Assurance Report.

This report provided an update of progress on the agreed audit plan and details of assurances from the Internal Audit Service for quarter three 2023/24.

The Head of Audit and Risk Management stated that further information on the substantial assurance for the Manchester Hospital Schools would be provided following the meeting at the request of the Committee.

The Head of Audit and Risk Management said that the 70 school to be audited by the end of July were schools selected as not having had much previous attention or engagement with audit. He confirmed that the same methodology would be applied to allow for comparators to be identified. The Deputy Chief Executive and City Treasurer said that a substantive report on the subject of assurances and schools would be submitted to the Committee at an appropriate time, adding that there was a significant amount of work in this area underway.

The Head of Audit and Risk Management commented that the policy regarding officers and hospitality was clear, adding that officers should engage with their line managers to seek permission before accepting any gift of hospitality. He said that it provided a sensible framework established on sound principles.

The Head of Audit and Risk Management commented that the challenges of recruitment were sector wise and not unique to Manchester and work was ongoing to address this.

The Head of Audit and Risk Management stated that the issues identified in the paper in relation to the audit of Direct Payments would be followed up.

The Head of Audit and Risk Management informed the Committee that Council staff were deployed to check contractors’ performance to ensure that the appropriate assurances were obtained, noting the comments made regarding waste and street cleansing and housing contractors. He clarified that the information provided in the report related to street cleaning and not waste. He clarified that the purpose of the audit was to check the data that the contractor was submitting. He said this model and approach had identified improvements that were required in performance data recording by housing contractors and repairs. With regard to fire risk assessments, he said that further details would be provided following the meeting. He said that the audit opinions and updates were considered by the Housing Improvement Board. He stated that those relating to schools were provided to the relevant Director and Executive Member, adding that the Executive Summaries are in the public domain. 

The Executive Member for Finance and Resources reassured the Committee that the officers in the Neighbourhood Teams did check that street cleansing work undertaken by Biffa was completed to provide an additional level of assurance.

The Chair, noting the discussion regarding officers and gifts and hospitality said that this should not dissuade officers from engaging and working with partners across the city. She further commented that different departments and services should use audit assurances as an opportunity to review and where appropriate refresh their systems to improve ways of working and she was pleased to see in the improvement plans that some departments had.

The Chair commented that it was important to articulate and promote the depth of work that was undertaken by the Internal Audit Team to provide an assurance that this work was being delivered and reported with clear actions identified where appropriate.

Decision

To note the report.