Decision details

Andy Dalecki, Head of Internal Audit presented an update on the Internal Audit Service's work and outcomes for 2024/25, for the period up to 7 January 2025.

It was highlighted that, although there were a higher number of audits receiving limited assurance in this report, there were no concerning patterns.

In response to concern that new housing developments and school planning issues affected access to primary and secondary places across Lancashire, members were informed that, when section 106 contributions were requested from a developer, the council received the money directly. More information about resolving disputes in relation to section 106 contributions would be provided after the meeting.

In relation to the audit of anti-money laundering controls, more information about the process to receive section 278 and section 38 contributions from developers would be provided after the meeting.

Regarding the high-risk outstanding management actions from audits completed in 2021/22, alternative implementation dates were being agreed with the services. More information would be provided in the next report to the committee.

Resolved: That the Internal Audit Progress Report be noted.