NORTH YORKSHIRE COUNCIL
AUDIT COMMITTEE
29 SEPTEMBER 2025
Internal Audit and Counter Fraud Progress Report
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1.0 PURPOSE OF THE REPORT
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2.0 BACKGROUND
2.1 The work of internal audit in local government is governed by the Global Internal Audit Standards in the UK Public Sector. This regime, which came into effect on 1 April 2025, comprises the Institute of Internal Auditors’ Global Internal Audit Standards (including Topical Requirements), and the Application Note: Global Internal Audit Standards in the UK Public Sector.
2.2 In accordance with these standards, periodic reports on internal audit work are presented to the Audit Committee. These reports will highlight any emerging significant risks and/or control issues.
3.0 PROGRESS
Internal Audit
3.1 The 2025/26 internal audit work programme was approved by this Committee at its meeting on 17 March 2025.
3.2 Annex 1 to this report provides an update on the progress made in the period to 12 September 2025, to complete the work programme. This annex includes a summary of completed audits and work in progress.
3.3 Twelve audits have been finalised since our last report to the Committee, and four audits are at the draft report stage. Twelve audits are in progress with a number of these nearing the final stages of fieldwork at the time of writing this report. A further eleven audits are at the planning stage.
3.4 One of the completed audits relates to the Scarborough Waterpark which was issued last month. This report asked members to consider whether there were any lessons to be learnt from the Scarborough Waterpark review, particularly in respect of North Yorkshire Council’s current regeneration projects.
Counter Fraud
3.5 The counter fraud progress report is included at Annex 2. It details Veritau’s work to raise awareness of fraud risks and provides information on the levels of fraud reported and cases investigated to date.
3.6 Counter fraud work has helped the Council to achieve £144.8k in savings. The team has completed 8 investigations. In addition to delivering savings, our investigations have resulted in 5 warnings being issued to individuals and an application for a school place being rejected. There are 82 ongoing investigations. Our proactive work has included raising awareness of the Council’s whistleblowing policy and provided targeted fraud training and messaging for services.
Information Governance
3.7 Veritau’s Information Governance Team (IGT) continues to handle a significant number of information requests received in accordance with the Freedom of Information Act 2000 (FOI) and Data Protection Act 2018 (DPA). The number of FOI requests received in the 5 months to 31 August 2025 is 915 compared with 823 received during the corresponding period in 2024/25 (a 11.2% increase). The number of requests received in 2025/26 and answered within 20 working days is currently 83% (2024/25 – 81%). The IGT also coordinates the Council’s subject access requests (SARs) and has received 224 such requests between 1 April 2025 and 31 August 2025 compared to 192 requests received during the corresponding period in 2024/25 (a 16.7% increase).
3.8 Veritau acts as the Council’s Data Protection Officer and provides advice and support to the Council on all aspect of data protection. The IGT also reviews compliance with the legislation and liaises with the regulator, the Information Commissioner’s Office (ICO). Other work includes reviewing data protection impact assessments, preparing data sharing agreements, recording data security incidents and investigating serious data security incidents. Further details about the work of the IGT will be included in the annual information governance report.
4.0 IMPLICATIONS
4.1 This report is for information only. There are no local member, financial, human resources, legal, equalities or climate change implications.
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5.0 RECOMMENDATIONS
5.1 Members are asked to note the progress made in delivering the 2024/25 Internal Audit programme of work and the other assurance related services provided by Veritau.
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MAX THOMAS
Head of Internal Audit
Report prepared by Stuart Cutts and Daniel Clubb, and presented by Max Thomas, Head of Internal Audit
Veritau - Assurance Services for the Public Sector
County Hall
Northallerton
12 September 2025