Agenda item - Debtors - Update on Internal Audit Actions

Report of the Acting Chief Finance Officer

1)             That the Audit & Standards Committee note the report.

54.1      The Committee considered a report of the Acting Chief Finance Officer that provided an update on progress on the actions within the 2019/20 Internal Audit report on Debtors.

54.2      In reply to a question from Councillor Moonan, the Head of Finance & Procurement Operations clarified that the Adult Social Care service was the biggest area of debt concern and work was ongoing with that service to increase understanding and focus upon areas for improvement.

54.3      In response to question from Councillor Hamilton, the Banking & Income Operations Lead explained that the 96% target for debt recovery was too high and currently under review. The Acting Chief Finance Officer replied that there was a fixed Bad Debt provision process that made assumptions of accounted for the likelihood of debt recovery in the accounts as well as clear timescales and actions for the process of debt recovery.

54.4      In answer to questions from Councillor Hugh-Jones, the Banking & Income Operations Lead explained that payment options and payment plans had been offered to debtors before the pandemic and were sympathetic to individual circumstances. In relation to the audit actions, the pandemic had meant there had been some delay to a small number of actions, but progress had been made in most areas.

54.5      RESOLVED- That the Audit & Standards Committee note the report.