The Head of Internal Audit presented the Annual Report, noting they had received 75% substantial assurance for the year. An update would be brought to a future committee on any outstanding actions. The report also included an update on the work of the Fraud Partnership.

In response to member questions, the Head of Internal Audit responded that the financial systems were audited over a rolling year due to resource capacity.

The Assistant Head of Resources advised the committee in response to questions on payment cards which had been an area of limited assurance that the previous system was being changed and an audit would be performed before the migration and then again after migration.

Referring to the limited assurance report on tree maintenance, the Assistant Director of Public Space, Contract and Commissioning advised the Committee that work was ongoing on a tree strategy.

The report was noted.