Internal Audit Annual Plan 2022-23
North Lanarkshire Council · 8 September 2022
Back to Audit and Scrutiny Panel — 8 September 2022 and its agenda
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North Lanarkshire Council Report Audit and Scrutiny Panel Does this report require to be approved? ☒ Yes ☐ No Ref KA/ASP/September22 Date 08/09/22 Internal Audit Annual Plan 2022-23 From: Ken Adamson, Head of Audit and Risk E-mail: adamsonk@northlan.gov.uk Telephone 07939 280602 Executive Summary The purpose of this report is to present the proposed Internal Audit Plan 2022-23 to members of the Audit and Scrutiny Panel for their consideration and approval. Although senior management is consulted in the development of the plan, the Head of Audit and Risk is solely responsible for determining the content of Internal Audit’s plans. The work proposed for 2022-23 has been discussed with, and endorsed by CMT, but responsibility for the approval of the plan lies solely with the Audit and Scrutiny Panel. The report sets out the background and context within which the internal audit planning process is undertaken and provides a high-level overview of how it is proposed Internal Audit resources will be allocated in 2022-23. The Plan follows a well-established planning methodology which is designed to ensure cyclical internal audit coverage of key corporate risks, key corporate priorities (as outlined in the approved annual Programme of Work), key governance arrangements and key financial systems. Members are asked to consider whether they are content that this represents an appropriate programme of work for Internal Audit to undertake in 2022-23 and/or whether there are any items in the draft Plan that they do not consider appropriate for inclusion and/or whether there are any additional items they would wish to suggest for possible inclusion. Recommendations The Panel is invited to: (1) note the approach adopted to produce the 2022-23 Internal Audit Annual Plan; (2) consider the detailed list of proposed Internal Audit assignments for the 2022-23 Plan (at Appendix 1); and (3) subject to any changes agreed by the Head of Audit and Risk arising from discussions with the Panel during consideration of the proposed assignments at (b) above, approve the proposed 2022-23 Internal Audit Annual Plan (at Appendix 1). The Plan for North Lanarkshire Priority All priorities Ambition statement All ambition statements
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1. Background 1.1 The Audit and Scrutiny Panel is required annually to consider and approve the Internal Audit Annual Plan for the coming financial year. 1.2 Responsibility for the production and execution of the audit plan and subsequent audit activities rests with the Council’s Head of Audit and Risk (who fulfills the role of the ‘Chief Audit Executive’ as defined by the Public Sector Internal Audit Standards). Although senior management is consulted in the development of the plan, the Head of Audit and Risk is solely responsible for determining the content of Internal Audit’s plans. 1.3 This report sets out the background and context within which the Internal Audit planning process is undertaken and provides a high-level overview of how Internal Audit resources will be allocated in 2022-23. 1.4 In line with best professional practice, the draft plan has been discussed with the Council’s Corporate Management Team before it is presented to the Panel for consideration and approval. The main objectives of the Council’s Internal Audit service are outlined in the Internal Audit Strategy 2022-23 to 2024-25 which is also being submitted for Panel approval as a separate agenda item. 1.5 Internal Audit activity is governed by policies, procedures, rules, and regulations established by the Council including the Council’s Financial Regulations and Internal Audit Charter which is approved by the Panel, the Council’s s95 officer and the Chief Executive. The Internal Audit service is expected to comply with the standards laid down by the Public Sector Internal Audit Standards (PSIAS). 1.6 The planned work of the Internal Audit service is outlined in the Internal Audit Annual Plan, which is submitted to, and approved by, the Panel annually. Any proposed programme of work must be appropriate and sufficient to support the preparation of an opinion by the Head of Audit and Risk on the overall soundness of the Council’s corporate governance, risk management and internal control systems. 2. Report 2.1 Internal Audit is an independent and objective assurance function whose work is designed to evaluate and improve the effectiveness of the Council’s risk management, control and governance processes. The service aims to provide a high quality and customer-focused internal audit service, which is responsive and flexible, consistent with best professional practice, aims to focus on areas that matter, to use resources efficiently and effectively and to be seen by stakeholders as adding value, providing valuable insights and making a vibrant and relevant positive contribution to the Council’s activities. The wider audit environment 2.2 The Council’s strategic-level plan (‘The Plan for North Lanarkshire’) and its associated ‘Programme of Work sets out the Council’s strategic-ambitions and those key activities designed to deliver against them. These ambitions and the associated programmes represent a bold and challenging approach to addressing the issues facing the Council and the people and communities of North Lanarkshire. The Council also continues to seek to achieve its ambitions against a backdrop of significant financial pressures. 2.3 At the same time the Council faces increasing demands for many key services and will also have to respond to ever-changing expectations about how services will be delivered. The Council also needs to respond to the impacts on it and its communities of a range of Scottish and UK Government policies. There also continue to be significant changes in governance structures and processes across the Council. Finally, ongoing events surrounding the COVID-19 pandemic and its short, medium and longer-term impacts, as well as posing an immediate challenge to which the Council is responding, also create considerable additional longer-term risks and uncertainties.
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2.4 Internal Audit has an unusual role within any organisation. Its forms part of the organisation but is operationally independent which provides a core basis for its work and its ongoing independence and objectivity is an important element in ensuring that it can effectively meet stakeholders’ needs and expectations. Providing commentary on the adequacy and effectiveness of risk management, internal controls and governance arrangements remains central to our purpose, but it is important that while providing an internal audit opinion, we also focus on helping secure wider improvements and assisting the Council in delivering against its corporate ambitions and in ensuring best value. Planning considerations 2.5 Internal Audit will meet this objective by operating in accordance with the Public Sector Internal Audit Standards (PSIAS) and the associated CIPFA Local Government Application Note (LGAN) which will enable the section to fulfil the roles and responsibilities given to it by the Council as laid out in the Internal Audit Charter. 2.6 Internal Audit will do this by undertaking a risk-based work programme focused on cyclical coverage of the Council’s core corporate governance processes, key corporate risks, significant programme of work activities and key financial systems. In doing so, elected members and senior management will be supported in undertaking their roles by Internal Audit providing assurance on the management of key strategic risks and priorities which could impact on the achievement of the Council’s objectives. 2.7 The Internal Audit Annual Plan for 2022-23 (at Appendix 1) has been prepared in accordance with well-established planning methodology which includes consideration of a wide range of factors including the relative scale, significance and complexity of systems, previous experience of the control environment, proposed or known changes in the environment within which the Council operates, the potential financial, operational and reputational consequences of any significant failures in relevant internal controls and the possible impact of any failures on the achievement of the Council’s objectives, priorities and ambitions. Consideration is also taken of the extent and quality of assurance available from other sources with reliance placed upon alternative sources of assurance where it is appropriate to do so (such as external regulators and selected high-quality relevant internal sources). Formal assurance mapping will be considered as part of our wider work examining the Council’s corporate governance arrangements. 2.8 The Council’s risk management arrangements continue to improve but are not yet sufficiently mature to enable me to fully align our audit planning entirely with management’s assessment of the risks facing the Council, although the extent of alignment continues to increase each year. Careful consideration has been given, however, in preparing the plan to the key corporate risks identified by senior management (see Appendix 2). We expect to align our planning more closely with the corporate risk management processes each year as these risk management arrangements become more mature. 2.9 Internal Audit will continue to work closely with the Council’s external auditors to ensure that all audit activities are properly coordinated to minimise any duplication of work and that the Council’s external auditors are able to place reliance on our work, where they wish to do so. 2.10 As part of planning considerations, I have considered the level of resources and the experience and skills available to Internal Audit. The section’s staffing complement for 2022-23 remains unchanged from the prior year and I remain satisfied that the resources available are adequate for the function to carry out its role effectively. This assessment is based on the level of available resources enabling adequate coverage of core corporate governance processes, key corporate risks, programme of work items and key financial systems over a rolling three-year period. 2.11 As I have previously outlined to the Panel, I continue to review the Section’s ability to deliver the range of ICT audit work necessary and will bring forward to the Panel detailed proposals if I consider additional specialist resources may be required to supplement the core team.
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2.12 I am also content that the Chief Executive and s95 officer have previously indicated that additional resource can be made available to Internal Audit in the event of any significant unexpected demands (such as for example, the need to undertake any major investigations). 2.13 If any concerns relating to resources arise during the year which might be seen as impacting on this assessment, these will be discussed initially with the Convener and, if necessary, highlighted at the next Panel meeting. 2.14 I can also confirm the continuing independence of the Internal Audit service and its ability to act in accordance with best professional practice free from undue interference by management and/or senior elected members. I have no concerns over the role and/or status of the function and I am satisfied that the Head of Audit and Risk post has sufficient status within the organisation, being a member of the Corporate Management Team and reporting as it does directly to the Chief Executive. 2.15 If any such matters arise during the year which might be seen as compromising Internal Audit’s independence or ability to discharge its role, these will be discussed with the Convener and if necessary, highlighted at the following Panel meeting. 2.16 The Panel are aware, I also have management responsibility for the Council’s risk management team. This creates a potential conflict of interest which could be seen as compromising my independence when Internal Audit is reviewing the Council’s risk management arrangements, but I have previously outlined to the Panel that I consider that this risk can be effectively managed and appropriate arrangements to ensure the Panel can have confidence in the independence and robustness of future Internal Audit reviews of the risk management function were set out in the Internal Audit Charter approved by the Panel in September 2021. Reporting the audit 2.17 Internal Audit will report regularly on the results of its work in line with the reporting protocol approved by the Panel in September 2021. Each individual Internal Audit report will be issued to the relevant Head of Service and copied to the Chief Executive and Deputy Chief Executive. Reports on the work of Internal Audit will also be presented regularly during the year to the Council’s Corporate Management Team. 2.18 The Internal Audit service will continue to report progress against the plan during 2022-23 to the Audit and Scrutiny Panel. In line with the Internal Audit reporting protocol agreed by the Panel in September 2021 full copies of all substantive audit reports will normally be made available to the Panel and progress reports will include the high-level reporting of all audit outputs included in the approved plan together with more detailed consideration of all significant matters arising from those reports that the Head of Audit and Risk considers necessary to bring to the attention of the Panel. 2.19 An annual report prepared by the Head of Audit and Risk on the adequacy and effectiveness of the Council’s internal controls will also be presented to the Panel and the Chief Executive. The opinion in relation to 2022-23 will be included in my Annual Report for that year which will be presented to the Panel in June 2023. 2.20 A revised performance management framework for Internal Audit (at Appendix 5) was approved by the Panel in March 2021. This sets out what information will be recorded and presented, to whom and with what frequency. As part of this framework, and in response to improvement actions agreed in response to our external review, this includes greater formality around seeking stakeholder feedback on Internal Audit performance from both senior management and elected members.
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Main areas of the 2022-23 Annual Plan 2.21 The proposed programme of Internal Audit activity is detailed at Appendix 1. There are several major categories of work within the Annual Plan. These include: • Work on core governance matters including the Council’s wider corporate governance, risk management and performance management arrangements. In 2022-23 this will include work associated with the Council’s strategic governance, strategic performance and strategic self-evaluation frameworks. • Work examining a sample of key strategic/corporate risks, key programmes of work and/or service risks as part of regular cyclical audit coverage. In 2022- 23, this will include work on the Council’s implementation of its future operating model, work reviewing the Council’s arrangements in respect of climate change, workforce planning and contract management and consideration of how key projects, such as the Digital NL programme, are being progressed and managed. We will also be undertaking work on the adequacy and effectiveness of quality assurance arrangements in key Service areas such as Education and Social Work. • Work examining the Council’s finances and key financial systems including, as part of regular cyclical audit coverage, work on financial systems such as, payroll, creditors, debtors, cash and income collection and the administration of housing benefit and council tax reduction. • A range of follow-up work to ensure that previously agreed management actions in respect of both internal and external audit recommendations are being implemented by management. In addition to detailed follow-up work on specific audit reviews, we will also provide quarterly updates in respect of management implementation of actions agreed in response to ‘Red’ and ‘Amber’ audit recommendations; and • Work examining the Council’s anti-fraud arrangements providing independent assurance annually on the Council’s fraud resilience, facilitating and co-ordinating the Council’s participation in the National Fraud Initiative and including an allowance for dealing with the need for Internal Audit to investigate frauds and irregularities which may arise during the year. 2.22 We will also continue to contribute to a wide range of corporate working groups and Project Boards and to provide internal audit services to the North Lanarkshire Health and Social Care Integrated Joint Board. 2.23 In line with good practice, the plan will be reviewed on a regular basis and may be adjusted where necessary in response to changes in the Council’s business, risks, operations, programmes, systems and controls. Any material changes and the rationale for such changes will be reported to the Panel. 3 Measures of success 3.1 Provision of independent assurance in accordance with Public Sector Internal Audit Standards. 3.2 Satisfactory assessment of the work of Internal Audit by the Council’s appointed auditors. 3.3 Positive assessment of the work of Internal Audit by key stakeholders including senior management and members of the Audit and Scrutiny Panel.
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4. Supporting Documents Appendix 1 Proposed Internal Audit Plan 2022-23 Appendix 2 Internal Audit coverage of current key corporate risks over the last 5 years Appendix 3 Internal Audit coverage of key financial systems over the last 5 years Appendix 4 Consideration of Programme of Work items for inclusion in the 2022-23 Plan Appendix 5 Internal Audit performance framework Ken Adamson Head of Audit and Risk
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5. Impacts 5.1 Public Sector Equality Duty and Fairer Scotland Duty Does the report contain information that has an impact as a result of the Public Sector Equality Duty and/or Fairer Scotland Duty? Yes ☐ No ☒ 5.2 Financial impact Does the report contain any financial impacts? Yes ☐ No ☒ 5.3 HR policy impact Does the report contain any HR policy or procedure impacts? Yes ☐ No ☒ 5.4 Legal impact Does the report contain any legal impacts (such as general legal matters, statutory considerations (including employment law considerations), or new legislation)? Yes ☐ No ☒ 5.5 Data protection impact Does the report / project / practice contain or involve the processing of personal data? Yes ☐ No ☒ 5.6 Technology / Digital impact Does the report contain information that has an impact on either technology, digital transformation, service redesign / business change processes, data management, or connectivity / broadband / Wi-Fi? Yes ☐ No ☒ 5.7 Environmental / Carbon impact Does the report / project / practice contain information that has an impact on any environmental or carbon matters? Yes ☐ No ☒ 5.8 Communications impact Does the report contain any information that has an impact on the council’s communications activities? Yes ☐ No ☒ 5.9 Risk impact Is there a risk impact? Yes ☒ No ☐ If yes, please provide a summary of the key risks and potential impacts, highlighting where the risk(s) are assessed and recorded (e.g. Corporate or Service or Project Risk Registers), and how they are managed? Internal Audit forms part of the control framework for the management of several corporate risks relating to corporate governance issues and these are documented in the relevant corporate risk ‘deep-dive’ document which are subject to periodic review by relevant management. Operational risks for the Service itself are documented in the Service’s risk register and are regularly reviewed by the Head of Audit and Risk and the service management team.
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Appendix 1 Proposed Internal Audit Plan 2022-2023 Topic Days Rationale and proposed scope Corporate governance Risk management 15 Core corporate governance process. Follow-up of work undertaken in 2021-22 to review the adequacy and effectiveness of the Council's risk management arrangements. Corporate governance 30 Core corporate governance process. Work will review the adequacy and effectiveness of the Council's corporate governance arrangements and compliance with the relevant Code/Framework As well as detailed consideration of the Council’s compliance with two of the principles within the CIPFA/SOLACE Corporate Governance framework, the review will also follow-up previous recommendation and consider the ongoing adequacy and effectiveness of the Council’s strategic governance and self-evaluation frameworks including how management gains assurance on compliance and performance. Performance management 20 Core corporate governance process. Follow-up of work undertaken in 2021-22 to review the adequacy and effectiveness of the Council's strategic performance framework. A particular focus will be on arrangements for monitoring and reporting on the Programme of Work and following-up implementation of previous agreed actions. Key strategic / corporate risks / programmes of work Digital NL and change programme 60 Key element in enabling the achievement of much of the Council’s ambitions and delivering future efficiencies. To review the Council's approach to, and progress in, delivering transformational change and key service review projects. In 2022-23, we will review the adequacy and effectiveness of the management arrangements designed to monitor and progress the programme in line with expectations and examine the management of individual projects including the Digital Infrastructure project/contract. Clyde Valley Waste Contract 10 Internal Audit work required annually to support preparation of an assurance statement on the Council’s governance arrangements for the contract required to be provided by Internal Audit to partner authorities. City Deal 20 Significant external funding scheme. Internal Audit work required annually to support preparation of assurance statement required to be provided by Internal Audit to Glasgow City Council Internal Audit in accordance with the Glasgow City Region City Deal Assurance Framework . Climate change 30 Key corporate risk. Work will focus on providing an assessment of the adequacy and effectiveness of the Council’s arrangements. This is expected to include reviewing how well the Council is developing/progressing realistic plans against relevant local and national commitments and statutory obligations. Cyber security 30 Work will focus on how the Council manages and mitigates key cyber risks.
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Appendix 1 Proposed Internal Audit Plan 2022-2023 (continued) Topic Days Rationale and proposed scope Key strategic / corporate risks / programmes of work (continued) Information governance 20 Work will focus on the adequacy and robustness of management’s self-assessment of corporate arrangements in respect of information governance (including how management receives assurance on performance/compliance) and how well the Council is progressing previous audit recommendations. Contract management 50 This work will focus on providing assurance on the adequacy and effectiveness of the Council’s contract management activities across a range of key Services and Programme of Work activities including the Council’s Housing Investment Programme. This will include an assessment of the extent of compliance with key corporate expectations and comparison with best practice. Workforce planning 30 Carried forward from 2021-22, work will focus on providing assurance on the adequacy and effectiveness of the Council’s approach to workforce planning including the extent to which plans appear comprehensive and planned actions are being satisfactorily progressed. Equalities 20 Work will focus on providing assurance that EIAs are being appropriately completed, where required, and that the Council is complying with relevant legal requirements in respect of equalities. Future operating model 30 Work will focus on providing assurance that the Council’s future operating model is being managed and implemented in an efficient and effective manner. This will include consideration of any impacts on asset rationalisation and the implementation of hybrid working arrangements. Service / operational Education – Management of supply teaching staff 50 Work will focus on providing assurance on the adequacy and effectiveness of arrangements put in place by the Service to ensure risks associated with the use of supply staff are being satisfactorily mitigated. Education quality assurance arrangements 40 Delayed/carried forward from 2021-22, work will focus on assessing the adequacy and effectiveness of quality assurance arrangements within schools including arrangements for performance/outcomes reporting. Social Work quality assurance arrangements 30 Work will focus on assessing the adequacy and effectiveness of quality assurance arrangements put in place by Social Work designed to ensure services (internal and third-party/external) are operating in accordance with expected standards and that any issues arising are identified and properly responded to. ASN 20 This work will seek to provide assurance on the adequacy and effectiveness of management arrangements in place to progress and implement actions designed in response to the earlier review of ASN provision.
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Appendix 1 Proposed Internal Audit Plan 2022-2023 (continued) Topic Days Rationale and proposed scope Service / operational (continued) Housing allocations 30 Work will focus on providing assurance on the management of housing allocations and the extent to which the system is operating in line with approved Council policies. As well as the management of the ‘waiting list’ and how applicants are offered housing, the work will also cover how the Service manages tenancy succession. Waste and Fleet follow-up 10 Work to provide the Audit and Scrutiny Panel (as requested) with an update on management actions to progress recommendations in a previous Internal Audit report in relation to staffing issues. Financial management and key financial systems Regularity work - financial systems - Payroll 40 Substantive testing on selected key controls associated with the authorisation, regularity and processing of payroll. Regularity work - financial systems - Creditors 40 Substantive testing on selected key controls associated with authorisation, regularity and processing of creditor payments. Regularity work – Housing Benefits 40 Focused on the adequacy and effectiveness of key controls associated with the processing and administration of housing benefit and council tax reduction claims. Income / cash collection 60 Focused on the adequacy and effectiveness of the Council’s management arrangements and key controls for income and cash collection activities Poverty-related grant workstreams 30 Substantive testing on selected key controls associated with the assessment, authorisation, regularity and processing of payments made in relation to grant workstreams to target assistance to individuals in relation to Covid recovery/Cost of Living crisis/Poverty. Debtors 30 Focused on the adequacy and effectiveness of key controls associated with debtors and debt management. Provision of IA services to third parties Integrated Health and Social care - North Lanarkshire JIB 40 Annual programme of work to be agreed with relevant senior management and NL JIB Performance, Finance and Audit Sub-Committee.
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Appendix 1 Proposed Internal Audit Plan 2022-2023 (continued) Topic Days Rationale and proposed scope Fraud and irregularity Review of the Council's Anti-Fraud arrangements 30 Work reviewing the current corporate anti-fraud policies and arrangements and implementing any identified actions necessary to ensure that the Council’s arrangements are more fully consistent with recognised good practice (this may include developing a Counter Fraud strategy and/or an annual Counter Fraud Action Plan which more clearly sets out planned actions for managing the risk of fraud and corruptions and any planned fraud prevention and/or pro-active detection work). National Fraud Initiative 40 Work co-ordinating and progressing the Council’s involvement with the NFI. Allowance for fraud and irregularity investigations 50 Demand-led allowance to enable investigations to be undertaken as required. Audit Committee and External Audit Liaison with external audit 5 To ensure the external audit process can proceed efficiently and effectively. Assisting external audit to undertake their role including co-ordinating management responses to assist with the finalisation of audit outputs. Facilitating the work of the Audit and Scrutiny Panel 30 To enable the Audit and Scrutiny Panel to fulfil its role. Preparation of agendas and reports and attendance at meetings. Follow-up of IA and EA recommendations 50 To enable the Audit and Scrutiny Panel to fulfil its role. To monitor and report on whether management has implemented actions agreed by senior management in response to audit reports. Follow-up: Audit Scotland/Accounts Commission national reports 10 To ensure national audit reports are given proper consideration by management and to enable the Audit and Scrutiny Panel to fulfil its role in considering such reports and the Council’s responses. Focusing on how the Council is responding to key issues highlighted in national audit outputs.
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Appendix 1 Proposed Internal Audit Plan 2022-2023 (continued) Topic Days Rationale and proposed scope Contribution to good governance Provision of ad hoc advice on systems development and control issues 30 To reflect the provision of input into systems development and ongoing ad hoc advice to management on specific control and risk issues Participation in a range of Corporate Working Groups and Project Boards 50 To ensure that Internal Audit contributes, as appropriate, to corporate arrangements for the oversight and/or development of any relevant control, risk and governance issues. Other PSIAS self-assessment and Quality Assurance Programme 10 To ensure that the service provided is consistent with expectations. Continuous improvement activity to progress recommendations arising from the PSIAS EQAR and internal self-assessment. To enable necessary work to ensure on-going PSIAS compliance can be substantiated. Community Councils 10 Facilitating the audit of community councils and liaising with external auditor on issues arising. Contingency 60 To deal with additional unplanned work Total 1200
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Appendix 2 Internal Audit coverage of current key corporate risks in the last five years Key Corporate Risk Include in 2022-23 2021-22 2020-21 2019-20 2018-19 Comments (including date any relevant assignments reported to the Audit & Governance/Scrutiny Panel) 1. Information security and information governance YES - √ - √ Audit work in relation to cyber security and management of cyber risks and management assurance arrangements in respect of Information Governance are planned in 2022-23. Previous reports: Information Governance and Security (February 2021) and Information Governance (May 2019) 2. Public protection NO - √ - - No specific audit work planned in 2022-23. Previous audit work has provided sufficient recent assurance on this key risk. Follow- up work will monitor implementation of agreed management actions. Previous reports: Public Protection (September 2021) 3. Managing strategic change YES - √ √ √ This remains a significant key risk and continues to merit high-level review of relevant management arrangements on an annual basis given the scale of Council’s ambitions and the challenging environment in which it is operating. Previous reports: Managing Strategic Change (June 2021), Managing Strategic Change (February 2020) and Managing Strategic Change (March 2019). 4. Health & Safety NO - √ - - No specific audit work planned in 2022-23. Recent audit work has provided sufficient recent coverage on this key risk. Follow-up work will monitor implementation of any agreed management actions. Previous reports: Health and Safety (May 2021) and Health and Safety (Management of Covid risks) (November 2020). 5. Business continuity planning NO √ - - √ No specific audit work planned in 2022-23. Recent audit work has provided sufficient recent coverage on this key risk. Previous reports: Business Continuity Planning (expected Summer 2022) and Business continuity planning (November 2018) 6. Financial sustainability NO - √ - √ No specific audit work planned in 2022-23. Recent audit work has provided sufficient recent assurance on this key risk. Follow-up work will monitor implementation of any agreed management actions. Separate and specific work proposed on individual financial systems is also shown below. Previous reports: Financial management (March 2021), Financial sustainability (November 2020) and Financial savings and financial sustainability (March 2019). See also work on key financial systems below.
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Appendix 2 Internal Audit coverage of current key corporate risks in the last five years (continued) Key Corporate Risk Include in 2022-23 2021-22 2020-21 2019-20 2018-19 Comments (including date any relevant assignments reported to the Audit & Governance/Scrutiny Panel) 7. Human Resources YES √ √ - - Work on workforce planning included in 2022-23 (carried forward from 2021-22). Recent audit work has provided sufficient recent assurance on some aspects of this key risk. Follow-up work will monitor implementation of any agreed management actions. Previous reports: Sickness absence (now expected Summer 2022) and Education Recruitment Investigation (March 2019). 8. Engagement and consultation NO - √ √ - No specific audit work planned in 2022-23. Previous audit work has provided sufficient assurance on some aspects of this key risk. Follow-up work will monitor implementation of any agreed management actions. Previous reports: Community engagement and empowerment (June 2020) and elements covered by work on Corporate Governance Principle B Openness and stakeholder engagement (February 2022 and March 2019). 9. Procurement risks YES √ √ - √ Work planned in 2022-23 will focus on contract management activities as previous audit work has provided sufficient assurance on tendering and contract award arrangements. Previous reports: Procurement (November 2021), Housing Investment Programme (June 2020) and Contract management (Jan 2018). Assurance also obtained via work on Creditors (see below) and through recent work on the Enterprise Contract (March 2021). 10. Enterprise Project YES √ √ √ - Although the nature of this project has been significantly revised, it remains a high-profile key risk which warrants coverage, the scope of which will be dependent on progress of the project. Previous reports: Enterprise Contract (May 2022), ESCP (March 2021) and ESCP (March 2020) 11. Climate change YES - - √ - Work will be focusing on reviewing how well the Council is progressing realistic plans against relevant local and national commitments and statutory obligations. Previous reports: Carbon management (May 2020)
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Appendix 2 Internal Audit coverage of current key corporate risks in the last five years (continued) Key Corporate Risk Include in 2022-23 2021-22 2020-21 2019-20 2018-19 Comments (including date any relevant assignments reported to the Audit & Governance/Scrutiny Panel) 12. Serious organised crime, fraud and corruption NO - √ √ √ No specific audit work is proposed but a high-level review will be kept on the issue, through attendance at the relevant corporate working group, and commentary included, as appropriate, in IA progress reports and the IA Annual Report. Previous reports: Review of anti-fraud arrangements (May 2020) and NFI 2020 and 2018 exercises. 13. Terrorism NO - - - - No specific audit work is proposed but a high-level watch will be kept on the issue, through attendance at the relevant corporate working group, and commentary included, as appropriate, in IA progress reports and the IA Annual Report. Previous reports: None 14. Governance, Leadership and Decision-Making NO - √ √ √ No specific audit work is proposed on this risk in 2021-22 but planned work on corporate governance is expected to also cover many aspects which relate to this issue. Routine follow-up work will monitor implementation of any previously agreed management actions. Previous reports: Corporate Governance (March 2021), Corporate Governance (March 2020) and Corporate Governance Principles A and B (February 2022 and March 2019). 15. ICT operational capability NO - - √ - No specific audit work planned in 2022-23 although work on Cyber Security will touch on this aspect of ICT arrangements. Previous audit work has provided sufficient assurance on some aspects of this key risk. ICT operational capabilities and governance arrangements will also be addressed via work on specific systems and by work on Digital NL. Previous reports: IT Network controls (September 2019) 16. Resilience planning NO √ √ - √ No specific audit work planned in 2022-23. Audit work in relation to corporate business continuity planning arrangements from 2021-22 was delayed and will now be completed in Summer 2022. Previous reports: Covid-19 response (February 2021). Some aspects also covered by work on corporate BCP arrangements (November 2018).
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Appendix 2 Internal Audit coverage of current key corporate risks in the last five years (continued) Key Corporate Risk Include in 2022-23 2021-22 2020-21 2019-20 2018-19 Comments (including date any relevant assignments reported to the Audit & Governance/Scrutiny Panel) 17. Digital and IT strategy YES √ √ - √ No specific audit work is proposed. Recent Internal Audit work in this area has focused on providing ongoing assurance in relation to the implementation and governance of the approved DigitalNL transformation programme and the ongoing digitalisation of Council services and this focus will continue in 2022-23. Previous reports: Digital NL (November 2021 and October 2020), Network controls (September 2019), Digital NL FBC (March 2019) and Digital NL governance arrangements (November 2018). 18. Tackling poverty NO √ - - - No specific audit work is proposed. Routine follow-up work will monitor implementation of any previously agreed management actions. Previous reports: Tackling Poverty (November 2021) 19. Implementation of Economic Regeneration Development Plan (ERDP) NO √ √ - - No specific audit work is proposed. Recent audit work has provided sufficient recent assurance on this key risk. Follow-up work will monitor implementation of any agreed management actions. Previous reports: ERDP (June 2021). 20. Asset management YES - √ - - Will be addressed in part by work on the implementation/progress of the Council’s future operating model. Follow-up work will also monitor implementation of any agreed management actions. This will pick-up and develop work undertaken in 2021. 21. Pandemic Illness: Covid-19 NO - √ - √ No specific audit work is proposed. Previous audit work has provided sufficient recent assurance on this risk. Routine follow- up work will monitor implementation of any agreed management actions. The management of wider impacts of the pandemic will be addressed through work on managing strategic change and corporate governance. Previous reports: Covid-19 response (February 2021). Some relevant aspects also covered by work on Business continuity planning (June 2022) and (November 2018).
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Appendix 2 Internal Audit coverage of current key corporate risks in the last five years (continued) Key Corporate Risk Include in 2022-23 2021-22 2020-21 2019-20 2018-19 Comments (including date any relevant assignments reported to the Audit & Governance/Scrutiny Panel) 22. Administration of elections NO - - - - Given the timing of planned elections in 2022-23, no specific audit work is proposed. Risk management colleagues are working closely with the Election Team to ensure the management of risks associated with the running elections is updated and regularly reviewed. Previous reports: None 23. Further developments: Integration of health and social care NO - - - - No specific audit work is proposed for 2022-23 pending further clarification of the detail and timing of the implementation of the National Care Service. Specific audit work undertaken on behalf of, and reported to, the IJB. A range of audits examining operational Social Work activities are undertaken as part of the Council plan. Recent reports: Public protection (June 2021), Self- Directed Support (November 2020) and Monitoring of external care providers (October 2018) 24. Supply chain risks (New) NO - - - - No specific audit work is proposed for 2022-23 but a watching brief will be kept as to how this risk develops and how well the Council is managing it. Recent reports: None, although aspects will have been addressed through work on creditors and planned work on contract management. 25. Educational attainment (New) YES - - - - Work is planned to look at how the Council is managing this issue given the impact of covid in widening inequalities. Recent reports: None, although aspects have been addressed through work on Pupil Equity Funding (PEF) and Scottish Attainment Challenge Funding (SAC) (various) and planned work on quality assurance arrangements.
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Appendix 3 Internal Audit coverage of key financial systems in the last five years Key Financial Systems Include in 2022-23 2021-22 2020-21 2019-20 2018-19 Comments (including date any relevant assignments reported to the Audit & Governance/Scrutiny Panel) 1. General ledger NO - √ - - Previous audit work has provided positive assurance. Routine follow-up work will monitor implementation of any agreed management actions. Previous report: General ledger (November 2020) 2. Payroll YES √ √ √ √ Recent audit work indicates that the control environment Is now generally robust, but complexity and value of transactions requires regular audit coverage. Previous reports: ESC selected controls (March 2022 and June 2021), Payroll – overtime (May 2020), Payroll – selected key controls (November 2019), Payroll – selected key controls (May 2019), Payroll regularity: VER (November 2018), Payroll follow-up (April 2018). 3. Creditors YES √ √ √ √ Recent audit work indicates that the control environment is generally robust, but complexity and value of transactions requires regular audit coverage. Previous reports: Creditors (March 2022), Creditors selected key controls (February 2021, March 2020 and May 2019) and Creditors regularity (April 2018). 4. Council Tax NO - √ - - Previous audit work has provided positive assurance. Routine follow-up work will monitor implementation of any agreed management actions. Previous reports: Council Tax (November 2020) Council Tax Reduction Scheme (April 2018) 5. Non- domestic rates NO √ - - √ Previous audit work has provided positive assurance. Routine follow-up work will monitor implementation of any agreed management actions. Previous reports: Non-Domestic Rates (January 2022) and NDR billing and collection (November 2018) 6. Housing Rents NO √ - - √ Previous audit work has provided positive assurance. Routine follow-up work will monitor implementation of any agreed management actions. Previous reports: Housing Rents (October 2021 and November 2018).
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Appendix 3 Internal Audit coverage of key financial systems in the last five years (continued) Key Financial Systems Include in 2022-23 2021-22 2020-21 2019-20 2018-19 Comments (including date any relevant assignments reported to the Audit & Governance/Scrutiny Panel) 7. Municipal Bank NO - - - √ Although the most recent previous audit work, which provided positive assurance, is now over three years old, the Bank is being wound down, the control environment is relatively stable and there are other areas which are considered a greater priority for audit coverage. Previous reports: Municipal Bank (July 2018). 8. Treasury management NO - √ - - No work planned for 2022-23 as the control environment is relatively stable and previous audit work has provided positive assurance. Previous reports: Treasury management (December 2020 and December 2017) 9. Financial management NO - √ - √ No work planned for 2022-23 as previous audit work and external inspections have provided positive assurance on this key risk area. Previous reports: Financial management (February 2021), Financial management (November 2020) Financial savings and financial sustainability (March 2019) and Financial savings and financial planning (December 2017). 10. Housing Benefit YES - - √ √ Previous audit work which provided positive assurance on this area was now completed some time ago and although the control framework is relatively stable and transaction volumes are lower due to Universal Credit, work is now required to provide assurance to stakeholders. Previous reports: Housing Benefit (September 2019) and Housing Benefits Overpayments (May 2018). 11. Cash/income collection YES - - √ - Previous audit work has provided positive assurance on this area but was now completed some time ago. Exercise will be widened to also include sites where significant amounts of income are collected on site. Previous reports: Cash collection offices (August 2019). 12. Debtors YES - - √ - Previous audit work on this area was now completed some time ago. Previous report: Debt management (December 2019)
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Appendix 4 Internal Audit consideration of 2022 Programme of Work for inclusion in the 2022-23 Internal Audit Plan P001.1 Enterprise strategic vehicle The shared ambition articulates a vision for change which aims to revitalise North Lanarkshire’s communities and accelerate inclusive economic growth and prosperity for all. To support the vision, circa £3.5bn public investment is planned over the next 10 years (in capital and ongoing repairs and maintenance). To realise the vision, an innovative new approach to delivery will be developed for a full range of interconnected property, community asset, and linked infrastructure investments. This aims to: • Bring together aspects of infrastructure place shaping, from investment and professional services (such as design and technical services), through to construction (e.g. new housing, schools, roads, and town centres) and associated backbone infrastructure (e.g. land feasibilities and energy). • Bring together comprehensive asset maintenance and lifecycle management (e.g. property repairs and roads repairs). • Link all related service activities and contracts together to enable a strategic commercial partnership to be able to provide strategic development, interconnected end to end delivery, and programming of investment priorities (such as the delivery of new facilities, regeneration, and development) as well as ensuring sustainable assets, through servicing existing assets, regeneration activities, and new assets. • Through the scale and extent of interconnected activities in the strategic partnership, secure significant additional value which feeds into the wider economic growth potential (e.g. in areas such as inward investment to improve the North Lanarkshire infrastructure, employability, carbon neutral infrastructure, and the use and advantage of emerging technologies such as digital and energy). The contract notice for the Enterprise Strategic Commercial Partnership (ESCP) was published on the UK Find a Tender Portal and the Public Contracts Scotland Portal on 23 April 2021, formally launching the procurement process. Despite positive pre-procurement market engagement, the advertised contract opportunity failed to attract sufficient market interest to allow the ESCP as envisaged to proceed. Project Board, on 11 June 2021, decided that the procurement should be discontinued. Project Board agreed that the ambition of the project remained valid and that a revised delivery model, best aligned to the strategic objective and critical success factors of the ESCP project, be developed. Further market engagement was undertaken to better understand organisations’ decisions not to participate in the procurement opportunity, reflecting that several factors resulted in an unacceptable commercial risk. This feedback was taken into consideration in the development of the revised model. A revised delivery model, the Enterprise Project, was developed which adopts a hybrid approach consisting of a blend of in-house delivery supplemented as required by external expertise and capacity, while continuing to deliver services through a range of third-party contracts. The revised delivery model promotes a phased approach to implementation. This will deliver improved efficiency, incremental improvement and greater socio-economic impact in the short to medium-term while allowing the council sufficient time to further develop its in-house commercial capacity and capability and to benefit from any improvement in market conditions in the medium to long-term. The revised delivery model will deliver similar outcomes over a comparable timescales to the original ESCP concept. The revised approach was approved at Policy and Strategy Committee in December 2021. A programme of market engagement has taken place to test market appetite for the revised model. This has indicated that there are limited markets for both housing and corporate and roads and winter services, but that potential bidders viewed the revised model as more commercially attractive. The procurement process for housing and corporate is due to commence in summer 2022, followed by roads and winter in autumn 2022. A committee report will be provided in cycle 4 of 2022. This report will provide Members with an update on the progress of the Enterprise Project as contract awards will not be made until 2023. Internal Audit has previously examined the project management and governance arrangements of the ESCP and the revised Enterprise Contract but, given the scope, scale and complexity of this project will undertake additional work as this project is progressed in 2022-23 with a particular focus on the providing assurance on the adequacy and effectiveness of the Council’s procurement activities and the robustness of arrangements surrounding the processes of tender invitation and evaluation. YES Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of 2022 Programme of Work for inclusion in the 2022-23 Plan (continued) P013 New housing supply programme The council has set a target to deliver 5,000 new homes by 2035. Updated annual targets, including further expansion of homes to be acquired through the open market purchase scheme and off the shelf purchases from housing developers, were approved at committee in November 2020. There was a further update of progress and projections approved at committee in November 2021. Update reports on the progress of the new supply programme will be presented to committee annually. The open market purchase scheme has proved successful and enabled the council to buy back ex council stock to meet identified need, and progress common property works by purchasing flats which give the council 100% (or at least majority ownership) within a block. In November 2021 committee agreed to the expansion of the open market purchase scheme to be able to purchase homes where the owner could remain in situ as a council tenant in mixed tenure blocks where common works are planned or considered to be a high priority and it has not been possible to secure the involvement of the sole owner in the block. The Strategic Housing Investment Plan (SHIP), which helps deliver Local Housing Strategy (LHS) priorities, is updated annually to set priorities for affordable housing projects and help maximise available investment from the Affordable Housing Supply Programme. Internal Audit has previously (March 2020) examined the project management and governance arrangements relating to new housing supply with generally satisfactory results. Programme of work activity and Internal Audit’s assessment of residual risk does not currently require or justify Internal Audit coverage in 2022- 23. NO P014 Tower Strategy The first phase of the re-provisioning programme was approved in May 2018; the overall programme will potentially see all the council’s tower blocks demolished, together with several low-rise blocks of flats, over the next 20 to 25 years. The first phase of the programme comprises over 1,700 flats, including 15 blocks. All phase 1 demolitions are programmed for completion by 2024/25. Tenants in Phase 1 were consulted regarding the planned demolition of their homes and over 80% were in favour of the proposals. Re- housing of existing tenants will take several years, but already 82% of the flats are empty. • The flats at Northburn Place in Airdrie and the three multi-storey blocks at Holehills in Airdrie and Burnside Court in Coatbridge have all been demolished. • The demolition of the low-rise blocks at Gowkthrapple, Motherwell will commence in Q4 of 2021/22, and the towers at Coursington are to commence in Q1 of 2022/23. The demolition of the low-rise blocks at Shawhead will also commence in Q2 of 2022/23. • The design and procurement for the demolition of High Coats, Dunbeth and Jackson Towers in Coatbridge will also commence in Q3 2022/23 Plans for the re-development of the cleared sites as part of the new supply programme are also well underway. A pilot has been completed to install sprinkler systems at Birkshaw Tower in Motherwell and the next phase of sprinkler installations is progressing at Burnside, Doonside, and Lodge towers. The second phase of the sprinklers programme commenced in Q4 of 2021/22 and will include the installation of sprinklers at Glassford, Woodside, and Glen Towers in Motherwell and Coltswood and Redbridge Court in Coatbridge. A further update in respect of the above plans is scheduled to be reported to committee in cycle 4 of 2022 Programme of work activity and Internal Audit assessment of residual risk does not currently require or justify Internal Audit coverage in 2022-23. NO P015 Housing investment programme Work will continue to deliver more than £50m of retrofit investment per annum through the housing capital programme. This includes renewal and replacement of heating systems, kitchens, bathrooms, windows, doors, lead pipes, external roof and rendering as well as rewiring to property and communal areas. A programme of work will also commence to install enhanced measures which will improve the energy efficiency of housing properties within council stock and decarbonize heat. In 2022/23 and beyond this programme of work will see investment in energy efficient technologies and measures to enable the council to meet its statutory obligations in terms of energy efficiency standards for social housing and net zero carbon. The 2022/23 HRA capital programme was approved at committee in cycle 1 of 2022. Internal Audit work on the Housing investment programme was last undertaken in 2019-20 with generally satisfactory results. In 2022-23 we will review corporate contract management arrangements which will include contracts forming part of this programme. YES Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P019.1 Planning and place making Local Development Plan To support delivery of improved economic outcomes and make appropriate use of available land, the finalisation of a new Local Development Plan is progressing. This is key to ensuring the availability of the right amount of land in the right places to encourage and support growth through investment (industrial, commercial, and residential), while at the same time protecting the valuable natural and built environment. The outcome of consultation on the Proposed Local Development Plan, which was completed in 2019, was reported to committee in February 2020 and submitted for Examination to the Reporter in July 2020. The Report of Examination was published in May 2021 and committee approved an Adoption Plan for submission to Scottish Government in November 2021. It is expected that Adoption will be achieved in Spring 2022. The process of preparing a new Local Development Plan, to take account of the changes in legislation to be implemented through the new Planning (Scotland) Act 2019, will commence in 2022. This is subject to the finalisation of the National Planning Framework 4 (NPF4), and related guidance (late summer 2022) following a delay in publication of, and consultation on, the respective draft documents until late 2021 and early 2022 respectively. The Planning (Scotland) Act 2019 The Planning (Scotland) Act 2019 received Royal Assent in June 2019 and national guidance, regulations, and commencement orders are being progressed to determine how and when the provisions of the new Act are to be implemented. Some of the most significant changes introduced by the Act include the merging of the National Planning Framework and Scottish Planning Policy to form NPF4, which will set out the National Spatial Strategy for Scotland 2045 and introduces new universal policies, against which development proposals must be assessed, the replacement of the requirement to produce Strategic Development Plans with new Regional Spatial Strategies, and a new right for communities to prepare Local Place Plans, which local authorities should have regard to in preparation of their Local Development Plan. To support the implementation of new provisions within the Act, it will therefore be necessary for the council to develop policies and procedures in response to the national guidance and regulations, when issued. It should be noted that the timescales for progressing and implementing key parts of the Act have inevitably been impacted by the pandemic and there is still some uncertainty around timescales for implementation, although there is an intention to have the NPF4 and respective regulations in place at some point in the summer of 2022. Open space strategy Open space strategies are a statutory requirement under the provisions of the new Planning (Scotland) Act 2019. An open space strategy will require a strategic framework to be set out which comprises the council’s policies and proposals regarding the development, maintenance, and use of green infrastructure (including open spaces and green networks). The legislation requires that an open space strategy is underpinned by an audit of existing open space and play provision, an assessment of current and future requirements, and any other matter which the council considers appropriate. Guidance on the requirements of the open space audit and open space strategy (linked to NPF4 and guidance for the preparation of future Local Development Plans) and Play Sufficiency Assessments was published for consultation in late 2021 and has therefore still to be finalised and as a result the indicative programme of work timescales are subject to change. An Open Space Strategy is currently under development. Programme of work activity does not currently require or justify Internal Audit coverage in 2022- 23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P018.1 Economic Regeneration Delivery Plan (ERDP) Committee approved the Economic Regeneration Delivery Plan (ERDP) 2019-23 in August 2019 as the high-level framework which aims to co-ordinate the physical and economic regeneration of North Lanarkshire, increase economic output, and help address social and economic inequality. An integrated approach to investing in the four inter-related areas noted below aims to realise the intentions of the ERDP: • Housing - Increasing housing supply across all tenures to meet current and future housing requirements and support wider regeneration objectives. • Town centres - Supporting the regeneration of North Lanarkshire’s town centres through the development of long-term visions and strategic projects. • Infrastructure - Developing the strategic infrastructure to support physical and economic regeneration, primarily through the City Deal programme. • Business and industry - Enabling and promoting the provision of good quality industrial and office space in the right locations to help attract and retain businesses and improve economic output. Committee also approved an action plan for 2020/21 and 2021/22 to support delivery of the ERDP through a range of projects, such as the development of town visions, as well as complementary elements on the Programme of Work (such as the new housing supply programme, tower strategy, workforce for the future, City Deal, and DigitalNL). An updated ERDP Action Plan was submitted to committee in cycle 1 2022 along with a new ERDP Performance Framework. Performance against this Framework will be reported to committee in cycle 3. While some of the actions identified within the ERDP action plan are reported separately (e.g. new housing supply programme, City Deal, and business support), updates are provided to committee throughout the year in relation to progress against items in the action plan. Town visions and current town centre projects A key priority within the ERDP is the regeneration of North Lanarkshire’s town centres and their redevelopment as modern, high-quality, mixed-use spaces that offer a place where people want to live and visit. To support and guide the long-term transformation of North Lanarkshire’s town centres, Town Visions have been developed for each of North Lanarkshire’s town centres and were approved at committee in September 2021 as part of The Place The Vision. These Visions will now be progressed through the development of Town Action Plans in liaison with North Lanarkshire’s Community Boards. Several strategic town centre projects are also being progressed, including residential conversions, and updates will continue to be presented to committee on a regular basis. Business / industrial areas The ERDP recognises that improving and extending North Lanarkshire’s business and industrial offer is essential to supporting economic growth. While work is ongoing to support and enable the development of North Lanarkshire’s key business locations, and initiatives are being developed to assist with improvements to existing estates, it has been identified that there is a need to develop a more strategic approach. This will be achieved through the establishment of a cohesive Business and Industry Strategy which is closely linked to work programmes for business support and skills development. This will ensure any investment in business infrastructure can promote both business growth and local employment opportunities. Internal Audit work on the ERDP was undertaken in 2020-21. Routine follow-up work will review implementation of agreed actions. Programme of work activity does not currently require or justify further detailed Internal Audit coverage in 2022-23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P021 City Deal The Glasgow City Region (GCR) City Deal aims to increase Gross Value Added (GVA) across the entire Glasgow City Region by providing increased access to jobs through improved connectivity to centres of employment and opening development opportunity. It is estimated that North Lanarkshire will benefit from 2,000 new workplace jobs, in addition to a share of 15,000 construction jobs which are expected to be created by the infrastructure programme. The Glenboig Link Road was the first council City Deal infrastructure project to be completed in 2018. Following council and GCR Cabinet approval in March 2019 for a realigned North Lanarkshire City Deal Programme, feasibility and design work has been progressing to take forward all five remaining subprojects: • East Airdrie Link Road (EALR). • Ravenscraig Infrastructure Access (RIA) North and South. • Motherwell Town Centre Interchange (MTCI). • Orchard Farm roundabout. • Eurocentral Park, Ride, and Share. Several key multidisciplinary procurements, to support the option appraisal and specimen design for the infrastructure projects, were undertaken in 2019. These will be managed in future years to enable further construction phases, beginning with Motherwell Town Centre Interchange in early 2022. The Ravenscraig Infrastructure Access project (RIA) achieved Outline Business Case approval during 2020 and is at an advanced stage of design development, with the west coast mainline crossing scheduled, now with Full Business Case approval, to be the first phase of works to commence in spring 2022. Further consultancy services will be procured during 2022 to deliver RIA North and the East Airdrie Link Road. Aligned with the priorities of the ERDP, other infrastructure projects (outwith the City Deal programme) are being progressed, this includes Motherwell Active Travel and Ravenscraig Active Travel Links, and Ravenscraig and Motherwell Active Travel Hubs. Internal Audit work required annually to support preparation of assurance statement required to be provided by Internal Audit to the City Deal PMO as part of the City Deal assurance framework. YES P022.1 Business development and support The council supports businesses in several ways, including through the delivery of the Business Gateway service, the Business Gateway contract, Expert Help Framework, Supplier Development Programme, and a range of thematic and sector specific support. The Economic Recovery Plan approved in February 2021 also outlined a range of support to help businesses recover from the economic impact of the pandemic, including the delivery of Back to Business and Business Recovery and Growth Grants. During 2022/23, the council will continue to support the delivery of a range of business support services, including the Back to Business Fund, the Business Recovery and Growth Fund, and the new Business Start Up grant. The council will also continue to develop the approach to promoting inward investment through its Invest Here campaign and support businesses to improve their digital capabilities and their journey to net zero. In addition to the development of a Business and Industry Strategy - as outlined under the ERDP programme of work - it is also proposed to undertake a review of how the council engages with businesses to improve co-ordination across services and provides bespoke support to businesses looking to set-up locate or expand in North Lanarkshire. This includes how entrepreneurialism is promoted in North Lanarkshire to raise business birth and survivability rates, how businesses are supported to improve their digital capabilities, how businesses are supported to reduce their carbon emissions and achieve net zero, and how to better understand and help meet the skills and employment needs of businesses and facilitate improved access to employment, training, and work experience opportunities for local residents. An update on the review of business support, including financial support and incentives, is scheduled to be reported to committee in cycle 4. Programme of work activity does not currently require or justify Internal Audit coverage in 2022-23. See also previous work on ERDP. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P025.1 Country parks for the future This programme of work involves development of a 10-year delivery plan (with timetabling and resources) for master planning parks. The intention is to create a shift in the way communities use their parks and greenspace from passive, leisure use to active, engaged community involvement that delivers improvements in specific health, wellbeing, and social outcomes. Initially focusing on Strathclyde, Drumpellier, and Palacerigg Country Parks, The Place The Vision report at committee in March 2020 outlined the unique opportunities in each park. It also highlighted the potential role parks can fulfil as greenspace hubs, significantly increasing their contribution to community health and wellbeing. The parks provide opportunities for improvements in physical and mental health, environmental education, outdoor education, and heritage appreciation. They form key active travel hubs and have the potential to form investment opportunities for the council in terms of the consolidation and refocusing of assets, council wide activities, and use of greenspaces. Development will be taken forward in close co-operation with education services to ensure it meets curriculum and school requirements for outdoor education. Greenspace hubs also have an important role to play in terms of supporting and complementing the successful implementation of the town visions and integrated town and community hubs and ensuring connectivity across North Lanarkshire. The progress made for each of the three country parks was reported to committee in March 2020. This highlighted the extensive public and partner consultation and engagement already undertaken to develop the master plans for the three parks. An update on progress was reported to committee in cycle 4 of 2020 and September 2021 in line with The Place The Vision update and a further update on implementation, and development of the use of greenspace to improve health, wellbeing, and social outcomes, is scheduled to be presented to committee in cycle 3 of 2022. A study is also underway to investigate the feasibility of Strathclyde Park as a source of renewable energy. This would be a significant opportunity for the park to contribute to decarbonization and the council’s goal to move to net zero carbon emissions by 2030. This could potentially be replicated in other greenspaces going forward. An update in this respect was provided to committee in cycle 4 of 2020 and further progress will be reported as part of the overall programme. Outdoor activities Following on from the pilot of outdoor activities for Primary 7 pupils at Strathclyde Park and creation of a new outdoor shelter for education and events, a report in cycle 4 of 2022 will update on plans to explore the future upscaling of the programme. This will detail the longer-term options for the programme to be assessed alongside Environmental Assets Green Growth accelerator feasibility study which has provided an opportunity to consider longer term and bespoke accommodation for the outdoor education programme. Programme of work activity does not currently require or justify Internal Audit coverage in 2022-23. NO P047.1 Hub development and delivery programme As reported to committee in March 2020, the town and community hub strategy identifies the approach required to: • Create eight Town Hubs across North Lanarkshire. These will contain service offerings to serve the requirements of each town community. This could include elements such as education, integrated public services, and culture, sport, and leisure services, together with partnership and flexible workspaces, and commercial opportunities which will promote wider regeneration within the town setting. • Create Community Hubs within each locality. These will provide a local offering which complements the services on offer at the larger Town Hubs, while providing more localised services such as education, community spaces, and partnership and flexible workspaces (such as health centres). These smaller hubs will be tailored to meet the specific needs of each local community and will incorporate existing community assets as part of the wider asset rationalisation programme. Following approval at committee in March 2020 of (a) the guiding principles to be adopted and used to further develop the design proposals for town and community hubs and (b) the prioritisation matrix to be used as the methodology to determine the priority order for town and community hubs development, this programme of work will provide regular update reports to committee on the development and delivery of the town and community hub strategy. Further approval at committee in September 2021 outlined the projects deemed category A1 which will be the focus of further investigation and prioritisation within the development of this programme. Internal Audit work on the Hub development and delivery programme was undertaken in 2021-22 with generally satisfactory results. Routine follow-up work will review implementation of agreed actions. Programme of work activity does not currently require or justify further detailed Internal Audit coverage in 2022-23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P077.1 Workforce for the Future Continued delivery of the council’s Workforce for the Future Strategy will be a crucial part of the overall programme of work for 2022/23, and this is in context of the significant and ongoing adverse impacts now being seen within North Lanarkshire’s labour market and as a combined result of the pandemic and other factors including Brexit and an aging workforce demographic. During 2021, the programme has continued to strengthen its focus and delivery capacity under the governance of the Workforce for the Future Steering Group, with five clear workstreams and a workplan to further improve and refine its operating model. In 2022/23 this will include a particular focus on engaging more widely with external employers, and other relevant stakeholders to enable an increasingly demand led focus within the strategy. The steering group has already begun to engage a broader range of staff across the services, holding the first Workforce for the Future Conference in 2021 and with other events planned during 2022 as part of a broad campaign to fully engage stakeholder partners, and employers across North Lanarkshire in the aims and objectives of the strategy. A particular emphasis with this work will be the engagement of stakeholders and employers within known growth / high demand sectors, including construction and health and social care. The next phase of this programme of work will focus on further realigning and accelerating the council’s activities (and those of its arm’s length external organisations and other strategic employability partners, including NHS Lanarkshire) to drive recovery in the labour market - to progress employment opportunities, and to fully leverage use of funding sources and other supports to address gaps in supply and demand. This includes a continuous focus on maximising employment and career progression for employees, young people, and all working age adults across North Lanarkshire’s communities, including those with additional barriers and disabilities. • The 2022/23 Workforce for the Future programme of work will focus on advancing progress across the full spectrum of workforce and employability activities currently undertaken by the council and with partners, and will be set out under five key strategic workstreams: • Business demand and jobs growth - Providing an aligned partnership approach to business demand/engagement to assess current and future jobs and skills requirements, focusing on key sectors to support economic growth and create a skills ready workforce. • Curriculum and pathways alignment - Providing a clear, co-ordinated approach to aligning curriculum opportunities and pathways to labour market intelligence and future labour market needs by delivering a first-class education and skills-based curriculum which supports every child and young person to maximise their talent and realise their potential. • Employability and skills solutions - Enabling collective leadership and shared commitment across employability partners to effectively support a more aligned approach to employability and skills support in North Lanarkshire, reflecting the need to shape coherent and inclusive services and solutions locally to meet the needs of both unemployed residents and employers. • Construction and green jobs - Providing a clear, co-ordinated partnership approach to action planning focused on the current and future demands of the construction and green sectors within North Lanarkshire to ensure economic growth and a skills ready workforce. • Digital skills and inclusion - Developing and delivering digitally confident communities with people and businesses that have the connectivity, confidence, and skills to use digital services, and build a digital ready workforce across North Lanarkshire. • Health and social care academy - Creating the health and social care workforce of the future which best serves the needs of people living in North Lanarkshire, by addressing critical short- and medium-term demand needs within the sector, reducing vacancies and skills shortages and building pipelines of talent to meet future health and social care sector demand. This programme of work is expected to continue beyond 2022/23 and into 2023/24. The focus will be to ensure that the programme delivers a fully integrated end to end approach to this work, beginning in schools, progressing to early careers, and into adult employment to support the full recovery of the North Lanarkshire labour market. This will be delivered through further integrating and leveraging existing services and provisions and partnering with stakeholders, employability service providers, and employers to develop innovative approaches to close skills and qualifications gaps and achieve meaningful improvement in key employability outcomes. An ongoing appraisal of how to best leverage the evolving funding landscape in this area, and the council’s strategic alignment with further and higher education providers, will also form part of this work. Internal Audit coverage in 2022-23 (carried forward from 2021-22) will examine the adequacy and effectiveness of the Council’s approach to workforce planning. YES Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P031.1 Getting it Right for Every Child (GIRFEC) Getting it Right for Every Child (GIRFEC) is the national policy framework for supporting children and their families in Scotland. GIRFEC processes have existed in North Lanarkshire for over 10 years, but the formation of the education and families service required the redevelopment of existing GIRFEC pathways to fit with revised operating arrangements. A report was approved by committee in May 2020 for the implementation of the refreshed GIRFEC pathway. This pathway is built on the recognition that most children have all their needs met by their immediate families or carers and core universal services. It does however encompass multi-professional arrangements to ensure identification, assessment, planning, and implementation of interventions are in place for those children and young people who need more assistance. This is based on a model of early intervention, ensuring that the right services are provided at the right time and set within the current legislative boundaries of information sharing. The planning document, GIRFEC Pathway for Planning and Support for Education and Families, reflects three stages of intervention - Universal, Additional, and Intensive. This pathway is in use by frontline practitioners as a basis for the identification and planning processes that will allow families to access supports. Staff development programmes have been established and delivered to support this. The GIRFEC principles and pathway has been a significant element in ensuring the council has continued to provide care and support to vulnerable children and families during the period of the restrictions due to the pandemic. The processes that allowed the identification of over 6,000 vulnerable children requiring supports at that time will underpin an integrated approach to wellbeing with the GIRFEC processes at its core. This will develop as the service moves forward and will be reported to committee in the future as part of an integrated well-being approach. Programme of work activity does not require or justify Internal Audit coverage in 2022-23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P030.1 1140 early learning and childcare expansion programme In line with the Children and Young People (Scotland) Act 2014, a national commitment was made to increase the annual entitlement for early learning and childcare from 600 hours to 1140 hours by August 2020 for all three to four-year olds and eligible two-year olds. In response to the pandemic the Scottish Government took the decision to delay the full roll-out of 1140 hours of ELC, until August 2021. Despite the impact of the pandemic and the extreme challenges the council faced in relation to the closure of settings, the delivery of critical childcare, and the planning of sector recovery, full delivery of 1140 hours was achieved in North Lanarkshire by 30 September 2020. The council continues to progress with plans to ensure children and families access the benefits of 1140 hours and fully achieve the ambition to: ‘Deliver in partnership, by a skilled workforce, in stimulating and nurturing environments, high quality and flexible Early Learning and Childcare which is affordable and accessible for all.’ In May 2021 it was reported to committee that six of the nine new build family learning centres and seven of the eight nursery class extensions / adaptations were complete and fully operational. In addition, 64 early learning and childcare settings had benefited from minor adaptations / improvements to support the delivery of 1140 hours. Work began on site for both Forgewood and Cumbernauld Family Learning Centre and plans were progressed to refurbish Wishawhill Community Centre to create Heathery Park Family Learning Centre, and to reconfigure space at Craigneuk to increase capacity. Hot meals were provided to 71% of early learning and childcare settings and 29% were receiving pack lunches. The report referenced the funding follows the child policy and the revised position to offer all the rejected partner provider late applications their first choice, where possible. This honours the previous commitments made to keep late applications under review in this pilot session and allocate places if scope to do so became available. It also gave assurance that future systems for managing late application can be managed in a responsive and timeous fashion considering the data now available. In September 2021 it was reported to committee that 77 early learning and childcare settings had benefited from minor adaptations / improvements to support the delivery of 1140 hours. Positive progress was noted regarding the achievement of one local authority setting, along with one partner provider, in attaining outdoor registration. Recruitment campaigns continued and 92% of promoted posts had been filled. Hot meals were provided to 97% of early learning and childcare settings and only 3% were receiving pack lunches. The launch of the milk and healthy snack scheme was reported. The scheme commenced in August 2021 and funds a daily healthy snack (fruit/veg) and milk (or non-dairy alternative) for those children attending a registered early learning and childcare setting for two hours or more. The September report focused very much on quality improvements and in terms of providing appropriate professional learning opportunities and support that targets and meet the needs of the early learning and childcare workforce resulting in a high-quality service and better outcomes for children and families. It was noted a wide range of training, development and support opportunities was successfully being delivered. In November 2021 it was reported to committee that 79 early learning and childcare settings had benefited from minor adaptations / improvements to support the delivery of 1140 hours. A positive update was provided regarding the appointments to support the delivery of 1140 hours. 97% of promoted posts were filled and the remaining 3% is due to normal fluctuations in the service. Committee were asked to note the expansion and the appoinment of 529 additional employees to support the implementation of 1140 hours. The success of the career pathway was highlighted within the report. An update was provided on recruitment, and committee was advised that an additional 536 employees had been appointed to support the implementation of 1140 hours. The report outlined the final workforce change element of the expansion programme; this included an internal recruitment campaign to secure permanent positions for approximately 300. These posts were filled with staff on temporary contracts It also provided an update on the career pathway for early learning and childcare staff, with 202 having had the opportunity to work towards and achieve qualifications. During 2022/23, reports to committee will update on the progress of the remaining infrastructure projects: Heathery Park, Craigneuk Family Learning Centre adaptations, ongoing minor adaptations, and outdoor registrations. Updates will be reported in relation to the stabilising of the workforce through the recruitment of internal permanent appointments. In addition, reports will update on the review of the funded provider procurement framework, plans to implement new legislation regarding deferred entry, and ongoing quality improvement. This has been the subject of previous audit work but given the extent of progress, expected timescales for remaining key actions and Internal Audit’s assessment of residual risk, the Programme of work activity does not currently require or justify Internal Audit coverage in 2022-23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2021-22 Plan (continued) P032.1 Mental health, well-being, and resilience A key factor in the development of children and in national policy is health and wellbeing. Health and wellbeing approaches are closely aligned with GIRFEC developments, as GIRFEC is the delivery mechanism for health and wellbeing approaches by schools, clusters, and partners agencies and the GIRFEC element of this programme of work has now been amalgamated with health and wellbeing. To support this delivery a Mental Health, Wellbeing, and Resilience Delivery Plan was approved at committee in September 2019 and reviewed in November 2021. The review of the Mental Health, Wellbeing, and Resilience Delivery Plan has resulted in a one-year plan to consolidate development in the school year 2021/22, with a new plan to be developed in consultation with schools, partner agencies and young people to be launched for a three-year period from school year 2022/23. This will focus on five workstreams: 1. Nurture and resilience. 2. Promoting positive mental health and suicide prevention. 3. Mental health curriculum. 4. Staff wellbeing. 5. Pupil support. The GIRFEC Pathway for Planning and Support for Education and Families, is being further developed across the Cluster model with a particular focus on identification and intervention of children in need of additional and intensive support. This builds on work carried out over the pandemic period to identify vulnerable children and develops it into a cluster based, business as usual model; this work will continue into 2022/23. As part of this, SEEMiS Wellbeing Application has been rolled out to all schools and provides an aligned recording system to schools to assist with planning and intervention for children. To allow assessment of quality of wellbeing supports, a Wellbeing Quality Framework was developed which is currently being considered by partner services as a possible multi-agency quality model. Work has continued to develop the use of Outcome Star, as a related outcome measuring tool. Finance for this development has been agreed and some initial training has been carried out.; this will continue into 2022/23. Through 2021/22 a survey of needs of pupils in schools was carried out using the Strengths and Difficulties Questionnaire. This gave a reassuring picture that most pupils showed difficulty levels that were close to average. It did however also highlight that a small minority of pupils may require additional supports through GIRFEC arrangements. Previously care experienced children and children looked after at home were identified as more likely to have support needs and this will be taken forward through the cluster planning arrangements referred to above. Programme of work activity does not currently require or justify Internal Audit coverage in 2022- 23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2021-22 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P081 Leadership and operating model Leadership and operating model This programme of work was first approved by committee in September 2019 (following consideration of the Schools and Centres modernisation programme - progress update report), with the focus on a review of how the associated Leadership and Operating Model will underpin the Town and Community Hub delivery programme. The Leadership and Operating Model, implemented through a three phased approach, will enable greater integrated working across services, partners, third sector and wider public sector services and seeks to establish an effective governance structure within each hub that is focused on improving outcomes, and ensuring that services delivered from a hub setting are in line with needs at a local level and reach those who need services most. The three phased approach outlined below, was approved by Policy and Strategy Committee in December 2021, with: • Phase 1 (first 6-months from November 21) to provide shared hub facilities across communities for agile staff in support of our future workplace ambitions. • Phase 2 (in 6 months to 3 years) to extend hub facilities to the wider workforce, partners, third sector, and wider public sector services to enable greater integrated working and reach into our communities. • Phase 3 (in 3 to 10 years) for a fully integrated town and community hub model. Reports on learning from phase 1 and progress against phases 1 / 2 - which are fundamental to ensure a fully integrated community offering while maintaining an effective governance structure - are scheduled to be brought to committee in cycle 4 of 2022/23. Programme of work activity does not require or justify Internal Audit coverage in 2022-23. NO P039 Scottish Attainment Challenge (SAC) and Pupil Equity Fund (PEF) The SAC and PEF work will continue to have a focus on research and evidence-based practice with a more explicit focus on outcomes. The emerging innovations which have been successful will be shared across the service to ensure that future sustainable systems evolve. Work will continue to ensure that the governance for these programmes, which have differing origins and funding approaches, align and facilitate teacher / head teacher empowerment. Support will also be provided to promote an integrated and inclusive approach so that centres can develop synergies between various funding streams while retaining a focus on supporting vulnerable children and families. The Attainment Challenge programme will continue to further develop the empowering Cluster model in order that collaboration between services can be accelerated and linked to a common purpose of closing the poverty related attainment gap. This work will be based on lessons learned within a local context as well as those emerging nationally, and from within the West Partnership, and will focus on a sustainable future landscape beyond SAC and PEF. Work within North Lanarkshire has accelerated the sharing of successful innovations, capitalised on a redesign of integrated service delivery, and supported a more cohesive and coherent approach across all centres and services to provide a common goal. The SAC Plan for session 2022/23 will build on the workstreams developed as part of a comprehensive consultation exercise implemented in 2021/22 and will take forward key elements of integrated practice and structure through, for instance, the Cluster model, allowing for support around the child to be more focused and comprehensive. In addition, and as part of the refreshed guidance from the Scottish Government, the SAC approach for session 2022/23 will also incorporate a tackling poverty agenda thereby creating further opportunities to develop integrated practice within the council. Work in 2022/23 will also build on the success of the implementation of the innovation and improvement hub, which sits within North Lanarkshire’s learning management system. This will support services to explore emerging thinking and research and make positive practical improvements towards a more connected approach. Reports to committee during 2022/23 will reference progress on both the SAC and PEF and the developing synergies between both. Internal Audit work on SAC and PEF was undertaken in 2020-21. Routine follow-up work will review implementation of agreed actions. Programme of work activity does not currently require or justify further Internal Audit coverage in 2022-23. Aspects relating to performance monitoring will be addressed in part through planned work on wider quality assurance arrangements and on educational attainment. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P095 Development of Centres of Excellence A key aim of Delivering for Communities is to create a structure that brings together various groups of people with common goals to deliver on the vision in The Plan for North Lanarkshire and The Place The Vision. Within the context of technology and strategy oversight of all nine Community Boards, existing governance groups and Boards will be used to identify a need for Centres of Excellence and/or Communities of Practice to be developed to support the critical capabilities required within the council for it to effectively support Community Boards to deliver on The Plan for North Lanarkshire. As the scale of digital transformation increases, defining and implementing long-term Centres of Excellence which drive innovation and improvement will provide a more consistent experience for local communities. Encouraging members to measure, experiment and push both the organisation and each other forward will be essential to support the Town and Community Hub Model, bringing together shared facilities and resources. For this to be effective four key areas must be addressed over the short to medium-term timeframe: • Senior leadership buy-in and clarity - essential for maintaining the focus on the long-term vision and ensuring this is embedded throughout planning and implementation and all other policy statements agreed by the council - but challenging in terms of developing the relationships and networks required to facilitate the change required (and keeping them going) and building the capacity of the organisation to manage the circle of planning and implementation. • Cross-discipline teams - while respecting the expertise of different disciplines, bringing together multi-discipline teams creates a more efficient and effective support solution in line with Delivering for Communities. • Shared resources - the recent digital workplace transformation affords greater opportunity to work collaboratively utilising Microsoft tools and techniques and ensuring standardisation of approach. • Consistency and governance - building on the strong governance already in place, adaptation of the council’s governance framework will be required to include the parameters within which support is provided across all nine Community Boards. Through the work of the Organisational Design Authority (ODA), several Centres of Excellence will be developed but initially the report to committee in cycle 4 of 2022 will focus attention on Robotic Process Automation (RPA) and Business Change given the requirement to support services to build capacity and capability to deliver council-wide transformation. Programme of work activity does not require or justify Internal Audit coverage in 2022-23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P092 Future workplace model It is expected in 2022-23 that the council will enter a new operating phase, enabled by reductions in COVID-19 restrictions (including social distancing), in a wide range of workplace settings. Assuming these positive changes are sustained, the council will take forward its plans to fully recover its workplace arrangements and more importantly progress these in line with the future workplace ambitions as set out in The Place The Vision. This includes establishing new operating arrangements for a full range of workplace settings such as office buildings, locality offices, frontline service depots, and other community-based workplace facilities which are vital to support the effective delivery of council services. Embedded within the future workplace ambition is a clear desire to enable all staff across the council to work closer to and within their communities, collaborating across services to deliver integrated solutions which better meet the needs of residents. As of January 2022, the council has a total workforce headcount of 15,622 with more than 85% of these staff operating in frontline services across Education and Families, Health and Social Care, and Enterprise and Communities. The previously office-based workforce of 1,677 (which represents just over 10% of the total workforce) have seen the most significant changes to their working practices and environment with the majority having spent a significant proportion of the last 18 months working from home. This group of staff will require the most careful consideration in terms of future workplace arrangements; this includes ensuring that a more flexible and blended approach to office and home working is offered (which 93% have expressed a clear preference for) while maintaining a consistency of approach and ensuring that the remaining office locations are well utilised and remain a vibrant and engaging work location for these staff. The delivery of the future workplace model will proceed in phases and will be focused on delivering a more agile workplace environment that will enable the council to work more efficiently and effectively. The aim is to build a future workplace model which is attractive to future talent and makes North Lanarkshire Council an employer of choice, offering flexibility, but in a vibrant, engaging and collaborative culture which embraces the use of technology to deliver the best quality services for local communities. All of this will be underpinned by strong staff and trade union engagement, alongside appropriate health, safety and workforce policies and guidance that promotes flexible working, health and wellbeing and upholds the council’s duty of care towards all staff, wherever they are working. This programme of work is expected to continue into 2023/24, and in this next phase for 2022/23 the model will be advanced and supported by a range of initiatives and activities. A particular focus will be on ensuring a smooth transition to the new hybrid working arrangements, and a safe and successful return to the workplace as everyone emerges from the most difficult period of the pandemic. These include: • Transitioning all home workers and agile homeworkers to the new hybrid worker model during February, March, and April 2022, including all contract variations and adjustments through the smarter working policy. • Supporting the delivery of the next phase of community hub facilities. • Finalising and implementing the next version of the Hybrid Working Scheme which will remain in place until April 2023, where it will be subject to further review. • Introducing future workplace behaviours to support the development of the desired collaborative and community focused workplace culture and ensure that all staff are clear in terms of what is expected of them in the new workplace environment. • Continuing to develop and evolve the very successful employee engagement and mental health and wellbeing offerings to support employees as they transition back into the workplace. • Placing a stronger emphasis on equality and inclusion in the workplace, to ensure that the future workplace environment is accessible and welcoming to all staff, especially those with protected characteristics who are more disadvantaged. • Ensuring ongoing engagement with managers, staff, and trade unions in the further development of the model, including surveys and focus groups to ensure that the model is evolved in full partnership with staff and other key stakeholders. • Ensuring that there is a strong leadership, and learning and development, offering which supports and underpins the development of the future workplace model and desired culture. Regular update reports will be provided to committee on the progress of the future workplace model and to seek approval for the implementation of all changes to supporting HR and workplace policies and programmes required to ensure its successful delivery in 2022/23. This Programme of Work activity represents a significant change in how significant parts of the Council’s workforce will operate. Internal Audit will assess relevant governance and control aspects to provide assurance on the effective roll-out/ implementation of the future workplace model YES Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P034.1 Improving outcomes The requirement to improve attainment is identified as a key national driver to deliver Excellence and Equity in Scottish education. To ensure a continued focus on raising attainment and closing the poverty related attainment gap, senior officers have key strategic remits aligned to aspects of improvement and equity. Quality assurance processes and procedures have been designed to ensure an ambitious, effective, and sustainable model of school improvement that is underpinned by rigorous processes that are systematic, transparent, and understood by all relevant stakeholders. Effective self-evaluation is integral to our approach. Statutory legislation under the Standards in Schools etc. Act 2000 (as amended by the Education (Scotland) Act 2016) requires that an annual report is prepared describing local authority activity to: • Reduce inequalities of educational outcome experienced by pupils because of socioeconomic disadvantage. • Achieve the strategic priorities of the National Improvement Framework (NIF). In line with legislation, the council’s annual standards and quality report aims to evidence the improved outcomes achieved for the people and communities of North Lanarkshire in this respect. This report is also designed to serve three purposes: • To provide all stakeholders and the people of North Lanarkshire with the performance information across the six NIF drivers (performance information, school improvement, assessment of children’s progress, parental engagement, teacher professionalism, and school leadership), and against the council’s improvement priorities to measure how well educational outcomes for young people and their families are improving. • To provide a summary of the outcomes and performance of the Pupil Equity Fund programme at a local authority level, in line with external grant funding. • To provide the information required to contribute to the Scottish Government’s annual report on the six NIF drivers for improvement. The report also includes key aspects of the council’s response to the pandemic to ensure continued support for families and improved outcomes for learners. The Standard and Quality report and Action Plan for session 2021/22 will be presented to committee in cycle 4 of 2022. Feasibility of providing free school uniform to all pupils universally This review will provide information on the financial impact of a free school uniform for all policy considered alongside all other cost benefits. It will consider the workforce capacity to deliver this as well as implications on current systems and processes to administer and manage the provision of a free school uniform to all pupils universally. Importantly the review will seek the views of stakeholders and specifically the views of children and young people and consider the council’s Climate Plan and commitment to net zero by 2030. The conclusion of this review will be presented to committee in cycle 3 of 2022. Elements of this will be addressed through Internal Audit work currently underway examining the Service’s quality assurance arrangements. Programme of work activity does not require or justify separate Internal Audit coverage in 2022- 23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P035.1 Additional Support Needs (ASN) provision In 2019, a major review of ASN provision in North Lanarkshire was conducted by a Member / Officer working group who were responsible for overseeing this work. The review involved a comprehensive evaluation of policy, practice, and provision in North Lanarkshire Council with regards to meeting the support needs of children and young people and ensuring that all are reaching their full potential. Significant stakeholder engagement was used to gather information to inform discussions and recommendations. The review assessed methods relating to the deployment of resources (including staffing and finance) and considered the suitability and condition of current ASN estates prior to developing a new model of service delivery linked to future community hub developments. 12 recommendations from the review were reported to committee in September 2019, outlining an action plan to improve ASN systems under three headings, improving practice, empowering staff, and managing resources. These recommendations have provided a route map to ensure effective planning, development, and implementation. In May 2020 an update on progress for all twelve recommendations was provided to committee. This update specifically reported on the development of a new learning assistant allocations model, a new pupil support service, and the establishment of integrated cluster wellbeing teams and bases. In October 2020, the Scottish Government outlined national priorities in the Additional Support for Learning: Action Plan. It is important to note that progress made in all 12 recommendations of the council’s 2019 ASN review demonstrate strong alignment to the national actions and goals. In November 2020, committee approved the Reconfiguring Intensive ASN Systems and Services report and through this report approved a proposal to engage in five statutory consultations to create We Aspire College, relocate primary aged pupils from Mavisbank School to the Drumpark / Greenhill campus, and relocate pupils from Clydeview School to the Firpark / Cathedral Primary School campus. A detailed update on progress in relation to each of the 12 recommendations of the ASN review was provided tocommittee in February 2021. This also highlighted the adoption of a formal project management governance structure through the Inclusion Board to lead and monitor the delivery of the overarching ASN strategy. In June 2021, all five statutory consultations were approved by a special Education and Families Committee. Further committee reports in September 2021, gave approval to conduct a statutory consultation on the proposal to relocate Bothwellpark High School, create a P4-P7 Language and Communication Support Centre (LCSC) as part of St Aidan’s Primary School, and develop a 0-5 years- old Family Learning Centre within the Edward Lawson Centre as a second phase of reconfiguring intensive ASN systems and services. In November 2021, a report provided committee with an update on the considerable progress made in implementing the 12 recommendations arising from the ASN review. In February 2022, a report was taken to committee providing an overview on the outcome of the statutory consultation on the relocation of Bothwellpark High School to establish an integrated Zero to 18 Offering for Children with Complex Needs. Significant range of activities being progressed to support the delivery of the Council’s ambitions. Audit work will review progress and provide assurance on the adequacy and effectiveness of relevant project management and governance arrangements. YES Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P044.1 Keeping the Promise: Care experienced children and young people Keeping the Promise: Care experienced children and young people In February 2020 the Independent Care Review reported its findings in the form of The Promise, which sets out a path for a 10-year programme of transformation in the delivery of care and family support in Scotland and places the voice of children and young people at its heart. This was followed by the Promise Plan 2021-24 - a blueprint for priority actions over the next three years. The council has committed to supporting this programme and to Keeping the Promise. Over the next year it is also anticipated that legislation incorporating the United Nations Convention on the Rights of the Child into Scots Law will be embedded. This is reflected in the new Children’s Services Plan for North Lanarkshire 2021-23 which is shaped around the foundations of the Promise, the updated improvement plan supporting the current Corporate Parenting Strategy 2019-23 and the recruitment of a Promise development team whose lived experience of care is integral to local planning. To support the ambition, a range of work focused on improving outcomes for care experienced children and young people will continue alongside new areas of work. These include: • Continuation of the Close to Home programme designed to improve capacity to support children and young people closer to their communities. • A review of the operating model for local children’s carer services. • Expansion of support to kinship families though the new kinship team. • Continued enhancement of the virtual school model. • Integrated planning around educational and vocational pathways. • Enhancement of health, mental health, and wellbeing supports. • Contextual safeguarding. • A focus on child-centred records and recording. • Work to ensure all children and young people benefit from positive relationships. Programme of work activity does not require or justify Internal Audit coverage in 2022-23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P079 Curricular review This programme of work relates to the ongoing review of the curriculum and has a clear strategic focus on the delivery of a revised curricular model to facilitate a more effective set of pathways for children and young people. This encompasses taking forward the four overarching recommendations from the Organisation for Economic Cooperation and Development (OECD) Implementing Education Policies: Scotland’s Curriculum for Excellence: Into the Future: 2021 report. There is a greater emphasis on re-aligning key elements of Curriculum for Excellence at national and local levels in response to recovery from the pandemic and the transformational change in approaches to digital learning and teaching. The results of an initial review were reported to committee in May 2020 and a further update was reported in November 2021; this described the work being undertaken by schools and establishments and the central team to ensure coherent curriculum planning and delivery arrangements on the implementation of 32 period week and Future Fridays. There was also a report noted and approved by committee in February 2021 which updated on digital learning, the deployment of devices to vulnerable children and young people, and curricular initiatives to support educators and learners during the pandemic. The Digital School continues to develop approaches in three focused areas of infrastructure and accessibility, digital capacity, and learner experience. Throughout 2021, the focus has been to further strengthen and enhance the curriculum offering and cohesiveness through online learning and supporting children, and young people and families through periods of home learning relating to the ongoing pandemic. In 2022 this programme of work will provide updates to committee on the progress of the curriculum review and taking forward the OECD recommendations in relation to learner pathways, digital learning and provision, curricular frameworks, and initial planning for a maximum of 21 hours class contact time for teachers. Programme of work activity does not currently require or justify Internal Audit coverage in 2022- 23. NO P045.1 Tackling domestic abuse and gender-based violence - support for adults and families The impact and harm caused by domestic abuse continues to present a significant challenge to North Lanarkshire’s communities. Building on the review of services undertaken and in line with the aspirations of Equally Safe, Scotland’s strategy to eradicate violence against women and girls, a comprehensive strategy and plan will be developed through the Violence Against Women Partnership. This will aim to ensure a coherent approach to improvement activity which will include a focus on prevention and early intervention as well as enhancing practice, support, and safeguarding. Specific priorities over 2022 will include: • The extended rollout of the Safe and Together model through a partnership training and development programme. • Continued work to embed UP2U (the Domestic Abuse Intervention model) and the expansion of reach through the non-mandated UP2U Family Intervention programme. • Completion of the role out of MVP (Mentors in Violence Prevention) in secondary schools and development of a primary school programme and linking with the Equally Safe at School programme. • Enhancement of the MARAC (multi-agency risk assessment conferencing) model. • Continuing work to strengthen pathways to support. Programme of work activity does not require or justify Internal Audit coverage in 2022-23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P048.1 Framework for physical activity Active and Creative Communities Strategic Activity Framework During 2020, this programme of work updated the ActiveNL framework within the context of the decision to insource culture and leisure services and the Physical Activity Strategy 2020-30. The ActiveNL Framework seeks to integrate and align partners’ priorities to address a clear mission and suite of key objectives, focused on improving levels of physical activity through active living, sport and recreation, dance, and play. The ambition is to deliver the many benefits of participation for all residents of North Lanarkshire. This will mean increased opportunities for engagement, new approaches, and different ways of delivering services. To draw on the wider service offerings within the council, a strategic delivery plan now needs to be developed. This will aim to deliver support in terms of health and wellbeing, the local economy, education, reducing inequality, and realising innovative future working with communities in line with the national strategy, A Culture Strategy for Scotland. Within the context of the new Active and Creative Communities offering, an action plan will be developed in support of the agreed focus on active living, sport, dance, and play. To meet the World Health Organisation’s physical activity targets and lessen health inequality gaps in North Lanarkshire, the action plan will maximise opportunities offered through enabling participation and promoting a range of social, cultural, and leisure activities. Working with community partners and strengthening existing lists to schools, the action plan will offer a baseline approach for improvement through to 2030. During 2022/23, the programme of work will reflect the position of Active and Creative Communities as an established service in the council. An updated action plan will both reflect those actions which carry over from year one and focus on new activity planned for year two. An increased focus on partnership working internally and with external partners will be a key theme. Active and Creative Communities services continue to be subject to a period of review and change since returning to North Lanarkshire Council. The outcome of the review and further alignment with The Plan for North Lanarkshire will be presented in the summer of 2022. This will reflect the ongoing requirement to balance community need with ensuring sustainable service provision which supports a co-produced approach. A key element in service development is the involvement of more volunteers within services. It is recognised that many services will benefit from this and will develop a comprehensive Volunteer Policy which supports those giving up their time with clear training opportunities and provides a chance to build skills, enhance community connections and, where appropriate, provide pathway into employment. As service changes see a move in operational and structural terms, into Education and Families, activity to enhance the offer to young people will be to the fore, working with colleagues to ensure young people reach their full potential through development of a curriculum which offers a range of opportunities for all interests. Finally, a key aim of the Active and Creative Communities Framework is enhancing and increasing the number of people who are now active or engaged in services. Much has been achieved to date and a comprehensive report on progress will be presented to committee towards the end of 2022. Programme of work activity does not currently require or justify Internal Audit coverage in 2022- 23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P049 Prevention and early intervention North Lanarkshire has a long history of innovative practice which aim to maximise independence and support individuals to remain active members of their community. Approaches prioritise prevention, early intervention, and community capacity building, with a focus on promoting health and wellbeing and addressing inequalities. Core within this is tackling poverty and ensuring all developments aim to reduce inequalities. The impact of the pandemic makes the focus on addressing inequalities and targeting hard to reach populations even more important in seeking to improve health and wellbeing. Further activities being developed under this programme of work include: • Continuing the development of routine enquiry to include a range of health improvement and inequality focused topics (including financial inclusion enquiries) into the formal assessments by all health and social care professional groups. This work strand will be developed in tandem with First Point of Contact. • Continuing the expansion of the content and usage of Making Life Easier, North Lanarkshire’s self-help portal, to enhance access to appropriate information and low-level supports. • Building on the Healthy Schools Framework within North Lanarkshire’s schools. • Developing targeted self-help programmes to enable individuals to proactively manage their own health and the day-to-day practicalities of living with a long-term condition, including being able to identify and act on the signs of exacerbation. New programmes will include the use of technology to enable monitoring of conditions. • Implementation of the Type 2 Diabetes Framework for Lanarkshire. • Further developing Anticipatory Care Plans (ACPs) which allow individuals to make informed choices about how and where they wish to be treated and supported. While the use of ACPs has expanded, further work is required to ensure the process is more integrated in approach and electronically hosted to maximise impact. • Further promoting awareness of Power of Attorney for staff and the public through website North Lanarkshire - My Power of Attorney. • Expanding physical activity programmes to include home support and tie in closely with the reablement and rehabilitative ethos. This has arisen from the pilot in North Lanarkshire for the Care About Physical Activity (CAPA) programme which aims to support older people in care homes to move more often. • Delivering the Tobacco Control Strategy. • Improving uptake of cancer screening programmes. • Implement a range of measures to improve breastfeeding rates, including work to become Scotland’s first Breastfeeding Friendly council. Community solutions Investment in the third sector offers the opportunity to genuinely focus on prevention and early intervention. The Community Solutions Programme, supported by Voluntary Action North Lanarkshire, brings both locality and thematic structure to volunteer, neighbourhood, and community activity. Programme of work activity does not require or justify Internal Audit coverage in 2022-23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P080.1 Keeping the Promise: Support for families Keeping the Promise: Support for families In February 2020 the Independent Care Review reported its findings in the form of The Promise, which sets out a path for a 10-year programme of transformation in the delivery of care and family support in Scotland and places the voice of children and young people at its heart. This was followed by the Promise Plan 2021-24 - a blueprint for priority actions over the next three years. The council has committed to supporting this programme and to Keeping the Promise. Over the next year it is also anticipated that legislation incorporating the United Nations Convention on the Rights of the Child into Scots Law will be embedded. This is reflected in the new Children’s Services Plan for North Lanarkshire 2021-23 which is shaped around the foundations of the Promise, the updated improvement plan supporting the current Corporate Parenting Strategy 2019-23 and the recruitment of a Promise development team whose lived experience of care is integral to local planning. During 2022 work will continue to develop and enhance integrated family support systems in line with the 10 principles for good family support embedded in the Promise and building on the opportunities provided by the empowering Cluster model and the learning from integrated working to support vulnerable children and families during the pandemic. Specifically, work will include: • Partnership with the Promise team nationally on Human and Economic Cost Modelling (HECM) to support capacity for a transformative shift to upstream early support. • Enhancement of Family Group Decision-Making supported by the piloting of individual family budgets. • Further development of community mental health and wellbeing supports for children, young people, and families in line with the new national framework and incorporating learning from pilot activity and family feedback. • A focus on improving access to support, including a review of social work duty systems to ensure better alignment with integrated cluster arrangements and delivery of preventative support. • In conjunction with the ASN programme, a focus of improving wider support and transitions for children with disabilities. • Development of integrated support in early years • Completion of a review of support to children and young people in conflict with the law and continued development of the contextual safeguarding model. Programme of work activity does not require or justify Internal Audit coverage in 2022-23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P005.2 Tackling poverty While trends show strong improvement in several key indicators relating to economic growth, investment, and educational attainment, there are still unacceptably high levels of deprivation and child poverty, and clear areas of inequity and inequality remaining across North Lanarkshire. With a focus on inclusive growth and prosperity for all, The Plan for North Lanarkshire, seeks to ensure that all North Lanarkshire’s people share equally in the improving picture, and there is an element of social inclusion across all towns and communities. The focus on poverty means tackling some of the greatest hardships experienced by people living in North Lanarkshire - such as low pay, expensive fuel, or inadequate support to meet life's challenges. The focus on inequality means action that reduces the gaps between people living in different circumstances - gaps in relation to health and wellbeing, educational achievement, having a decent job that pays a decent wage, transport to get to work, and good quality services and facilities. With employment being one of the key drivers to support individuals and families out of poverty, the Workforce for the Future Strategy 2020-23 (approved in March 2020) has a focus on pathways out of poverty and aims to ensure opportunities for all to access training and increase skills that enable routes to meaningful employment and supports the most vulnerable residents into work. Aligned to the Workforce for the Future Strategy, the North Lanarkshire Youth Guarantee supports the tackling poverty priorities and through work via a local employability partnership, will support a range of additional youth employability activities to support the employment, education or training of young people, particularly because of the impact of the pandemic on the labour market. Towards a Fairer North Lanarkshire, the Tackling Poverty Strategy 2020-23, and supporting action plan comprises several underpinning elements: • Child Poverty Action Report - developed and implemented in line with the Child Poverty (Scotland) Act 2017 which introduced statutory targets to reduce child poverty in Scotland by 2030. • Improving the provision of information and advice to help those most vulnerable combat fuel poverty. • Continuing the roll out of anti-poverty approaches for children, including pedagogical practice, and support programmes to address food poverty. Inclusion pledge Work will be undertaken to develop a North Lanarkshire inclusion pledge / guarantee to bring together key activities such as supported employment, workforce planning, recruitment, procurement, and service delivery and tie these into current duties such as equalities, Fairer Scotland, and child poverty actions. This action will cement the council’s explicit commitment to inclusion across its workforce, its operations and service delivery. Internal Audit work on this issue was undertaken in 2021-22. Routine follow-up work will review implementation of agreed actions. Programme of work activity does not currently require or justify further detailed Internal Audit coverage in 2022-23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P050.1 Do the right thing, first time First Point of Contact (FPoC) and home-based assessment A key aim of the health and social care integration legislation is to develop frontline services that are integrated at the point of delivery, simplifying the service landscape and removing the frequent hand-offs and duplication between services. The three-year Strategic Commissioning Plan (SCP) for 2020 to 2023 sets out six key ambitions relevant to all stakeholders and offers clarity of direction at a time of increasing demand through demographic change as well as financial challenge. While engagement and participation in writing the SCP was carried out prior to the pandemic, the ambitions not only remain relevant but become even more important. It has become more prevalent for changes in associated areas of work to be progressed much more quickly or for specific areas of work to undergo further review in light of the experience and impact of the pandemic. FPoC remains a key priority. This aims to ensure that, wherever people contact the system, they receive a consistent and correct response which has a focus on preventative and anticipatory care approaches. At present there are numerous potential entrances to the system - from walk-in at a range of sites to separate service telephone numbers and websites. Collectively health and social care practitioners hold a wide range of information and potential responses but facilitating the correct engagement can prove challenging. The development of FPoC seeks to build a system which empowers people to be as healthy, safe, and independent as possible but ensures that when they need help, treatment or care, they can access the correct supports efficiently and effectively. The project will link with DigitalNL developments and work in relation to General Medical Services. The development of an increasingly effective FPoC includes the need to ensure robust assessment at home. Facilitating discharge from hospital at the earliest opportunity and avoiding unnecessary admissions to hospital is enhanced by focusing assessment at home, in familiar surroundings, involving family more actively. Prioritising mental health Two of the main national strategic developments are around the Primary Care Improvement Plan (tied into the new General Medical Services contract) and the Mental Health and Wellbeing Strategy. Pan-Lanarkshire strategies have been development for both areas, with associated action plans setting out the key deliverables for the next five years. Both programmes of work will continue to create a range of prevention and early interventions, set within a wider multidisciplinary approach. Challenging stigma and ensuring that mental health is given the same priority as physical health are important elements of the Lanarkshire Mental Health and Wellbeing Strategy 2019-24. It is expected that the pandemic and associated restrictions will continue to have a significant impact on mental health, with increased demand for services and supports. Where the impact of mental health has a significant effect on a person’s ability to live independently in their local community, or adversely affects their ability to make decisions in their best interest, work is also being done to respond appropriately to increased demand because of the Mental Health and Adults with Incapacity legislation. The statutory functions of the council include the requirements to ensure the right number and availability of Mental Health Officers (who are qualified social workers with additional qualifications in mental health), recognised currently as being problematic both nationally and locally. The development of Urgent Care pathways will see a change over time in the use of Emergency Departments and changes to both physical and mental health pathways. Programme of work activity does not currently require or justify Internal Audit coverage in 2022- 23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P051 Focus on what matters to people (outcomes) In line with legislation, there is a clear duty on authorities to give people more choice and control over how they achieve agreed outcomes. This includes increased transparency around how much money is available to put individualised support arrangements in place, make services and supports much more specifically designed to meet individual needs, and be able to achieve important outcomes. Self-Directed Support (SDS) aims to improve people's lives by empowering them to be equal partners in the design, delivery, and evaluation of their support. North Lanarkshire has been at the forefront in developing the model, with significant progress having been made for children affected by disability and younger adults. The modernisation of home support services is an important development in ensuring that older adults are more routinely offered choice and control through individual budgets. The success of promoting increased choice and control is dependent upon a wide range of local authority, third, and independent sector providers being available to meet the wide and varied needs of children, adults, and older people. A 10-year framework is in place offering longer term commitment to people in North Lanarkshire. This longer-term framework facilitates a focus on working in partnership with independent sector providers to facilitate choice and control and the flexible and innovative achievement of outcomes remains the focus. Individualised responses which empower people to live in their own homes - with support arrangements built in partnership with family and friends - has been a particular strength throughout the pandemic. Work will continue to ensure underrepresented groups are encouraged to take advantage of the choice and control offered through adopting a self-directed approach. SDS covered by previous audit work. Issues arising will be progressed via routine follow-up work. Programme of work activity does not currently require or justify further Internal Audit coverage in 2022-23. NO P052 Support people to live well connected lives Promoting increased choice and control through the principles of Self-Directed Support (SDS) will continue to be a focus for the Health and Social Care Partnership and social work services. The implementation of the new model of home support has been ongoing over the past few years, creating a greater focus on rehabilitation, recovery and reablement and introducing the option of SDS for older people. In line with the DigitalNL programme, further developments are progressing to maximise the use of electronic scheduling and remote working, which will improve both the quality and efficiency of the service on offer. Findings from the national independent Review of Adult Social Care services and the development of a National Care Service will inform the future direction of local services and models of care. Work with wider partners, in particular Community Solutions (a community led, health and social care investment programme operating across North Lanarkshire focused on building communities where people can have full, independent lives), adds a depth to the local response which recognises the importance of people living well, with friends and relationships and active roles within local communities. The full reporting of the Health and Social Care Partnership to the Integrated Joint Board and Performance, Finance and Audit Committee will identify reports on the detail of the Strategic Commissioning Plan programme of work, which will be relevant to the Adult Health and Social Care Committee. Reports will be remitted as appropriate. Programme of work activity does not currently require or justify Internal Audit coverage in 2022- 23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P054 Technology and sustainable solutions Within the world of health and social care, technology enabled care is an ever-expanding feature of developing models. This has particularly been the case over 2020 and into 2021 with the response to the pandemic relying heavily on the extended use of technology in care and support, as well as for lines of business. In North Lanarkshire, there are many examples of how innovative use of technology has supported individuals to access services and supports, remain in the community, and manage their condition. This experience of technology is now expanded to include Near Me access to assessment and treatments (a video consulting service that enables people to have health and social care appointments from home or wherever is convenient). In conjunction with South Lanarkshire Health and Social Care Partnership, the pan-Lanarkshire Technology Enabled Care group has been awarded funding from the national work stream to support development of a blueprint from which to develop future service provision. In conjunction with housing, a project will be developed to fully embed the wide range of technological supports within a Very Sheltered Housing Complex, with the aim of supporting new models of support and care and evaluating the impact for potential wider roll out. Opportunities will also be maximised around the community alarm service, with a move to digital opening up potential for further innovative practice. Programme of work activity does not currently require or justify Internal Audit coverage in 2022- 23. NO P082 Work, volunteer, and care Supporting the health and wellbeing of staff, volunteers, and carers is a key ambition within the Strategic Commissioning Plan 2020-23 and is essential to sustaining a whole system approach to improving the health and wellbeing of local communities. The Care Academy plays an important role in developing the future workforce as well as provide encouragement and opportunity to progress for current employees. The Community Solutions strategy, supported by Voluntary Action North Lanarkshire, provides an important vehicle to supporting community response to connecting people. The Carers (Scotland) Act 2016 set out a range of duties on local authorities and health boards to improve the support and recognition of unpaid carers. The Act is designed to support carers’ health and wellbeing within each Health and Social Care Partnership area. The Carers Strategy Implementation Group will continue to monitor the impact of the local responses to act and bring forward regular reports to the Adult Health and Social Care Committee and Integrated Joint Board. Programme of work activity does not currently require or justify Internal Audit coverage in 2022- 23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P088 Digital infrastructure Digital infrastructure aims to both improve connectivity for the council as a corporate entity, but also to leverage that requirement to positively disrupt the marketplace, improving connectivity availability, affordability, and take-up for residents and businesses. Through delivering next generation digital infrastructure, the project aims to stimulate inclusive economic growth and investment in digital skills. By providing the affordable connectivity required to attract new businesses and tackle areas of digital exclusion, digital infrastructure creates an environment that fosters innovation and supports people and businesses to live, learn, work, and operate in smart and digital ways. A communications technology partner will help shape digital connectivity and deliver smart services and intelligent solutions. Driven by the ambition set out in The Plan for North Lanarkshire, fully integrated digital services that are responsive to changing demand and meet residents and service users’ needs will be developed. This programme of work will initially address the underlying infrastructure within the authority, with the first 18 months focused on the installation of fibre connectivity across local towns and villages, connecting council corporate properties to a new and improved corporate network and increasing fibre coverage across the authority. Ultimately this infrastructure will ensure state of the art connectivity in key council buildings and areas, facilitating 5G coverage, providing the foundations on which to transform residential areas into smart towns and connect them to innovative services that help reduce demand and support priorities, and enabling the Internet of Things (IoT) as standard across North Lanarkshire’s homes, streets, communities, and towns. Introduction of a consolidated public WiFi solution is a key aspect of the programme, incorporating transitioning from existing disparate solutions and bringing new areas online (supported accommodation, country parks, etc). Interaction through community groups advertising broadband availability and the structured use of voucher schemes are other aspects that will be used to aid take-up of connectivity offerings. During 2022/23 the following areas will be reported on - corporate transition to new solutions, fibre availability to premises, investment of third- party fibre broadband suppliers, community engagement, and the voucher scheme use. Reporting in 2023/24 will update on the use of public WiFi and the take-up of residential and business broadband via these new suppliers. All IT architecture, solutions, and devices will be prioritised, developed, and managed through the councils Enterprise Architecture Governance Group (EAGG) and Technical Design Authority (TDA). By maintaining strategic oversight, the EAGG will ensure all IT related projects and solutions are fit for purpose, comply with all relevant standards, specifications, and principles, and facilitate a consistent one council approach. Digital NL and associated digital infrastructure arrangements remains a key transformational programme of work and providing assurance on this remains a priority for Internal Audit work in 2022-23 YES P007.1 Annual corporate communications plan A Communications Strategy was approved at committee in June 2019. This sets out how the council will communicate its vision through ongoing brand development within the Live, Learn, Work, Invest, and Visit themes and strategic deployment of campaigns. To support the Communications Strategy a communications plan is updated each year, this describes planned major communications activity under the Live, Learn, Work, Invest, and Visit themes, forward looking over a 12-month period. It also reports on the previous year’s activity in support of all the council’s strategic priorities. The plan is scheduled to be presented to committee in cycle 3 of 2022 and cycle 2 annually thereafter. Programme of work activity does not currently require or justify Internal Audit coverage in 2022- 23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P003.2 Business change and service redesign The DigitalNL transformation programme has a significant impact internally on council staff and externally with service users, the wider public, and local businesses. This involves changes to the way services are delivered, realigning staff roles and responsibilities and building digital knowledge and skills, shifting the way people interact with the council towards accessible online solutions, and enhancing the digital infrastructure across North Lanarkshire. Maintaining this overarching programme of transformation ensures strategic oversight of each individual digital work package. This includes the following: • A programme of service construct sprints to improve productivity and remove inefficiencies and reconfigure processes to better deal with the impact of rising service demand and decreasing resources. • Improvements to self-service opportunities for residents to encourage a culture of self-management and self-support. • Further development and roll out of self-service opportunities to enable staff to be more self-sufficient and better equipped to deliver the needs of the business. • Implementation of further intelligent automation to improve productivity by eliminating data entry errors and decrease completion times in tasks that are high volume, repetitive, and manually intensive. • Oversight of the Systems Integrator (SI) developments in delivering the work packages for mobilisation and planning, digital workplace (Microsoft 365) design and implementation, cloud assessment and migration, and the digital platform foundation. • Management of the benefits realisation approach to define and track the benefits achieved from the various change programmes to ensure these are realised. • Alignment with the development of service specific workforce plans (and. the digital skills and inclusion programme of work within P093) to take account of the affect which the DigitalNL transformation programme will have on the size and shape of the council’s workforce and what it means for existing roles, as well as roles that are likely to be required in future. A refreshed Digital and IT Strategy was developed and approved in February 2022 - this reiterates the vision for a Digital North Lanarkshire with Digital Communities, a Digital Economy, and a Digital Council and aims to strengthen alignment with the council’s long-term vision and Programme of Work items, set the direction for the year ahead, and support the delivery of wholly integrated and connected programmes of work to realise the digital vision. Digital NL (and the associated business change and service redesign processes_ remain a key transformational programme of work and providing assurance on this remains a priority for Internal Audit work in 2022-23 YES Programme of work to support the shared ambition Internal Audit commentary Include in 2021-22 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P093 Digital skills and inclusion With the rapid pace of technological change and changes in how people live, learn, work, and do business, building digital skills across young people, residents, and businesses to meet current and future digital skills requirements is critical. The council has an established Digital Skills and Inclusion Group which has co-ordinated a range of activity related to improving digital skills in North Lanarkshire focusing on five inter- linked workstreams: • Digital teaching, learning, curriculum, and pathways • Digital business, intelligence, engagement, and support • Digital council and workforce • Digital communities, employability, and skill development • Digital health and care The work of the Group is aligned to the council’s Digital NL transformation programme, the council’s Digital and IT Strategy, Driving Digital Locally, Digital Infrastructure, Digital School activities, and the Workforce for the Future Strategy. The Group reported activities to committee in May 2021. A survey of local businesses undertaken in 2021 highlighted that 67% of respondents had a current digital skills gaps within their organisation. The survey highlighted the importance of digital skills to businesses and the growth in demand for more advanced digital skills. During 2022/23, the council will deliver a clear, co-ordinated partnership approach to digital skills planning focused on the current and anticipated future demands for digital skills within North Lanarkshire to support economic recovery and growth, to maximise the impact of improvements to the digital infrastructure across North Lanarkshire, and to develop a digital ready workforce through a skills academy approach. As part of this work, a detailed action plan is being developed outlining how the council and its partners will: 1. Build digital skills, innovation, and capability within the North Lanarkshire business community to meet future demand, address short to medium term skills shortages, reduce vacancies, and support economic growth. 2. Build digital skills and capabilities in children and young people and deliver digitally enhanced curriculum and pathways aligned to business and labour market needs and intelligence. 3. Support residents, community groups, and the third sector to improve their digital skills and capabilities and build a digital ready workforce across North Lanarkshire. The detailed action plan and update on work being undertaken to develop digital skills will be reported to committee in cycle 4. Driving Digital Locally The wide-reaching extent of the DigitalNL transformational programme has a significant impact for staff and service users, businesses and people across North Lanarkshire’s communities. In approving the DigitalNL business case, Members acknowledged this would require adoption of a whole place approach, with all future service delivery being designed to reflect the needs and outcomes of communities going forward. Involving stakeholders and staff, providing opportunities for ongoing dialogue, and listening to views and taking feedback on board is essential to ensure service design reflects stakeholder needs, views, and aspirations. As such, a range of communication channels were deployed during 2020/21 to provide the initial messages around this whole place change. As the DigitalNL transformation programme progresses, stakeholder engagement was further developed during 2021/22 through Driving Digital Locally communication and engagement. These arrangements, developed in tandem with Community Boards, are designed to facilitate local people, Elected Members, and communities being at the heart of the council’s operating model. Aligned to the council’s Communications Strategy, this programme of work will ensure the development of a rolling plan of communication and engagement activity so that all stakeholders - staff, Elected Members, trade unions, service users, residents, and businesses are well informed, left in no doubt as to what is happening, and positively welcome the transformation. Programme of work activity does not currently require or justify Internal Audit coverage in 2022- 23. See proposed work on wider Digital NL programme. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P086 Equalities Equality outcomes Establishing equalities outcomes is a requirement of the Public Sector Equality Duties with the purpose of advancing the general Equality Duty. These require to be evidence based and refreshed every four years, with progress reported every two years. A refreshed set of equality outcomes, covering the years 2021-25, was approved at committee in June 2021. These nine outcomes were developed through ongoing community engagement and gathering qualitative and quantitative information regarding the disadvantage and inequalities experienced by people with characteristics protected by the Equality Act 2010. A report on progress in the first year is scheduled to be presented to committee in cycle 1 of 2023. Black Lives Matter Working Group and research in terms of the Black, Asian and minority ethnic population As approved at the Council meeting in August 2020, a Member / Officer Working Group was established to look at how “the council and its partners can work to ensure that all residents are able to live their lives free from racism or discrimination of any form”. The work of this group was detailed in an action plan and reported to committee in September 2021. The intention was reported to conclude the Working Group in February 2022, but to continue with an action plan that would align with the council’s equality outcomes and commitments set out in the Race at Work Charter. As such, a Race Equality and Employment action plan has been developed that looks specifically at advancing equality for current and prospective BAME employees. In June 2021, findings from phase 1 of the research to understand the experiences of North Lanarkshire’s Black, Asian and minority ethnic people was reported to committee. Phase 2 of the research will provide a greater focus on specific areas of life. A report with all findings and recommendations will be presented to committee in cycle 3. A key aspect of the Black Lives Matter Working Group was to engage with local people on this agenda to promote understanding of the work of the group and ultimately advance race equality and relations in North Lanarkshire. A community conference is scheduled to take place in late February 2022. All this work will be brought together into a report specifically about the progress the council has made - and will continue to make - to advance race equality in North Lanarkshire. Employer accreditation programmes to advance equality The council currently holds two specific equality focused employer accreditation awards: • Disability Confident Leader - This aims to advance equality of disabled people by meeting the criteria set out within the themes of getting the right people for your business, keeping and developing your people, and showing leadership by actively helping other employers make the journey to becoming Disability Confident. • Equally Safe at Work (ESAW)- The council was awarded the ESAW bronze award in March 2021. Equally safe recognises that violence against women is both a cause and consequence of gender inequality. Therefore addressing gender inequality in the workplace is a fundamental step in preventing violence against women. The council also signed up to the Business in the Community Race at Work Charter in October 2021. The Charter asks signatories to act on seven calls in relation to race equality in the workplace. Reports detailing the progress of these employer accreditation programmes and the Race at Work Charter will be presented to committee as part of the process of becoming a Fair Work employer and organisation. Progress towards becoming a Fair Work employer and organisation Many aspects of Fair Work are being implemented by the council internally and in partnerships in place with external organisations. All equalities initiatives within this programme of work make a significant contribution to the council being recognised as a Fair Work employer. However, other aspects such as a commitment to the Real Living Wage, investment in employee learning and training, and health and wellbeing support are also included within the Fair Work agenda. Also included are how the council influences external organisations through the delivery of services and procurement of goods and services, and discretionary grant support programmes to community groups and businesses. A report on the council’s approach to and status as a Fair Work employer will be presented to committee in cycle 4. We will undertake a general overview of how the Council seeks to ensure compliance with relevant legislative requirements and manages risks associated with this Programme of Work activity. YES Programme of work to support the shared ambition Internal Audit commentary Include in 2021-22 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P056.2 Working with communities’ model and supporting governance structure Working with communities is vital to ensuring that North Lanarkshire fulfils its ambition as the place to Live, Learn, Work, Invest, and Visit. Community engagement and empowerment approaches should support those who live locally to contribute to, and benefit from, the ambitious vision for North Lanarkshire. The aim is to achieve an effective model of co-production across all key areas of activity. Approved at committee in 2019, Community Matters - a Framework for Working with Communities, outlines the principles and approaches to working with communities in the development and delivery of The Plan for North Lanarkshire and supporting Programme of Work. Reflecting this, updates have been provided to committee on the implementation plan for engaging communities at a locality level within nine distinct communities. This includes: • Implementation and development of the nine Community Boards to ensure community involvement and governance for local decision making and investment including establishing a Board development programme and introducing the role of Community Champions. • Launch of nine local outcome improvement plans (LOIPs) for each area and development of delivery plans under each priority. • Work with community planning partners to scope out and agree an appropriate local partnership delivery model. • Co-ordination and support for engagement around The Plan for North Lanarkshire relevant to an area or community of interest. • Progress with development of a shared community and voluntary sector support framework and working arrangements. • Establishment of opportunities for local people to influence use of council and, where appropriate, partnership resources through a Participatory Budgeting model. The programme of work for 2022/23 will build on the progress made to date in establishing the Community Boards and the LOIPs. As such, work will focus on: • Reporting progress on the delivery of the LOIPs and maturing of the Community Boards. • Implementation and monitoring of the priorities identified through the nine LOIPs which reflect partnership support and local outcomes and measures of success. • Further embedding a co-ordinated approach to community focused communication and engagement to ensure best use of resource and targeting of key messages and opportunities. • Mainstreaming Participatory Budgeting approaches. • Reviewing and implementing new community and voluntary sector commissioning arrangements. Participatory budgeting Participatory budgeting is a different way to manage public money. Communities decide how part of a public budget will be spent, enabling citizens to work with decision makers on budget decisions about services. It also has the capacity to support active citizenship, helping build stronger communities and communities proactively involved in solving local problems. The profile and spread of participatory budgeting have accelerated in Scotland over the past decade; from little more than a handful of known processes in 2010 to at least 200 processes having taken place by 2018. There has also been increasing legislative and policy support for participatory budgeting. • A revised framework agreement, in May 2021, extended the timeframe to deliver on the 1% commitment to the end of March 2022 in response to delay caused by the pandemic. The council established a short life task and finish group to explore processes and priorities for action and a report was presented to committee in November 2021 providing an update and seeking approval to establish (via the Community Boards) appropriate Participatory Budgeting task / reference groups (or similar) along with governance processes with implementation supported through the Community Board development programme. The priority for 2022/23 will be to develop the role of the locality subgroups as a key mechanism for driving Participatory Budgeting approaches locally. This Programme of work activity has been the subject of previous work on Community Engagement and Participatory Budgeting but remains an important aspect of how the Council aims to deliver its ambitions and ongoing developments means that providing assurance on the adequacy and effectiveness of relevant management arrangements and progress remains a priority for Internal Audit work in 2022-23 and will be included within work on corporate governance and the management of strategic change. YES Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P084.1 Building capacity and social capital Underpinning work with young people, adult learning, parenting, and family learning is the process of community development. This supports communities of place and identity to use their skills, assets, and strengths to improve their individual and collective outcomes. Working and learning together is vital to sustain community engagement. This approach helps build the skills and capacity of communities to take control of their own assets, build capacity, and develop social capital. Going forward a greater emphasis will be placed on community development approaches across work with young people and community-based adult learning and family learning to achieve greater cohesion and connections across communities in relation to the long-term ambition for North Lanarkshire. Over the past two years there has been an increased focus on working with the most vulnerable in North Lanarkshire’s communities due to the pandemic, with a shift for many aspects of delivery onto online platforms. There is a continued focus on engaging with North Lanarkshire’s residents who reside in areas within the lowest 20% of Scotland’s data zones Young people At a youth summit in November 2021, elected members and young people discussed issues such as health and wellbeing, the environment, places to go and things to do, and employment. It was here that the Board was agreed to be called Future NL. In line with actions set out in The North Lanarkshire Youth Work Delivery and Recovery Plan for 2020-22 and, following approval at committee in August 2021, a new youth participation structure was implemented including the development of improved youth engagements across the council committee structure. The move from six to nine local youth voice groups in line with the Community Board structure, and the development of a new Board aims to enable young people and Elected members to engage with each other and improve youth engagements and youth voice across the structure. Reports to committee through the programme of work for 2022/23 will focus on the new youth participation structure and the development of improved youth engagement across the council committee structure. This will include an update on the training and action plans of the nine local youth voice groups, Members of the Scottish Youth Parliament, youth reference groups, and the development of Future NL. The North Lanarkshire Youth Work Delivery and Recovery Plan for 2020-22 was approved at committee in August 2020. At this time, it was agreed that the plan should be a two-year interim recovery and delivery plan due to the impact of the pandemic on young people. At cycle 4 2022, a full report on the Youth Work Delivery and Recovery Plan 2020-22 will be presented alongside a new North Lanarkshire Youth Work Delivery Plan for 2022-25. This plan will use a community learning and development youth work approach and be co-produced with young people and the North Lanarkshire Youth Work sector. Community based adult learning and family learning • In recent years there has been an increased focus on employability; this has determined the focus on adult learning in further and higher education. A national review of adult learning is underway, and the national Adult Learning Strategy is scheduled for publication in April 2022. • The Youth Guarantee programme has given participants the opportunity to gain experience of all functions of community learning and development, adult learning, family learning, youth work, and community capacity building and qualifications. The review and evaluation of the programme and the ongoing tracking of participants progress will inform the development of a core Young Adult programme. This report is scheduled to be presented to committee in cycle 3 of 2022. Resettlement programmes The Syrian Resettlement team was created in 2015 to deliver on the UK and Scottish Government’s commitment to supporting Syrians fleeing conflict with relocation to North Lanarkshire. The work of the team supports relocations through the United Kingdom Resettlement Scheme (UKRS), including family reunification, Afghan Relocations and Assistance Policy (ARAP), and Afghan Citizens Resettlement Scheme (ACRS) adults and families through the associated refugee and resettlement programmes and co-ordinates social work, housing, English for speakers of other languages (ESOL) and integration services, education and NHS support and provision on arrival. The UK National Transfer Scheme Programme of work activity does not currently require or justify Internal Audit coverage in 2022- 23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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for Unaccompanied Asylum-Seeking Children (UASC) is also co-ordinated once the initial assessment has been made by social work. To date 44 families have resettled in North Lanarkshire, this equates to a total of 153 people. 20 children have been born to Syrian families since 2015. North Lanarkshire has signed up to support the various new schemes on a case-by-case basis. To date three Afghan families (eight adults and 11 children) have been matched with properties in North Lanarkshire. Community learning and development, English for speakers of other languages (ESOL), and integration • The Adult Learning Delivery Plan has contributed to integration and progression of New Scots and ESOL learners within North Lanarkshire. Several factors have contributed to this success: the welcome from North Lanarkshire’s communities and the voluntary sector, the flexible and helpful approach of all partner agencies and the attitude and dedication of the support drawn from council colleagues and the community learning and development partnership. Community learning and development practice and approach to ESOL and integration has been highlighted locally and nationally through ESOL and integration networks. • In October 2019, a dedicated community learning and development worker (Resettlement) post was established through the Syrian Resettlement programme, to have an overview of support provided to North Lanarkshire’s refugee and migrant communities and to co- ordinate the learning and integration plans. Building on the ethos of inclusion the same approach is taken by the community learning and development team with all refugees and ESOL work being planned, co-ordinated, and delivered together. • ESOL provision and integration support is offered across the six localities and more recently online. Community learning and development and support workers provide ESOL sessions, groups, one-to-one support and doorstep drop-off of resources covering English language, Driving Theory, ESOL support for family learning, ESOL for employment, cooking, health and wellbeing, and participation in events such as International Women’s Day and Family Learning Week. • A report is scheduled to go to committee in cycle 3 of 2022 providing an update on the resettlement programmes and ESOL and integration progress and impact. Adult learning The community learning and development Adult Learning Delivery Plan 2020-22 will be reviewed and evaluated to inform the development of the new plan for 2022-25 to deliver an improved, blended learning approach to the community-based adult learning offer, particularly targeted at adults aged 16-64 with no formal qualifications by addressing barriers of literacy and numeracy, digital literacies and mental health and well-being. The revised plan and adult learning programme will align with the vision and ambitions set out in The Plan for North Lanarkshire, the Digital and IT Strategy, and the national Adult Learning Strategy by building on the success of the Youth Guarantee programme, the role of family learning, facilitating adult learner links to community development and building vibrant communities, increased opportunities for accreditation, adult literacy and numeracy, ESOL, and supporting the integration of New Scots. This report is scheduled to be presented to committee in cycle 4 of 2022. Breastfeeding Friendly North Lanarkshire The council and partners have made a commitment to lead the way in driving change to improve breastfeeding rates by increasing facilities and creating a positive culture around breastfeeding as illustrated by celebrating World Breastfeeding Week in August 2021. A group with representation from the council, NHS Lanarkshire, and the community and voluntary sector has been established and is working with the Scottish Government to establish North Lanarkshire as the first Breastfeeding Friendly Scotland accredited Local Authority. A draft Framework document has been developed and sets out how the local authority will evidence actions that will contribute to change attitudes and create a positive culture around breastfeeding, address concerns and anxieties from breastfeeding families around feeding outside the home, and work toward supporting staff to have effective conversations about breastfeeding. A report is scheduled to be presented to committee in cycle 3 2022 on the progression of the Breastfeeding Framework and achievement of the local authority Breastfeeding Friendly Accreditation award. Family learning A new model of working that supports the most vulnerable children, young people, and families has been introduced which aims to mitigate the disproportionate impact a child’s circumstances has on their chance of success. Parental engagement and the importance of parents and carers being fully engaged in a child’s learning is a key driver to improve outcomes for all children. This includes learning at home and in the community, as well as formal establishments.
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Family learning is a powerful method of engagement that can foster positive attitudes to lifelong learning and enable learning opportunities within the family (for the whole family), as well as encouraging and supporting continued learning for both child and the adult. With a focus on children living in poverty and guided by the principles of Getting it Right for Every Child (GIRFEC), the Family Learning Delivery Plan aims to deliver learning opportunities that drive forward improvements in parental engagement, family learning, and learning at home. Also informing the Plan will be emerging evidence on the impact of the pandemic on families living in poverty, which will direct work to support digital inclusion and the health and well-being of families. A report scheduled to be presented to committee in cycle 4 of 2022 will update on the review and evaluation of the community learning and development Family Learning Delivery Plan 2020-22 to inform the development of the new plan for 2022-25. This will have an emphasis on work with vulnerable families and the work undertaken to mitigate against the impact of the pandemic on children and young people and their parents and carers. Community learning and development Community learning and development work aims to empower individuals, groups, and communities. This activity has a strong focus on early intervention, prevention, and tackling inequalities and the programme of work is structured around work with young people, community-based adult learning, parenting and family learning, and community development. Learning opportunities are offered in a variety of ways through group work, informal learning, one to one sessions, and engagement through a broad range of activities. Community learning and development offers a range of universal and targeted work with young people, adults, and communities with an emphasis placed on engagement with people living in the lowest 20% data zones and other vulnerable groups as reflected within the new national self-evaluation framework for community learning and development which was launched in October 2021. A report is scheduled to be presented to committee in cycle 3 of 2022 which will have an emphasis on work with participants in the lowest 20% data zones and the work done to mitigate against the effect of the pandemic on our most vulnerable learners. Implementation of a commissioning approach The implementation of a commissioning approach to investing in the local community and voluntary sector will help to shape and guide relationships and approaches and support the voluntary sector as a delivery partner. In order to effectively deliver place and needs based locality planning and considering the lessons learnt and new ways of working prompted by the pandemic, a partnership group is in place which aims to streamline the way the community and voluntary sector is supported to fully participate in the delivery of local services. A major aspect of this work is how organisations are funded. An investment and renewal working group is in place and working to reduce duplication, increase quality of service, and ensure that the community and voluntary sector are resourced to play a full role in support of the work of the Community Boards and delivery of the local outcome improvement plans (LOIPs). This programme of work includes consideration of procurement processes, the development of robust funding agreements over longer periods, and the drawing together of wider partnership funding in a more consistent way. Implementation of a commissioning approach to investing in the local community and voluntary sector will shape and guide relationships and approaches and support the voluntary sector as a delivery partner. An update report was presented to committee in January 2022, this shifted the approach from one which focusses not on commissioning but on work to scope out a community led approach to funding the community and voluntary that mirrors the approach to participatory budgeting and can be tested using existing resources. This includes progressing a framework that underpins how the sector is supported and resourced, together with work to engage with communities to develop an agreement between the community and voluntary sector (CVS) and public sector agencies based on agreed values and principles. The proposal includes the drafting and adopting of a shared statement for community wealth building to be embedded across a number of key policy and strategy frameworks. Reports throughout 2022/23 will continue to provide updates with progress on these key areas of work and aim to present for consideration a draft proposed approach to remodeling how support resources for the CVS are administered.
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P002.1 Asset rationalisation and development Property rationalisation The council has been successful in delivering asset managing savings in the excess of £3m through a variety of activities, including property rationalisation, reduction in energy costs, disposals, and demolitions. To deliver on The Plan for North Lanarkshire, rationalise the office estate, and deliver the one shared campus, North Lanarkshire requires a one council and partner approach to the use of assets. This review will continue to radically change how the council uses its office accommodation and wider estate portfolio and reduce the requirement for many existing premises through more flexible, smarter, agile working practices, and improved space utilisation. The impact of the pandemic has led to an opportunity to accelerate the office rationalisation programme and mobilise agile working practices as a pre-cursor to the development and introduction of the community hub model in localities and roll out of DigitalNL. The Corporate Asset Management Plan (CAMP) requires to be re-aligned and investment prioritised in the future to make a sustainable estate, remodel the provision to meet operational needs, and support services being delivered within, and in conjunction with, local communities. Development of the CAMP is scheduled to be reported to committee in cycle 3 of 2022, with an update on the property rationalisation programme and move to one civic base / shared campus scheduled to be reported to committee in cycle 4 of 2022. Co-ordination of environmental assets The consolidation of assets across the council will enable a holistic overview of the management and maintenance of environmental assets (such as trees, open spaces, bridges, lighting columns, and car parks). This will also reduce inter service recharging, rationalise the management focus across the council, improve health and safety and risk management around these assets, and provide a more informed basis for asset management, improvement, and investment, where appropriate. Carried out in conjunction with the DigitalNL programme, the introduction of technology will enhance the levels of management and maintenance of each asset type. This work will link to the development of the programme of work for country parks for the future (P025.1). Progress on the initial pathfinder project considering tree asset management was reported to committee in cycle 1 of 2020, with an update in cycle 4. The results of pilot tree inspection and strategy development was presented to committee in cycle 3 of 2021. Community ownership and management Under the terms of Part 5 of the Community Empowerment (Scotland) Act 2015, community bodies have the right to request that land and buildings belonging to public authorities are transferred to them. Community ownership and management of community facilities will be a key feature of ensuring that local communities are delivery partners in achieving the shared ambition for North Lanarkshire and that approaches to asset rationalisation result in improved outcomes for local people. The council’s Community Asset Transfer policy and decision-making approach was reviewed throughout 2020 with an update approved at committee in November 2020. Committee approved a further report in 2021 which outlined a workstream to focus the council’s work with communities linked to community ownership and management of assets. This proposed: • creation of a charitable leasing policy • a shared assessment / agreement framework to be applied to all requests from communities regarding use, management, maintenance, or ownership of council assets • a plan for engaging communities around asset rationalisation and redesign of services • promotion and awareness raising around ownership opportunities Addressed by recent audit work. Programme of work activity does not require or justify Internal Audit coverage in 2022-23 although we will address this issue as part of work on the implementation of the Council’s future operating model. YES Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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• a shared understanding across services of opportunities, risks, operational challenges, and scope and parameters relating to community Progress with these key areas of work will form the focus of work for 2022/23. This programme of work reflects but is not limited to, the following strands of work: • The Delivering for Communities report approved in December 2020. • Asset management and rationalisation policy and practice. • Integrated Town and Community Hubs and Town Visions. • Framework for Working with Communities - community capacity building. • Country Parks for the Future, and Active and Creative Communities and the future model for service delivery. Rationalisation and development of fleet and waste assets. The waste and fleet service continue to develop through a process of transformational change. This has seen an integration of the two services under a common management structure and the positioning of the two services within a single depot facility. As detailed in the original programme of work, the intention was to rationalise the entire front-line depot facilities. Over 2020 the first stage of this rationalisation has been completed resulting in the waste service moving from its two primary depot facilities at Souterhouse in Coatbridge and Albert Street in Motherwell and locating the majority of the service within the Bellshill depot. This in turn has allowed the rationalisation of the property assets associated with the environmental assets service and the table below summarises the moves which have already taken place and those that are planned. The original proposal was to centralise the entire waste function at Bellshill, however by providing an operational base for the waste service at Wardpark significant efficiencies in the route planning for the front-line collection routes has been achieved. An element of the waste and fleet service has therefore been moved from Bellshill to Wardpark (six waste collection vehicles and several school minibuses). During 2021, the existing fleet workshop at Bellshill was subject to significant water ingress and in response to this a full structural survey of the roof was commissioned. In summary this concluded that the deterioration of the structure was accelerating to such an extent that the building could not be deemed safe, even in the short-term. Immediate action was taken to move the entire waste and fleet operation based at Bellshill into the former Souterhouse depot. This arrangement will remain in place until such times as a longer-term solution is in place. Arrangements are now being made for the complete demolition and replacement with a more bespoke facility, as the cost of any repairs would outweigh the cost of a rebuild of a more suitable sized and designed facility. It is the intention to complete the procurement process for the new build facility by March 2022, with the actual build completed by end of March 2023. To provide further waste disposal efficiencies for both waste and land management services, plans are now being drafted which will see the creation of a waste transfer station at the Wardpark depot. This will allow waste to be deposited and bulked at this location which will deliver route efficiency and reduced costs for disposal of materials, although delivery of this work will be dependent on appropriate capital funding being available. To protect against the volatile external waste markets, the council has sought to maximise the potential of the former Dalmacoulter landfill site. At present this site is effectively vacant and derelict land. Over the past year the council has been successful in attaining a planning consent to allow the establishment of a materials recovery facility and waste transfer station on this site. The intention is now to undertake an options appraisal exercise to determine whether it would be viable for the council to introduce, build, and manage its own materials recovery facility or whether it would be best to place this asset on the external market to provide an overall capital receipt for the council, but more importantly provide a central waste facility within the heart of North Lanarkshire which will drive competition for waste contracts and should in turn lead to cheaper waste contracts for the council in future years. The council will also move towards the decarbonisation of its entire fleet with a plan now in place to move all light goods vehicles from diesel / petrol by 2027/28. There is also a further commitment to do the same for the heavy goods fleet by 2030/31 to allow technology to advance to a stage which will allow the delivery of efficient and reliable low carbon HGV vehicles. As the council accelerates this move towards a low carbon fleet, this will require significant enhancements to the infrastructure primarily at the Bellshill and Wardpark depots. This includes the installation of additional electricity sub-stations, electric charging points, and potentially hydrogen fuel stations.
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P011 Revenue Resources Budget Strategy The Revenue Resources Budget Strategy lays out a set of principles and an outline framework to ensure the council has a robust, affordable, and sustainable financial plan that aligns with The Plan for North Lanarkshire and delivers on the shared ambition and Programme of Work. The principles are now well embedded in the council’s approach to financial planning, however, additional challenges arising from the pandemic has made it difficult to fully implement all the principles of the Strategy. Therefore, an update on the implementation of the key principles and further development of the Strategy will be reported to committee in cycle 3. Updates on the progress of implementing previously approved savings will be provided to committee in cycle 3 of 2022 and cycle 1 2023. The annual review of the planning assumptions in the council’s Medium-Term (5 year) Financial Plan (MTFP) will be undertaken. This will allow updated scenarios, relating to the anticipated budget gap from 2023/24 to 2027/28, to be identified and reported to committee in cycle 3. Following the announcement of the Local Government Financial Settlement, budget options will be finalised to allow the Council to update the three-year rolling budget (2023/24 to 2025/26) in February 2023 (cycle 1 2023) to ensure plans for the shared ambition remain affordable and sustainable. One of the key principles of the Revenue Resources Budget Strategy is that future charging models for services provided will be informed by benchmarking and the principles of full cost recovery. Once costs are established on this basis, future increases will be index-linked. Additionally, consideration will be given to appropriate revenue generating opportunities. Therefore the development of a fees and charges policy will help ensure full application of this principle in the financial planning arrangements of the council. Addressed by recent audit work. Programme of work activity does not require or justify Internal Audit coverage in 2022-23. NO P012 Community Investment Fund (CIF) A critical element of The Plan for North Lanarkshire is the development of a Strategic Capital Investment Plan that supports the shared ambition and Programme of Work. In cycle 1, an update to the council’s current Strategic Capital Investment Programme will be presented to committee highlighting revised investment targets for the remainder of the five-year capital planning period from 2022/23 to 2025/26. This will ensure alignment with programmes of work and The Plan for North Lanarkshire, while ensuring sustainable investment in the council’s existing assets. This update will incorporate all elements of capital investment and available resources, including capital grant, external funding and resources available through the council’s Community Investment Fund. In cycle 4, the annual Community Investment Fund update report will be presented to committee highlighting the ongoing impact of changes to variables (such as housing growth and prudential borrowing factors) which will affect the level of funding available through the Community Investment Fund. This process will inform the annual Strategic Capital Investment Programme budget report which will reflect updated assumptions on capital resources available to the council and will ensure the investment programme is robust, affordable, and sustainable. To ensure robust ongoing monitoring of the delivery of the annual Strategic Capital Investment Programme, regular updates will be brought to committee at each cycle. Capital Strategy The current Capital Strategy runs to financial year 2022/23. Therefore, a full review will be undertaken to ensure the Strategy continues to enable the council to create an asset base that supports the strategic vision of The Plan for North Lanarkshire, which delivers on the shared ambition and the Programme of Work. This update will also give an opportunity to review the key principles and ensure the Capital Strategy reflects all requirements of the new Prudential Code for Local Authorities. The Capital Strategy will continue to set out the long-term context in which capital expenditure and investment decisions are made and ensure there is strategic integration of the revenue resources Medium-Term Financial Plan (MTFP) and the Strategic Capital Investment Programme. The Capital Strategy will also continue to ensure that Elected Members understand how stewardship, value for money, prudence, sustainability, and affordability will be secured, and meet legislative requirements on reporting. In terms of the updated Capital Strategy, a report will be presented to committee in cycle 1 2023. Addressed by recent audit work. Programme of work activity does not require or justify Internal Audit coverage in 2022-23. NO Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P059 Improve procurement capacity and capability To further develop procurement capacity and capability across the organisation, progress has been made in rolling out a more efficient and effective means of procuring goods, services, and works required by the council. This has been achieved by working with services through the category manager approach and ensuring that procurement methodology and activities become embedded across the council. This is being further supplemented by work segmenting procurement activity across all council services, which will identify procurement activity and resource implications. Further development will involve a review and update of the Procurement Strategy 2020-22, publication of the Annual Procurement report in 2022/23, delivery of the 2021/23 Procurement Improvement Plan, and delivery of the procurement contracting work plan (which includes procurement support for several council programmes of work such as the Enterprise Strategic Vehicle and DigitalNL). This will help secure further improvement in the score achieved by the council at the next external assessment of procurement capability, conducted by Scotland Excel every two years. A review and update of the General Contract Standing Orders will continue to be undertaken, which will address further legislative changes relating to Brexit. Work is also ongoing to determine the ongoing effects of the new trade arrangements with the European Union and COVID- 19 recovery, which are having a considerable effect on supply chains. The subject of previous audit work with reasonable assurance provided on tendering and contract award activities. In 2022-23 we will focus on contract management arrangements across the Council. YES P087.1 Climate change: committing to net zero Climate change is the resulting impact human activity has on this natural system by causing an increase in greenhouse gas emissions. More emissions in the atmosphere results in an imbalance in this fragile system and an increase in temperature throughout the planet. While the impact of climate change may seem to be less severe in North Lanarkshire, an increase in severe weather events has been seen in recent years. These can affect the council through: • Travel disruption • Emergency response situations • Loss of power supply • Landslides • Flooding • Disruption to service delivery The council recognises the need for urgent action and, as such, declared a Climate Emergency in June 2019 advancing the net zero target from 2045 to 2030. Similarly, the council became a signatory of the Edinburgh Biodiversity Declaration in June 2021, recognising the need to protect nature as well as the important role it will play in tackling climate change. The risk of climate change to the local economy is considered significant and therefore as well as being the right thing to do, any deliberate interventions will benefit North Lanarkshire. Actions delivered should consider the impact on the vulnerable such as those likely to become fuel poor and ensure that these households are not negatively impacted on. Post-COP26 (the 26th United Nations Climate Change Conference held in 2021) and the Glasgow Pact, the council (through its Climate Plan ACT2030) will continue to develop its overall climate strategy to encourage internal and external action (mitigation, adaptation, and sustainability) to tackle and prevent further climate change. Reports to committee in 2022 will provide the annual update on the council’s compliance with the public sector climate change duties, the status of the council in achieving net zero by 2030, and a route map detailing the resource requirements to achieve net zero by 2030. Although the subject of previous audit work, the increased expectations placed upon the Council merits further Internal Audit coverage in 2022-23 with a focus on how effectively the Council. Is putting in place realistic and achievable plans and that these are being progressed/monitored. YES Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P089 Absence management This programme of work continues the council’s focus on absence management following an extensive review and redesign of the approach to managing absence across all services. This work was carried out in partnership with the trade unions and was approved for implementation by the Finance and Resources Committee in March 2021. The implementation of the new Supporting Attendance Policy is now well underway and a positive impact is starting to be evidenced in terms of the levels of absence. To continue this positive trend and ensure any adverse ongoing impacts from the pandemic are also dealt with (including long COVID and impacts on mental health and wellbeing), the focus on absence will continue into 2022. This programme will be supported by a full plan of activities, to ensure a sustained improvement in levels of absence across the council including: • The continued provision of e-learning and masterclasses to ensure that all managers understand the new Supporting Attendance Policy and how to implement it effectively. • Bespoke training will also be supported for certain topic areas, such as dealing with mental health related absence, and these sessions will continue and be developed for the foreseeable future. • Continuation of the monitoring of absence statistics and taking remedial action where necessary and/or deploying resources to tackle problematic absence areas. • Having regular meetings with the trade unions to ensure that any issues that are arising are addressed at the earliest possible point. • Provision of targeted support for managers from the Employee Relations team to ensure that managers are confident in addressing all forms of absence issues. • Review of the Teachers Managing Attendance Policy with a view to standardising policy and processes across all employees where possible. • Continued development and roll out of specific employee supports and other provisions to help prevent mental health related absence and promote health and wellbeing, delivered through Work Well NL and as part of the council’s Healthy Working Lives Gold Standard accreditation and associated ongoing progress. • A full link to the council’s wider Workforce Mental Health and Wellbeing Strategy and the wider Mental Health and Wellbeing Strategy across Lanarkshire being led by NHS Lanarkshire. Given the importance of effectively managing absence, ongoing and regular reports on progress within this programme of work will be taken to committee throughout the year. Internal Audit work on this issue was undertaken in 2021-22. Routine follow-up work will review implementation of agreed actions. Programme of work activity does not currently require or justify further detailed Internal Audit coverage in 2022-23. NO P072.2 Strategic data management and information governance The Data and Information Strategic Roadmap outlines the approach which will drive data management and storage to support strategic, evidence-based decision making, and the vision set out in The Plan for North Lanarkshire. The main aim of the Roadmap is to ensure that one single source of truth for all data is retained within the council thus ensuring that through the Master Data Entities of customer, cases, employees, and place there is an ability to process and use data as information which can support service delivery, cost reduction, and risk management arrangements. A critical tool to enable this approach will be the further development of the Business Intelligence (BI) Hub (phase 3 and beyond) which is being progressed as part of the DigitalNL transformation programme. This new capability within the council will operate hand in hand with service delivery to provide information, intelligence, and insight. The automated platform will integrate with systems to provide a single source of data in line with the one council approach. The use of a range of BI tools will enable the data to be turned into actionable information that will enable the council to detect and drive efficiencies within the current financial and resource constraints, allow areas requiring improvement to be identified, and demonstrate how the council is performing against The Plan for North Lanarkshire. Greater insights will also be gained into how residents, businesses, and partners are engaging with the council, as well as their needs and Internal Audit coverage in 2022- 23 will focus on the management arrangements in place and how management reviews performance/compliance with key aspects. YES Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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how to meet these. The Data Governance Board has agreed a revised Data Governance Framework based on the Data Custodian Model together with role descriptors and the focus for 2022/23 will be to embed this framework and these roles across the council service areas together with linked data quality processes and tools. Key tasks identified in the Strategic Roadmap will also be progressed which include the further development and delivery of the BI Hub. Committee reports will update on the development and delivery of the Data and Information Management Strategic Roadmap and Data Governance Framework. Separate committee reports will update on the development and delivery of the BI Hub across the council. Corporate data protection arrangements To deliver services effectively the council needs to collect, process, and hold large volumes of information relating to organisations and individuals. Protecting the confidentiality and integrity of personal data is a critical responsibility that is always taken seriously. To continue to ensure compliance in this respect further work will be undertaken to review the corporate data protection arrangements, particularly with regards to processing Subject Access Requests, dealing with data breaches, and completing Data Protection Impact Assessments. An update to committee in cycle 4 will report on the conclusion of this review undertaken to ensure greater assurances can be provided in terms of statutory compliance with data protection legislation and information governance. This will also support the development of the Roadmap in terms of enhancing data governance and processes
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Appendix 4 Internal Audit consideration of Programme of Work for inclusion in the 2022-23 Plan (continued) P075.1 Strategic governance, oversight, and accountability Serious Organised Crime and Counter Terrorism arrangements Serious organised crime and the threat of terrorist attacks continue to present significant challenges to the council in it seeking to protect Elected Members, employees, physical assets, public funds, and the information it holds from the risks of infiltration and attack. The council's physical and cyber security must be a priority to ensure that it is not exposed to any incident which gives rise to loss of life or injury, financial loss, or reputational damage. It is accordingly essential that a review of all controls either in place or assessed as being necessary going forward, is carried out. It is anticipated that this programme of work will report to committee in cycle 3 of 2022. Partnerships Arrangements are in place to ensure the council maintains adequate oversight of service delivery and governance while demonstrating where arm’s length external organisations, strategic community planning, and other partnerships are supporting delivery of The Plan for North Lanarkshire. Assurance reports in this respect - which include work through strategic partnerships, as well as the Strategic Leadership Board for the Community Planning Partnership and arrangements for arm’s length external organisations - are provided to committee on a six-monthly basis. Risk management Risk management activities will continue to remain focused on ensuring the council has in place robust and effective arrangements, consistent with current good practice, to identify, assess, and manage risks to the achievement of the council’s objectives, priorities, and planned outcomes. The Corporate Risk Register will also be reviewed and, where appropriate, updated to ensure appropriate alignment with the council’s strategic risks (in line with The Plan for North Lanarkshire and supporting Programme of Work), as well as including relevant cross cutting and other significant operational risks. Work will continue to increase risk maturity across the organisation and to ensure that risk registers identify and assess appropriate risks and that these risks are monitored and managed at the appropriate level in the organisation and within the relevant context. Regular reports on risk management and on the management of key corporate risks will be submitted to the Corporate Management Team and the Audit and Scrutiny Panel. Internal Audit Strategy and Internal Audit Plan Internal Audit delivers an internal audit service, consistent with best professional practice, which fulfils the role and responsibilities given to it formally by the council as laid out in the Internal Audit Charter approved by the Audit and Scrutiny Panel, the Chief Executive, and the council’s Section 95 Officer. This involves delivering the Internal Audit Strategy and Internal Audit Plan and supporting the Audit and Scrutiny Panel and senior management in undertaking their respective roles. This is achieved through undertaking work designed to produce a range of independent assurance outputs focused on cyclical coverage of core corporate governance processes, key strategic priorities and programmes of work, corporate risks, and key financial systems. Regular reports on Internal Audit outputs and performance will be submitted to the Corporate Management Team and the Audit and Scrutiny Panel in line with the Internal Audit Charter and approved reporting protocols. The Plan for North Lanarkshire, Programme of Work, and supporting Frameworks Good governance enables the council to effectively pursue its vision within appropriate management controls. It is central to ensuring effective scrutiny and delivery of statutory Best Value obligations. This means ensuring resources are directed in line with agreed policies, priorities, and project management guidelines, and there is sound and inclusive decision making and clear accountability for the use of those resources in achieving improved outcomes for service users and communities. A clear vision is set out through The Plan for North Lanarkshire. The fast moving, unpredictable, and increasingly complex local government environment means the council does not have the luxury of a traditional once and done approach to strategic planning; this needs to continue to evolve in line with local and national circumstances and priorities. As such, the associated Programme of Work and Strategic Policy Framework (reviewed and updated annually) sets the priorities for action each year in order to deliver on Much of this activity will be covered by planned work in 2022-23 on the Council’s corporate governance arrangements. YES Programme of work to support the shared ambition Internal Audit commentary Include in 2022-23 Plan
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the shared ambition by translating the long-term vision into day-to-day activities and providing a consistent focus for resources and working practices in the short to medium-term in line with the principles of good governance. Ensuring co-ordinated resourcing and effective governance in an environment subject to sudden and swift changes is critical to underpin and enable delivery of the place based and people centred approaches evolving through the Programme of Work which is now in its fourth iteration. Therefore to ensure the council’s strategic planning framework reflects the increased need for ongoing visibility into all programmes of work and takes cognizance of their interconnections and associated impacts on business processes and infrastructure, the council’s strategic planning framework has been augmented by the Strategic Policy Framework to avoid duplication, but still ensure strategy and policy remain connected to delivery. Moving forward the annual review and refresh of the Strategic Policy Framework and Programme of Work will be undertaken in tandem so that the council’s approach to strategic planning continues to support delivery of the long-term vision set out in The Plan for North Lanarkshire. Setting the annual strategic planning framework includes the latest level 1 Strategic Performance Framework results highlighting the North Lanarkshire context. These measures are designed to provide a high-level impact assessment of the work of the council and partners on North Lanarkshire’s economy, its people, and its communities. The complementary frameworks supporting The Plan for North Lanarkshire and the Programme of Work - the Strategic Governance Framework, Strategic Self-Evaluation Framework, Strategic Performance Framework, and the Programme and Project Management Framework - are designed to enable a regular structured approach to assessing progress, measuring success, and identifying (where necessary) areas requirement improvement. These frameworks are on an annual review and refresh programme to ensure they remain aligned to The Plan for North Lanarkshire and the council’s strategic planning framework (through the Programme of Work and Strategic Policy Framework) in order to effectively support delivery of, and assess progress towards achieving, the shared ambition. This also helps the council to ensure it is proactive in responding to social, economic, and environmental trends and changes in legislation and governance, as well as the broad range of national policy changes and new developments. 2022 will see development of what is in essence a sixth framework to ensure the council improves compliance with the Accounts Commission’s statutory direction for 2022/23 to 2024/25 in terms of demonstrating achievement in the improvement of outcomes for local people and communities. All frameworks will be reviewed and updated annually; reports to committee in this respect will be specifically in line with corporate governance requirements. An annual composite update will ensure the Audit and Scrutiny Panel receive an up-to-date position at least once a year in line with their strategic oversight and governance role.
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Appendix 5: Internal Audit performance framework Category Measure Internal Audit management Reported to Chief Executive and CMT Reported to A&SP (Quarterly) Reported to A&SP (Annual) 1. Delivery of Annual Plan Percentage completion of agreed plan X X X 2. Targeting Percentage of key corporate risks and key financial systems over which assurance provided X X X 3. LGBF - Efficiency Cost of Internal Audit per £ million revenue budget X X 4. LGBF - Efficiency % of productive hours delivered v Plan X X 5. Delivery / recommendations Percentage implementation of agreed actions by implementation date (cumulative year to date) X X X X 6. Delivery / other Number of significant irregularity / fraud investigations X X X 7. Customer satisfaction results Scores from customer satisfaction questionnaires (audit assignments) (cumulative year to date) X X X X 8. Customer satisfaction results Scores from key stakeholders (CMT and A&SP) questionnaires (overall performance of the function) X X X 9. Quality / standards Reliance placed by External Audit on the work of Internal Audit X X X 10. Quality/ standards Quality review outcomes – EQAR or internal self-evaluation X X X 11. Delivery of Annual Report Annual opinion /report prepared by 31 May annually X X X 12. Targeting Approval by CMT and A&SP of strategy and annual plan by 31 May annually X X X Internal management performance indicators 13. Efficiency Actual v planned days on completed assignments X 14. Efficiency Time between completion of fieldwork and draft reports being issued X 15. Efficiency Time between draft reports and final reports being issued X