Audit and Risk-Related Items- Action Log
North Lanarkshire Council · 16 February 2023
Back to Audit and Scrutiny Panel — 16 February 2023 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/Feb23 Date 16/02/23 Audit and risk-related items: Action log From: Ken Adamson, Chief Officer - Audit and Risk Email: adamsonk@northlan.gov.uk Telephone: 07939 280602 Executive Summary The purpose of this report is to allow elected members to track implementation of requests and recommendations made by the Panel in respect of audit and risk-related items in the previous 18 months. The attached log (at Appendix 1) records those audit and risk-related requests and recommendations made by the Panel and when these were addressed and/or are expected to be addressed. Recommendations The Panel is invited to note the report. The Plan for North Lanarkshire: Priority: All priorities Ambition statement All ambition statements Ken Adamson, Chief Officer - Audit and Risk
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Appendix 1 Audit and risk related items: Action log Meeting Requests or agreed action Status November 2022 A further report be brought back by management to a future meeting on progress made implementing agreed actions in relation to audit recommendations in the Internal Audit report on Sundry Debtors/Debt management. Outstanding - Given the timescale for completion of the agreed action is April 2023, a report providing an update will be submitted to the Panel in Cycle 2 (meeting on 18/5/23). November 2022 A further report be brought back by management to a future meeting on progress implementing agreed actions in relation to audit recommendations in the Internal Audit report on Equalities. Outstanding - Given the wide range of timescales for completion of the agreed actions, the Chief Officer - Audit and Risk has agreed with the Service that a report will be submitted to the Panel in Cycle 3 (meeting on 8/9/23). This is based, amongst other factors, on the planned dates for the establishment of the Delivery Board, the publication of the Mainstreaming Report and the review of the EQIA process. November 2022 During consideration of the Internal Audit follow-up report at the recent meeting of the Audit and Scrutiny Panel, the Panel requested that further update reports be provided by management to the Panel’s next meeting on progress made by management on the following matters highlighted by Internal Audit in Appendix 1 of the Follow-up report (1) Digital NL (quantifying and reporting on non-financial benefits). (2) Managing Strategic Change (reporting on key projects), and (3) Governance of Capital Projects (arrangements for monitoring compliance with project management framework). The Panel also requested that, where such reports were submitted to meetings of the Panel, an appropriate Senior Officer be in attendance. Complete – Reports in relation to these items are included on the agenda for this meeting of the Panel, with the relevant Chief Officer (Chief Officer – Business and Digital) in attendance. September 2022 Internal Audit to provide specific assurance that management actions proposed in response to Business Continuity Planning are progressed in line with agreed timescales. Partially complete - timescales for agreed actions are not yet due and will be reported on, as they fall due, in line with Internal Audit’s arrangements for reporting on follow-up. September 2022 Updates on the management of key corporate risks to be provided to the Panel in accordance with agreed timetable included at Appendix 3 of Risk Management update report. Partially complete – two of the three planned reports (Supply chain and Governance, leadership and decision-making) are included in the papers for the November meeting. Work on the third planned report (Resources aligned with future target operating model) is underway but not yet complete and will be reported at a later date. June 2022 Internal Audit to provide an update on whether management actions proposed in response to Internal Audit investigation into overtime issues within Waste and Fleet have been implemented and adequately addressed the weaknesses/identified areas for improvement. Outstanding – necessary work is currently underway and will be reported on as soon as possible after completion. This is currently expected to be in Cycle 2 (i.e. May meeting of the Panel)
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Appendix 1 Audit and risk related items: Action log (continued) Meeting Requests or agreed action Status June 2022 Internal Audit follow-up reports to seek to provide greater clarity on extent of progress on actions where due timescales are around date of report preparation and/or around or immediately prior to Panel meetings Complete - the approach to preparing and finalising relevant reports has been amended to ensure that appropriate current information is available and presented to the Panel wherever possible. Standing item Implementation by management of actions agreed in response to External Audit's recommendations (Annual Report) be monitored through reports from Internal Audit. Complete – This is addressed through the Follow-up of Internal and External Audit recommendations report included as a separate agenda item for this meeting. Internal Audit provide a report to future meetings of the Panel on progress made in implementing agreed management actions in relation to all Internal Audit recommendations categorised as “red” or “amber”. Complete – This is addressed through the Follow-up of Internal and External Audit recommendations report included as a separate agenda item for this meeting.