Minute of Meeting of Audit and Risk Committee of 30 September 2024 for Approval
Perth and Kinross Council · 2 December 2024
Back to Audit and Risk Committee — 2 December 2024 and its agenda
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AUDIT AND RISK COMMITTEE Minute of Meeting of the Audit and Risk Committee held hybrid on Monday 30 September 2024 at 13.00pm. Present: Councillors D Illingworth, L Barrett, A Chan, K Harvey, I MacPherson, G Stewart, and C Stewart. In Attendance: G Boland, Strategic Lead – Strategic Planning, People and Performance; P Johnstone and P Smith (Strategic Planning, People and Resources), L Harris (Customer and Digital Services), J Clark, K Molley, A Brown and M Pasternak (Legal and Governance). Also in Attendance: R Browne and M Bruce (Audit Scotland) Councillor D Illingworth, Convener, Presiding. 1. WELCOME AND APOLOGIES/SUBSTITUTIONS The Convener welcomed everyone to the meeting. 2. DECLARATIONS OF INTEREST There were no declarations of interest made in terms of the Councillors’ Code of Conduct. 3. MINUTE OF SPECIAL MEETING OF THE AUDIT AND RISK COMMITTEE OF 24 JUNE 2024 FOR APPROVAL The minute of meeting of the Audit and Risk Committee of 24 June 2024 was submitted and approved as a correct record subject to the following amendment: Item 10. Annual Update Report – Strategic Risk Management Recommendation corrected: (i) The contents of the report be considered and appropriate and constructive challenge and comment, be provided. 4. OUTSTANDING BUSINESS STATEMENT Resolved: The contents of the Outstanding Business Statement, be noted.
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5. BEST VALUE THEMATIC REVIEW There was submitted a report by Strategic Lead –Strategic Planning, People and Performance (24/269) (1) setting out the findings and six recommendations for improvement contained in the Perth and Kinross Council’s Best Value Thematic Review Report 2023/24, and also (2) providing a response and details actions that will be progressed in respect of the recommendations. Councillor L Barrett queried the target date of September 2025 of the recommendation to develop measures to assess the impact of its flexible working framework on staff productivity, wellbeing, and service performance to ensure these are being maintained or improved. P Johnstone advised that the Council did introduce a minimum of working two days a week in a Council workplace from April 2024, but the guidance had not been fully implemented due to capacity issues across the buildings. P Johnstone added that the target date of September 2025 had been set to allow the policy to be embedded fully and to undertake a survey to capture information from employees who are working hybrid. The Convener queried the action being undertaken to tackle the levels of absenteeism in the Council. P Johnstone confirmed that sickness levels had increased nationally. P Johnstone advised that a team are dedicated as part of the People and Culture Review to look at employee relations and wellbeing. P Johnstone added that work had also been underway with Strategic Leads to see what other support mechanisms could be put in place to assist them to manage their absence levels throughout the organisation. Councillor G Stewart queried how the Council had built and maintained resilience in terms of technology and ways of working. L Harris confirmed that continuous training would be vital for all employees to learn about new technology within the organisation. L Harris added that in the event of system failure or a problem with technology, business continuity plans are in place to continue service delivery. Regarding digital services and access to online services for customers, L Harris advised that the Customer Contact Centre offer help to the public with accessibility issues. Resolved: The contents of Audit Scotland’s Best Value Thematic Review Report (24/269), be noted. 6. INTERNAL AUDIT FOLLOW UP There was submitted a report by Chief Internal Auditor (24/270) presenting a current summary of Internal Audit’s ‘follow up’ work relating to actions due for completion up to July 2024. Resolved: The contents of the Internal Audit Follow Up, be noted.
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7. INTERNAL AUDIT UPDATE There was submitted a report by Chief Internal Auditor (24/271) presenting a summary of Internal Audit’s work undertaken as part of the Internal Audit Plans for 2022/23 and 2023/24. In response to a question from the Convener regarding staffing resources within Internal Audit, J Clark confirmed that two new employees would be joining the team in October. J Clark advised that the Senior Auditor was due to go on maternity leave but confirmed that the new members of staff would assist the team in delivering the internal audit plans. The Convener thanked J Clark and her team for all their work. Resolved: The contents of the Internal Audit Update, be noted. 8. NATIONAL FRAUD INITIATIVE OUTCOMES 2022/23 AND PREPARATIONS 2024/25 There was submitted a report by Chief Internal Auditor (24/272) (1) presenting the reported findings of the 2022/23 National Fraud Initiative (NFI) exercise, and also (2) outlining the preparations currently underway in respect of the 2024/25 exercise. In response to a question from Councillor L Barrett, J Clark confirmed that the position to not share the full electoral register for national fraud initiative had been adopted by two local authorities in the United Kingdom including Perth and Kinross Council. J Clark advised that advice received from our legal advisers had been that the Council are not permitted to share. J Clark added that legal had contacted various agencies to see if it would be a position the Council could reconsider but unfortunately to date it had not been the case. In response to a supplementary question from Councillor L Barrett regarding the cost to the Council for additional checks due to not using the electoral register, J Clark advised that the cost had been undertaken periodically in line with the NFI Timetable. Councillor C Stewart queried why the last question on the self-appraisal checklist which asked, ‘do we publish, as a deterrent, internally and externally the achievements of our fraud investigators?’ had been marked as not applicable. J Clark advised that fraud had not been uncovered from the NFI exercise so there had not been anything to report. Resolved: (i) The outcomes as reported within the national Audit Scotland report of the National Fraud Initiative 2022/23, be noted. (ii) The work undertaken within the Council in preparation for the 2024/25 exercise, be noted. (iii) The section of Audit Scotland’s self-appraisal checklist relating to those charged with governance at Appendix A of Report 24/272, be approved.
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9. INTERNAL AUDIT REPORT – 23-04 CHILD POVERTY There was a report by Chief Internal Auditor (24/273) providing update on the progress being made with the Child Poverty Strategy. In response to a question from Councillor G Stewart, P Smith advised that in terms of protected characteristics, the Scottish Government identify several priority groups that they feel are particularly affected by poverty. P smith added there had been a difficulty in measuring data as people are not obliged to provide information. P Smith added that an action outlined in the report would be for further work to be undertaken with the Equalities Officer to try capture more data to get a better understanding of the people who are affected by poverty and how we are helping them. In response to a question from Councillor C Stewart regarding the frequency of meetings of the Child Poverty Working Group, P Smith advised that the Group had met three times so far in 2024 and the schedule of dates for the Group had been set for the following year. P Smith added that there also would be extra assurance from the Poverty Theme Board which provide governance to the working group. In response to a follow-up question from Councillor L Barrett regarding how many times the Anti-Poverty Task Force had met this year, P Smith confirmed that the Task Force had met 3 times so far and another meeting had been arranged before the end of the year. P Smith added that a steering group for the Anti-Poverty Task Force meets monthly which would involve senior members of the Task Force. The Convener queried if there are any specific actions undertaken in the areas of Perth and Kinross that have a Scottish Index of Multiple Deprivation of 1. P Smith confirmed that as part of the Locality Working Programme, pilot work had been undertaken in Letham and Highland Perthshire and there are plans to roll the pilot out further across Perth and Kinross. P Smith added that a one size fits all approach would not work to meet the needs of all areas across central and rural Perthshire. Members thanked officers for their work in preparing the audit. Resolved: The contents of the Internal Audit Report – 23-04 Child Poverty (24/273), be noted. ~~~~~~