Appendix 1 - Actions with a completion date up to October 2024 which have yet to be completed
Perth and Kinross Council · 2 December 2024
Back to Audit and Risk Committee — 2 December 2024 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Appendix 1 Actions with a completion date up to October 2024 which have yet to be completed Finding Action Action owner & Service Date(s) Current status Internal Audit Opinion 21-05 Tay Cities Region Deal Action Point : 1 Importance: Medium Audit Committee Date: 26 Jun 2023 Dundee City Council has previously undertaken an audit and the outcomes were shared with PKC Internal Audit during this review. A further high-level review of progress of projects and compliance with grant offer guidance is underway at present and the outcome will also be shared. A summary of their findings from the former was shared with the TCRD Joint Committee as well as their own Council Committee. Consideration should be given to making these assurances available to relevant officers, elected members via an appropriate Committee in Perth & Kinross The Service Manager will ascertain what assurance reports are provided regarding the Tay Cities Region Deal [TCRD] and ensure that the outcomes are shared with relevant officers and elected members in Perth & Kinross Council as part of the annual reporting process. A Seggie, Economic Development Manager Oct 2023 Mar 2024 Aug 2024 Feb 2025 The Service is proposing to address this action by providing an Elected Member briefing containing all the relevant information, with links to the next Annual Report which is due to be finalised by February 2025. Accepted
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Finding Action Action owner & Service Date(s) Current status Internal Audit Opinion 22-02 - Climate Change Action Point: 4 Importance: High Audit Committee Date: 25 Mar 2024 Lack of resources both financial and capacity: Lack of resources both financial and capacity. The Council has identified 25 actions as top priority and funding was provided for these 25 top priorities. However, we noted from our review of the Master Action Plan that 9, of these top priority actions had available resources, 7 had partial resources (i.e. for feasibility / design), and 9 were without allocated resources. The Climate Change & Smart Investment Manager will support the Climate Change Board to review the actions to ensure that resourcing is appropriately reflected to deliver these top priority actions. S Merone, Climate Change & Smart Investment Manager Sep 2024 Dec 2024 The responsibility for this action now lies with P Leonard, Climate Change and Zero Waste Manager. The top 25 priority actions have recently been reviewed by Elected Members and members of the Climate Commission, in separate workshops. These priorities will be presented to Council on 4 December 2024 as part of the Annual Climate Action Report and Action Plan Update. Satisfactory
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Finding Action Action owner & Service Date(s) Current status Internal Audit Opinion The Climate Change and Sustainability Group has replaced the previous Board structure, and this Group will be assessing the resources required to support the revised top 25 priority actions on 18 November. A copy of the outcome of this meeting with be provided to internal audit colleagues for review.’ 23-06 - Fuel Action Point : 1.1 Importance: High Audit Committee Date: 25 Mar 2024 The monthly audit lapsed during the covid pandemic and has not recommenced following the Fleet Manager leaving. 1. A quarterly audit of all the depots fuel will be carried out by Fleet Manager. P Taggart, Fleet Manager Apr 2024 Aug 2024 Dec 2024 Work has been undertaken on hardware and software up to Sep 2024, with resources dedicated to address the concerns. Accepted
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Finding Action Action owner & Service Date(s) Current status Internal Audit Opinion Monthly Fuel Audit: The Fuel Policy requires a monthly audit to be carried out by Fleet Management with a comparison being made between actual fuel held in tanks and that expected within the FuelTran system. Fleet Management informed us that this exercise has not been completed since the COVID pandemic, but recognise that this is a key control in identifying discrepancies, which should be re established Any discrepancies will be identified, investigated and any adjustments will be recorded with a reason and signed off by Fleet Manager. An audit was completed 30 Sep 2024, however, there are still incorrect readings showing between hardware and software. Fleet are continuing to engage with providers but are still not able to confirm that the systems are effectively working the way they should. A further update will follow on progress in December 2024. 23-06 - Fuel Action Point : 2.1 Importance: High Audit Committee Date: 25 Mar 2024 A record of any changes will be kept and any adjustments will be reviewed and verified by an officer designated by the Fleet Manager. Following this, a yearly audit will be carried out. A Brown, Assistant Fleet Manager Apr 2024 Aug 2024 Dec 2024 This action will be completed once the relevant information has been received from FuelTran as per the AP1.1 (see above). Accepted
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Finding Action Action owner & Service Date(s) Current status Internal Audit Opinion There is no oversight of the manual adjustments made in the system as they are as they are not reported to Fleet Management nor investigated Any issues cannot be signed off on until both systems are working effectively. 23-06 - Fuel Action Point : 6 Importance: Medium Audit Committee Date: 25 Mar 2024 Pump readings: Pump readings should be recorded for each delivery, however this has not been possible in all cases because of a broken gage at the Friarton pump. Fleet Management was not aware of this fault. Fleet Management will ensure that the broken gauge is fixed, as part of an existing service contract. If required, new fuel gauges will be fitted which will be connected to the fuel tanks and new gauges fitted to the fuel pumps. When gauges are fitted, the Service will arrange to carry out a calibration test of the gauges every 6 months. A yearly audit will take place at each financial year and will be recorded. P Taggart, Fleet Manager Sep 2024 Apr 2025 The broken guage was fixed. However, further work carried out by Service revealed the calibration tests are still not accurate. The Service is in onward discussion with the supplier. Accepted