Appendix 1 - Actions with a completion date up to April 2026 which have yet to be completed
Perth and Kinross Council · 29 June 2026
Back to Audit and Risk Committee — 29 June 2026 and its agenda
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Appendix 1 Actions with a completion date up to April 2026 which have yet to be completed Finding Action Action owner & Service Date(s) Current status Internal Audit Opinion 25-05 - Housing Regulator Submission Action Point : 5 - Interim target 2026 Importance: Medium Audit Committee Date: 23 Mar 2026 The Energy Efficiency Standard for Social Housing (EESSH) was introduced to improve the energy efficiency of social housing in Scotland, with the aim of reducing energy consumption, fuel poverty and greenhouse gas emissions. As part of our review, it was identified that a significant number of properties failed to meet EESSH requirements. Specifically, 1055 properties did not comply with the standard in 2024/25; 451 of Targeted plan to address EESSH failures, taking into account budgetary pressures (N Lennon, Service Manager, Housing Capital Improvements & New Build) Mar 2026 Aug 2026 The service has reported a net improvement of 267 properties meeting EESSH, based on 469 properties brought up to standard offset by 202 that are now failing; however, these figures remain provisional. Validation is currently limited due to the absence of detailed address level data from the consultant, which has been requested but not yet received. The reported changes are partly attributed to updates in SAP calculation methodology and the replacement of cloned EPC data with actual EPC assessments, Satisfactory
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these properties are under exemption (due to technical or economic reasons) or an abeyance (tenant issues, for example, opting out of the improvements required or not allowing access). resulting in some properties now failing where they previously passed. Initial internal checks have also identified discrepancies in recorded outcomes. Consequently, the service is not yet able to confirm whether the target of 114 properties as at March 2026 has been achieved, pending receipt and review of the full dataset. 25-05 - Housing Regulator Submission Action Point: 7 Importance: Medium Audit Committee Date: 23 Mar 2026 Whilst it is appreciated that the current reports and quality assurance processes for the compilation of the submission to the Scottish Housing Regulator ensure that the information is accurate, there A comprehensive contract strategy has been completed to tender for a new system. This strategy acknowledges the limitations and sets out a clear pathway for procuring a new housing asset management solution that meets both current and future operational and regulatory needs. This process has taken significant time given the complexities involved. Market testing has been (N Lennon, Service Manager Housing Capital Improvements & New Build J McColl, Service Manager (Housing) Repairs & Improvements) Mar 2026 Aug 2026 The work remains incomplete. The service has informed that the supplier delayed initial options and pricing by nearly four months, and subsequent cost revisions have required further updates to the Housing Management Team. A phased, more cost-effective approach is now proposed to implement a replacement database, Satisfactory
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is scope for considering some improvement in that the audit identified the Council does not maintain a centralised asset database accessible across all departments. conducted to ensure the proposed system will deliver improved functionality, integration, and data reliability. However, the costs have been passed to our Finance colleagues for review and comment, as the quotation received far exceeds the anticipated costs, therefore it is unclear at this stage whether we will have a budget to meet the full requirements. with scope to expand functionality later. Core components would support data migration and replicate current capabilities while reducing reliance on the existing system. Additional resourcing options are included. Stakeholder feedback is still pending, after which the final report will be submitted to Housing Management Team on 9 June 2026. 25-05 - Housing Regulator Submission Action Point : 9 - Phased go- live Importance: Low We have observed positive progress in rent collection, accompanied by a significant reduction in gross rent arrears. However, it has been identified that there is currently no utilisation of advanced technologies to We are currently testing NEC Analytics, which is a form of AI, to help with the identification of trends and forecasting to target our work and free up staff to focus on those more complex and challenging cases. (A McCallum, Service Manager (Housing) Mar 2026 Aug 2026 NEC Analytics system is now live. Initially a small number of staff from operational team were given access to use the system, but from mid of May, access was rolled out to the whole Central Arrears Team. They will be using the tool twice a week initially for a set range of arrears-focused tasks. This will then allow Satisfactory
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proactively detect potential rent arrears at the tenant level. Several other councils have successfully implemented predictive analytics to identify early indicators of financial distress among tenants, and this may be a route for PKC to consider. them to see the effectiveness of the system and feedback any improvements or enhancements that need to be made to the system. The managers from Central Arrears Team are working very closely with Housing Systems Support Team to ensure that they get the best out of this tool. However, the service is of the opinion that it is too early to evaluate the system. 25-05 - Housing Regulator Submission Action Point: 10 Importance: Medium Housing Regulator mentioned both Gypsy/Travellers sites are in failures in meeting several Social Housing Charter Outcomes such as Equalities (outcome 1), Communication (outcome 2), Tenant satisfaction surveys are embedded within our programme and scheduled in accordance with both statutory requirements and resident feedback. Review the findings of the Satisfaction Survey for 2025/26. Consider the potential to extend the current contract or alternative means of A McCallum, Service Manager (Housing) Apr 2026 Aug 2026 In terms of Gypsy/Traveller satisfaction levels, a survey was carried out in December 2025. The results showed a 67% satisfaction level amongst Gypsy/Traveller residents. This is a drop in satisfaction levels from previous surveys and is mainly Satisfactory
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Participation (outcome 3), Repairs, maintenance and improvement (outcome 5), Gypsy/ Travellers (outcome 16). There is an ongoing replacement of the chalets and general upgrades in both sites. However, on the completion day of this audit, the Comprehensive Satisfaction Survey has not been carried out. collecting the satisfaction levels. The regulator only requires updates every 3 years for these indicators. due to the ongoing refurbishment at Double Dykes. Whilst all residents have been residing in their new chalets for some months, there are still extensive external works ongoing on the site. Service will be looking to complete another survey when the works have been fully completed, and residents have had the chance to settle more into their new chalets. The Knowledge Partnership contract has been extended until end of March 2027. A24-01 - Business Continuity Management (BCM) Planning Action Point : 1.3 Importance: High Audit Committee Date: June 2025 Our observation highlighted Ensure all BCP are signed. Strategic Leads, supported by S Terras, Emergency Planning & Business Continuity Officer Jun 2025 Nov 2025 Mar 2026 Sep 2026 Evidence has been provided to support that 8 out of 10 BCPs signed off, with a further one being at final draft stage, with training and exercise to follow. The Service will continue to support the Accepted
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the need for Business Continuity Plans (BCPs) to be regularly updated, particularly regarding contact details and emergency actions. Despite the introduction of a new template, up to-date BCPs were not found across all services. The audit concluded without verifying signed BCPs for all services. remaining Strategic Lead to complete this. A24-01 - Business Continuity Management (BCM) Planning Action Point : 2.1 Importance: High Audit Committee Date: June 2025 Our observations revealed that the previous versions of the BCPs had not routinely been subject to adequate testing and communication (training and exercise) since prior to the Covid-19 pandemic. Furthermore, the latest Business Continuity Management (BCM) procedure has not been finalised, preventing us from Arrange training and exercising of all plans once approved and as per the BCP tracker. S Terras, Emergency Planning & Business Continuity Officer Jun 2025 Nov 2025 Mar 2026 Sep 2026 As highlighted above, 8 out of 10 BCPs exercised and trained, with this to be undertaken for one shortly. The Service will continue to support the remaining Strategic Lead to complete this. Accepted
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providing any comments on its effectiveness at this stage.