Summary of IA reports complete
Renfrewshire Council · 3 November 2025
Back to Audit, Risk and Scrutiny Board — 3 November 2025 and its agenda
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___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 03 November 2025 ___________________________________________________________________ Report by: Chief Auditor ___________________________________________________________________ Heading: Summary of Internal Audit Reports for period 01 July to 30 September 2025 ___________________________________________________________________ 1. Summary 1.1 In line with the Public Sector Internal Audit Standards, Internal Audit must communicate the results of each engagement to the Board. To comply with this requirement, Internal Audit submits regular reports on the findings and conclusions of audit engagements to the Audit, Risk and Scrutiny Board. 1.2 Appendix 1 provides details of audit engagements completed during the period 01 July to 30 September 2025 with the overall assurance rating and the number of recommendations in each risk category. The committee summary for each report is also attached. For each audit assignment where recommendations have been made, the relevant managers have put action plans in place to address the issues raised. 1.3 In addition to the reports listed in the Appendix, Internal Audit has an ongoing commitment to: • A range of corporate and service initiatives; • Progressing of information security matters in partnership with ICT and Legal Services; • The regular provision of advice to departmental officers; • The provision of internal audit services to the associated bodies for which Renfrewshire Council is the lead authority and to OneRen and Renfrewshire Integration Joint Board; • Co-ordination of the Council’s corporate risk management activity; • Management of the counter fraud team; Public
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• Management of the risk management and insurance team. ___________________________________________________________________ 2. Recommendations 2.1 Members are invited to consider and note the Summary of Internal Audit Reports finalised during the period from 01 July to 30 September 2025. ___________________________________________________________________ Implications of the Report 1. Financial - None 2. HR & Organisational Development - None 3. Community Planning – Safer and Stronger - effective internal audit is an important element of good corporate governance. 4. Legal - None 5. Property/Assets - None 6. Information Technology - None 7. Equality & Human Rights – None 8. Health & Safety – None 9. Procurement - None 10. Risk - The summary reported relates to the delivery of the risk-based internal audit plan. 11. Privacy Impact – None 12. COSLA Implications – None 13. Climate Risk – None 14. Children’s Rights - None ________________________________________________________________ Author: Karen Campbell, Chief Auditor– 07768354651 Public
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Appendix 1 Renfrewshire Council Internal Audit Service Update for Audit, Risk and Scrutiny Board Final Audit Reports issued from 01 July – 30 September 2025 Category Service Engagement Assurance Rating Recommendation Ratings Critical Important Good Practice Service Improvement Assurance Environment, Housing and Infrastructure Housing Adaptations Grants Reasonable 0 2 1 0 Housing Assurance Statement Substantial 0 0 0 0 Finance & Resources Non Domestic Rates Reasonable 0 2 1 0 Public
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Assurance Level Substantial Assurance • There is a sound system of internal control designed to achieve the objectives of the area being reviewed. • The control processes tested are being consistently applied. Reasonable Assurance • The internal control processes are generally satisfactory with some areas of weakness being identified that could put some objectives of the area being reviewed at risk. • There is evidence that the level of non-compliance with some of the control processes may put some of the objectives of the area being reviewed at risk. Limited Assurance • Weaknesses in the system of internal controls are such as to put the objectives of the area being reviewed at risk. • The level of non-compliance puts the objectives of the area being reviewed at risk. No Assurance • Control processes are generally weak with significant risk to the achievement of the objectives of the area being reviewed. • Significant non-compliance with control processes leaves the processes/systems open to error or abuse. Recommendation Rating Service Improvement Implementation will improve the efficiency / housekeeping of the area under review. Good Practice Implementation will contribute to the general effectiveness of control. Important Implementation will raise the level of assurance provided by the control system to acceptable levels. Critical Addresses a significant risk, impacting on the objectives of the area under review. Public
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Internal Audit Report Environment, Housing & Infrastructure Owner Occupiers - Housing Adaptations Grants (A0052/2025/001) Date: August 2025 COMMITTEE SUMMARY Audit Objectives The objectives of the review were to ensure that: 1. There is appropriate criteria for determining eligibility for grant assistance; 2. Applications are appropriately completed by the claimant, include relevant supporting evidence and signed and the application is supported by an Occupational Therapist report; 3. Grant applications are approved by an authorised officer; 4. Conditions of grant are clear and there is evidence of acceptance; 5. Payments are only made on receipt of appropriate evidence of the expenditure incurred; 6. Arrangements are in place to monitor that grant conditions are complied with and any clawback arrangements are instigated when required. Audit Scope 1. Interviewed the relevant officers to ascertain the processes in place for Housing Adaptations Grants for owner occupied and private rented housing. 2. Prepared a series of tests to meet the detailed audit objectives. Key Audit Assurances 1. For the sample of Housing Adaptation grants tested, each application was supported by a completed application form and owners’ declaration accepting grant conditions, signed by the client and an Occupational Therapist’s report declaring the client’s eligibility for the grant. 2. Grant criteria are clearly set out in the Renfrewshire Council leaflet ‘A Guide for People with Disabilities Living in Private Housing in Renfrewshire’ which is in line with The Housing (Scotland) Act 2006 (Scheme of Assistance) Regulations 2008. 3. Payments were only made on receipt of confirmation from the appointed independent project management provider that adaptation works had been completed as agreed with the contractors. Key Risks 1. Where there are no monitoring checks undertaken to ensure that owners adhere to the grant conditions, there is a risk that grant conditions could be breached. 2. Grant awards are not appropriately authorised if they are outwith the approving officer’s authorisation limits as per the authorised signatory list. Overall Audit Opinion For the sample of grant applications tested, the processes relating to eligibility criteria, supporting documentation and owners’ agreement to housing adaptation grant conditions were found to be satisfactory. The Auditor identified that some grants had been awarded by an officer where the value of the grant was in excess of that officer’s authority expenditure limit. Furthermore, the Auditor was advised that there is no monitoring process in place to ensure owners adhere to the grant conditions and therefore recommendations were made in the report to address these issues. Public
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Internal Audit Report Environment, Housing & Infrastructure Owner Occupiers - Housing Adaptations Grants (A0052/2025/001) Date: August 2025 Management Commentary Management are in the process of implementing the recommendations. Changes have been made to the signatory on the approval letter to ensure this reflects the officers who can approve this level of expenditure and a process is being designed to ensure grant conditions are being adhered to. Public
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Internal Audit Report Environment, Housing & Infrastructure Housing Assurance Statement (A0116/2026/001) Date: July 2025 COMMITTEE SUMMARY Audit Objectives The objectives of the audit were to ensure that: 1. The Council is complying with the requirements of the Annual Assurance Statement to the Scottish Housing Regulator. 2. The evidence detailed in the council’s Housing Assurance Statement is available to demonstrate compliance with this Statement. Audit Scope 1. Considered the Annual Assurance Statement to the Scottish Housing Regulato and through sample testing, ensured that appropriate evidence was held to confirm that the Environment, Housing and Infrastructure Service is complying with the requirements of the Annual Assurance Statement. 2. Checked that appropriate evidence was available to support a sample of performance indicators and management information outlined in the Social Housing Charter submitted to the Scottish Housing Regulator. Key Audit Assurances 1. Satisfactory evidence was available to support the requirements of the Annual Assurance Statement. 2. For the sample of outcomes tested, adequate evidence was available to support the actual outturns reported in the Social Housing Charter. Key Risks There were no key risks identified during the audit. Overall Audit Opinion Based on a sample check of the evidence used to demonstrate compliance, we would confirm that the Council has sufficient supporting evidence to comply with the requirements of the Housing Assurance Statement. Management Commentary N/A as no key risks were identified. Public
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Internal Audit Report Finance & Resources Non-Domestic Rates (A0082/2025/001) Date: September 2025 COMMITTEE SUMMARY Audit Objectives The objectives of the audit were to ensure that: 1. There is an adequate system in place to ensure the calculation and payment of non- domestic rates. 2. All exemptions and discounts have been properly applied. 3. Non Domestic Rates (NDR) income due is properly accounted for and recorded on the system and all accounts have been issued in line with statutory timescales. 4. As the Business Services team administer the collection of non domestic rates for East Renfrewshire Council, all income due to East Renfrewshire Council has been remitted to their bank account. 5. Outstanding debt at the year-end is being appropriately managed. Audit Scope 1. Interviewed the appropriate officers to ascertain the system in place in relation to billing, collecting and monitoring NDR income, updating for any recent changes. Identified any areas for improvement. 2. Undertook a series of tests to ensure the system was adequate and operating as intended. 3. Prepared a certificate for East Renfrewshire Council based on the outcome of the audit, verifying that the system in operation for non domestic rates is operating as intended . Key Audit Assurances 1. There is an adequate system in place for the calculation and payment of Non-Domestic Rates. 2. All exemptions and discounts tested were properly applied. 3. All NDR income due is properly accounted for and recorded on the system and demand notices are issued according to statutory timescales. 4. All income due to East Renfrewshire Council has been remitted to their bank account. Key Risks There is an increased risk of errors occurring when reconciliations are either not being undertaken or checked. Overall Audit Opinion The audit identified that satisfactory controls are in place for the billing and collection of NDR. Reviews of NDR Reliefs, granted on the basis of prior year applications, have recommenced in the financial year 2024/25, as part of the timetable for all reliefs. Evidence for current year reliefs were available for the samples tested. The main issue identified was in relation to reconciliation processes between the non domestic rates Public
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Internal Audit Report Finance & Resources Non-Domestic Rates (A0082/2025/001) Date: September 2025 system and the ledger and the non domestic rates system and the assessors system. Recomendations were made in the report to address areas of weakness which will strengthen the controls in place for NDR. Management Commentary The delay in undertaking and reviewing some reconciliations was as a result of a vacant principle treasury accountant post. A new Officer is now in post and will undertake this task. In addition, processes will be amended to ensure that in the future, cover is provided for these tasks. Public