IA Progress and Performance September 2025

Renfrewshire Council · 3 November 2025
Back to Audit, Risk and Scrutiny Board — 3 November 2025 and its agenda

Text extracted from the council's PDF. Layout and reading order may differ from the original.

Original council PDF · Download plain text

Page 1

___________________________________________________________________
To: Audit, Risk and Scrutiny Board
On: 03 November 2025
___________________________________________________________________
Report by: Chief Auditor
___________________________________________________________________
Heading: Internal Audit and Counter Fraud Progress and Performance for
Period to 30 September 2025
___________________________________________________________________
1. Summary
1.1 The Internal Audit Annual Plan was approved by the Audit, Risk and
Scrutiny Board on 17 March 2025. Internal Audit measures the progress
and performance of the team on a regular basis using a range of
performance indicators.  This report monitors progress from 1 April 2025
to 30 September 2025, in terms of the delivery of the Audit Plan for the
year and compares actual performance against targets set by the
Director of Finance and Resources.
1.2 In terms of Counter Fraud, no formal performance targets for fraud
investigation have been established for the following reasons.  Part of
their work involves being the single point of contact (SPOC) for the
Department for Work and Pension’s (DWP) Single Fraud Investigation
Service and the Service Level Agreement for this work contains time
targets for completing this work.  The types of fraud referrals received to
date are wide ranging and the team’s objective is to concentrate on
investigating those referrals considered to contain the greatest fraud risk.
They are also involved in promoting fraud awareness and assisting with
the implementation of adequate fraud prevention measures within the
Council.
1.3 We also provide advice and support where necessary to council
services.
Public

Page 2

1.4 The report details progress against local and national initiatives involving
Internal Audit and the Counter Fraud Team from 1 April 2025 to 30
September 2025.
___________________________________________________________________
2. Recommendations
2.1 Members are invited to note the Internal Audit and Counter Fraud Team
progress and performance to 30 September 2025.
_________________________________________________________
3. Background
3.1 The progress and performance of the Internal Audit Team is subject to
regular monitoring using a number of performance measures.  The
Director of Finance and Resources has set annual targets for the team
to demonstrate continuous improvement. In terms of the Counter Fraud
team, there are time targets in place for responding to requests from the
DWP’s Single Fraud Investigation Service.  Due to the diverse nature of
fraud referrals no formal performance targets have been established and
the outcomes from investigations are regularly monitored by
management.  In addition, the Counter Fraud Team are heavily involved
in fraud prevention measures within the Council.
3.2 Internal Audit and the Counter Fraud Team support a variety of local and
national initiatives through participation in professional practitioner
groups and co-ordination of national initiatives such as the National
Fraud Initiative.
3.3 This report measures the progress and performance of both the Internal
Audit and Counter Fraud Team for the period from 1 April 2025 to 30
September 2025.
4. Internal Audit Service Resource
4.1 In August 2025, the Assistant Chief Auditor was appointed, permanently
to the Chief Auditor’s post.  One of the Senior Auditors is covering the
Assistant Chief Auditor’s post on an interim basis. The Senior Counter
Fraud investigator retired in July 2025.
4.2 To ensure the Internal Audit Service continues to obtain the best from its
available resources, the Chief Auditor in conjunction with the Director of
Finance and Resources, is currently taking this opportunity to review the
team’s structure, in terms of workforce planning and resilience and
therefore the vacancies within the team have not yet been filled. It is
intended that this review will be completed by 31 October 2025. It should
be noted that the Director of Finance & Resources is committed to
maintaining the current level of service delivered by Internal Audit and
Counter Fraud.  Any proposed changes in structure will be notified to
members of this Board.
Public

Page 3

4.3 In addition, to enable the Internal Audit Service to be more independent
from other Council Functions, the management of Risk Management and
Insurance Services transferred to Business Services in September 2025.
5. Internal Audit Team Performance
(a) Percentage of audit plan completed as at 30 September 2025
This measures the degree to which the Audit Plan has been completed.
Actual
2024/25
Annual
Target
2025/26
Audit Plan
Completion
Target to 30
September 2025
Audit Plan
Completion Actual
30 September
2025
93.6% 90.0% 41% 38.2%
The current audit plan completion indicator is slightly below target as a
result of a vacancy in the team and also as a result of additional counter
fraud duties due to a vacancy in this team which will addressed in the
near future when the review of our structure is complete. This indicator
is being monitored by the Chief Auditor and it is also planned to
outsource a couple of audit assignments to an external contractor 
(b) Percentage of assignments complete by target date
This measures the degree with which target dates for audit work have
been met.
Target 2025/26 Actual to 30 September 2025
95.0% 100% 
Actual performance is ahead of the target set for the year. 
(c) Percentage of audit assignments completed within time budget
This measures how well the time budget for individual assignments has
been adhered to.
Target 2025/65 Actual to 30 September 2025  
95.0% 100%
Actual performance is ahead of the target set for the year, although this
could reduce over the remainder of the year.   
(d) Percentage of audit reports issued within 6 weeks of completion of
audit field work
This measures how quickly draft audit reports are issued after the audit
fieldwork has been completed.
Public

Page 4

Target 2025/26 Actual to 30 September 2025
95.0% 100%
Actual performance is ahead of the target set for the year, although this
is likely to reduce over the remainder of the year.  
6. Review of the 2025/26 Internal Audit Plan
6.1 Only one assignment carried forward from last year is still in progress
and this will be completed by the end of October 2025.  We are now
progressing a number of our 2025/26 assignments.
6.2 Our 2025/26 Audit Plan is subject to ongoing review in light of any
organisational risks arising, and also to determine whether any
assignments will have to be amended or cancelled as result of us being
unable, for any reason, to undertake the work planned. At this stage we
are not recommending any further amendments to the plan.
6.3 However this may change over the second half of the year as the team
are currently involved in a number of audit investigations and therefore
a substantial amount of the contingency budget is being spent.
6.4 Any proposed amendments to the audit plan will be brought to this Board
for approval.
7 Counter Fraud Team Progress and Performance
7.1 In line with the Service Level Agreement, the Counter Fraud Team act
as the Single Point of Contact (SPOC) to route potential housing benefit
fraud referrals to the DWP, liaise with the Council’s Housing Benefit
Team and DWP Fraud Officers and retrieve the necessary evidence for
the DWP Fraud Officers from the Housing Benefit System.  Where a
suspicion of fraud arises, the team investigate and report their findings
to management. Where appropriate, follow-on action is taken, such as
reporting the matter to Police Scotland for further investigation, or directly
to the Procurator Fiscal. In addition, they also work jointly with DWP
Fraud Officers on criminal fraud investigations which focuses on the
investigation and prosecution of the Local Authority administered Council
Tax Reduction Scheme and Social Security benefit fraud. In addition to
investigation work the team also undertake fraud prevention work.
7.2 During this quarter, one member of staff retired, and we are carrying the
vacancy until the review of our structure mentioned in Section 4 of this
Report is completed. As a result, some of the supervisory duties have
been allocated to the Internal Audit team.
7.3 The Counter Fraud Officers have been working on the various fraud
referrals and continuing to process the National Fraud Initiative matches
which have been received. In June 2025, additional matches were
received that includes data from HMRC and we have commenced risk
Public

Page 5

assessing these. A full report on the results of the National Fraud
Exercise will be brought to this Board for information at a later date.
7.3 As part of our fraud prevention work, we are continuing to validate any
bank account changes received from the Council’s suppliers and
contractors and the details supplied by new Housing Applicants. 
7.4 The financial and non-financial results for the period (April 2025 to
September 2025) are noted in the table below. 
Financial Outcomes Period to 30 September
2025 (£)
Cash savings directly attributable to
preventative counter fraud intervention
4,660
Cash recoveries in progress directly
attributable to counter fraud
investigations
42,297
Notional savings identified through
counter fraud investigation, (e.g. housing
tenancy and future council tax)
305,035
Housing Benefit Savings Attributable to
Joint Working by Counter Fraud and
DWP Counter Fraud Officers
0
Other DWP Benefit or Tax Credit
Savings identified through other Counter
Fraud work or through joint working with
DWP
3,731
Non-Financial Outcomes Period to 30 September
2025
Housing properties recovered 3
Housing applications
amended/cancelled
3
Housing Allocation Priority Changed 0
Blue badge misuse warning letters
issued
17
Blue Badges Cancelled 4
Supplier/Contractor Checks Undertaken 116
7.5 Our notional savings are based on the methodology prepared by the
Cabinet Office. 
8. Local and National Initiatives
Scottish Local Authorities Chief Internal Auditors Group
8.1 The Local Authorities Chief Internal Auditors Group met in September
2025 and a presentation was given by representatives from the Institute
of Internal Auditors on a Competency Framework for Internal Auditors.
Public

Page 6

Global Internal Audit Standards in the UK Public Sector
8.2 Work is progressing to ensure we adhere to the new Global Standards
in the UK Public Sector which were introduced from April 2025.  Internal
Audit Staff have now attended training sessions on these new standards,
and this has resulted in small amendments being made to working
practices.   A revised Internal Audit Charter and Mandate has now been
drafted and is subject of a separate report to this Board
National Fraud Exercise
8.3 Counter Fraud and Service Staff are working on the matches received
from this data matching exercise.  To date £155,329 of corrections and
overpayments have been identified by Counter Fraud’s investigation of
high risk matches from the 2024/25 National Fraud Initiative and these
overpayments are in the process of being recovered from claimants.  A
full report on the results of the National Fraud Exercise will be brought to
this Board for information at a later date.  
Information Security Group
8.5 The Information Security Group, chaired by the Chief Auditor and
attended by the Senior Managers from Information Governance,
Information Management and Cyber Security teams met in July 2025
and discussed newly drafted guidance on transcription and other current
topical issues such as information security incidents, artificial intelligence
risk and cyber security.   
_________________________________________________________
Implications of the Report
1. Financial - The Council has in place arrangements to recover any
overpayments identified from the work of the Counter Fraud Team and
the National Fraud Initiative.
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
Public

Page 7

7. Equality & Human Rights - None
8. Health & Safety – None
9. Procurement - None
10. Risk - The progress and performance reported relates to the delivery of
the risk-based internal audit plan and the mitigation of the risk of fraud
and error.
11. Privacy Impact – None
12. COSLA Implications – None
13. Climate Risk – None
14. Children’s Rights - None
________________________________________________________________
Author:           Karen Campbell, Chief Auditor – 07768354651
Public