Minutes of meeting
Renfrewshire Council · 4 November 2024
Back to Audit, Risk and Scrutiny Board — 4 November 2024 and its agenda
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Minute of Meeting Audit, Risk and Scrutiny Board Date Time Venue Monday, 04 November 2024 15:00 Council Chambers (Renfrewshire), Council Headquarters, Renfrewshire House, Cotton Street, Paisley, PA1 1AN Present: Councillor Jennifer Adam, Councillor Andy Doig, Councillor Chris Gilmour, Councillor John Gray, Councillor Lisa-Marie Hughes, Councillor Robert Innes, Councillor James MacLaren, Councillor Janis McDonald, Councillor Ben Smith Chair Councillor Andy Doig, Convener, presided. In Attendance A MacArthur, Director of Finance & Resources; G Hutton, Head of Operations & Service Development, (Environment, Housing & Infrastructure); C McCourt, Head of Finance & Procurement, R Cree, Head of People & Organisational Development, M Conaghan, Head of Corporate Governance, K Campbell, Interim Chief Auditor, J McKee, Digital Strategy Delivery Manager, K Locke, Risk Manager, Emma Shields, Strategic Service Delivery Manager, C MacDonald, Senior Committee Services Officer and K O’Neill, Democratic Services Officer (all Finance & Resources). Also in Attendance A Kolodziej, Senior Manager, Azets. Webcasting of Meeting Prior to the commencement of the meeting the Convener intimated that this meeting of the Board would be filmed for live or subsequent broadcast via the Council's internet site.
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Declaration of Interest Councillor Smith declared an interest in agenda item 3 - Summary of Internal Audit Activity in Partner Organisations 1 July to 30 September 2024 by reason that Glasgow City Region City deal were funding research where he was employed and indicted that he would leave the meeting during consideration of the item. Transparency Statements There were no transparency statements intimated prior to the commencement of the meeting. 1 Summary of Internal Audit Reports for the period 1 July to 30 September 2024 There was submitted a report by the Chief Auditor relative to the requirement in terms of the Public Sector Internal Audit Standards (PSIAS) that Internal Audit communicated the results of each engagement to the Board. The appendix to the report detailed the category of assurance, service, assurance rating and gave recommended risk ratings for each engagement as either critical, important, good practice or service improvement. A summary of findings was also provided in relation to final reports issued for those engagements completed during the period 1 July to 30 September 2024. The report intimated that in addition to the reports listed in the appendix, Internal Audit had an ongoing commitment to arrange corporate and service initiatives, progress information security matters in partnership with ICT and Legal Services, provide regular advice to officers, provide Internal Audit services to the associated bodies for which Renfrewshire Council was the lead authority and to Renfrewshire Leisure and Renfrewshire Health & Social Care Integration Joint Board, co-ordination of the Council’s Corporate Risk Management activity and management of the counter fraud, risk management and insurance team. DECIDED: That the summary of Internal Audit findings report for the period 1 July to 30 September 2024 be noted. 2 Internal Audit & Counter Fraud Progress & Performance for period 1 July to 30 September 2024 There was submitted a report by the Chief Auditor relative to Internal Audit and Counter Fraud performance between 1 July and 30 September 2024 in terms of the delivery of the Audit Plan for the year and outlining actual performance against targets set by the Director of Finance & Resources.
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No formal performance targets for fraud investigation had been established as a major part of the team’s work involved being the single point of contact for the Department for Work and Pensions (DWP) Single Fraud Investigation Service and the Service Level Agreement for the work contained time targets for completing this work. It was noted that the types of fraud referrals received to date were wide-ranging and the team’s objective was to concentrate on investigating those referrals considered to contain the greatest fraud risk. The report also detailed the progress made against local and national initiatives involving Internal Audit and the Counter Fraud Team in the period. The report advised that the Internal Audit Team and the Counter Fraud Team were currently working on a hybrid basis and were undertaking home/site visits when the need arose. DECIDED: That the Internal Audit and Counter Fraud Team progress and performance from 1 July to 30 September 2024 be noted. Sederunt Having previously declared an interest Councillor Smith left the meeting prior to consideration of the following item of business. 3 Summary of Internal Audit Activity in Partner Organisations for period 1 July to 30 September 2024 There was submitted a report by the Chief Auditor relative to the Internal Audit activity in partner organisations. The report advised that Members of the Board had expressed an interest in the outcomes of audits undertaken within partner organisation and a revision to the Audit Risk & Scrutiny Board’s Terms of Reference, to facilitate this, had been agreed at the meeting of the Council held on 4 May 2024. The report provided members with a summary of the internal audit arrangements within each partner body and a summary of the internal audit activity between 1 July and 30 September 2024. DECIDED: That the audit arrangements for each partner organisation be noted. Sederunt Councillor Smith re-joined the meeting.
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4 Audit Scotland Report – The National Fraud Initiative in Scotland 2024 There was submitted a report by the Interim Chief Auditor relative to Audit Scotland’s report on the National Fraud Initiative (NFI) 2022/23, published in August 2024 and attached as Appendix 1 to the report. The report highlighted that Scottish public bodies had recorded outcomes of £21.5 million arising from the 2022/23 exercise. The 2022/23 figure had increased by approximately £6.6 million since the last exercise and the increase had been across most data match areas. The NFI outcome figures included amounts for fraud and error detection as well as an estimate for future losses that had been prevented. The report advised that it was not clear whether underlying levels of fraud had increased as there had been improvements in the recording of the results by participating bodies and there had also been a change in the methodologies which had contributed to higher outcomes in some areas. It was noted that Renfrewshire Council’s approach and outcomes for the 2022/23 exercise was attached at Appendix 2 and the self-assessment of the arrangements in preparation for the 2024/25 exercise was attached as Appendix 3. DECIDED: (a) That the report from Audit Scotland be noted; and (b) That Renfrewshire Council’s current arrangements, outcomes and self- assessment to support the 2024/2025 NFI exercise be noted. 5 Risk Report November 2024 There was submitted a report by the Director of Finance & Resources relative to an update on the strategic, corporate and key service risks for November 2024. The report advised on the latest position in managing the agreed risks for midway through the financial year. The appendices to the report provided details of longer- term strategic and corporate risks, details of longer-term significant service risks, and a list of ‘business as usual’ risks. DECIDED: That the report and the agreed risks be approved. 6 Audit Scotland Report on ‘Tackling Digital Exclusion’ There was submitted a report by the Director of Finance & Resources relative to Audit Scotland’s report on Tackling Digital Exclusion. The report provided an overview of the recently published audit on Tackling Digital Exclusion, which was summarised for Board members and highlighted of the challenges and recommendations outlined by Audit Scotland regarding digital exclusion in Scotland.
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It was noted that as digital technology continued to transform public services, addressing digital exclusion was essential to ensuring that everyone could participate fully in society, access essential services, and benefit from the opportunities that digital connectivity offered. The report advised that the audit, which had been carried out by Audit Scotland, adopted a human rights-based approach, allowing people with experience of digital exclusion and use of digital services to participate in and inform the audit. It was noted that a mapping exercise was currently being undertaken to understand which areas within Renfrewshire did not have gigabyte capable broadband and how a solution to this problem could be found. It was agreed that a report would be submitted to a future meeting of this Board outlining the solutions. DECIDED: (a) That the contents of the report be noted; (b) That the considerable collective action already in place across Renfrewshire to support and enable digital inclusion, whilst ensuring no one was left behind be noted; (c) That plans to further strengthen digital inclusion activity across Renfrewshire as referenced within the report be noted; and (d) That a report be submitted to a future meeting of this Board outlining the solutions identified for the digital mapping exercise which was currently being undertaken. 7 Actions Monitoring Report - Dargavel Primary School There was submitted a report by the Chief Executive which provided an update on the open actions relative to Dargavel Primary School. The report advised that following the findings of an independent review into the circumstances of the errors in planning and delivery of primary school provision in the Dargavel area, a SMART action plan had been developed which detailed the Council’s response with a commitment that updates on this plan would be provided to future meetings of the Audit, Risk & Scrutiny Board. Findings by the Accounts Commission in relation to the S.102 investigation were reported to the Council on 26 September 2024 and included the Council’s response to the Accounts Commission, with further work being predominantly addressed through continued engagement and monitoring by the local external audit team through their Annual Audit work and upcoming Best Value audit. The appendix to the report provided an update in relation to the Bowles independent review report, the Accounts Commission S.102 report, and the actions related to the report of the Cross Party Working Group. It was noted that there were no open actions remaining, and the appendix detailed the completed actions. As there were no remaining open actions, with all actions either complete or now incorporated into other reporting arrangements, it was proposed that there would be no further specific monitoring reports provided to the Board. The Board would receive updates as appropriate through existing monitoring arrangements.
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Councillor Andy Doig, seconded by Cllr McDonald moved that recommendation 2.2, as detailed within the report, be replaced with the following:- “The Board notes that this report will be the final specific monitoring report the Board will receive, with updates being provided to relevant Policy Boards or though risk monitoring arrangements. While the Board appreciates that the primary forum for the progression of matters relating to the education provision in the Dargavel and Bishopton area now lies with the Education and Children’s Services Board, mindful of our Council-wide remit of scrutiny, this Board believes it to be both appropriate and competent that we receive periodic reports concerning school roll projections and learning estate planning over the whole Council area and the associated financial impacts of those matters.” This was agreed unanimously. DECIDED: (a) That the completed actions outlined in the appendix be noted; (b) That it be noted that this report would be the final specific monitoring report the Board would receive, with updates being provided to relevant Policy Boards or though risk monitoring arrangements; and (c) While the Board appreciated that the primary forum for the progression of matters relating to the education provision in the Dargavel and Bishopton area now lay with the Education and Children’s Services Board, mindful of its Council-wide remit of scrutiny, this Board believed it to be both appropriate and competent that it receive periodic reports concerning school roll projections and learning estate planning over the whole Council area and the associated financial impacts of those matters.