Item 1 Combined
Renfrewshire Council · 18 August 2025
Back to Audit, Risk and Scrutiny Board — 18 August 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 18 August 2025 ___________________________________________________________________ Report by: Chief Auditor ___________________________________________________________________ Heading: Summary of Internal Audit Reports for period 26 April to 30 June 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 26 April to 30 June 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;
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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 26 April to 30 June 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, Interim Chief Auditor– 07768354651
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Appendix 1 Renfrewshire Council Internal Audit Service Update for Audit, Risk and Scrutiny Board Final Audit Reports issued from 26 April – 30 June 2025 Category Service Engagement Assurance Rating Recommendation Ratings Critical Important Good Practice Service Improvement Assurance Environment, Housing and Infrastructure Household Waste Recycling Limited 0 3 1 2 Finance & Resources Council Tax Reductions Substantial 0 0 1 0 Children’s Services Child Protection – Learning Reviews Substantial 0 0 0 0
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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.
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Internal Audit Report Environment, Housing & Infrastructure Household Waste Recycling (A0028/2025/001) Date: June 2025 COMMITTEE SUMMARY Audit Objectives The objectives of the review were to ensure that: 1. Staff have access to the Household Waste Recycling Staff Guide, have signed to acknowledge receipt of the guide and there are records of staff training on the guide’s procedures; 2. Job descriptions for recycling staff are up to date; 3. There is an adequate level of oversight at recycling centres including a supervisor on duty for all shifts who checks that records are appropriately maintained 4. There are appropriate checks in place for cars and other vehicles visiting the recycling centres, including permits for larger vehicles at the relevant centres; 5. There are registers of people/ groups (e.g. charities) that are allowed to remove items from recycling centres showing what items they can remove and forms are completed by those removing items; 6. There is an authorised contractors list and associated documentation is completed and retained. Audit Scope 1. Interviewed the appropriate officers to ascertain the systems in place at Renfrewshire’s Recycling Centres and the extent to which they were in line with the Household Waste Recycling Centre Staff Guide. 2. Visited 2 of the 5 Renfrewshire Recycling Centres to ascertain whether or not the processes in place were in line with the Household Waste Recycling Centre Staff Guide. Key Audit Assurances 1. All recycling staff have received and acknowledged receipt of the Household Waste Recycling Staff Guide. 2. The auditor examined the site diaries for 2 sites for 5 dates in January 2025 and noted that there were 4 staff members and a supervisor on duty to assist vehicle drivers recycle waste and noted that expected entries such as collections were in the site diaries on those days. 3. The auditor was provided with a copy of the list of contractors used to remove and accept the different types of waste and ensured that each one was authorised through agreements which satisfied the Council’s Contract Standing Orders. Key Risks 1. There is a risk that non-Renfrewshire residents are using Household Waste Recycling Centres as there is no evidence held that random residency checks have been undertaken. 2. Unauthorised vans and pickup trucks could be discarding waste at the Linwood Recycling Centre on some occasions. 3. The Council may not have made clear that it is no longer responsible for any items removed by Charities for re use/sale. Overall Audit Opinion All current staff have been provided with the appropriate guidance detailing the processes for the operation of the Recycling Centre. The sample of site diary entries checked by the auditor at the
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Internal Audit Report Environment, Housing & Infrastructure Household Waste Recycling (A0028/2025/001) Date: June 2025 Paisley and Linwood Recycling Centres highlighted that sufficient staff were on duty and site diaries were being adequately maintained. However, during the audit visits to the centres, the auditor did not observe any proof of residency checks being undertaken, nor was any evidence provided that these checks are being undertaken. In addition, due to staff not being available, the auditor was also informed that there are occasions when van permits were unable to be checked. Whilst there are formal agreements in place, in line with the council’s Contract Standing Orders, with contractors who receive or remove waste from waste recycling centres and dispose of that waste, no such agreements are in place with charities who remove items from the recycling centres for re use/sale. We have made recommendations to improve the controls in these areas. Management Commentary We are progressing the audit recommendations. Random checks will be conducted on those visiting the recycling centres to ensure they are Renfrewshire residents and we are investigating the possibility of introducing a specialist booking system across all sites which will assist in addressing the issues raised.
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Internal Audit Report Finance & Resources Council Tax Reductions (A071 2025 001) May 2025 COMMITTEE SUMMARY Audit Objectives The objectives of the review were to ensure that: 1. Documented procedures are in place for the administration of the Council Tax Reduction scheme; 2. Reductions are only applied to eligible individuals; 3. Applications for reductions and supporting evidence are adequately checked and authorised; 4. Reductions have been applied correctly to accounts; 5. Checks are undertaken periodically to confirm reductions are still valid and 6. Arrangements are in place to promote the council tax reduction scheme to the community. Audit Scope 1. Interviewed relevant staff to ascertain and document the system currently in place. 2. Selected a sample of council tax reduction cases and undertook a programme of tests to evaluate the effectiveness of controls. Key Audit Assurances • There are adequate documented procedures in place for the administration of the council tax reduction scheme. • For the sample of council tax reduction cases tested, reductions were applied to the eligible individual’s council tax accounts. • There was evidence that the applications and supporting evidence were checked by a benefit assessor and there were processes in place to check the accuracy of the amount of council tax reduction awarded. • Targeted reviews to ensure the Council Tax Reduction award remains valid are undertaken for customers who receive both Housing Benefit and Council Tax Reduction. • Arrangements are in place to promote the council tax reduction scheme to the community and monitoring arrangements of take up are in place. Key Audit Risks There were no key risks identified during the audit.
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Internal Audit Report Finance & Resources Council Tax Reductions (A071 2025 001) May 2025 Overall Audit Opinion The audit has identified that satisfactory arrangements are in place for administering the Council Tax Reduction scheme. For the sample of Council Tax Reduction applications tested, reductions were only applied to eligible individuals and there was evidence of appropriate checks on each application by a Benefits Assessor. However, management action is required as cyclical reviews of Council Tax Reduction only cases are not undertaken to ensure the amount of reduction remains valid. Management Commentary N/A as no key risks were identified.
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Internal Audit Report Children’s Services Child Protection – Learning Reviews (A0104/2025/001) Date: June 2025 COMMITTEE SUMMARY Audit Objectives The objectives of the review were to ensure that: 1. There is a process in place for initiating and approving Learning Reviews and the decisions taken are recorded in line with National Guidance for Child Protection Committees Undertaking Learning Reviews (2024). 2. Learning Reviews are carried out in line with National Guidance for Child Protection Committees Undertaking Learning Reviews (2024) and appropriate evidence is available to support that these processes have been followed including sharing of information between council officers and partner agencies. Audit Scope 1. Obtained details of relevant procedural guidance. 2. Prepared a series of tests to meet the above objectives. Key Audit Assurances 1. For the cases tested, the learning reviews were found to be being initiated, approved and carried out in accordance with the National Guidance for Child Protection Committees Undertaking Learning Reviews (2024). 2. Appropriate evidence was available to support the fact that all correct documentation was being used and information was being shared between council officers and partner agencies as required. 3. All decisions made were recorded and documented, and an adequate action plan was put in place to disseminate any relevant learning from the process. Key Risks • There were no key risks identified during the audit. Overall Audit Opinion The audit identified that satisfactory arrangements are in place for the initiating, approving and undertaking of Learning Reviews, that the decisions taken are recorded in line with National Guidance for Child Protection Committees Undertaking Learning Reviews (2024) and appropriate evidence is available to support that these processes have been followed. For the Learning Review cases tested, there were delays in starting the reviews. The Renfrewshire Child Protection Committee Lead Officer reported to the Committee that Child Protection Committees across Scotland are facing difficulties appointing external reviewers due to a lack of reviewers available to undertake reviews and this is resulting in delays in starting reviews. This is out with the control of Children’s Services and Child Protection Committees Scotland are working with the Scottish Government on options to address this.
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Internal Audit Report Children’s Services Child Protection – Learning Reviews (A0104/2025/001) Date: June 2025 There were no audit findings identified during this review and the auditor has made a provision of substantial assurance for the areas tested. Management Commentary N/A as no key risks were identified.