Item 5 Appendix 2 - Internal Audit Plan 2024-25 - Progress to 30 April 2025
West Dunbartonshire Council · 11 June 2025
Back to Audit Committee — 11 June 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Some pages contain no extractable text. They may be blank, graphics or scanned pages. OCR has not been applied.
Page 1
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLANS AT 30 APRIL 2025 Summary: Section 1 Summary of Management Actions due for completion by 30/4/2025 There were 4 actions due for completion by 30 April 2025, 3 actions have been reported as completed and for one action, a revised completion date has been agreed. Section 2 Summary of Current Management Actions Plans at 30/4/2025 At 30 April 2025 there were no audit reports delayed due to management not finalising the action plan within agreed timescales. Section 3 Current Management Actions at 30/4/2025 At 30 April 2025 there were 63 current audit action points. Section 4 Analysis of Missed Deadlines At 30 April 2025 there were 4 audit action points where the original agreed deadline has been missed. Section 5 Summary of Action Plan Points by Audit Year Item 5 Appendix 2
Page 2
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS SUMMARY OF ACTION PLANS DUE FOR COMPLETION BY 30.04.2025 SECTION 1 2 Strategic Area No. of Actions Due No. of Actions Completed Deadline missed Revised Date set* Deadline missed Revised Date to be set* Roads and Neighbourhood 1 1 Housing and Employability 3 3 Total 4 3 1 * These actions are included in the Analysis of Missed Deadlines – Section 4
Page 3
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS SUMMARY OF CURRENT ACTION PLANS AT 30.04.2025 SECTION 2 3 CURRENT ACTIONS BY STRATEGIC AREA Roads and Neighbourhood Due for completion June 2025 1 Due for completion December 2025 1 Total Actions 2 HSCP - Health and Community Care Due for completion June 2025 1 Total Actions 1 Education Learning and Attainment Due for completion May 2025 1 Total Actions 1 Regulatory & Regeneration Due for completion June 2025 1 Total Actions 1 Housing & Employability Due for completion May 2025 10 Due for completion June 2025 24 Due for completion July 2025 8 Due for completion August 2025 4 Due for completion September 2025 3 Due for completion November 2025 1 Due for completion December 2025 1 Due for completion January 2026 1 Due for completion March 2026 7 Total Actions 59 Total current actions: 64
Page 4
No embedded text on this page.
Page 5
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 30.04.2025 SECTION 3 4 Status Key On track Complete Overdue – update required Missed original due date Current Internal Audit Action Plans Supplier Management (Report Issued March 2023) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/158 HSCP Formal Contract and Supplier Management (Amber) Development of a Contracts Register to be stored centrally and controlled by the CCQ Team. By the due date it will have been developed to include a risk register in RAG format to cover contract start date, end date, extension date, CI scores, spend status, Quality monitoring information. Risk register will also be used to programme in more to review services well ahead of contract end date. 31-Dec-2023 30-Jun-2025 HSCP Head of Strategy and Transformation Chief Officer HSCP Board Fleet Management (Report Issued May 2023) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/176 Lack of measuring of individual vehicle efficiency/Co2 emissions (Amber) Management will further consider reporting of Co2 emissions as part of the net zero strategy and transition to electric vehicles. In relation to vehicle efficiency, as fuel efficiency is affected by individual driver style, management will consider whether driver information scores could be collated and provided to management to prioritise or target individual training. 31-Oct-2024 30-Jun-2025 Chief Officer Roads and Neighbourhood Chief Officer Roads and Neighbourhood
Page 6
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 30.04.2025 SECTION 3 5 Status Key On track Complete Overdue – update required Missed original due date CSA Education Procedures (Report Issued May 2024) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/231 Adequacy of School Fund Procedures A review of the procedures will be undertaken and updated to reflect up to date practice and provide sufficient guidance to staff involved in maintaining and managing school funds. A copy of the updated school fund procedures will be disseminated to Heads of establishments. 31-Mar-2025 31-May-2025 Senior Education Officer Chief Officer – Education, Learning and Attainment Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/235 Procurement Awareness Training Chief Officer, Regulatory & Regeneration is hoping to recruit to the vacant Procurement Manager post by early June 2024. The incoming Procurement Manager will be provided with the opportunity to agree the revised training and guidance. 31-Aug-2024 30-Jun-2025 Chief Officer, Regulatory & Regeneration Chief Officer, Regulatory & Regeneration Corporate Procurement below £10k (Report Issued June 2024)
Page 7
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 30.04.2025 SECTION 3 6 Status Key On track Complete Overdue – update required Missed original due date UK Shared Prosperity Fund Assurance Review (Report Issued June 2024) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/237 Inadequate policies and procedures to support closure of the fund (Amber) Management are in regular discussions with Government officials about continuity of UKSP Funds. Should these discussions prove to be unsuccessful and there is no further funding from this source, WDC has a full set of HR policies relating to staff terms and conditions and processes for dealing with the loss of funding. We will begin to implement the appropriate course of action three months in advance of the fund closing. As an update, the funding has been extended into Year 4 (25/26) and a report will be presented to IRED Committee in February 2025 on further year funding. 31-Dec-2024 31-Dec-2025 Chief Officer Housing & Employability/ Chief Officer, Resources Chief Executive Void Management (Report Issued May 2025) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/255 /1 Adequacy of Tenant Rechargable Repairs Process (Amber) As part of Void working group remit conduct annual review of pre-termination process and paperwork, unless required to be reviewed sooner. 31-Aug-2025 31-Aug-2025 Housing Operations Manager Chief Officer Housing and Employability IAAP/255 /2 Adequacy of Tenant Rechargable Repairs Process (Amber) Introduced new work code to identify clear out recharges, to allow CAS to include description when issuing re-charge letter. 30-Jun-2025 30-Jun-2025 IHMS Change Officer Chief Officer Housing and Employability IAAP/255 /3 Adequacy of Tenant Rechargable Repairs Process (Amber) Review recharge process to include guidance for staff to follow should previous tenant query/dispute recharge amount invoiced for and be incorporated into Void Procedure and Recharge processes. 30-Jun-2025 30-Jun-2025 Maintenance Manager/ Housing Operations Manager Chief Officer Housing and Employability
Page 8
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 30.04.2025 SECTION 3 7 Status Key On track Complete Overdue – update required Missed original due date Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/255 /4 Adequacy of Tenant Rechargable Repairs Process (Amber) Design and implement new PowerBi clear out report. 31-Jul-2025 31-Jul-2025 Housing Operations Manager Chief Officer Housing and Employability IAAP/256 /1 Adequacy of Job Costing Process (Amber) Review how SORs labour times and QL system data is being used by supervisors to ensure effective resource planning and implement any necessary changes to ensure and improve efficiency. 30-Jun-2025 30-Jun-2025 Maintenance Manager Chief Officer Housing and Employability IAAP/256 /2 Adequacy of Job Costing Process (Amber) Review the existing reporting cycle for void property estimated costs against recharge costs to ensure these are effective and informative. 30-Jun-2025 30-Jun-2025 Building Services Manager Chief Officer Housing and Employability IAAP/256 /3 Adequacy of Job Costing Process (Amber) Continue to report void management data at appropriate forums including Building Services Board. 31-Mar-2026 31-Mar-2026 Housing Operations Manager Chief Officer Housing and Employability IAAP/257 /1 Lack of monitoring and authorisation of repairs costs to void properties (Amber) Review void authorisation processes with Housing Operations and agree if further checks and balances within empty homes management are necessary. 30-Jun-2025 30-Jun-2025 Building Services Manager Chief Officer Housing and Employability IAAP/257 /2 Lack of monitoring and authorisation of repairs costs to void properties (Amber) Review in-service variation processes and identify necessary improvement actions. 30-Jun-2025 30-Jun-2025 Maintenance Manager/IHMS Change Officer/ Support Services Coordinator Chief Officer Housing and Employability IAAP/257 /3 Lack of monitoring and authorisation of repairs costs to void properties (Amber) Implement any necessary changes to the variation process and agreed authorisation processes. 31-Jul-2025 31-Jul-2025 Housing Operations Manager Chief Officer Housing and Employability IAAP/258 /1 Ensuring Value for Money when using external contractors (Amber) Carry out a review of non-specialist void contractor rates and compare against the National Schedule of Housing Rates to establish if these are comparable and provide Value for Money. 30-Jun-2025 30-Jun-2025 Contracts Co- ordinator Chief Officer Housing and Employability IAAP/258 /2 Ensuring Value for Money when using external contractors (Amber) Carry out analysis of the anticipated demand for non-specialist contractors for void properties repairs in 2025/2026 and 2026/2027. 30-Jun-2025 30-Jun-2025 Maintenance Coordinators/ Contract Coordinator Chief Officer Housing and Employability
Page 9
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 30.04.2025 SECTION 3 8 Status Key On track Complete Overdue – update required Missed original due date Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/258 /3 Ensuring Value for Money when using external contractors (Amber) If appropriate arrange and carryout a full tender exercise to engage a void property contractor from an existing framework or arrange an open tender exercise. 30-Nov-2025 30-Nov-2025 Contracts Manager Chief Officer Housing and Employability Housing Repairs and Maintenance (Report Issued May 2025) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/263 /1 Adequacy of Housing Client Function (Red) Carry out a review of the Client Function to identify any areas that require improvement to ensure quality, value for money repair and maintenance services are provided. 31-Jul-2025 31-Jul-2025 Building Services Manager Chief Officer Housing and Employability IAAP/263 /2 Adequacy of Housing Client Function (Red) Implement any necessary Client Function changes identified. 31-Mar-2026 31-Mar-2026 Building Services Manager Chief Officer Housing and Employability IAAP/263 /3 Adequacy of Housing Client Function (Red) Develop Building Services 2025/2026 improvement action plan to include appropriate financial management, service costs recovery and budget management actions. 30-Jun-2025 30-Jun-2025 Building Services Manager Chief Officer Housing and Employability IAAP/263 /4 Adequacy of Housing Client Function (Red) Present Building Services 2025/2026 improvement action plan to the Building Service Board for approval. 30-Jun-2025 30-Jun-2025 Building Services Manager Chief Officer Housing and Employability IAAP/263 /5 Adequacy of Housing Client Function (Red) Complete actions within Building Services 2025/2026 action plan. 31-Mar-2026 31-Mar-2026 Building Services Manager Chief Officer Housing and Employability IAAP/263 /6 Adequacy of Housing Client Function (Red) Carry out a review of variation procedure and authorisation limits and implement any necessary changes ensuring robust procedures are in place and provide value for money services. 30-Jun-2025 30-Jun-2025 Contracts Co- ordinator/ Support Services Co-ordinator Chief Officer Housing and Employability
Page 10
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 30.04.2025 SECTION 3 9 Status Key On track Complete Overdue – update required Missed original due date Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/264 /1 Lack of Checking of Overtime Claims (Red) Develop an out of hours report of work completed in overtime from QL Housing Management System data. 30-Apr-2025 30-Apr-2025 IHMS Change Officer Chief Officer Housing and Employability IAAP/264 /2 Lack of Checking of Overtime Claims (Red) Ensure responsible officers are checking overtime claims completed by craft team members and these reconcile with the out of hours report before approval and presentation to Coordinators. 30-Jun-2025 30-Jun-2025 Maintenance Manager Chief Officer Housing and Employability IAAP/264 /3 Lack of Checking of Overtime Claims (Red) Review and update Building Services overtime request, approval and payment processes. 31-May-2025 31-May-2025 Building Services Manager Chief Officer Housing and Employability IAAP/264 /4 Lack of Checking of Overtime Claims (Red) Rollout revised overtime request, approval and payment process to responsible officers. 31-May-2025 31-May-2025 Maintenance Manager Chief Officer Housing and Employability IAAP/264 /5 Lack of Checking of Overtime Claims (Red) Monitor and review revised processes to ensure effectiveness. 31-Jul-2025 31-Jul-2025 Building Services Manager Chief Officer Housing and Employability IAAP/265 /1 Adequacy of Stock Control Procedures (Amber) Complete the procurement of an appropriate barcoding hardware and software solution. 30-Jun-2025 30-Jun-2025 Contracts Manager Chief Officer Housing and Employability IAAP/265 /2 Adequacy of Stock Control Procedures (Amber) Implement a barcoding solution to warehouse operations. 31-Jul-2025 31-Jul-2025 Contracts Co- ordinator Chief Officer Housing and Employability IAAP/265 /3 Adequacy of Stock Control Procedures (Amber) Present a decision paper to the IHMS Project Board to approve development of the automatic reordering module. 30-Jun-2025 30-Jun-2025 IHMS Change Officer Chief Officer Housing and Employability IAAP/265 /4 Adequacy of Stock Control Procedures (Amber) Following approval, complete necessary work implement, test and go live on QL system. 31-Aug-2025 31-Aug-2025 IHMS Change Officer Chief Officer Housing and Employability
Page 11
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 30.04.2025 SECTION 3 10 Status Key On track Complete Overdue – update required Missed original due date Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/265 /5 Adequacy of Stock Control Procedures (Amber) Fully implement phase 2 of the review of Building Services structure in warehouse services. 31-May-2025 31-May-2025 Contracts Co- ordinator Chief Officer Housing and Employability IAAP/265 /6 Adequacy of Stock Control Procedures (Amber) Complete regular stock takes ensuring every commodity has been counted and anomalies identified are investigated and rectified. Provide stock valuation reports for 2024/2025. 31-May-2025 31-May-2025 Contracts Co- ordinator Chief Officer Housing and Employability IAAP/265 /7 Adequacy of Stock Control Procedures (Amber) Review warehouse facilities security arrangements and implement necessary changes ensuring stock is appropriately managed and secured. 31-May-2025 31-May-2025 Contracts Co- ordinator Chief Officer Housing and Employability IAAP/265 /8 Adequacy of Stock Control Procedures (Amber) Develop written procedures for stores and stock control to include version control and will be approved by the Chief Officer. 31-May-2025 31-May-2025 Contracts Co- ordinator Chief Officer Housing and Employability IAAP/265 /9 Adequacy of Stock Control Procedures (Amber) Training will be provided and distribution of the new procedures to all stores staff will be recorded in a register. Staff will sign the register to confirm receipt of the procedures. 31-May-2025 31-May-2025 Contracts Co- ordinator Chief Officer Housing and Employability IAAP/266 /1 Lack of Recovery Plan to reduce overspend (Amber) Develop a cost recovery plan for 2025/2026 and gain approval of the plan from the Building Services Board. 30-Jun-2025 30-Jun-2025 Building Services Manager Chief Officer Housing and Employability IAAP/266 /2 Lack of Recovery Plan to reduce overspend (Amber) Complete actions in the cost recovery plan for 2025/2026 reporting progress at the Building Services Board and other appropriate forums. 31-Mar-2026 31-Mar-2026 Building Services Manager Chief Officer Housing and Employability IAAP/266 /3 Lack of Recovery Plan to reduce overspend (Amber) Drive down tenant and resident reactive repair demand in line with the criteria within the new repairs policy. 31-Mar-2026 31-Mar-2026 Building Services Manager Chief Officer Housing and Employability IAAP/267 /1 Adequacy of monitoring of Schedule of Rates for Specifying and Controlling Repairs & Maintenance Work (Amber) Compare the percentage of variation on non emergency reactive repairs completed in 2024/2025 to previous years. 31-May-2025 31-May-2025 Contracts Co- ordinator Chief Officer Housing and Employability
Page 12
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 30.04.2025 SECTION 3 11 Status Key On track Complete Overdue – update required Missed original due date Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/267 /2 Adequacy of monitoring of Schedule of Rates for Specifying and Controlling Repairs & Maintenance Work (Amber) Review in service variation processes and identify necessary improvement actions. 31-May-2025 31-May-2025 Maintenance Manager Chief Officer Housing and Employability IAAP/267 /3 Adequacy of monitoring of Schedule of Rates for Specifying and Controlling Repairs & Maintenance Work (Amber) Implement any necessary changes identified in the variation processes. 31-Jul-2025 31-Jul-2025 Maintenance Manager Chief Officer Housing and Employability IAAP/267 /4 Adequacy of monitoring of Schedule of Rates for Specifying and Controlling Repairs & Maintenance Work (Amber) Reduce the average percentage of variation on non emergency reactive repairs by 5% in 2025/2026 compared the level in 2024/2025. 31-Mar-2026 31-Mar-2026 Maintenance Manager Chief Officer Housing and Employability IAAP/268 /1 Lack of Post Inspections (Amber) Rollout interim workaround for the post inspection process. 30-Apr-2025 30-Apr-2025 IHMS Change Officer Chief Officer Housing and Employability IAAP/268 /2 Lack of Post Inspections (Amber) Complete fix in QL post inspection module. 30-Jun-2025 30-Jun-2025 Support Services Co-ordinator Chief Officer Housing and Employability IAAP/268 /3 Lack of Post Inspections (Amber) Monitor the post inspection process to ensure adherence identifying failures and review data at full management team weekly catch up meetings. 30-Jun-2025 30-Jun-2025 Maintenance Manager Chief Officer Housing and Employability IAAP/268 /4 Lack of Post Inspections (Amber) Report post inspection performance to Building Services Board and other appropriate forums. 30-Jun-2025 30-Jun-2025 Building Services Manager Chief Officer Housing and Employability IAAP/268 /5 Lack of Post Inspections (Amber) Review post inspection targets to ensure these are effective and repair standards are being met / improved. 30-Sep-2025 30-Sep-2025 Maintenance Manager Chief Officer Housing and Employability IAAP/269 /1 Inefficient Allocation of Resources (Amber) Include an action in the Building Services 2025/2026 improvement action plan to have an effective imprest stock provision in place. 30-Jun-2025 30-Jun-2025 Building Services Manager Chief Officer Housing and Employability
Page 13
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 30.04.2025 SECTION 3 12 Status Key On track Complete Overdue – update required Missed original due date Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/269 /2 Inefficient Allocation of Resources (Amber) Develop alternative scheduling and appointment system to replace DRS. 31-Jul-2025 31-Jul-2025 IHMS Change Officer Chief Officer Housing and Employability IAAP/269 /3 Inefficient Allocation of Resources (Amber) Seek approval from Building Services Board to implement new system. 31-Aug-2025 31-Aug-2025 Building Services Manager Chief Officer Housing and Employability IAAP/269 /4 Inefficient Allocation of Resources (Amber) Implement new scheduling and appointment system. 30-Sep-2025 30-Sep-2025 Building Services Manager/IHMS Change Officer Chief Officer Housing and Employability IAAP/270 /1 Lack of Risk Assessments for Staff with Secondary Employment (Amber) Include a reminder in scheduled toolbox talks and team briefs team members require to inform management of any secondary paid work/employment as detailed within terms and conditions of employment. 30-Jun-2025 30-Jun-2025 Building Services Co-ordinators Chief Officer Housing and Employability IAAP/270 /2 Lack of Risk Assessments for Staff with Secondary Employment (Amber) Review and if necessary complete risk assessments for employees that have informed management of secondary paid work. 31-Aug-2025 31-Aug-2025 Building Services Co-ordinators Chief Officer Housing and Employability IAAP/271 /1 Adequacy of Monitoring of Vehicle Usage (Amber) Develop a formal fuel emission and tracking guidance procedure and rollout for use within service. 30-Sep-2025 30-Sep-2025 Contracts Manager Chief Officer Housing and Employability IAAP/271 /2 Adequacy of Monitoring of Vehicle Usage (Amber) Continue to monitor automated reports from webfleet system and take appropriate action in line with Fuel Emission and Tracking Protocol and appropriate Council policies. 31-Mar-2026 31-Mar-2026 Maintenance Manager/ Contracts Manager Chief Officer Housing and Employability IAAP/272 /1 Completeness and Accuracy of Right First Time Performance Indicator (Amber) Reconcile Right First Time data for year 2024/2025 and present performance information for review. 30-Jun-2025 30-Jun-2025 Building Services Support Oficer Chief Officer Housing and Employability IAAP/272 /2 Completeness and Accuracy of Right First Time Performance Indicator (Amber) Review performance data for accuracy. 30-Jun-2025 30-Jun-2025 IHMS Change Officer Chief Officer Housing and Employability
Page 14
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 30.04.2025 SECTION 3 13 Status Key On track Complete Overdue – update required Missed original due date Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/273 /1 Lack of Standard Operating Procedure Manual (Amber) Review procedure file within x-drive to identify if there are gaps in available procedures that are not available within QL to ensure team members have appropriate guidance to effectively complete tasks. 30-Jun-2025 30-Jun-2025 Maintenance Co- ordinators Chief Officer Housing and Employability IAAP/273 /2 Lack of Standard Operating Procedure Manual (Amber) Develop and add any necessary procedures and processes to procedures file within the x-drive. 31-Dec-2025 31-Dec-2025 Maintenance Co- ordinators Chief Officer Housing and Employability IAAP/274 /1 Compliance with HMRC Benefit in Kind Guidelines (Amber) Instruct responsible officers to issue and collate signed personal use disclaimer forms for homestart team members for 2024/2025 year. 31-May-2025 31-May-2025 Maintenance Co- ordinators Chief Officer Housing and Employability IAAP/274 /2 Compliance with HMRC Benefit in Kind Guidelines (Amber) Review process for homestart personal use disclaimer protocol to ensure this is fit for purpose and exercise is carried out annually. 31-Jul-2025 31-Jul-2025 Projects Manager Chief Officer Housing and Employability IAAP/274 /3 Compliance with HMRC Benefit in Kind Guidelines (Amber) Carry out a review of the homestart protocol with workforce, TUs and transport service ensuring this remains fit for purpose. 31-Jan-2026 31-Jan-2026 Maintenance Manager/Projects Manager Chief Officer Housing and Employability IAAP/275 /1 Adequacy of Contract Monitoring (Amber) Instruct team to desist issuing work to the identified contractor. 30-Apr-2025 30-Apr-2025 Building Services Manager Chief Officer Housing and Employability IAAP/275 /2 Adequacy of Contract Monitoring (Amber) Review the Councils’ current term contracts and identify a suitable contract/contractor that is equipped to carry out the type of work required. Instruct team on revised process and details of the contractor to be engaged. 30-Jun-2025 30-Jun-2025 Contracts Manager/ Maintenance Manager Chief Officer Housing and Employability
Page 15
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS ANALYSIS OF MISSED DEADLINES AT 30.04.2025 SECTION 4 Status Key 14 On track Complete Overdue – update required Missed original due date –new date set Report Agreed Action Original Due Date Revised Date Management Comments Supplier Management (March 2023) HSCP Formal Contract and Supplier Management (Amber) Development of a Contracts Register to be stored centrally and controlled by the CCQ Team. By the due date it will have been developed to include a risk register in RAG format to cover contract start date, end date, extension date, CI scores, spend status, Quality monitoring information. Risk register will also be used to programme in more to review services well ahead of contract end date. 31-Dec-2023 30-Sep-2024 30-Jun-2025 This works remains a key workstream for the HSCP however, a number of challenges and additional pressures on capacity have prevented the completion of this audit action by the due date. It is anticipated that the team will have concluded these other priority workstreams to allow them to complete this work by June 2025. Corporate Procurement Below £10k (Report Issued June 2024) Procurement Awareness Training (Amber) Chief Officer, Regulatory & Regeneration is hoping to recruit to the vacant Procurement Manager post by early June 2024. The incoming Procurement Manager will be provided with the opportunity to agree the revised training and guidance. 31-Aug-2024 30-Jun-2025 The new procurement modules are estimated to be published by mid- June and will include a <£10k module. Fleet Management (Report Issued May 2023) Lack of measuring of individual vehicle efficiency/Co2 emissions (Amber) Management will further consider reporting of Co2 emissions as part of the net zero strategy and transition to electric vehicles. In relation to vehicle efficiency, as fuel efficiency is affected by individual driver style, management will consider whether driver information scores could be collated and provided to management to prioritise or target individual training. 31-Oct-2024 30-Apr-2025 30-Jun-2025 Service agreements have been developed for services and piloted within Roads and Neighbourhood. The agreements contain a range of information that is recorded on’ fleetmaster’ and include the fleet list and associated costs for each service. This will provide services with a clear understanding of the ongoing costs. Comparative figures will be provided for each year to illustrate/monitor the changes in costs and fuel use which will assist in monitoring Co2 efficiency and collating/recording or transforming fuel use into carbon emission tonnage. The summary info in the agreement will include, for example the number and type of vehicles, annual maintenance costs, associated costs for the fleet and fuel usage. Discussions are ongoing with services to finalise all service agreements for implementation by 30 June 2025.
Page 16
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 30.04.2025 SECTION 4 15 Status Key On track Complete Overdue – update required Missed original due date Report Agreed Action Original Due Date Revised Date Management Comments CSA Education Procedures (May 2024) Adequacy of School Fund Procedures A review of the procedures will be undertaken and updated to reflect up to date practice and provide sufficient guidance to staff involved in maintaining and managing school funds. A copy of the updated school fund procedures will be disseminated to Heads of establishments. 31-Mar-2025 31-May-2025 The policy will be drafted by the end of March and discussed with Heads of Establishment at the May Business Meeting.
Page 17
REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLANS SUMMARY OF ACTIONS BY AUDIT YEAR SECTION 5 16 Status at 30 April 2025 Audit Year No of Agreed Actions No of actions complete Current actions by Grade Red Amber Green* 2020/2021 25 25 0 0 0 2021/2022 51 50 0 0 1 2022/2023 51 46 0 2 3 2023/2024 62 47 0 3 12 2024/2025 80 8 10 49 13 Total 269 176 10 54 29 * Green actions are within the Council’s risk appetite and are therefore not included in Audit Committee reports.
Page 18
No embedded text on this page.