Item 6 - Public Interest Disclosures and other Internal Audit Investigations 1 November 2024 to 31 March 2025
West Dunbartonshire Council · 11 June 2025
Back to Audit Committee — 11 June 2025 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Audit Committee: 11 June 2025 Subject: Public Interest Disclosures and other Internal Audit Investigations 1 November 2024 to 31 March 2025 1. Purpose 1.1 The purpose of this report is to advise Committee of the outcome of investigations into allegations and disclosures in line with public interest disclosure and business irregularities policies received by Internal Audit between 1 November 2024 and 31 March 2025. 2. Recommendations 2.1 It is recommended that Members note the content of this report. 3. Background 3.1 A disclosure in the public interest is where a concern is raised by a Council employee about a danger or illegality that has a public interest aspect to it. A confidential reporting facility is managed by Internal Audit as part of the Council’s Public Interest Disclosure Policy. Internal Audit maintains a central record of all concerns raised under the Public Interest Disclosure Policy. All such disclosures are investigated by Internal Audit, including liaising with Services and HR as appropriate. 3.2 Members of the public can also contact Internal Audit to raise issues of concern and such matters are investigated as appropriate, although they are not regarded as public interest disclosures in terms of legislation. 4. Main Issues Public Interest Disclosure Cases 4.1 There were 4 outstanding cases from the previous report to Audit Committee on 4 December which require an update to this meeting. Ref/ Date Service Area Detail Status 01/0424 14/0924 21/1024 23/1024 27/1224 09.12.24 Roads & Neighbourhood Drug misuse by employees whist on duty. Referred to Service – ongoing. Page 1 Item 6
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Ref/ Date Service Area Detail Status 19/1024 23.10.24 Housing & Employability Potential breach of code of conduct/social media policy. Referred to Service – ongoing 20/1024 25.10.24 Road & Neighbourhood Allegation of bullying Referred to Service. Closed - no evidence to substantiate allegation however management action has been taken to remind staff of required operational practices. 22/1024 25.10.24 Housing & Employability Fraudulent Overtime Claims Closed - included in 2024-25 audit plan. 4.2 There were 11 new disclosures received during the period 1 November 2024 to 31 March 2025 as follows: Ref/ Date Service Area Detail Status 24/1124 01.11.24 Education, Learning and Attainment Health and Safety issue at gym facility. Referred to service – management action has been taken to resolve issue. 25/1124 29.11.24 Housing & Employability Potential breach of working practices. Investigation ongoing. 26/1224 04.12.24 Housing & Employability Allegation of corrupt working practices. Closed – included in 2024- 25 audit plan. 28/1224 10.12.24 HSCP Allegation of missing medication. Referred to service – medication audit carried out. No evidence to substantiate allegation however some process improvements were identified. 30/1224 16.12.24 Housing and Employability Misuse of Council vehicle. Referred to service – ongoing. 31/1224 19.12.24 HSCP Allegation of fraudulent overtime claims. Closed – included in 2024- 25 Audit Plan. 33/1224 31.12.24 HSCP Allegation of misuse of corporate purchase card. Closed – misuse identified and report issued to management and management action instigated. Page 2
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39/0225 20.2.25 Housing & Employability Allegation of recruitment irregularity. Closed – no irregularity identified. 40/0225 21.2.25 Roads and Neighbourhood Allegation of misuse of council vehicle. Closed - Referred to service. Management have carried out a number of random spot checks and there is no evidence to substantiate the allegation. 41/0225 21.2.25 HSCP Allegation of theft of council stock items. Links to previous investigation 12-0824. Review of stock control process will be included in 2025-26 audit plan. 43/0325 12.03.25 Roads & Neighbourhood Allegation that dog is being brought into workplace. Referred to service – no evidence to substantiate allegation but staff are reminded that no dogs are allowed on the premises. 4.3 Activity relating to public interest disclosure for recent reporting periods is as follows: Period No. of Cases 1st January 2017 to 30th June 2017 1 1st July 2017 to 31st December 2017 7 1st January 2018 to 30th June 2018 2 1st July 2018 to 31st December 2018 3 1st January 2019 to 30th June 2019 5 1st July 2019 to 30th June 2020 8 1st July 2020 to 31st December 2020 4 1st January 2021 to 18th August 2021 15 19th August 2021 to 31st January 2022 7 1st February 2022 to 15th July 2022 7 16th July 2022 to 18th January 2023 5 19th January to 18th July 2023 19 19th July 2023 to 24th January 2024 10 27th January to 31 October 2024 18 1 November 2024 to 31 March 2025 11 Other investigations (non public interest disclosure cases) 4.4 There were 3 outstanding other referrals investigated by Internal Audit during the period 1 November 2024 to 31 March 2025: Ref/ Date Service Area Detail Status 51/0324 25.3.24 Roads & Neighbourhood Allegation of misuse of drugs/alcohol whilst on duty. Referred to Service – ongoing. Page 3
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07/0524 10.5.24 HSCP Fraudulent overtime claims. Closed – audit included within 24/25 annual audit plan. 18/0924 27.9.24 Resources Allegation that some organisations are not being invoiced correctly or at all. Ongoing – draft report with recommendations for control improvement issued to management. 4.5 There were 9 new referrals received during the period 1 November 2024 to 31 March 2025 as follows: Ref/ Date Service Area Detail Status 29/1124 13.11.24 Regulatory and Regeneration Imprest discrepancy. Closed – unable to conclude on the reason for the discrepancy. Report with recommendations for control improvements issued to management. 32/1224 28.12.24 Regulatory and Regeneration Allegation of non- compliance with taxi licence conditions. Closed – Spot checks were carried out by the Service and no evidence was identified to substantiate the allegation. 34/0125 13.01.25 Housing and Employability Allegation of theft of Council materials. Closed – included in 2024/25 audit plan. 35/0125 24.01.25 Housing and Employability Allegation of misuse of council vehicle. Ongoing – draft report issued to management with recommendations. 36/0125 29.01.25 Roads and Neighbourhood Allegation of misuse of council facilities and theft of council resources for personal gain. Closed – links to previous referral. Recommendations made have not been fully implemented but are now being progressed. 37/0225 19.02.25 Roads and Neighbourhood Allegation of misuse of council vehicle. Ongoing. 38/0225 19.02.25 Citizens, Culture and Facilities Management Allegation of theft of council materials. Ongoing. 42/0225 27.02.25 Housing and Employability Allegation that staff are sitting around in vans for long periods of time and leaving work early. Closed – insufficient information provided in the referral to progress. 44/0325 13.03.25 Housing and Employability Allegation that staff are working elsewhere whilst off sick. Closed – allegation substantiated and report issued to management. Page 4
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4.6 Activity relating to other investigation referrals for recent reporting periods is as follows: Period No. of Cases 1st January 2017 to 30th June 2017 3 1st July 2017 to 31st December 2017 5 1st January 2018 to 30th June 2018 5 1st July 2018 to 31st December 2018 4 1st January 2019 to 30th June 2019 14 1st July 2019 to 30th June 2020 8 1st July 2020 to 31st December 2020 2 1st January 2021 to 18th August 2021 1 19th August 2021 to 31st January 2022 2 1st February 2022 to 15th July 2022 2 16th July 2022 to 18th January 2023 5 19th January to 18th July 2023 0 19th July 2023 to 24th January 2024 10 27th January to 31st October 2024 11 1st November 2024 to 31st March 2025 9 4.7 A follow up process is in place to ensure recommendations made have been implemented. Outcomes are used to inform internal audit planning for future years. 5. People Implications 5.1 There are no personnel implications with this report. 6. Financial and Procurement Implications 6.1 There are neither financial nor procurement implications with this report. 7. Risk Analysis 7.1 There are risks to the Council in financial, legal, operational and reputational terms of not providing a service to enable a disclosure in the public interest and to ensure that all public interest disclosure and other concerns raised with Internal Audit are properly investigated. 8. Equalities Impact Assessment (EIA) 8.1 There is no requirement to undertake an equality impact screening. 9. Consultation 9.1 This report has been subject to consultation with appropriate Chief Officers. Page 5
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10. Strategic Assessment 10.1 The Public Interest Disclosure Policy and Business Irregularity Procedures contribute to the Council's strategic priorities by ensuring that early warnings of malpractice may mitigate the extent of financial losses to the Council, contribute to better asset management by utilising employees to manage risks to the organisation's reputation and support fit for purpose services through the continuation and promotion of robust employment practice. .................................... Laurence Slavin Chief Officer - Resources Date: 11 June 2025 Person to Contact: Andi Priestman, Shared Service Manager – Audit & Fraud Email: andi.priestman@west-dunbarton.gov.uk Appendix: None Background Papers: Public Interest Disclosure Policy; Business Irregularity Procedures Wards Affected: All Page 6