Item 5 Appendix 2

West Dunbartonshire Council · 18 February 2026
Back to Audit Committee — 18 February 2026 and its agenda

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Page 1

REPORT TO AUDIT COMMITTEE ON
STATUS OF INTERNAL AUDIT ACTION PLANS
AT 31 DECEMBER 2025
Summary: Section 1 Summary of Management Actions due for completion
by 31/12/2025
There were 11 actions due for completion between 1
October and 31 December 2025, 6 of which have been
reported as completed by management and the completion
date for 4 actions has been revised.  For 1 action, a revised
completion date requires to be set.
In addition, management have reported that 3 actions due
for completion by 31 March 2026 have also been
completed.
Section 2 Summary of Current Management Actions Plans at
31/12/2025
At 31 December 2025 there were no audit reports delayed
due to management not finalising the action plan within
agreed timescales.
Section 3 Current Management Actions at 31/12/2025
At 31 December 2025 there were 18 current audit action
points. 
Section 4 Analysis of Missed Deadlines
At 31 December 2025 there were 10 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 31.12.2025
SECTION 1
Strategic Area
No. of
Actions
Due
No. of
Actions
Completed
Deadline
missed
Revised Date
set*
Revised Date
required to be
set*
Roads and Neighbourhood 1 1
Housing 10 6 4
Total 11 6 4 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 31.12.2025
SECTION 2
CURRENT ACTIONS BY STRATEGIC AREA
Roads and Neighbourhood
Completion date to be advised 1
Total Actions 1
Education
Due for completion June 2026 1
Total Actions 1
Housing & Employability
Due for completion February 2026 2
Due for completion March 2026 2
Due for completion June 2026 7
Due for completion July 2026 3
Due for completion August 2026 1
Due for completion September 2026 1
Total Actions 16
Total current actions: 18

Page 4

REPORT TO AUDIT COMMITTEE ON
STATUS OF INTERNAL AUDIT ACTION PLAN POINTS
CURRENT ACTION PLANS AT 31.12.2025
SECTION 3
Status Key
On track Complete
Overdue – update required Missed original due date
Current Internal Audit Action Plans
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 30-Jun-2026
Senior
Education
Officer
Chief Officer –
Education,
Learning and
Attainment
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)
The UK Shared Prosperity Fund is transitioning to a Local Growth Fund.  Plans are being developed
at a regional level at which point Officers will be able to review any workforce and financial
implications.
WDC has a full set of HR policies relating to staff terms and conditions and processes for dealing
with the loss of funding which will be implemented where required.
31-Dec-2024 To be advised
Chief Officer
Roads and
Neighbourhood Chief Executive

Page 5

REPORT TO AUDIT COMMITTEE ON
STATUS OF INTERNAL AUDIT ACTION PLAN POINTS
CURRENT ACTION PLANS AT 31.12.2025
SECTION 3
Status Key
On track Complete
Overdue – update required Missed original due date
Void Management (Report Issued May 2025)
Code Agreed Action Status Original Due
Date Due Date Assigned To Managed By
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 28-Feb-2026
Maintenance
Manager/
Housing
Operations
Manager
Chief Officer
Housing and
Employability
IAAP/255
/4
Adequacy of Tenant Rechargable Repairs Process (Amber)
Design and implement new PowerBi clear out report. 31-Aug-2025 31-Dec-2025
Housing
Operations
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/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

Page 6

REPORT TO AUDIT COMMITTEE ON
STATUS OF INTERNAL AUDIT ACTION PLAN POINTS
CURRENT ACTION PLANS AT 31.12.2025
SECTION 3
Status Key
On track Complete
Overdue – update required Missed original due date
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 30-Jun-2026
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 30-Jun-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-2026
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-2026
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 30-Jun-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 31-Dec-2025
Contracts Co-
ordinator/
Support Services
Co-ordinator
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-2026
Contracts
Manager
Chief Officer
Housing and
Employability
IAAP/265
/2
Adequacy of Stock Control Procedures (Amber)
Implement the procurement of an appropriate barcoding hardware and software solution. 31-Jul-2026 31-Jul-2026
Contracts Co-
ordinator
Chief Officer
Housing and
Employability

Page 7

REPORT TO AUDIT COMMITTEE ON
STATUS OF INTERNAL AUDIT ACTION PLAN POINTS
CURRENT ACTION PLANS AT 31.12.2025
SECTION 3
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
/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-Sep-2026
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-2026 31-Aug-2026
IHMS Change
Officer
Chief Officer
Housing and
Employability
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 28-Feb-2026
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 31-Dec-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
/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/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 31-Dec-2025
Building Services
Manager
Chief Officer
Housing and
Employability
IAAP/269
/2
Inefficient Allocation of Resources (Amber)
Develop alternative scheduling and appointment system to replace DRS. 31-Jul-2025 31-Jul-2026
IHMS Change
Officer
Chief Officer
Housing and
Employability

Page 8

REPORT TO AUDIT COMMITTEE ON
STATUS OF INTERNAL AUDIT ACTION PLAN POINTS
CURRENT ACTION PLANS AT 31.12.2025
SECTION 3
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
/4
Inefficient Allocation of Resources (Amber)
Implement new scheduling and appointment system. 30-Sep-2025 31-Jul-2026
Building Services
Manager/IHMS
Change Officer
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/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
/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 30-Jun-2026
Maintenance
Manager/Project
s Manager
Chief Officer
Housing and
Employability

Page 9

REPORT TO AUDIT COMMITTEE ON
STATUS OF INTERNAL AUDIT ACTION PLAN POINTS
ANALYSIS OF MISSED DEADLINES AT 31.12.2025
SECTION 4
Status Key
On track Complete
Overdue – update required Missed original due date
–new date set
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
30-Sep-2025
30-Jun-2026 The policy was initially drafted in June 2025, however, the policy
requires to be updated to reflect updates to other education policies
before disseminating to Heads of Establishment which will be done by
the end of the school year.
Void Management
(May 2025)
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
31-Aug-2025
31-Dec-2025
28-Feb-2026 Review is now complete and rollout will be completed by 28 February
2026.  This action has been delayed due to conflicting priorities.
Housing Repairs and
Maintenance (May
2025)
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-Dec-2025
30-Jun-2026 Client function within building services discussed at BS Board but
realistically will take another 3-6 months to embed.
Housing Repairs and
Maintenance (May
2025)
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
31-Dec-2025
30-Jun-2026 Client function within building services discussed at BS Board but
realistically will take another 3-6 months to embed.
Housing Repairs and
Maintenance (May
2025)
Adequacy of Housing Client Function (Red)
Present Building Services 2025/2026 improvement
action plan to the Building Service Board for
approval.
30-Jun-2025
31-Dec-2025
30-Jun-2026 Client function within building services discussed at BS Board but
realistically will take another 3-6 months to embed.
Housing Repairs and
Maintenance (May
2025)
Inefficient Allocation of Resources (Amber)
Develop alternative scheduling and appointment
system to replace DRS.
31-Jul-2025 31-Jul-2026 Go live date revised to July 2026.  Agreed that this was required due to
testing, training and implementation required

Page 10

REPORT TO AUDIT COMMITTEE ON
STATUS OF INTERNAL AUDIT ACTION PLAN POINTS
ANALYSIS OF MISSED DEADLINES AT 31.12.2025
SECTION 4
Status Key
On track Complete
Overdue – update required Missed original due date
Report Agreed Action Original Due
Date
Revised Date Management Comments
Housing Repairs and
Maintenance (May
2025)
Inefficient Allocation of Resources (Amber)
Implement new scheduling and appointment
system.
30-Sep-2025 31-Jul-2026 Go live date revised to July 2026. Agreed that this was required due to
testing, training and implementation required
Housing Repairs and
Maintenance (May
2025)
Adequacy of Stock Control Procedures
(Amber)
Fully implement phase 2 of the review of Building
Services structure in warehouse services.
31-May-2025
01-Aug-2025
28-Feb-2026 It has been necessary to extend completion date due to delays within
Job Evaluation in terms of reviewing the role profile of warehouse
assistant.
The posts are only now becoming available for recruitment. This should
be completed through SWITCH and any necessary recruitment by the
end of February 2026.
Housing Repairs and
Maintenance (May
2025)
Adequacy of Stock Control Procedures
(Amber)
Complete the procurement of an appropriate
barcoding hardware and software solution.
30-Jun-2025 30-Jun-2026 In-house option being taken forward and target set for June 2026.
Housing Repairs and
Maintenance (May
2025)
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
31-Dec-2025
30-Sep-2026 The action requires to be re-evaluated and a review undertaken of
available packages.

Page 11

REPORT TO AUDIT COMMITTEE ON
STATUS OF INTERNAL AUDIT ACTION PLANS
SUMMARY OF ACTIONS BY AUDIT YEAR SECTION 5
Status at 31 December 2025
Current actions by GradeAudit Year No of Agreed
Actions
No of actions
complete Red Amber Green*
2020/2021 25 25 0 0 0
2021/2022 51 50 0 0 1
2022/2023 51 48 0 0 3
2023/2024 62 48 0 2 12
2024/2025 80 52 5 11 13
Total 269 222 5 13 29
* Green actions are within the Council’s risk appetite and are therefore not included in
Audit Committee reports.