Item 06 Appendix 3
West Dunbartonshire Council · 2 September 2026
Back to Audit Committee — 2 September 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Appendix 3 REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTIONS AT 30 JUNE 2026 Summary: Section 1 Summary of Management Actions due for completion by 30/06/2026 There were 5 actions due for completion by 30 June 2026. One action has been reported as completed by management and the completion date for 4 actions has been revised. Section 2 Summary of Current Management Actions at 30/06/2026 At 30 June 2026 there were no audit reports delayed due to management not finalising the action plan within agreed timescales. Section 3 Current Management Actions at 30/06/2026 At 30 June 2026 there were 10 current audit actions. Section 4 Analysis of Missed Deadlines At 30 June 2026 there were 7 audit actions where the original agreed deadline has been missed. Section 5 Summary of Actions by Audit Year
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTIONS SUMMARY OF ACTION PLANS DUE FOR COMPLETION BY 30.06.2026 SECTION 1 2 Strategic Area No. of Actions Due No. of Actions Completed Deadline missed Revised Date set* Revised Date required to be set* Housing 4 0 4 0 Education 1 1 0 0 Total 5 1 4 0 * These actions are included in the Analysis of Missed Deadlines – Section 4
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTIONS SUMMARY OF CURRENT ACTION PLANS AT 30.06.2026 SECTION 2 3 CURRENT ACTIONS BY STRATEGIC AREA Roads and Neighbourhood Due for completion September 2026 1 Total Actions 1 Housing Due for completion July 2026 3 Due for completion August 2026 3 Due for completion September 2026 1 Due for completion December 2026 2 Total Actions 9 Total current actions: 10
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTIONS CURRENT ACTION PLANS AT 30.06.2026 SECTION 3 4 Status Key On track Complete Overdue – update required Missed original due date Current Internal Audit Action Plans Control Self-Assessment (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 (Amber) 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) Confirmation has been received that there is a transition year for 26/27 with the council being allocated a budget of £400k. This will be advised to council in the city region update on 29th April. Planning is now underway to move to a new delivery model and determine the workforce impact. The Council is able to utilise UK Shared Prosperity Fund until September when we require to be operating the new model. 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 30-Sep-2026 Chief Officer Roads and Neighbourhood Chief Executive
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTIONS CURRENT ACTION PLANS AT 30.06.2026 SECTION 3 5 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 31-Aug-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 31-Aug-2026 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 31-Dec-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 IAAP/265 /3 Adequacy of Stock Control Procedures (Amber) Present a decision paper to the Integrated Housing Management System (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 housing management system. 31-Aug-2026 31-Aug-2026 IHMS Change Officer Chief Officer Housing and Employability IAAP/269 /2 Inefficient Allocation of Resources (Amber) Develop alternative scheduling and appointment system to replace Dynamic Resource Scheduling (DRS). 31-Jul-2025 31-Jul-2026 IHMS Change Officer Chief Officer Housing and Employability 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
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTIONS CURRENT ACTION PLANS AT 30.06.2026 SECTION 3 6 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/274 /4 Compliance with HMRC Benefit in Kind Guidelines (Amber) Carry out a review of the homestart protocol with workforce, Trades Unions (TUs) and transport service ensuring this remains fit for purpose. 31-Jan-2026 31-Dec-2026 Maintenance Manager/Projects Manager Chief Officer Housing and Employability
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTIONS ANALYSIS OF MISSED DEADLINES AT 30.06.2026 SECTION 4 Status Key 7 On track Complete Overdue – update required Missed original due date –new date set Report Agreed Action Original Due Date Revised Date Management Comments 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 31-Aug-2026 Significant work has taken place to produce a Client Function document to capture how Building Services manage Quality, Performance, Accountability and Monitoring within the section to meet requirements. This has been reviewed by the senior management team and a final draft is awaiting final approval from Value for Money (VfM) Group. 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 31-Aug-2026 Input received from VfM Group and incorporated within amendments. Final approval pending. 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 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) Complete the procurement of an appropriate barcoding hardware and software solution. 30-Jun-2025 30-Jun-2026 31-Dec-2026 Work has taken place to establish the requirements of a system which will facilitate better efficiencies and controls within the Stores. An appropriate software solution is yet to be identified which will interface with QL housing management system to allow the implementation. 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. Housing Repairs and Maintenance (May 2025) 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 31-Dec-2026 Initial discussions have taken place with TUs and noted the requirement to review, however unable to gauge what impact electric charging will have on the Homestart protocol. Review of existing protocol to be done in the meantime and add appendix once charging infrastructure in place.
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTIONS SUMMARY OF ACTIONS BY AUDIT YEAR SECTION 5 8 Status at 30 June 2026 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 51 0 0 0 2023/2024 62 60 0 2 0 2024/2025 80 71 2 6 1 Total 269 257 2 8 2 * Green actions are within the Council’s risk appetite and are therefore not included in Audit Committee reports.