Item 6 - Appendix 2
West Dunbartonshire Council · 10 August 2022
Back to Audit Committee — 10 August 2022 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLANS AT 31 MAY 2022 Summary: Section 1 Summary of Management Actions due for completion by 31/05/2022 There were 3 actions due for completion by 31 May 2022, and all 3 actions have been reported as completed by management. Section 2 Summary of Current Management Actions Plans at 31/05/2022 At 31 May 2022 there were no audit reports delayed due to management not finalising the action plan within agreed timescales. Section 3 Current Management Actions at 31/05/2022 At 31 May 2022 there were 7 current audit action points. Section 4 Analysis of Missed Deadlines At 31 May 2022 there were 2 audit action points where the agreed deadline had been missed. Section 5 Summary of Action Plan Points by Audit Year Appendix 2
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS SUMMARY OF ACTION PLANS DUE FOR COMPLETION BY 31.05.2022 SECTION 1 Strategic Area No. of Actions Due No. of Actions Completed Deadline missed Revised date set* Deadline missed Revised date to be set* Childrens’ Health, Care and Criminal Justice 1 1 Regulation and Regeneration 1 1 Housing and Employability 1 1 Total 3 3 * These actions are included in the Analysis of Missed Deadlines – Section 4
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REPORT TO PMRG ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS SUMMARY OF CURRENT ACTION PLANS AT 31.05.2022 SECTION 2 CURRENT ACTIONS BY STRATEGIC AREA Housing and Employability Due for completion September 2022 1 Total Actions 1 Supply, Distribution and Property Due for completion August 2022 1 Due for completion December 2022 1 Due for completion March 2023 1 Total Actions 3 Resources Due for completion June 2022 1 Total Actions 1 Roads and Neighbourhood Due for completion October 2022 2 Total Actions 2 Total current actions: 7
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 31.05.2022 SECTION 3 Status Key On track Overdue – update required Current Internal Audit Action Plans 173. Housing Voids ( Report Issued October 2020) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/079 Void Management Policy Review & Update (Amber) The previous policy had fallen into abeyance, with the strategic direction for voids led by the Housing Improvement Board. Whereas this has led to significant improvements against the key tenets of the historic policy, given the extent of systemic and structural changes it would be beneficial to codify this within a revised policy. This will be developed with new tenant feedback and wider tenant consultation. 31-May-2021 28-Feb-2022 30-Sep-2022* Housing Operations Manager Chief Officer – Housing and Employability IHMS Stores and Stock Management (Report issued January 2022) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/103 Lack of Stock Control Process for Direct Purchases of UPVC Units (Red) Longer term Building Services will ensure just in time delivery of uPVC windows and door units recommence in line with the Councils’ renewal programme. 01-Aug-2022 01-Aug-2022 Building Services Manager Chief Officer – Supply, Distribution and Property IAAP/104 Lack of Stock Control Process for Direct Purchases of UPVC Units (Red) An inventory of sizes/ types/hands/styles of uPVC windows and doors will be developed for inactive orders. A plan will be put in place to install all units where feasible. Any unusable units will be dealt within in line with the Council’s management of obsolete stock procedures. 31-Mar-2023 31-Mar-2023 Building Services Manager Chief Officer – Supply, Distribution and Property IAAP/106 Full implementation of Minimum/Maximum Levels and automatic reordering of stock items (Amber) These actions form part of stores catalogue review which is ongoing and scheduled to be completed early in the financial year 2022/2023. 30-Apr-2022 31-Dec-2022* Building Services Manager Chief Officer – Supply, Distribution and Property
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 31.05.2022 SECTION 3 Status Key On track Overdue – update required Employee Expenses (Report issued May 2022) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/109 Lack of Co-ordination and Management of Pool Vehicles (Amber) A working group has been established to review pool car procedures which is being chaired by the Chief Officer Shared Services Roads & Neighbourhood. The CAS team will be responsible for maintaining pool vehicle records. A review is currently being carried out of procedures to make this process more efficient. Cost Savings Analysis will be carried on an annual basis and reported as appropriate. 01-Oct-2022 01-Oct-2022 Shared Fleet and Waste Services Manager Chief Officer – Roads and Neighbourhood IAAP/111 Identification of High Levels of Claims by Teams & Individuals for Recommendation of Pool Car Use (Amber) A working group has been established to review pool car procedures which is being chaired by the Chief Officer Shared Services Roads & Neighbourhood. A list of high mileage claimants has been collated and the working group will assess the users in relation to allocation of pool cars and identify if additional vehicles are required. 01-Oct-2022 01-Oct-2022 Shared Fleet and Waste Services Manager Chief Officer – Roads and Neighbourhood Procurement Under £50k (Report issued May 2022) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/122 Fraud Awareness Training (Amber) Management will develop and implement an on-line fraud awareness module to include procurement as a fraud risk area. This will be done in conjunction with the Organisational Development team and launched in line with their overall timescales. 30-June-2022 30-June-2022 Shared Service Manager – Audit & Fraud Chief Officer - Resources
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLANS ANALYSIS OF MISSED DEADLINES SECTION 4 Report Agreed Action Original Due Date Revised Date Management Comments Housing Voids (October 2020) Void Management Policy Review & Update (Medium Risk) The previous policy had fallen into abeyance, with the strategic direction for voids led by the Housing Improvement Board. Whereas this has led to significant improvements against the key tenets of the historic policy, given the extent of systemic and structural changes it would be beneficial to codify this within a revised policy. This will be developed with new tenant feedback and wider tenant consultation. 31-May-2021 28-Feb-2022 30-Sep-2022 Progress on this action has been significantly impacted due to Covid and was not able to be completed by original deadline. However, the review of the void processes, including revision of the void re-let standard and development of a void policy has been discussed at the Housing Improvement Board and Building Services Board and it was agreed that a focused void working group would be established to take this work forward and representation consists of a range of colleagues from Housing Operations, Building Services and Housing Development. The working group is now up and running and will focus on a range of aspects for the void process and progress the work in relation to the audit action. IHMS Stores and Stock Management (January 2022) Full implementation of Minimum/Maximum Levels and automatic reordering of stock items (Amber) These actions form part of stores catalogue review which is ongoing and scheduled to be completed early in the financial year 2022/2023. 30-Apr-2022 31-Dec-2022 The review of stock catalogue is continuing and progress has been impacted due to staff shortages and other priorities. Minimum and maximum stock levels have been updated within each store and automatic reordering will be implemented when the work on the stock catalogue has been completed.
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLANS SUMMARY OF ACTIONS BY AUDIT YEAR SECTION 5 Status at 31 May 2022 Audit Year No of Agreed Actions No of actions complete Current actions by Grade H M L 2018/2019 79 79 0 0 0 2019/2020 67 67 0 0 0 Total 146 146 0 0 0 Audit Year No of Agreed Actions No of actions complete Current actions by Grade Red Amber Green* 2020/2021 25 17 0 1 7 2021/2022 31 13 2 4 12 Total 56 30 2 5 19 * Green actions are within the Council’s risk appetite and are therefore not included in Audit Committee reports.