Item 10 -Appendix 1
West Dunbartonshire Council · 9 November 2022
Back to Audit Committee — 9 November 2022 and its agenda
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2021-2022/2022-2023 Internal Audit Annual Audit Plans – Progress to 30 September 2022 Audit/Status 2021-22 Audit Plan Not Started Planning Fieldwork Fieldwork Complete Draft Report Final Report Date Reported to Audit Committee Risk –Based Reviews Integrated Housing Management System – Stock Control ✓ ✓ ✓ ✓ ✓ March 2022 Learning Disability Services – Financial Monitoring of Contracts ✓ Carried forward to 2022/23 Audit Plan Building Services – Work In Progress Advisory work was carried out with the Service on interim process during Q1 2022. A full review of this work will be included in the audits of Building Services during 2022/23. Building Services – Price Checks Advisory work was carried out with the Service on interim process during Q1 2022. A full review of this work will be included in the audits of Building Services during 2022/23. Occupational Therapy Waiting Times ✓ Carried forward to 2022/23 Audit Plan Financial Assessment Process ✓ Carried forward to 2022/23 Audit Plan Corporate Procurement – Supplier Management Management ✓ Carried forward to 2022/23 Audit Plan Overtime ✓ ✓ ✓ ✓ ✓ November 2022 Vehicle Tracking System ✓ ✓ ✓ ✓ February 2023 Project Management Arrangements ✓ ✓ ✓ ✓ ✓ November 2022 Employee Expenses ✓ ✓ ✓ ✓ ✓ June 2022 Limited Scope Financial System Reviews Debtors ✓ ✓ ✓ ✓ ✓ August 2022 Other Work Integration Joint Board – Internal Audit Service The internal audit annual plan for 2021/22 is complete. Valuation Joint Board – Internal Audit Service The internal audit annual plan for 2021/22 is complete. Leisure Trust – Internal Audit Service The internal audit annual plan for 2021/22 is complete. Covid-19 Recovery Assurance Work Ad hoc advice was provided on an ongoing basis. National Fraud Initiative Matches for the 2020/21 exercise continue to be investigated. Audit Scotland has issued a report on the 2020/21 Exercise which will be reported to the November 2022 meeting. 2020/2021 Audit Plan Completion Five audit reports from the 2020/21 audit plan were finalised during 2021/22 including: Rent Arrears, Pupil Equity Funding, Homelessness, Client Accounts Administration Process and Corporate Procurement – Under £50,000. Appendix 1
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2021-2022/2022-2023 Internal Audit Annual Audit Plans – Progress to 30 September 2022 Audit/Status 2022-23 Plan Not Started Planning Fieldwork Fieldwork Complete Draft Report Final Report Date Reported to Audit Committee Risk-Based Reviews Learning Disabilities Services – Financial Monitoring of Contracts There is currently a redesign planned for LDS financial monitoring processes. Audit resource will be provided to the project and terms of reference will be agreed. Fleet Management ✓ February 2023 Occupational Therapy Waiting Times ✓ February 2023 Financial Assessment Process ✓ ✓ ✓ February 2023 Housing Repairs and Maintenance ✓ May 2023 Corporate Procurement – Supplier Management (c/f) ✓ ✓ ✓ February 2023 Vehicle Maintenance ✓ February 2022 Void Management ✓ May 2023 Housing Waiting Lists ✓ ✓ ✓ ✓ February 2023 Parent Pay ✓ February 2023 Off Payroll Working ✓ May 2023 Corporate Purchase Cards ✓ ✓ ✓ February 2023 Limited Scope Financial System Reviews Non-Domestic Rates ✓ February 2023 Creditors ✓ May 2023 Compliance Reviews Health and Wellbeing Policy ✓ May 2023 Other Work Integration Joint Board – Internal Audit Service The internal audit annual plan for 2022/23 is underway. Progress updates will be provided to the HSCP Board Audit & Performance Committee. Valuation Joint Board – Internal Audit Service The internal audit annual plan for 2022/23 will be carried out in Q4. Leisure Trust – Internal Audit Service The internal audit annual plan for 2022/23 will be carried out in Q4. National Fraud Initiative Planning for the 2022 Exercise is underway. Data sets are due to be uploaded by end of November. Matches will start to be received in January 2023. 2021/2022 Audit Plan Completion Three audits will be finalised during 2022/23 – Project Management Arrangements; Vehicle Tracking System and Overtime.