Item 5 - Appendix 2
West Dunbartonshire Council · 13 December 2023
Back to Audit Committee — 13 December 2023 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 OCTOBER 2023 Summary: Section 1 Summary of Management Actions due for completion by 31/10/2023 There was one action due for completion by 31 October 2023 which has been reported as completed by management. Section 2 Summary of Current Management Actions Plans at 31/10/2023 At 31 October 2023 there were no audit reports delayed due to management not finalising the action plan within agreed timescales. Section 3 Current Management Actions at 31/10/2023 At 31 October 2023 there were 17 current audit action points. Section 4 Analysis of Missed Deadlines At 31 October 2023 there were 5 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 31.10.2023 SECTION 1 Strategic Area No. of Actions Due No. of Actions Completed Deadline missed Revised date set* Deadline missed Revised date to be set* Resources 1 1 Total 1 1 * 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 ACTION PLAN POINTS SUMMARY OF CURRENT ACTION PLANS AT 31.10.2023 SECTION 2 CURRENT ACTIONS BY STRATEGIC AREA Roads and Neighbourhood Due for completion December 2023 5 Due for completion April 2024 4 Total Actions 9 HSCP - Health and Community Care Due for completion November 2023 3 Due for completion December 2023 1 Due for completion January 2024 1 Due for completion March 2024 1 Due for completion June 2024 1 Total Actions 7 Resources Due for completion December 2023 1 Total Actions 1 Total current actions: 17
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 31.10.2023 SECTION 3 Status Key On track Complete Overdue – revised date required Missed original due date –new date set Current Internal Audit Action Plans Vehicle Tracking System (Report Issued January 2023) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/147 Lack of Formal Process for authorising Users Access to Vehicle Tracking System (Amber) Users will be contacted and each service’s identified administrator will be given access to review and confirm access rights are correct. 31-Mar-2023 31-Dec-2023 Shared Fleet and Waste Services Manager Chief Officer – Roads and Neighbourhood IAAP/148 Lack of tracking units in hired vehicles (Amber) Management will commence a review to assess practical application of tracking devices to Long term hires. 31-Mar-2023 31-Dec-2023 Shared Fleet and Waste Services Manager Chief Officer – Roads and Neighbourhood IAAP/149 a Under Utilisation of Vehicle Tracking System (Amber) All Services operating vehicles with tracking units installed will be contacted and provided with updated Tracking System Procedures and training if required. 31-Mar-2023 31-Dec-2023 Shared Fleet and Waste Services Manager Chief Officer – Roads and Neighbourhood IAAP/149 b Under Utilisation of Vehicle Tracking System (Amber) All Service managers that utilise Council owned or hired vehicles should ensure they are aware and are trained on the operational functionality of the Vehicle Tracking System. 31-Mar-2023 31-Dec-2023 Service Managers Chief Officers Supplier Management (Report Issued March 2023) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/158 HSCP Formal Contract and Supplier Management (Amber) Development of a Contracts Register to be stored centrally and controlled by the CCQ Team. By the due date it will have been developed to include a risk register in RAG format to cover contract start date, end date, extension date, CI scores, spend status, Quality monitoring information. Risk register will also be used to programme in more to review services well ahead of contract end date. 31-Dec-2023 31-Dec-2023 HSCP Head of Strategy and Transformation Chief Officer HSCP Board
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 31.10.2023 SECTION 3 Status Key On track Complete Overdue – revised date required Missed original due date –new date set Occupational Therapy – Waiting Times (Report Issued April 2023) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/170 a Lack of capacity to manage current occupational therapy workloads (Red) Recruitment to current vacant posts. Limitations apply: availability of suitable, appointable applicants plus national recruitment issue. 01-May-2023 30-Jun-2024 HSCP Head of Health and Community Care Chief Officer HSCP Board IAAP/170 b Lack of capacity to manage current occupational therapy workloads (Red) Head of Service (HOS)/Integrated Operation Manager (IOM) will review Occupational Therapy establishment across Adult Care and Community Older Peoples Team and consider alternatives to allow effective distribution of workload across Integrated Adult Services. 30-Nov-2023 30-Nov-2023 HSCP Head of Health and Community Care Chief Officer HSCP Board IAAP/174 Blue badge application backlog (Amber) Head of Service (HOS)/Integrated Operation Manager (IOM) will review Occupational Therapy establishment across Adult Care and Community Older Peoples Team and consider alternatives to allow effective distribution of workload across Integrated Adult Services. 30-Nov-2023 30-Nov-2023 HSCP Head of Health and Community Care Chief Officer HSCP Board IAAP/175 Adequacy of management information (Amber) HoS to collate ‘performance manager reports’ which will include trend analysis across a range of services. This will highlight profession specific reports including Occupational Therapy. These will be monitored by IOM / HoS monthly and adverse trends reported via Clinical care and Governance exception reports. Recognising the need to balance risk within the three classifications of priority against available resources requires effective triaging of referrals. 30-Nov-2023 30-Nov-2023 HSCP Head of Health and Community Care Chief Officer HSCP Board Fleet Management (Report Issued May 2023) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/176 Adequacy of Strategic Planning in relation to Fleet Management (Amber) An asset management plan for vehicle fleet will be developed based on the current budget for the vehicle replacement programme. The first plan will focus on priority vehicles which require to be replaced and then a rolling programme will be implemented. 01-Apr-2024 01-04-2024 Chief Officer Roads and Neighbourhood Chief Officer Roads and Neighbourhood
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 31.10.2023 SECTION 3 Status Key On track Complete Overdue – revised date required Missed original due date –new date set Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/178 Lack of Review and Update of Fortress System (Amber) An initial exercise will be undertaken to review and update the driver information held on Fortress through consultations. Half yearly review on an ongoing basis. Review of keys and allocation of a key to a specific vehicle will be implemented as part of the initial exercise. 31-Dec-2023 31-Dec-2023 Chief Officer Roads and Neighbourhood Chief Officer Roads and Neighbourhood IAAP/179 Lack of measuring of individual vehicle efficiency/Co2 emissions (Amber) Management will further consider reporting of Co2 emissions as part of the net zero strategy and transition to electric vehicles. In relation to vehicle efficiency, as fuel efficiency is affected by individual driver style, management will consider whether driver information scores could be collated and provided to management to prioritise or target individual training. 01-Apr-2024 01-Apr-2024 Chief Officer Roads and Neighbourhood Chief Officer Roads and Neighbourhood IAAP/180 Single Person Dependency – Transport Administration (Amber) Roles and responsibilities will be clarified and agreed for what is considered to be a service task and what is considered to be a Corporate Admin Support task. Relevant action to document procedures will then be taken. 01-Apr-2024 01-Apr-2024 Chief Officer Roads and Neighbourhood Chief Officer Roads and Neighbourhood IAAP/181 Single Person Dependency – Transport Administration (Amber) Roles and responsibilities will be clarified and agreed for what is considered to be a service task and what is considered to be a Corporate Admin Support task. Relevant action to document procedures will then be taken. The service will consider developing the skills base of other officers within the wider service and undertake discussion with CAS management to ensure sufficient cross-training of required skills set within the wider CAS team. 01-Apr-2024 01-Apr-2024 Chief Officer Roads and Neighbourhood Chief Officer Roads and Neighbourhood
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 31.10.2023 SECTION 3 Status Key On track Complete Overdue – revised date required Missed original due date –new date set Non-Domestic Rates (Report Issued September 2023) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/185 Ongoing Discrepancies between Assessor and Finance NDR Records – Self-catering Units (Amber) Management will discuss with the assessor to resolve the need for manual workaround. 31-Dec-23 31-Dec-23 FSC Section Head Chief Officer Resources IAAP/186 Lack of Independent Review of NDR Relief Applications (Amber) Introduce checking on a sample basis for SBBS and EPR reliefs and review the level of checks carried out across allreliefs to ensure appropriate. 01-Oct-23 01-Oct-23 FSC Team Leader Chief Officer Resources HSCP Imprest (Report Issued November 2023) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/191 Lack of Segregation of Duties (Amber) A review of staff involved in the management and operation of petty cash imprest will be undertaken and the following will be noted: • Staff who carry out the day to day operation of petty cash imprest will not be an authorised signatory; and • Staff who are independent of the day to day operation will be nominated authorised signatories and will carry out checks and authorisation of reimbursement claims. 31-Jan-24 31-Jan-24 CFO HSCP Chief Officer HSCP IAAP/192 Adequacy of 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 operating and managing petty cash imprest accounts. 31-Mar-24 31-Mar-24 CFO HSCP Chief Officer HSCP
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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 Vehicle Tracking System (Report issued January 2023) Lack of Formal Process for authorising Users Access to Vehicle Tracking System (Amber) Users will be contacted and each service’s identified administrator will be given access to review and confirm access rights are correct. 31-Mar-2023 30-Jun-2023 31-Dec-2023 A working group is being established to progress the actions arising from the vehicle tracking audit. The implementation of a revised structure within the service will also provide focus in this area. Vehicle Tracking System (Report issued January 2023) Lack of tracking units in hired vehicles (Amber) Management will commence a review to assess practical application of tracking devices to Long term hires. 31-Mar-2023 30-Jun-2023 31-Dec-2023 A working group is being established to progress the actions arising from the vehicle tracking audit. The implementation of a revised structure within the service will also provide focus in this area. Vehicle Tracking System (Report issued January 2023) Under Utilisation of Vehicle Tracking System (Amber) All Services operating vehicles with tracking units installed will be contacted and provided with updated Tracking System Procedures and training if required. 31-Mar-2023 30-Jun-2023 31-Dec-2023 A working group is being established to progress the actions arising from the vehicle tracking audit. The implementation of a revised structure within the service will also provide focus in this area. Vehicle Tracking System (Report issued January 2023) Under Utilisation of Vehicle Tracking System (Amber) All Service managers that utilise Council owned or hired vehicles should ensure they are aware and are trained on the operational functionality of the Vehicle Tracking System. 31-Mar-2023 30-Jun-2023 31-Dec-2023 A working group is being established to progress the actions arising from the vehicle tracking audit. The implementation of a revised structure within the service will also provide focus in this area. Occupational Therapy – Waiting Times (April 2023) Lack of capacity to manage current occupational therapy workloads (Red) Recruitment to current vacant posts. Limitations apply: availability of suitable, appointable applicants plus national recruitment issue. 01-May-2023 30-Jun-2024 A new Integrated Operations Manager has now been appointed and one of the priority areas identified will be to review the wider OT service across ACT/COPT. This is anticipated to be concluded by June 2024 as this work will require a service redesign process.
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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 October 2023 Audit Year No of Agreed Actions No of actions complete Current actions by Grade Red Amber Green* 2020/2021 25 23 0 0 2 2021/2022 51 48 0 1 2 2022/2023 51 33 0 13 5 2023/2024 11 4 0 3 4 Total 138 108 0 17 13 * Green actions are within the Council’s risk appetite and are therefore not included in Audit Committee reports.