Item 11 - Appendix 1
West Dunbartonshire Council · 1 November 2023
Back to Corporate Services Committee — 1 November 2023 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Appendix 1: Resources Delivery Plan 2023/24 - Mid-year Progress Our Communities Our residents are supported to increase life and learning skills Action Status Progress Due Date Note Owner Progress Glencairn House Improvements in line with agreed plan and timeframe 31-Mar- 2024 Progressing as planned. Awaiting tender return prior to construction phase. Michelle Lynn Our Environment Our neighbourhoods are sustainable and attractive Action Status Progress Due Date Note Owner Progress building upgrades programme 31-Mar- 2024 Progressing as planned. Building upgrades programme is on track for completion by year-end. Michelle Lynn Our Economy Our area has the infrastructure for sustainable and inclusive growth where businesses can flourish Performance Indicator Q1 2023/24 Q2 2023/24 Owner Status Value Target Short Trend Long Trend Status Value Target Short Trend Long Trend Note Number of invoices paid within 30 calendar days of 92.81% 91% 91% Q1 target met. Q2 data available early November. Ryan Chalmers Appendix 1
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Performance Indicator Q1 2023/24 Q2 2023/24 Owner Status Value Target Short Trend Long Trend Status Value Target Short Trend Long Trend Note receipt as a percentage of all invoices paid Our partnerships support economic development to deliver increased prosperity for our area Performance Indicator Q1 2023/24 Q2 2023/24 Owner Status Value Targe t Short Trend Long Trend Status Value Target Short Trend Long Trend Note Time for processing applications for new Housing Benefits claims from application receipt date to the day the claim is decided 22.7 23 23 Q1 target met. Q2 data available early November. Ryan Chalmers Time for processing applications for notifications of changes of circumstances for Housing Benefits from the application receipt date to the day the claim is decided 5 5 5 Q1 target met. Q2 data available early November. Ryan Chalmers
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Our Council Our workforce is resilient and skilled where digital technology supports service delivery for our residents Action Status Progress Due Date Note Owner Develop and implement wellbeing, employee engagement, equality and learning and development plans to enable capabilities, improve resilience and promotion of a diverse workforce 31-Mar- 2024 Across Resources, staff are having regular 121 and team meetings. Within Business Support, Trickle is being used to communicate with teams where feasible. All roles across business support team have been reviewed as part of a restructure. Within Finance, weekly manager meetings have helped improve employee engagement and well-being and staff have been trained in essential business processes to reduce the risk of single points of failure. Finance Business Partners also invited to regular Resources Management Team meetings. Within Asset Management, Trickle is being considered to communicate with the wider workforce where feasible. Following organisational change, roles and remits are being reviewed to ensure there are no single points of failure. Laurence Slavin
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Action Status Progress Due Date Note Owner Develop and implement employee life cycle plans in line with the People First Strategy to attract and retain the workforce. 31-Mar- 2024 Business Support are working with Strategic HR to review recruitment practices (including profiles) to attract and facilitate application processes for candidates Finance have reviewed essential processes to mitigate the risk of single point of failure and work on succession planning is ongoing. We are reviewing Finance Business Partner workloads to allocate work across the wider team with some processes allocated across the wider Finance team to cover where savings options were taken. This will continue to be reviewed to ensure optimum use of capacity. Within Asset Management, following organisational change, role profiles and remits have been and are continuing to be reviewed. Opportunities to promote posts internally are being explored. Laurence Slavin Implement service review process including role design, use of new technology and new ways of working to add resilience, address gaps, and establish opportunities for efficiencies 31-Mar- 2024 Business Support teams constantly reviewing processes in light of both Automation and digital agenda in general. Some processes have been allocated across the wider Finance team to cover where savings options were taken. This will continue to be reviewed to ensure optimum use of capacity as a result of different ways of working. Asset Management savings for 23/24 have been achieved and further review for future savings options are being explored. Review of IHMS system and possible bots will be explored. Laurence Slavin
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Action Status Progress Due Date Note Owner Develop and implement learning and development plans and development opportunities to improve capabilities and resilience within the workforce 31-Mar- 2024 Within Finance, staff have been trained in essential business processes to reduce the risk of single point of failure. We are in the process of reviewing existing Finance Business Partner provision with a view to succession planning. Within Asset Management, all managers are being supported through existing communication channels and all managers are completing internal “Inspiring Leaders” course. Other training opportunities are being explored for the wider workforce. Laurence Slavin Our Council is adaptable and focused on delivering best value for our residents Performance Indicator Q1 2023/24 Q2 2023/24 Owner Status Value Target Short Trend Long Trend Status Value Target Short Trend Long Trend Note Percentage of income due from council tax received by the end of the year % 28.54% 28% 52% Q1 target met. Q2 data available mid- November. Ryan Chalmers Current tenants' arrears as a percentage of total rent due % 10.9% 11% 11% Q1 target met. Q2 data available mid- November. Ryan Chalmers
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Performance Indicator Q1 2023/24 Q2 2023/24 Owner Status Value Target Short Trend Long Trend Status Value Target Short Trend Long Trend Note Gross rent arrears (all tenants) as at 31 March each year as a percentage of rent due for the reporting year 9.84% 10% 10% Q1 target met. Q2 data available mid- November. Ryan Chalmers Action Status Progress Due Date Note Owner Review ways of decreasing corporate debt through continued improvements to debt collection processes in relation to sundry, NDR, Council Tax and rent 31-Mar- 2024 Progressing as planned. Processes reviewed and action plan agreed with managers to introduce changes and system improvements. Cost of living is having significant impact on contact from both those in debt and residents trying to avoid getting into debt, with support being provided to both groups. All other milestones are on track as planned. Ryan Chalmers Review ways to improve rent collection rates in conjunction with Housing and W4U 31-Mar- 2024 Progressing as planned. Reviewed process, fully following Department for Work & Pensions guidance and will introduce automation for rent increase verification on Universal Credit landlord portal for April 2024. All other milestones are on track as planned. Ryan Chalmers Maximise automation opportunities across the Council 31-Mar- 2024 Progressing as planned. • UiPath platform upgrade being undertaken (2023 release for the platform). • Integration with Jira being undertaken which will allow for better tracking of the milestones. • Final few anomalies being addressed within the sickness absence automation. Delays have been Arun Menon
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Action Status Progress Due Date Note Owner down to the complexity of the build and the movement of staff across the project. • Teachers’ pension notifications process is live. • Chatbot scoping sessions progressing well and due to go live in September 2023. • HSCP processes scoping completed for deceased records updates and being planned for undertaking financial assessments. CAS invoice process being scoped. Progress disposal of key strategic sites over 23/24 31-Mar- 2024 Progressing as planned and on track for completion by year-end. Michelle Lynn Develop and implement plans and support other services to achieve the various asset related options agreed by Council. 31-Mar- 2024 Progressing as planned. Disposal and co-locations agreed and progressing. Remaining milestones on track for completion by year-end. Michelle Lynn Risk Description Current Assessment Target Assessment Date Reviewed Note Owner Debt is not recovered efficiently or effectively, with inherent risk of financial loss The processes deployed in collection of monies owed to the Council are inefficient and ineffective resulting in money not collected on time or having to be written off. 21-Sep- 2023 Effectively implement the Corporate Debt Policy and ensure income maximisation in collaboration with W4U. Improvements to automation of collecting debt to be implemented. Ryan Chalmers
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Risk Description Current Assessment Target Assessment Date Reviewed Note Owner Increase in the level of rent arrears due to the level of Welfare Reform changes and general state of economy The Council sees an increase in its level of rent arrears due to lower disposable income and national changes to the national benefits regime and the ongoing economic position 21-Sep- 2023 The risk of an increase in rent arrears is due to the current cost of living that's linked to increasing energy costs, food costs and inflation. Financial support and advice is provided to those impacted by the cost of living with arrangements being reviewed as appropriate. Ryan Chalmers Maintaining Council Assets that are fit for purpose The risk that the Council's assets and facilities are not fully fit for purpose with consequent adverse impact on our ability to deliver efficient and effective services. Assets included in this assessment are; the Council’s property portfolio. 27-Sep- 2023 No change to risk matrix score. The Property Action Plan 2023- 28, approved February Infrastructure, Regeneration & Economic Development Committee, will monitor all requirements to maintain risk score. Michelle Lynn Strong financial governance and sustainable budget management (Service Objective) Action Status Progress Due Date Note Owner Implement the change to the Accounting Code of Practice in relation to leasing 31-Mar- 2024 Progressing as planned. We have set up a leasing working group with relevant officers and identified current leases for review. The accounting standards have been reviewed and Finance staff have attended relevant training. Carol Alderson Support the development of the business case to extend the district 31-Mar- 2024 Progressing as planned. The annual audit is close to completion and it's anticipated that the accounts will be Carol Alderson
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Action Status Progress Due Date Note Owner heating network and strengthen the financial processes and controls of West Dunbartonshire Energy Limited signed off by the 31 December deadline. The short term business plan is currently under review and it's anticipated that this will be updated by 31 December deadline. Review the current capital programme reporting procedures 31-Mar- 2024 Progressing as planned. The capital accounting team has reviewed the current reporting procedures and benchmarked them against other local authority practice. Work has also begun on revised capital accounting templates. Carol Alderson Review the Council's Support Services Model and implement any changes 31-Mar- 2024 Progressing as planned. Review of the central support services model is ongoing and discussions between the Finance Business Partners have taken place to ensure it is updated correctly in line with the current service delivery model. Carol Alderson Revise the Code of Good Governance 31-Mar- 2024 This is a year-end task that will be completed by due date. Andi Priestman Ensure continued compliance with the Code of Good Governance during 2023/24 31-Mar- 2024 This is a year-end task that will be completed by due date. Andi Priestman Prepare and submit draft Annual Governance Statement for 2022/23 to the Audit Committee 30-Jun- 2023 Completed. The Annual Governance Statement was approved at Audit Committee in June 2023. Andi Priestman Continue to improve and deliver the Assurance Statement for 2022/23 to support the Annual Governance Statement 30-Jun- 2023 Completed. Internal Audit Annual Report and Assurance Report for 2022/23 was presented to the Audit Committee meeting in June 2023. Andi Priestman
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Action Status Progress Due Date Note Owner Complete the Internal Audit & Corporate Fraud Plan 2022/23 and report to Audit Committee as part of the Annual Assurance Statement 31-Aug- 2023 Completed. Internal Audit Annual Report and Assurance Report for 2022/23 was presented to the Audit Committee meeting in June 2023. Andi Priestman Risk Description Current Assessment Target Assessment Date Reviewed Note Owner Failure to provide assurance of the system of financial controls Either Internal Audit or External Audit is unable to provide assurances on the Council's financial control environment 01-Sep- 2023 2023/24 audit plan is underway with regular progress reports to Audit Committee. Andi Priestman Failure to meet statutory deadlines for external returns (including HMRC) and financial statements Finance Services failing to meet statutory deadlines resulting in lost revenue or penalty costs 20-Sep- 2023 The likelihood has increased due to potential changes in staffing and issues with business continuity. There are a range of controls in place to mitigate this risk. Carol Alderson Financial projections are significantly incorrect Financial projections for both capital and revenue are significantly incorrect resulting in insufficient reserves being held. 20-Sep- 2023 Information on projections are updated on an ongoing basis. However, with the volatility of the economy, inflation and bank interest rates, the figures are changing regularly. The Council's Chief Financial Officer engages Laurence Slavin
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Risk Description Current Assessment Target Assessment Date Reviewed Note Owner regularly with the Directors of Finance across all 32 Scottish Councils to sense check material assumptions in financial forecasts. Significant financial funding reductions / limitations from Scottish Government It is expected that the Council will continue to be faced with significant real term funding reductions from the Scottish Government settlement. This is based on recent settlements and an expectation that Council funding will remain as ‘flat cash’ until 2026/27. This coincides with a period where costs are continuing to rise in relation to social care, significant inflationary increases impacting all services, the impact of increases in the bank interest rate on the cost of borrowing and pay award pressures linked to inflation. Whilst there are discussions between the Scottish Government and Local Government on a new deal which may reduce the extent that funding is ring fenced the reality of what this will look like 20-Sep- 2023 Assumptions on future Scottish Government funding, and other material budget assumptions, are updated regularly and reported to Council periodically throughout the year. It is expected that future Scottish Government funding will be insufficient to pay for current levels of service delivery, furthermore it is expected that future local government settlements will be a real terms reduction in local government funding. Laurence Slavin
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Risk Description Current Assessment Target Assessment Date Reviewed Note Owner is still to be seen and there is still considerable ring fencing in place which significantly restricts how the Council can most effectively use the funds made available to it. Action Status In Progress and on track Completed PI Status Target significantly missed Target narrowly missed Target met or exceeded Risk Status Alert Warning OK Long Term Trends Improving No change Getting worse Short Term Trends Improving No change Getting worse