Internal Audit Update
Argyll and Bute Council · 16 June 2026
Back to Argyll and Bute HSCP Audit and Risk Committee — 16 June 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
Audit and Risk Committee Date of Meeting: 16 June 2026 Title of Report: Internal Audit Update Presented by: Paul MacAskill, Chief Internal Auditor The Committee is asked to: • review and consider the progress on completion of the internal audit recommendations. 1. EXECUTIVE SUMMARY 1.1 This report updates the Audit and Risk Committee (the Committee) on the work carried out by Argyll and Bute Council’s (the Council) Internal Audit Team on audits which are of operational relevance to the Committee. 1.2 One audit has been completed since the last meeting of the Committee on 17 February 2026. 1.3 In addition, this paper provides an update on the actions from audit reports already presented to the Committee which were still open as at 31 March 2026. 2. DETAIL 2.1 The Council’s internal audit team are the appointed internal auditors for the HSCP and also, as part of delivering the Council’s annual internal audit plan, carry out operational audits on services delivered by the social care element of the HSCP. Audits relating to the HSCP internal audit plan are reported to the HSCP Audit and Risk Committee. Social care audits delivered as part of the Council’s internal audit plan are reported to both the HSCP Audit and Risk Committee and the Council’s Audit and Scrutiny Committee. Similarly audits delivered as part of the HSCP Audit Plan are reported to the Council’s Audit and Scrutiny Committee for information. 2.2 Internal audit reports include an action plan with a management response which establish the agreed action, timescale and responsible
Page 2
officer. Internal Audit record these in a database and, on a quarterly basis, follow them up to ensure they are being progressed. Internal Audit will only complete actions where evidence can be provided that the agreed action has been fulfilled appropriately. Table 1: H&SCP (IJB) Summary of Audit Actions as at 31 March 2026 Service Complete On Track Delayed Total H&SCP (IJB) – Chief Finance Officer 2 0 0 2 H&SCP (IJB) – Adult Services (Hospital & Community Services) 1 0 0 1 H&SCP (IJB) – Strategic Planning, Performance & Technology 3 7 3 13 Total 6 7 3 16 Table 2: H&SCP (SW) Summary of Audit Actions as at 31 March 2026 Service Complete On Track Delayed Total H&SCP (SW) – Adult Services (Complex Care & Registered Services 0 0 1 1 H&SCP (SW) – Children and Families and Justice 3 0 4 7 H&SCP (SW) – Strategic Planning, Performance & Technology 1 0 0 1 H&SCP (SW) – Adult Services (Hospital & Community Services) 0 3 0 3 H&SCP (SW) – Chief Finance Officer 1 0 0 1 Total 5 3 5 13 2.4 Work in progress / Future work The approved 2025/26 Internal Audit Plan is now complete and all elements reported to the Committee. The approved plan for 2026/27 has three planned internal audit reviews, specifically, Financial Management Arrangements, Stakeholder Engagement and Risk Management. Work has commenced to progress these reviews. 3.0 RELEVANT DATA AND INDICATORS – NONE 4.0 CONTRIBUTION TO STRATEGIC PRIORITIES 4.1 Audit reports include agreed actions to strengthen internal control.
Page 3
5.0 GOVERNANCE IMPLICATIONS 5.1 Financial Impact - None 5.2 Staff Governance - None 5.3 Clinical Governance - None 6.0 EQUALITY & DIVERSITY IMPLICATIONS - NONE 7.0 GENERAL DATA PROTECTION PRINCIPLES COMPLIANCE 7.1 This report in itself does not raise any GDPR issues however consideration of GDPR will feature in audits where appropriate. 8.0 RISK ASSESSMENT 8.1 The audit planning approach is a risk based one and individual audit reports provide an overall assessment on the management of risk. 9.0 PUBLIC & USER INVOLVEMENT & ENGAGEMENT - NONE 10.0 CONCLUSIONS 10.1 Satisfactory progress is being made implementing audit actions 11.0 DIRECTIONS 11.1 Directions required to Council, NHS Board or both. Directions to: Tick No Directions Required X Argyll & Bute Council NHS Highland Health Board Argyll & Bute Council and NHS Highland Health Board REPORT AUTHOR AND CONTACT Author: Paul MacAskill Email: Paul.Macaskill@argyll-bute.gov.uk Appendix 1 – Visual representations of progress in addressing agreed actions Appendix 2 – Action Plan Points Delayed and Rescheduled
Page 4
Appendix 1 – Visual representations of progress in addressing agreed actions as at 31 March 2026 Internal Audit Actions Status Q4 2025-26
Page 5
Service Performance in Implementing Internal Audit Actions Q4 2023-24 to Q4 2025-26
Page 6
Appendix 2 – Action Plan Points Delayed and Rescheduled Service, Report, Plan no. & finding Agreed Action Original and Revised Dates Comment Responsible Officer Medium ADULT SERVICES (COMPLEX CARE & REGISTERED SERVICES) - Learning & Physical Disability Care Packages Case Notes Case notes are maintained on Eclipse, the replacement client database for Carefirst. It was noted that case notes were not always maintained and up to date. Record keeping session (s) to be delivered by professional lead. Senior Managers to implement case note audit within their respective services – this should be linked to individual practitioner supervision. 30/06/2024 31/12/2024 31/03/2025 30/09/2025 31/01/2026 30 Jun 2026 In progress - reassigned to another Professional Team Lead. Delayed and Rescheduled Senior Managers (Adult Services) Medium CHILDREN AND FAMILIES AND JUSTICE – EXTERNAL PLACEMENTS Options Appraisal Meeting Practice Guidance The Options Appraisal Meeting Practice Guidance document does not outline the complete process or responsibilities in terms of identifying placement information, contracting, sharing information with providers and the review follow up processes. A simplified pathway schematic will be drawn. 31/03/2026 30 Jun 2026 Seeking clarity over supporting documents provided. Delayed and Rescheduled Head of Children Families and Justice Medium CHILDREN AND FAMILIES AND JUSTICE – EXTERNAL PLACEMENTS There requires to be a fundamental review of the models of care within A&B encompassing the use of 31/03/2026 30 Jun 2026 Seeking clarity over supporting documents provided. Head of Children Families and Justice
Page 7
Service, Report, Plan no. & finding Agreed Action Original and Revised Dates Comment Responsible Officer Destinations It was unclear whether there were robust procedures and monitoring in place for young people leaving care with many returning to their previous locations and no clear pathway for the future. external placements. The child’s journey within placement and discharge planning requires as much focus as admission. Delayed and Rescheduled Medium CHILDREN AND FAMILIES AND JUSTICE – EXTERNAL PLACEMENTS Model of Care and Costs The increasing demands within the Council is resulting in significant budget overspends and the demand for services is projected to increase in the coming years. In many cases there are no internal resources available to meet the needs of the young person, resulting in the only option being looking for external placements. Continue to explore options to develop internal resources for the education and care of Argyll and Bute's children within its existing asset base - specifically in line with Education's work on the development of Secondary Wellbeing Hubs and the development of the work of Children's Houses. As in finding 5 there is no need for a fundamental review of the models of care. 31/03/2026 30 Jun 2026 Seeking clarity over supporting documents provided. Delayed and Rescheduled Head of Children Families and Justice Medium CHILDREN AND FAMILIES AND JUSTICE – EXTERNAL PLACEMENTS Sharing of Costs Clear costings are given from the providers, they are available to see in advance of contacting them to discuss any prospective placement, and these are available through the Scotland Excel procurement service website. The breakdown of all care and education Providers are expected to provide a more detailed breakdown of costs, particularly extra costs to inform consideration and decision making at service level. There will need to be a focus on data trends. 31/03/2026 30 Jun 2026 Seeking clarity over supporting documents provided. Delayed and Rescheduled Head of Children Families and Justice
Page 8
Service, Report, Plan no. & finding Agreed Action Original and Revised Dates Comment Responsible Officer placements is 38% education and 62% care with the placements agreed jointly by Heads of Service for both care and education. It is unclear whether Education are provided with a copy of the costs of the provision of the education in order that they can review best value for the service provided. Low STRATEGIC PLANNING, PERFORMANCE & TECHNOLOGY – H&SCP – PARTERNSHIP WORKING Performance Monitoring and Reporting The HSCP should continue to develop the existing workforce performance monitoring arrangements so that KPIs and RAG assessments remain clearly linked to strategic objectives and risks, and reporting continues to provide meaningful assurance to the IJB developed in partnership with both employing bodies. HSCP will further develop its performance dashboard or scorecard that visually aligns key performance indicators (KPIs) and RAG statuses with the HSCP’s strategic objectives and risks. 30/04/2026 30 Jun 2026 Some progress to review performance monitoring was made in FQ3 and will continue in FQ4 2025/26. This will align to the planned 2026/27 review and redesign of the IPMF, including the development of a revised suite of KPIs across HSCP services, with closer alignment to JSP Implementation Plans, HoS service and strategic objectives and risks, and NHS Highland OIP. Process will be endorsed by SLT, and scorecard will offer visual dashboard reflecting performance trajectory, and then reported to assure progress towards objective Business Improvement Manager
Page 9
Service, Report, Plan no. & finding Agreed Action Original and Revised Dates Comment Responsible Officer to IJB and other committees, and on a quarterly basis. Delayed and Rescheduled Medium STRATEGIC PLANNING, PERFORMANCE & TECHNOLOGY - H&SCP – JOINT STRATEGIC PLANNING Alignment of JSP to Workforce Plan In order to support the delivery of the JSP it is important that a corresponding workforce plan is in place that is aligned with priorities and objectives of the JSP and that it supports the attraction, recruitment, development and retention of the workforce required to deliver the JSP. A review of the workforce plan noted that there was no evidence of a direct alignment between the current workforce planning document and the priorities and objectives set forth in the Joint Strategic Plan. HSCP will look to develop the next workforce plan to ensure direct alignment with the priorities and objectives outlined in the Joint Strategic Plan (JSP) for 2022-2025. 31/03/2025 31/12/2025 30/04/2026 30 Nov 2026 The HSCPs new JSP for 2026 to 2031 is being finalised and is scheduled for publication, after Purdah. An updated workforce plan will be in place by Q3 2026/27. There is a workforce planning workshop planned for 12 May 2026 to take the workforce planning approach forward. Delayed and Rescheduled Head of Strategic Planning, Performance and Technology Medium STRATEGIC PLANNING, PERFORMANCE & TECHNOLOGY – H&SCP – WORKFORCE PLANNING Annual Workforce Plan refresh The Plan commits to an annual refresh; however, as at September 2025 no standalone 2024 refresh/consolidated progress paper was A standalone Workforce Plan progress and refresh paper will be prepared annually, summarising delivery against the Strategic Workforce Plan 2022–2025 (and its successor) and aligning to Scottish Government guidance DL 30/04/2026 30 Sep 2026 A workshop is planned for the 12 May 2026, to progress the HSCP’s workforce plan. Delayed and Rescheduled People Partner: HSCP
Page 10
Service, Report, Plan no. & finding Agreed Action Original and Revised Dates Comment Responsible Officer identified. Workforce updates appear within routine reports rather than a single progress report. Future refreshes should align to updated SG guidance DL (2024) 33 (Dec 2024). (2024) 33. The paper will be presented to the IJB for approval each autumn to maintain visibility and assurance.