Internal and External Audit Report Follow Up 2023-24
Argyll and Bute Council · 19 December 2023
Back to Audit and Scrutiny Committee — 19 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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ARGYLL AND BUTE COUNCIL AUDIT AND SCRUTINY COMMITTEE FINANCIAL SERVICES 19 December 2023 INTERNAL AND EXTERNAL AUDIT REPORT FOLLOW UP 2023-24 1.0 INTRODUCTION 1.1 Internal and external audit reports include an action plan with a management response establishing the agreed action, timescale and responsible officer. Internal Audit record these in a database and, on a monthly basis, follow them up to ensure they are being progressed. 1.2 This report updates the committee on all open actions as at 30 September 2023 including information on actions where the agreed implementation date has been rescheduled. 2.0 RECOMMENDATIONS 2.1 To endorse the contents of the report. 3.0 DETAIL 3.1 The two tables below provide a numerical summary of open audit actions with a split between actions due by and due after 30 September 2023. 3.2 Appendix 1 provides further detail on actions that have either been delayed and rescheduled or for which Internal Audit have received no response/evidence required from the service to inform this follow up.
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Table 1 - Actions Due by 30 September 2023 Table 2 - Actions due after 30 September 2023 Service Complete On Course Delayed & Rescheduled Evidence required Total INTERNAL AUDIT DH – Commercial Services 0 2 0 0 2 DH – Legal & Regulatory Support 1 5 0 0 6 KF – Customer Support Services 1 6 1 0 8 KF – Development & Economic Growth 0 2 1 0 3 KF – Financial Services 4 29 0 0 33 KF – Roads & Infrastructure Services 0 6 0 0 6 H&SCP (IJB) – Adult Services (Older Adults & Community Hospitals) 0 0 0 1 1 H&SCP (IJB) – Finance & Transformation 1 2 0 0 3 H&SCP (IJB) – Strategic Planning & Performance 0 2 0 0 2 EXTERNAL AUDIT Nil TOTAL 7 54 2 1 64 4.0 CONCLUSION 4.1 Satisfactory progress continues to be made implementing audit actions. Service Complete Delayed & Rescheduled Evidence Required Total INTERNAL AUDIT DH – Commercial Services 0 1 0 1 DH – Legal & Regulatory Support 2 0 0 2 KF – Customer Support Services 3 3 0 6 KF – Development & Economic Growth 1 2 0 3 KF – Financial Services 2 4 0 6 KF – Roads & Infrastructure Services 2 3 0 5 H&SCP (IJB) – Adult Services (Older Adults & Community Hospitals) 0 2 1 3 H&SCP (IJB) – Finance & Transformation 0 0 1 1 H&SCP (IJB) – Strategic Planning & Performance 1 0 0 1 H&SCP (SW) – Adult Services (Mental Health Learning Disability, Addictions & Lifelong Conditions) 2 5 0 7 H&SCP (SW) – Finance & Transformation 0 2 0 2 EXTERNAL AUDIT Nil TOTAL 13 22 2 37
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5.0 IMPLICATIONS 5.1 Policy - None 5.2 Financial - None 5.3 Legal - None 5.4 HR - None 5.5 Fairer Scotland Duty - None 5.5.1 Equalities – None 5.5.2 Socio-Economic Duty – None 5.5.3 Islands Duty - None 5.6 Risk –None 5.7 5.8 Customer Service – None Climate Change - None Paul MacAskill Chief Internal Auditor 19 December 2023 For further information contact: Paul MacAskill, 01546 604108 Paul.macaskill@argyll-bute.gov.uk APPENDICES Appendix 1 – Action Plan Points Delayed & Rescheduled or with No Response
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Appendix 1 - Action Plan Points Delayed & Rescheduled/Evidence Required Action Plan Points Due by 30 September 2023 Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible Officer VFM COMMERCIAL SERVICES Climate Change Act 4. Emissions Targets The Council has the ambition of becoming the UK’s first net zero region and has set targets for achieving net zero emissions. The targets have been published within the Decarbonisation Plan, however only the overarching target to achieve net zero by 2045 is displayed on the Council’s website. Develop and issue communications related to regional net zero ambition as Community Planning Partnership Plans confirmed. 30/07/2023 30/09/2023 31 Dec 2023 Jointly appointed Community Planning Partnership post holder now appointed and commences end of October 2023. Now that post holder is in place they will action and bring forward communication plan as specified before the end of the year. Delayed and Rescheduled Senior Communication Officer Communication Officer for Climate Change Board Head of Commercial Services LOW CUSTOMER SUPPORT SERVICES Customer Service Centre 3. Performance Indicators Information gather using the Avoidable and Non Avoidable categories do not match real time concerns or trends identified by staff regarding arising issues as these are lagging indicators. Customer Service Centre should , with Services, review the definitions of the Avoidable and Non Avoidable Contacts with a view to gathering actionable data on the volume of repeat contacts due to lack of follow up, availability of information and establishing whether there is an issue with customers being unable to reach staff who have been named as a key contacts. Provided by key officer 1. CET will engage with Service Leads to review Avoidable Contact measures and reporting. 2. CET will send a report with improvement recommendations to DMT and ELT for approval by July 2023. 31/07/2023 30/09/2023 31 Dec 2023 Avoidable contacts review now formally incorporated into Customer Service Strategy Action Plan. The CS Strategy and Plan goes out to customer consultation in November 2023. Delayed and Rescheduled Customer Engagement Manager LOW CUSTOMER SUPPORT SERVICES Equality and Socio-Economic Impact Assessment 3. Overview of EqSEIA There is no oversight at a central level to ensure that budget papers, policy documents or strategy changes or any other Proposal brought to DMTs/SMT on options for an oversight process. 30/09/2023 30 Oct 2023 Paper will be circulated to DMT in October. Delayed and Rescheduled Head of Customer Support Services
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible Officer documents that an EqSEIA is attached where required. LOW CUSTOMER SUPPORT SERVICES Equality and Socio-Economic Impact Assessment 5. Reporting The Fairer Scotland Duty, Part 1 of the Equality Act 2010 places a legal responsibility on the Council to pay due regard to how they can reduce inequalities of outcome, caused by socio- economic disadvantage, when making strategic decisions. We are required to publish a written assessment showing how we have done this. In addition, the Council are also required to report annually information about the islands communities’ impact assessments that have been completed. This has not been completed in the last reporting year. A reporting timetable will be developed and implemented to ensure all required assessments and reports are completed. 30/09/2023 30 Oct 2023 Proposals contained within report which will be circulated to DMT in October. Delayed and Rescheduled Head of Customer Support Services VFM DEVELOPMENT & ECONOMIC GROWTH Building Standards 2. KPO Reporting Finding: MS Access is used to extract data from the IDOX system for KPO reporting, however, a move to corporate use of MS Office 365 means that MS Access is not included within that licence agreement. Support for MS Access 2013 will expire 31 March 2023 and newer existing versions by 31 March 2026 thereafter additional arrangements and licences will be required. Recommendation: Building Standards services should revisit the reporting functionality of the IDOX system to assess if historical issues have been addressed and raise any outstanding anomalies with the system provider. This will provide contingency for MS Access reporting. 1. Run all 7 IDOX standards reports and compare with the services MS Access reports 2. Identify and investigate differences 3. Report findings to IDOX and request feedback 30/06/2023 01/08/2023 31 Dec 2023 Work to compare our own Access reports against the IDOX performance reports is nearing completion with 6 of the 7 complete. Minor differences have been collated and will be discussed with IDOX. Meantime, the service continues to use its own access report to provide robust, accurate performance and service management data. Delayed and Rescheduled Building Standards Data Systems Technician
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible Officer LOW DEVELOPMENT & ECONOMIC GROWTH Private Sector Housing Grants & Adaptions 3. Procedure Notes and Shared Documents While the vast majority of requirements are included there would be benefit to updating these to reflect current working practices, which have evolved due to hybrid working arrangements and the digitalisation of records. Consideration should be given to creating a checklist to ensure consistent application of processes. Procedures and documents will be reviewed and updated. Checklists to be drawn up and introduced when updating the procedures 31/03/2023 30/09/2023 31 Mar 2024 Due to ongoing staff shortages within HSCP and Care and Repair the meeting has been rearranged for 25/10/23. Work is ongoing updating internal procedures, linking in to the action point regarding the update to the Scheme of Assistance which is currently underway. The revised completion date has been set as 31/03/24 to align with the proposed update to the Scheme of Assistance. Delayed and Rescheduled Team Lead - Housing operations MEDIUM FINANCIAL SERVICES FIXED ASSET REGISTER (AIRS) 3. Asset Record Maintenance There are inconsistencies in descriptions when recording Council assets across the various systems and asset references are not always available to aid cross referencing. This results in difficulties reconciling assets held in service records to the fixed asset system AIRS. Work with Property Services and Fleet to ensure systems record the same assets and refer to references on other systems. 31/12/2022 31/03/2023 30/06/2023 30/09/2023 30 Nov 2023 The capital accountant is planning to complete the reference matching and update by the end of October. The deadline for this action will need to be extended by a further month. Delayed and Rescheduled Accountant - Capital HIGH FINANCIAL SERVICES FOLLOWING THE PUBLIC POUND 1. Guidance on Following the Public Pound (FtPP) Although the Council has an approved process to manage external funding requests it is limited in detail, is not closely aligned to the Code of Guidance on Funding External Bodies and Following the Public Pound and there is a general lack of awareness amongst officers that it exists. Following the Public Pound guidance will be drafted to provide a consistent approach to managing the award of external funds. 30/06/2020 31/12/2020 30/06/2021 31/12/2021 30/09/2022 31/12/2022 31/03/2023 30/06/2023 30/09/2023 31 Dec 2023 The Asset Management Strategy was presented to the P+R Committee on 10/08/2023. The Committee agreed to recommend the strategy for approval by the Council - this final phase has still to be completed so this action will need to be extended again to allow time for the governance Head of Financial Services
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible Officer Audit testing identified a number of areas of good practice within the Council and overall compliance with the principles of FtPP however there were examples of inconsistent practice. A more comprehensive guidance document should be established which provides a more standardised and tiered approach providing greater clarity over roles and responsibilities and standardised templates for key stages in the process including funding assessments and post award monitoring and reporting. The audit team researched a number of examples of FtPP guidance which had been created by other councils during the planning phase of the audit and can make these available to inform the creation of an Argyll and Bute equivalent. process to be completed and officers to complete the remaining work. Delayed and Rescheduled MEDIUM FINANCIAL SERVICES MANAGEMENT OF DEBT/DEBT RECOVERY 18. Finding: Management information, detailing outstanding invoices, should be provided on a monthly basis to a Single Point of Contact in each Service. This is not happening, currently only those Services who request the information are being sent the reports. Recommendation: Reports should be provided to all Services. This working group review of Sundry Debt will include the key issue of reporting, this aspect of the process will be vastly improved in the future. A suite of reports will be developed, the identification departmental debt champions reinstated and quarterly meetings setup for all relevant stakeholders. 30/09/2023 31 Mar 2024 There will be a delay associated with action 18, we have not got to that stage yet in our process review and I anticipate 31 March 2024 being a more realistic completion date now. Delayed and Rescheduled Revenues and Benefits Manager MEDIUM FINANCIAL SERVICES Payroll Processes 1. Workflow There is no overall workflow outlining the processes from recruitment to payroll, highlighting roles and responsibilities between managers within the services, HR&OD and Payroll staff Prepare a detailed process flow diagram which illustrates the end to-end process and clearly articulates the roles and responsibilities for each step in the process. 30/09/2023 31 Dec 2023 The data gathering process for the current processes has been completed and compiled in Excel. A request has been submitted to ICT for Visio licenses for the two staff involved in the review to enable them to convert the Excel data to process diagrams. ICT will be Finance Manager – Departmental Support and HR Manager – Operations
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible Officer followed up on the outstanding license request. Delayed and Rescheduled LOW ROADS & INFRASTRUCTURE SERVICES FLEET MANAGEMENT 3. Driving Hours Compliance Fleet drivers not subject to EU legislation maintain manual driving records which are handed to supervisors on a weekly basis to check and sign. This is a resource intensive process which is subject to human error. There would be clear process efficiency gains and less risk of error if the Council adopted the system already in place for fleet drivers subject to EU legislation and rolled out electronic driver cards to all fleet drivers. The key officer will ensure that all drivers hold and use tachograph cards to move away from the paper book records. 31/12/2020 31/03/2021 30/06/2021 31/03/2022 30/06/2022 31/08/2022 31/08/2022 31/03/2023 31/05/2023 31/08/2023 31/12/2023 31 Mar 2024 This recommendation is partially implemented - The service user in Helensburgh is currently using the digital tachograph system. The Fleet team are evaluating the use of the system at the end of October 2023. The use of the digital tachograph will be rolled out in Dunoon and area by area until the entire local authority area operates with the system. In terms of incremental rollout across the Council this should be completed by March 2024. Delayed and Rescheduled Procurement/Technic al Officer VFM ROADS & INFRASTRUCTURE SERVICES FLEET MANAGEMENT 6. Management of Pool Cars A high level analysis of the use of pool cars suggests the Council could generate considerable savings through more efficient use of pool cars. Fleet Services should explore this further via a more detailed review which should consider the potential benefits of: · a more centralised approach to the administration and booking of pool cars · better promotion of the use of pool cars · providing greater visibility of bookings and destinations to encourage pool car sharing The pool car module will be released through Tranman. The pool car module offers a centralised approach to bookings and visibility. The Council’s internal communications department will be contacted to highlight the use of the pool cars. Work will be undertaken to increase usage. 30/09/2020 31/12/2020 30/06/2021 31/12/2021 30/04/2022 29/07/2022 30/09/2022 31/12/2022 30/04/2023 31/08/2023 31 Dec 2023 The required system changes to the pool car module have been made through Tranman and final data checks within the new system are being undertaken by Fleet services. Once complete, the customer service team and IT will be contacted for the changeover from the use of the Stopford system to Tranman for pool car bookings. The expected timeframe for this changeover is 4 weeks. Delayed and Rescheduled Procurement/Technic al Officer
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible Officer · implementing or developing a pool car booking system · identifying ways of transferring the balance of pool car usage from shorter journeys to longer ones HIGH ROADS & INFRASTRUCTURE SERVICES WARDEN SERVICES 3. Second Bin Service Verification Wardens are expected to verify the veracity of applications from customers for a second domestic bin service. This requires the warden to confirm that information provided by the customer is accurate and meets the defined criteria. The information provided to substantiate an application can be very personal and sometimes of a sensitive medical nature. Wardens have been asked to provide this service but have received no formal training in how to ensure a customer’s dignity is maintained or to ensure they are aware of the requirements of General Data Protection Regulation (GDPR) in relation to personal data for this specific process. Due to the sensitivity of this process, and the potential risks associated with data protection it is recommended that the current verification process is reconsidered to determine if it is appropriate to maintain it in its current form. If it is decided it should be retained then there should be engagement with the Council’s Governance and Risk Manager to ensure it is being carried out in full compliance with GDPR. Review the process for: Review the second bins that are in place and the process for rationalising. This review to also give consideration to composition and identify opportunity to increase recycling and reduce general waste. 30/09/2022 30/12/2022 30/06/2023 30/09/2023 31/10/2023 31 Mar 2024 Letters remain in draft form, Operations Manager to discuss with Head of Service. Alterations made through sensitivity of medical needs. Delayed and Rescheduled Operations Manager, Roads & Infrastructure Services
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible Officer HIGH ADULT SERVICES (OLDER ADULTS & COMMUNITY HOSPITALS) HSCP - CARE PROGRAMME APPROACH 1. CPA Procedures There are no agreed CPA written procedures, including client assessment processes, to ensure a consistent approach to CPA service provision across the HSCP. Processes and procedures will be developed across Argyll & Bute to improve consistency and ensure service provision is appropriate across the region. This is subject to the recruitment of key posts within the service which are currently vacant. 30/06/2022 31/12/2022 28/02/2023 30 Sep 2023 CPA procedures and guidance has been completed. Service running well. Copy of CPA guidance provided. Approval of procedures awaited. Evidence Required Consultant Nurse HIGH ADULT SERVICES (OLDER ADULTS & COMMUNITY HOSPITALS) HSCP - CARE PROGRAMME APPROACH 3. Client Records There is no consistent agreed process for maintaining client records, including the recording and sharing of information. HSCP expect to transition to new Eclipse system. Implementation of the new system and associated processes and procedures will address this recommendation and the Data Officer will be involved in the development of processes and procedures. 30/06/2022 30/09/2022 31/03/2023 30/06/2023 30/09/2023 31 Dec 2023 Eclipse has now been fully implemented as the replacement for the Care First. The Eclipse team continue to work through a number of service issues as part of the implementation process. The recommendations relating to the CPA will be fully implemented by end November. Delayed and Rescheduled Service Manager/ Eclipse Project Manager MEDIUM ADULT SERVICES (OLDER ADULTS & COMMUNITY HOSPITALS) HSCP - CARE PROGRAMME APPROACH 4. Carefirst Carefirst does not have a specific identifier category for clients on the CPA programme. Carefirst will be replaced by the system Eclipse system in June 2022. Service is moving to Eclipse on June 2022, an identifier category will be included. 30/06/2022 30/09/2022 31/03/2023 30/09/2023 31 Dec 2023 Eclipse has now been fully implemented as the replacement for the Care First. The Eclipse team continue to work through a number of service issues as part of the implementation process. The recommendations relating to the CPA will be fully implemented by end November. Delayed and Rescheduled Service Manager/ Eclipse Project Manager LOW FINANCE/TRANSFORMATION H&SCP - Complaints Handling 3. Training Complaints Handling Training will be incorporated into staff training processes 30/09/2022 30/11/2022 30/06/2023 30 Sep 2023 A copy of each months sampling is kept within the Financial Services drive along with any emails that have been sent to Chief Nurse-NHS Highland
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible Officer Training should be provided in the complaints handling procedures for the IJB query this. Responses to the emails are also embedded onto the months sampling spreadsheet. Procedures notes are available and are also filed in the drive. Approval of procedures awaited. Evidence Required HIGH ADULT SERVICES (MENTAL HEALTH LEARNING DISABILITY, ADDICTIONS & LIFELONG CONDITIONS/CSWO) Client Funds 2. Detail restricted. Detail restricted 30/06/2023 31/08/2023 31 Oct 2023 Detail restricted Delayed and Rescheduled SW Admin Manager HIGH ADULT SERVICES (MENTAL HEALTH LEARNING DISABILITY, ADDICTIONS & LIFELONG CONDITIONS/CSWO) Client Funds 3. Detail restricted. Detail restricted 31/03/2023 30/06/2023 31/08/2023 31 Oct 2023 Detail restricted Delayed and Rescheduled Finance Manager Departmental Support HIGH ADULT SERVICES (MENTAL HEALTH LEARNING DISABILITY, ADDICTIONS & LIFELONG CONDITIONS/CSWO) Client Funds 4. Detail restricted. Detail restricted 31/03/2023 30/06/2023 31/08/2023 31 Oct 2023 Detail restricted Delayed and Rescheduled SW Admin Manager HIGH ADULT SERVICES (MENTAL HEALTH LEARNING DISABILITY, ADDICTIONS & LIFELONG CONDITIONS/CSWO) Client Funds 6. Detail restricted. Detail restricted 30/06/2023 31/08/2023 31 Dec 2023 Detail restricted Delayed and Rescheduled SW Admin Manager HIGH ADULT SERVICES (MENTAL HEALTH LEARNING DISABILITY, ADDICTIONS & LIFELONG CONDITIONS/CSWO) Detail restricted 31/03/2023 30/06/2023 Detail restricted Delayed and Rescheduled Finance Manager Departmental Support
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible Officer Client Funds 8. Detail restricted. 31/08/2023 31 Oct 2023 HIGH H&SCP - FINANCE/TRANSFORMATION Customer Service Centre 1. Failure to ensure CET have up to date Service information There is concern that some teams within HSPC are not fully engaging with CSC, despite repeated requests from Senior Managers to review their information. In addition, the Duty rotas and contact details on the HSPC SharePoint are not always up to date. HSCP must engage with CET to review the online and offline information available to agents and customers to ensure it is accurate, up to date and reflects current team structures and duty rotas. Provided by key officer HSCP management will work with the CET team to determine the best way to approach the current problem and implement the correct solution agreeable by HSCP and CSC. 30/06/2023 30/09/2023 31 Mar 2024 Ongoing work re sufficient engagement and information being provided to CSC Team. This still requires to be fully reviewed. Delayed and Rescheduled Business Improvement Manager VFM H&SCP - FINANCE/TRANSFORMATION – Customer Service Centre 6. Routing of calls to the appropriate channels Calls for HSPC represent the highest volume of both calls handled by CSC and transferred to the Service. The data provided detailing the teams the calls are transferred to indicates that it may be more appropriate for properly trained staff to handle and manage these calls. Contact Centre and HSCP should analyse whether it is more efficient to route certain call types on the HSCP Golden Number directly to HSCP for them to manage or that specific issues which require more specialist or detailed knowledge are dealt directly by HSCP. Provided by key officer The service will engage in discussions with CET’s Customer Engagement Manager to ensure that suitable arrangements are in place which maximises efficiency and effectiveness of the handling of customer contacts and enquiries via the HSCP Golden Number. 30/06/2023 30/09/2023 31 Mar 2024 Contact centre staff are regularly provided with training in public protection and this can be arranged as required. As noted previously we have responded to protection concerns by ensuring staff are directed to respond to CSC appropriately. This still requires to be fully reviewed. Delayed and Rescheduled Business Improvement Manager
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Action Plan Points Due After 30 September 2023 LOW CUSTOMER SUPPORT SERVICES Customer Service Centre 4. The Customer Service Standard Charter The Charter does not reflect all the channels now available to customers to raise initial enquiries. The Charter is currently being reviewed based on consultation with the public after the pandemic and will be updated to reflect the results and to take account of other key Council Strategies including the Digital Strategy and Customer Service Strategy. to be updated to reflect the updated performance standards Provided by key officer 1. CET will consult customers on Charter Standards as part of the survey informing the new Customer Service Strategy. 2. CET will include proposals for a revised Customer Service Charter in the Customer Service Strategy to be approved by ELT and SMT. 31/10/2023 31 Dec 2023 New draft Customer Service Strategy including an updated Customer Charter (now called a Customer Service Compact) is out for internal consultation before being issued for Public input. Delayed and Rescheduled Customer Engagement Manager LOW DEVELOPMENT & ECONOMIC GROWTH Private Sector Housing Grants & Adaptions 2. The Scheme of Assistance The Councils Scheme of Assistance (SoA) which was introduced under the duties and powers set out in the Housing (Scotland) Act 2006, and sets out the strategy of support for owners to address properties which are Below Tolerable Standard (BTS) and in disrepair does not contain up to date information and should be updated after the outcome of the national policy review. As per Local Housing Strategy 2022-2027 Action Plan: The Scheme of Assistance, will be revised in 2023, after the outcome of national policy review on adaptions. 31/12/2023 31 Mar 2024 Housing and HSCP meeting held to discuss proposed changes to Scheme of Assistance. Working is ongoing towards preparing a draft update of Scheme of Assistance. Further meetings to be arranged as update progresses Revised Completion date has been set as 31/03/24 to fully review and consider the proposed revisions to the Scheme of Assistance. Delayed and Rescheduled Team Lead - Housing operations HIGH ADULT SERVICES (OLDER ADULTS & COMMUNITY HOSPITALS) HSCP - CARE PROGRAMME APPROACH 2. CPA Training There is no programme of CPA training available to relevant HSCP staff to ensure a consistent approach to CPA service provision across the HSCP. A training programme will be developed once key service staff are recruited. 30/09/2022 28/02/2023 31 Dec 2023 Completed - CPA staff have been recruited and rolling out training, regular input to staff who are engaged in CPA, staff forums and bespoke input/training available to all HSCP staff. CPA Powerpoint provided. Approval of programme awaited. Service Manager
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Evidence Required