Agenda reports pack
Argyll and Bute Council · 15 September 2022
Back to Audit and Scrutiny Committee — 15 September 2022 and its agenda
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Argyll and Bute Council Comhairle Earra-Ghàidheal Agus Bhòid Executive Director: Douglas Hendry Kilmory, Lochgilphead, PA31 8RT Tel: 01546 602127 Fax: 01546 604435 DX 599700 LOCHGILPHEAD 8 September 2022 NOTICE OF MEETING A meeting of the AUDIT AND SCRUTINY COMMITTEE will be held BY MICROSOFT TEAMS on THURSDAY, 15 SEPTEMBER 2022 at 10:30 AM, which you are requested to attend. Douglas Hendry Executive Director BUSINESS 1. APOLOGIES 2. DECLARATIONS OF INTEREST 3. MINUTE OF PREVIOUS MEETING HELD ON 23 JUNE 2022 (Pages 5 - 12) AUDIT ITEMS 4. INTERNAL AUDIT AND COUNTER FRAUD SUMMARY OF ACTIVITIES (Pages 13 - 20) Report by Chief Internal Auditor 5. INTERNAL AND EXTERNAL AUDIT REPORT FOLLOW UP 2022-23 (Pages 21 - 52) Report by Chief Internal Auditor 6. INTERNAL AUDIT REPORTS TO AUDIT AND SCRUTINY COMMITTEE 2022/23 (Pages 53 - 74) Report by Chief Internal Auditor Education Management Allowance (EMA) HSCP – Workforce Planning 7. EXTERNAL AUDIT UPDATE Verbal Update by Audit Scotland SCRUTINY ITEMS Public Document Pack
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8. AUDIT AND SCRUTINY COMMITTEE ANNUAL REPORT 2021/22 (Pages 75 - 82) Report by Chair of Audit and Scrutiny Committee 9. COUNTER FRAUD TEAM (CFT) ANNUAL REPORT AND UPDATE 2022 (Pages 83 - 88) Report by Chief Internal Auditor 10. STRATEGIC RISK ASSURANCE MAPPING (Pages 89 - 104) Report by Chief Internal Auditor 11. STRATEGIC RISK REGISTER (Pages 105 - 112) Report by Chief Executive 12. CORPORATE COMPLAINTS ANNUAL REPORT 2021/22 (Pages 113 - 152) Report by Executive Director with responsibility for Legal and Regulatory Support 13. FREEDOM OF INFORMATION - ANNUAL REPORT 2021-22 (Pages 153 - 162) Report by Executive Director with responsibility for Legal and Regulatory Support 14. SCRUTINY - IDENTIFICATION AND ASSESSMENT OF TOPICS 2022-23 (Pages 163 - 166) Report by Chief Internal Auditor REPORTS FOR NOTING 15. WORKPLAN (Pages 167 - 170) For noting and updating EXEMPT REPORT FOR DECISION 16. WASTE STRATEGY UPDATE Report by Executive Director with responsibility for Roads and Infrastructure Services (a) Covering Report by Executive Director with responsibility for Roads and Infrastructure Services (Pages 171 - 172) E1 (b) Report by Executive Director with responsibility for Roads and Infrastructure Services presented to Environment, Development and Infrastructure Committee on 1 September 2022 (Pages 173 - 182) . The Committee will be asked to pass a resolution in terms of Section 50(A)(4) of the Local Government (Scotland) Act 1973 to exclude the public for items of business with an “E” on the grounds that it is likely to involve the disclosure of exempt information as defined in the appropriate paragraph of Part I of Schedule 7a to the Local Government (Scotland) Act 1973. The appropriate paragraph is:- E1 Paragraph 6 Information relation to the financial or business affairs of any particular person (other than the authority).
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Audit and Scrutiny Committee Martin Caldwell (Chair) Councillor Daniel Hampsey Councillor Graham Hardie Councillor Mark Irvine Councillor Reeni Kennedy-Boyle Councillor Jim Lynch (Vice-Chair) Councillor Andrew Vennard Shona Barton, Committee Manager Contact: Lynsey Innis, Senior Committee Assistant; Tel: 01546 604338
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MINUTES of MEETING of AUDIT AND SCRUTINY COMMITTEE held BY MICROSOFT TEAMS on THURSDAY, 23 JUNE 2022 Present: Martin Caldwell (Chair) Councillor Daniel Hampsey Councillor Graham Hardie Councillor Mark Irvine Councillor Reeni Kennedy-Boyle Councillor Andrew Vennard Attending: Jane Fowler, Head of Customer Support Services Paul MacAskill, Chief Internal Auditor Moira Weatherstone, Interim Chief Internal Auditor Shona Barton, Committee Manager David Forshaw, Finance Manager Iain Jackson, Governance and Risk Manager Kyle McAulay, Audit Scotland Gordon McAllister, Audit Scotland In order to facilitate officer attendance, the Chair moved and the Committee agreed to vary the order of business. This minute reflects the order in which discussion took place. . 1. APOLOGIES The Chair welcomed everyone to the meeting, and advised that due to technical difficulties, a decision had been taken to hold the meeting by Microsoft Teams. Apologies were intimated on behalf of Councillor Jim Lynch. 2. DECLARATIONS OF INTEREST There were no declarations of interest intimated. 3. MINUTE OF PREVIOUS MEETING HELD ON 15 MARCH 2022 The Minute of the previous meeting of the Audit and Scrutiny Committee, held on 15 March 2022 was approved as a correct record. 4. COUNCIL 6-MONTH PERFORMANCE REPORT - OCTOBER TO MARCH 2022 Consideration was given to a report which presented the Council’s 6-month Performance Report and Scorecard for October to March 2022 focussing on key performance indicators. Decision The Audit and Scrutiny Committee:- Page 5 Agenda Item 3
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1. Noted that this report presented the Council performance on strategic activities across all services; 2. Reviewed and scrutinised the Council’s 6-month Performance Report and Scorecard; 3. Noted that the Strategic and Area Committees have responsibility to scrutinise operational performance; and 4. Noted the planned activity for Performance Management and Reporting during 2022/23 onwards. (Reference: Report by Executive Director with responsibility for Customer Support Services, dated 23 June 2022, submitted) 5. LOCAL GOVERNMENT BENCHMARKING FRAMEWORK 2020/21 - ANALYSIS AND COMMENTARY The Committee gave consideration to a report which presented the final Local Government Benchmarking Framework (LGBF) 2020/21 data for Argyll and Bute which included ‘How We Performed’ and ‘Expected Future Performance and Impact of Policy Decisions’ commentary from Heads of Service. Decision The Audit and Scrutiny Committee: 1. Considered the contents of the report for scrutiny activity and performance reporting purposes; and 2. Noted that the completed LGBF 2020/21 is published on our website as part of the Council’s statutory Public Performance Reporting duty. (Reference: Report by Executive Director with responsibility for Customer Support Services, dated 23 May 2022, submitted) 6. INTERNAL AUDIT AND COUNTER FRAUD SUMMARY OF ACTIVITIES The Committee gave consideration to a report providing a summary of Internal Audit activity and progress during quarter one of 2022/23 against the following areas: Audits Completed Civil Contingencies Climate Change Act Complaints Handling – HSCP ELC Parental Satisfaction ICT – Remote Working Planning Applications School Fund Governance Audits in Progress Page 6
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Heritage Assets EMA Workforce Planning (HSCP) The report also included information on the work carried out by the Counter Fraud Team (CFT) and provided an update on total billing to date as a direct consequence of their work at the end of April 2022. Decision The Audit and Scrutiny Committee agreed to note and endorse the Summary of Activities report. (Reference: Report by Interim Chief Internal Auditor, dated 23 June 2022, submitted) 7. INTERNAL AND EXTERNAL AUDIT REPORT FOLLOW UP 2021-22 The Committee gave consideration to a report providing an update on all open actions as at 31 March 2022, including information on actions where the agreed implementation date had been rescheduled. Decision The Audit and Scrutiny Committee agreed to endorse the contents of the report. (Reference: Report by Interim Chief Internal Auditor, dated 23 June 2022, submitted) 8. INTERNAL AUDIT REPORTS TO AUDIT AND SCRUTINY COMMITTEE 2021/2022 The Audit and Scrutiny Committee gave consideration to a report containing the action plans in relation to the following 7 audits:- Civil Contingencies Climate Change Act ELC Parental Satisfaction ICT – Remote Working Planning Application School Fund Governance Complaints Handling – HSCP Decision The Audit and Scrutiny Committee agreed to note and endorse the summary report and detail within each individual report. (Reference: Report by Interim Chief Internal Auditor, dated 23 June 2022, submitted) 9. EXTERNAL AUDIT UPDATE REPORT Page 7
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Consideration was given to a verbal update from Audit Scotland which outlined the interim work carried out for the 2022 Audit of the Council; the progress made in terms of Best Value work to ensure that arrangements are in place to secure financial sustainability; the planned work for the commencement of the financial statement preparations and arrangements and the process of the Annual Accounts. It was also noted that Mazars would be taking over as the new Auditors following the completion of the Annual Accounts process, and Audit Scotland would continue to liaise closely with them to ensure a smooth transition. Decision The Audit and Scrutiny Committee agreed to note the verbal update provided. (Reference: Verbal Update by Audit Scotland) 10. REVISED 2022/23 INTERNAL AUDIT ANNUAL PLAN Consideration was given to a report which presented the revised Internal Audit Annual Plan for 2022/23. Decision The Audit and Scrutiny Committee agreed and approved the revised Internal Audit Annual Plan 2022/23 (Appendix 1). (Reference: Report by Interim Chief Internal Auditor, dated 23 June 2022, submitted) 11. VERBAL UPDATE BY CHAIR(S) OF THE SCRUTINY PANEL Having noted the apologies for Councillor Jim Lynch, Martin Caldwell, Chair of the Community Asset Transfer Review Panel advised that he would talk to the following items relating to the Community Asset Transfer Scrutiny Review and the Fly-tipping Scrutiny Review. 12. COMMUNITY ASSET TRANSFER SCRUTINY REVIEW The Committee gave consideration to a report presenting the findings of the Community Asset Transfer Scrutiny Review, which was carried out as per the 2021/22 scrutiny plan. The report identified ‘a perception that the Council’s current asset transfer process is complex and does not fully support community empowerment to allow community groups to progress transfer request without significant support’. Discussion was had in relation to the opportunity this afforded to expose the opportunities of Community Asset Transfer to a wider audience, with it being noted that delegated authority for Asset Transfers lies with the Policy and Resources Committee. Decision The Audit and Scrutiny Committee:- 1. Agreed the draft Community Asset Transfer Scrutiny Report; and Page 8
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2. Agreed that the Community Asset Transfer Scrutiny Report be presented to the Council’s 4 Area Committees in the first instance, for information and to facilitate promotion to community groups to consider, noting that any recommendations arising would require to be referred to the Policy and Resources Committee for consideration. (Reference: Report by Chair of the Community Asset Transfer Scrutiny Panel, dated 23 June 2022, submitted) 13. FLY-TIPPING SCRUTINY REVIEW The Committee gave consideration to a report presenting the findings of the Fly-tipping Scrutiny Review, which was carried out as per the 2021/22 scrutiny plan. Discussion was had in relation to the relationship between the volume of fly-tipping complaints and the request for special uplifts, with it being agreed that there was an opportunity to see if a link could be established. The absence of information relating to the Fly-tipping Scotland app which was introduced in 2015 was also discussed, with the Committee agreeing that this report was still a work in progress. Decision The Audit and Scrutiny Committee:- 3. Noted that the draft Fly-tipping Scrutiny Report is a work in progress; and 4. Requested that the Chair of the Fly-tipping Scrutiny Review Panel consider the information discussed and determine the best way to proceed in order to progress the initial piece of work undertaken. (Reference: Report by Chair of the Community Asset Transfer Scrutiny Panel, dated 23 June 2022, submitted) 14. LOCAL GOVERNMENT IN SCOTLAND - FINANCIAL OVERVIEW 2020-21 Consideration was given to a report which presented the recent Local Government Financial Overview 2020-21 report by the Accounts Commission and highlighted relevant matters which included comments on the Council’s income in 2020-21; the Council’s financial position at the 2020-21 year end and the financial outlook for councils in 2021-22. Decision The Audit and Scrutiny Committee agreed to note the contents of the Accounts Commission report. (Reference: Report by Interim Head of Financial Services, dated 7 June 2022, submitted) 15. EXTERNAL AUDIT 2021/22 MANAGEMENT REPORT It was noted that this item was covered as part of the verbal update provided by Audit Scotland in relation to the External Audit Update. 16. LOCAL GOVERNMENT IN SCOTLAND - OVERVIEW 2022 Page 9
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The Committee gave consideration to a report by Audit Scotland which reported on the impact of Covid-19 on local government; the progress towards recovery and renewal; managing resources; managing the workforce and actions and recommendations for leadership within councils. The report also included information on meeting local needs; the impact of Covid-19 on services and inequality; collaboration and communities and actions and recommendations for leadership going forward. Decision The Audit and Scrutiny Committee agreed to note the contents of the report. (Reference: Report by Audit Scotland, submitted) 17. STRATEGIC RISK REGISTER Consideration was given to a report providing an update on the Council’s Strategic Risk Register (SRR). Decision The Audit and Scrutiny Committee agreed to endorse the updated SRR at Appendix 1 of the report. (Reference: Report by Chief Executive, dated 23 June 2022, submitted) 18. INTERNAL AUDIT - ANNUAL REPORT 2021/22 Consideration was given to a report advising of the work undertaken by Internal Audit in respect of the Annual Audit Plan 2021/22 and the contents of the Interim Chief Internal Auditor’s (CIA) independent annual opinion on the effectiveness of the Council’s risk management, internal control and governance processes. Decision The Audit and Scrutiny Committee endorsed the content of the report and the associated annual opinion of the Interim Chief Internal Auditor. (Reference: Report by Interim Chief Internal Auditor, dated 23 June 2022, submitted) 19. REVIEW OF CODE OF CORPORATE GOVERNANCE The Committee gave consideration to a report advising that the Code of Corporate Governance Action Plan 2021/22 has been reviewed and updated along with the content of the code to reflect the governance position within the Council for 2020/21. It also noted that the review allows the Council to include a statement of governance and internal control in the Annual Accounts for 2021/22. Decision The Audit and Scrutiny Committee:- 1. Noted the updates in the Action Plan for 2021/22; Page 10
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2. Considered and approved the content of the revised Code of Corporate Governance for 2021/22; 3. Considered and approved the content of the Action Plan for 2022/23; and 4. Considered and approved the draft statement of governance and internal control for 2021/22. (Reference: Report by Executive Director with responsibility for Legal and Regulatory Support, dated 23 June 2022, submitted) 20. UNAUDITED FINANCIAL ACCOUNTS The Committee gave consideration to a report presenting an overview of the Unaudited Annual Accounts for 2021-22 and a summary of the significant movements from 2021-22. The report also provided information on the revenue outturn for 2021-22. Decision The Audit and Scrutiny Committee considered the Unaudited Annual Accounts for the year ended 31 March 2022. (Reference: Report by Section 95 Officer, dated 17 June 2022, submitted) 21. WORKPLAN In order to facilitate forward planning of reports to the Audit and Scrutiny Committee, Members considered the outline Audit and Scrutiny Committee workplan. Decision The Audit and Scrutiny Committee agreed to note the outline workplan. (Reference: Audit and Scrutiny Committee workplan, dated 23 June 2022, submitted) The Chair took the opportunity to thank the Interim Chief Internal Auditor, Moira Weatherstone for her help and assistance following the departure of the previous Chief Internal Auditor, Laurence Slavin noting that Moira was leaving the Council and wishing her all the best for the future. He also welcomed the new Chief Internal Auditor, Paul MacAskill to the organisation and advised that he was looking forward to working with him in the months to come. . Page 11
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ARGYLL AND BUTE COUNCIL AUDIT & SCRUTINY COMMITTEE FINANCIAL SERVICES 15 SEPTEMBER 2022 INTERNAL AUDIT AND COUNTER FRAUD SUMMARY OF ACTIVITIES 1. SUMMARY 1.1 The objective of the report is to provide the Audit and Scrutiny Committee (the Committee) with a summary of Internal Audit activity and progress during quarter two of 2022/23. 1.2 Core activities together with a progress update statement are shown below: 2022/23 Audit Plan progress: On track subject to available resources being in place for the full period of the approved plan. Individual Audits undertaken: Two audits have been completed during the period. One audit(s) have been assessed as providing high assurance, none as substantial assurance, one reasonable assurance and none as limited assurance (HSCP Audit provided for information only). Counter Fraud: The Counter Fraud team is continuing to rebill council tax accounts and recovery of funds is underway. All other aspects and referrals are being considered, investigated and evaluated and the Counter Fraud Team remain vigilant to protect our public purse. Continuous Monitoring Programme Testing: A number of auditable units are subject to continuous testing. Management have responded to previous quarter notifications and there are no outstanding issues. Performance indicators: Current status is green / on track. 2. RECOMMENDATIONS 2.1 To review and endorse the Summary of Activities report. 3. DETAIL 3.1 Two audits have been completed since the previous Committee in June 2022. Eight audits are currently in progress and will be reported to a future meeting of the Committee. Audits Completed Education Maintenance Allowance (EMA) Workforce Planning (HSCP) – For Information Only Page 13 Agenda Item 4
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Audits in Progress Early Years Heritage Assets Performance Management (HSCP) – For Information Only Externally Funded Projects Management of Debt & Debt Recovery Private Sector Grants & Housing Adaptations Performance Management (HSCP) Directions (HSCP) 3.2 In addition to those already in progress indicative audits planned for Quarter 3 2022/23 are: 3.3 2022/23 Audit Plan Procurement Customer Service Centre Payroll Building Standards Oban Airport Client Funds Learning and Physical Disability Care Packages Events Management 3.4 The audit of Car Parking Facilities has been postponed, the audit was to review the policies, procedures and compliance for the management of car parking fees. An internal review is currently in progress and the service is in a transitional stage, the Chief Internal Auditor assessed the situation and considered that an audit in this area would add more value once the recommendations from the internal review have been fully implemented. The verification review of LEADER funding has also been removed from the plan. This review was to provide assurance that the submission for funding was accurate. The audit has been removed due to completion of the LEADER programme and the Council not being included in the sample selected by Scottish Government for final review. A verification review of Education Maintenance Allowance (EMA) has been added to the 2022/23 plan to assess compliance with the Scottish Government’s guidelines. This was formerly reviewed by Audit Scotland, however, responsibility has now passed to the Council and an annual review will be included in future audit plans. No further audits have been identified as replacements as there has been additional time expended by officers assisting with External Quality Assessment (EQA) preparation and systems development. Scrutiny 3.5 Work has been completed on the 2021/22 scrutiny plan. Scrutiny topics for the 2022/23 plan will be discussed by committee Members at today’s meeting with work to commence following agreement. Page 14
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Counter Fraud 3.6 The CFT is progressing well with both team members now fully CIPFA accredited fraud investigators. Continued routine work is required to be able to accurately track the full income recovered from the team’s work, however, based on the amount of additional billing, even accounting for a degree of non- recovery, the indications are that they are easily exceeding target. In addition they are raising awareness of the Council’s zero tolerance to fraud and this will act as a deterrent to fraud being perpetrated in the first place. Crucially, if no Counter Fraud team had been in place then the reported instances of fraud would still be taking place at a cost to the Council and public purse. Given the success of the pilot, the Executive Leadership Team (ELT) met in July 2022 and agreed to make these posts permanent. 3.7 Current total rebilling sits at £778,341. Current total recovered from this is £618,100. This provides a recovery percentage of just over 79%. There has been a total of 46 referrals made through the reporting channels within 2022. Four referrals within council tax have been upheld with a recovery of approx. £4,000. The other agenda item outlines the full CFT bi-annual billing that was provided to the ELT. Additional Updates from Quarter One 3.8 Staff continue to work from home and this has proved to be successful; where on-site visits have been required due to the specific nature of the audit work to be undertaken, these visits have occurred in accordance with any guidance that was in place. 3.9 The Public Sector Internal Audit Standards (PSIAS) require the Council’s Chief Internal Auditor (CIA) to develop a Quality Assurance and Improvement Programme (QAIP). The purpose of the QAIP is to enable the evaluation of internal audit’s conformance to the PSIAS. The QAIP must include annual internal self-assessments with a five yearly external assessment, carried out by an independent assessor. A programme of five yearly reviews has been prepared by the Scottish Local Authorities Chief Internal Auditors Group (SLACIAG) and these will be conducted by peer review, Argyll and Bute Council has been scheduled for review in September 2022 by East Dunbartonshire Council. This review will commence shortly and a report will be submitted to a future meeting of this committee. The annual self-assessment is not required due to the external assessment taking place and will resume in 2023 with a report submitted to this committee in September 2023. 3.10 A sample of data in respect of the Statutory Performance Indicators (SPI’s) that are required to be returned by councils as part of the Local Government Benchmarking Framework (LGBF) must be reviewed by Internal Audit for submission to the Improvement Service by 31 August each year. Internal audit carry out this work in collaboration with colleagues in performance management and a separate report will be submitted for review at this committee. Internal Audit was provided with the full set of data from which to select indicators for review on 16 June and as large variances were reported in attendance figures for sport and leisure management, library visits and Page 15
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museums services these indicators were selected for review. Refuse collection was also selected for review as there was a large variance in the number of premises for collection and it had not been reviewed since 2015. There were also large variances in the figures presented for sickness absence, however, these figures were found to be comparable with those submitted prior to the pandemic and therefore no further analysis performed as pervious reviews found the data collection process to be robust. Errors were identified during the course of the review and amended by the relevant officers. The pro-forma has been updated to reflect the correct figures for submission to the Improvement Service. Continuous Monitoring 3.11 Our continuous monitoring programme is generally focused on transactional type activity. Standard audit tests are applied which are relevant to each auditable unit. Control design tests look at whether the controls in place adequately address the potential risk event. There have been no findings within the quarter that require to be reported. 3.12 A follow up process is in place whereby management are advised of continuous monitoring findings and, where appropriate, requested to take remedial action. There are currently no outstanding follow-up points arising from previous testing. Due to the volume of continuous monitoring tests carried out the decision was made to report by exception only. National Reports 3.13 A follow up process for national reports is in place whereby management are advised of national reports published and asked to confirm what, if any, action is planned as a result of the report. Table 2 details the national reports issued during quarter one 2022/23. Table 2: National Reports National Report Issued To Detail Management response/ Action taken Scotland’s financial response to Covid-19 Chief Executive The Scottish Government moved at pace with its partners to respond financially to the pandemic. But public sector leaders need to be clearer about how one-off Covid-19 funding is being spent and what impact it has had. ELT notes the report and recommendations and note that the Council has also provided reports on Covid funding and will give further consideration to the recommendations on further transparency. ELT will remain alert to learning from external resources and will continue to review these as they arise. HSCP Chief Officer will share report with Head of Finance/ Transformation for HSCP as recommendations are equally Page 16
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relevant to integrated authorities. Best Value Assurance Review Angus Council Chief Executive Angus Council serves its communities well, has made impressive improvements to services in recent years and benefits from effective leadership and a clear vision. There is strong partnership working and collaboration to help deliver services that benefit local people. There are no specific actions to be taken in response to the content of this report which will be submitted to ELT for information. Fraud and Irregularity 2021/22 Counter Fraud Team A summary of the cases of fraud and other irregularities at public bodies reported by external auditors for the financial year 2021/22. The Council has a dedicated Counter Fraud Team (CFT) and are part of SLAIG. There is regular contact with Police Scotland, NFI and NAFN Plans/Policy were prepared at commencement of the CFT and updated following review recommendations received Head of Financial Services and Communications Team have been contacted to review controls in response to ongoing threats Our controls are considered to be robust in line with last year’s Audit Scotland communication and have been reviewed this year using the same criteria. The CFT maintain regular contact with ICT services who inform staff of any upcoming malware, software or phishing threats via internal newsflashes. There are IT training modules on the Council’s e-learning platform as well as recently published security emails and short training videos. Page 17
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National Fraud Initiative (NFI) 3.14 NFI data matching involves comparing computer records held by one body against other computer records held by the same or another body to identify potentially fraudulent claims and payments to be identified. Note though that the inclusion of personal data within a data matching exercise does not mean that any specific individual is under suspicion. Where a match is found it indicates that there may be an inconsistency which requires further investigation. No assumption can be made as to whether there is fraud, error or other explanation until an investigation is carried out. A reminder process is in place to ensure that matches are reviewed on a timely basis. 3.15 The most recent cycle of NFI activity has now been concluded with the new data set due to be available in January 2023. Therefore the usual table update on matches progressed has been removed as there has been limited activity since the last committee. The table updating the committee on matches progressed will be reinstated from the March 2023 meeting of the Committee onwards. Internal Audit Development 3.16 The table below details progress against the action points in our Internal Audit development plan. All items have been addressed and no additional items have been added in quarter one. Table 4: Internal Audit Development Key Actions: Area For Improvement Agreed Action Progress Update Timescale Nothing outstanding. 3.17 Internal Audit scorecard data is available on pyramid. The indicators reported are aligned to those for internal audit in the Financial Services service plan. All indicators are shown as on currently being on track. Page 18
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Internal Audit Team Scorecard 2022– 23 – FQ1 22/23 (as at June 2022) BO115 We Are Efficient And Cost Effective Internal Audit Level of Satisfaction Actual 100% G Target 80% Review of Strategic Risk register Status Complete G Target Complete Percentage of audit plan completed Status 100% G Target 100% Percentage of audit recommendations accepted by management Actual 100% G Target 100% 4 CONCLUSION 4.1 The 2022/23 audit plan is on track and the Counter Fraud Team is continuing with visits and pro-active work throughout Argyll and Bute. 5 IMPLICATIONS 5.1 Policy - Internal Audit continues to adopt a risk based approach to activity 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 Climate Change – None 5.7 Risk – None 5.8 Customer Service – None For further information please contact Internal Audit (01546 604146) Paul Macaskill Chief Internal Auditor 15 September 2022 Page 19
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ARGYLL AND BUTE COUNCIL AUDIT AND SCRUTINY COMMITTEE FINANCIAL SERVICES 15 SEPTEMBER 2022 INTERNAL AND EXTERNAL AUDIT REPORT FOLLOW UP 2022-23 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 June 2022 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 June 2022. Table 1 – Actions due by 30 June 2022 DMT/Service Complete Delayed/ Rescheduled No Response Evidence Required Total Internal Audit CE – Financial Services 4 4 0 0 8 DH – Commercial Services 1 1 0 0 2 DH – Legal & Regulatory 1 3 0 0 4 DH – Lifelong Learning & Support 0 1 3 0 4 KF – Customer Support Services 2 3 0 0 5 KF – Development & Economic Growth 1 0 0 0 1 Page 21 Agenda Item 5
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KF – Roads & Infrastructure Services 3 7 0 2 12 H&SCP (IJB) – Finance & Transformation 2 0 0 0 2 H&SCP (IJB) – Strategic Planning & Performance 2 0 0 0 2 H&SCP (SW) – Adult Services (Mental Health Learning Disability, Addictions & Lifelong Conditions) 0 1 0 0 1 H&SCP (IJB) – Adult Services (Older Adults & Community Hospitals) 0 1 0 0 1 LiveArgyll 1 0 0 0 1 External Audit TOTAL 17 21 3 2 43 Table 2 – Actions due after 30 June 2022 DMT/Service Complete Delayed/ Rescheduled No Response On Course Evidence Required Total Total Internal Audit CE – Financial Services 0 2 0 3 0 5 DH – Commercial Services 0 0 0 5 0 5 DH – Learning & Teaching 0 0 0 3 0 3 DH – Legal & Regulatory 0 0 0 2 0 2 DH – Lifelong Learning & Support 0 0 0 2 0 2 KF – Customer Support Services 0 0 0 4 0 4 KF – Development & Economic 2 0 0 1 0 3 Page 22
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Growth KF – Roads & Infrastructure Services 0 1 0 3 0 4 H&SCP (IJB) – Adult Services (Older Adults & Community Hospitals) 0 0 0 3 0 3 H&SCP (IJB) – Finance/Transf ormation 2 0 0 1 0 3 H&SCP (IJB) – Strategic Planning and Performance 0 1 0 0 0 1 H&SCP (SW) – Adult Services (Mental Health Learning Disability, Addictions & Lifelong Conditions) 0 0 0 1 0 1 H&SCP (SW) – Children & Families and Criminal Justice 1 0 0 0 0 1 H&SCP (SW) – Strategic Planning & Performance 0 0 0 1 0 1 External Audit TOTAL 5 4 0 29 0 38 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 from the service to inform this follow up. 4.0 CONCLUSION 4.1 COVID19 continues to impact on the progress services are making to complete audit action points. Page 23
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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 Climate Change – None 5.7 Risk –None 5.8 Customer Service – None Paul MacAskill Chief Internal Auditor 15 September 2022 For further information contact: Paul MacAskill, 01546 604108 Paul.macaskill@argyll-bute.gov.uk APPENDICES Appendix 1 – Action Plan Points with No Response and Delayed & Rescheduled Page 24
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Appendix 1 - Action Plan Points with No Response & Delayed and Rescheduled No Response Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer LIFELONG LEARNING & SUPPORT - PUPIL WORK PLACEMENTS Training There is no training programme to support officers involved in the work placement programme including ensuring appropriate steps are taken to determine whether a PVG check is required. Medium Conduct a training needs analysis with school staff leading on work placements. Produce a programme of centrally run CPD opportunities for next academic year (or include in Education Service Training Programme). 30 September 21 31 December 21 30 June 22 No Response Head of Education - Support & Lifelong Learning LIFELONG LEARNING & SUPPORT - PUPIL WORK PLACEMENTS Self-evaluation Education Scotland provides a benchmarking exercise which schools can undertake as part of a self- evaluation exercise. This provides a check list on how things Low CPD session to be held on benchmarking tool for school staff. Introduce an annual benchmarking exercise for all secondary schools. 31 December 21 30 June 22 No Response Head of Education - Support & Lifelong Learning Page 25
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No Response Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer are being undertaken against the requirements of the Standard. Schools have not completed this exercise. LIFELONG LEARNING & SUPPORT - PUPIL WORK PLACEMENTS Reporting There are no periodic management reports on pupil work placements. These would form an important understanding of the success and challenges of work placements and facilitate discussions about how to overcome some of the barriers which are resulting in a decreasing pool of employers signing up to the scheme. VFM Identify and agree meaningful KPIs for new service plan, monitoring and reporting. Implement new KPI data collection in schools. Establish robust reporting framework including EMT and CSC. 30 June 22 No Response Head of Education - Support & Lifelong Learning Page 26
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer FINANCIAL SERVICES - FIXED ASSET REGISTER (AIRS) Reconciliation of AIRS to General Ledger General Ledger reports are provided at year end to facilitate reconciliation of assets to AIRS. There is no evidence of the reconciliation exercise being reviewed for accuracy by a senior member of staff. LOW Reconciliation to be signed off by Finance Manager annually. 30 June 22 31 August 22 A match between the AIRS and Concerto Systems was undertaken at year end 21/22 which surfaced a number of differences between the two systems. Work has been done to address the differences but a second system match is required to ensure that there are no remaining errors between the two systems. This will be done during late July 2022 with any differences followed up and resolved by the end of August 2022. Delayed and Rescheduled Finance Manager FINANCIAL SERVICES - Inappropriate authorisation of transactions The MEDIUM The wording of the current monthly email to cardholders 30 June 22 31 October 22 Delayed and Rescheduled Creditors Supervisor/Creditors Support Officer Page 27
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer PURCHASING CARDS Support Officer in the creditors’ team approves a considerable number of pre- authorised transactions for catering staff and procurement staff. Furthermore creditors will also approve any outstanding transactions for other departments to ensure that the bank direct debit is completed within agreed timeframes. and approvers will be updated to remind them of their responsibilities. Once available, a one page procurement guide will be issued to all purchase card holders and approvers. FINANCIAL SERVICES SYSTEMS - INTERFACES & RECONCILIATIONS General Ledger Reconciliations There is no reconciliation performed between the source system and the general ledger for ResourceLink, PECOS, Concerto and Tranman and the SEEMiS interface for MEDIUM Data in the source system may not be accurately reflected in the general ledger. 31 March 21 31 December 21 30 June 22 30 September 22 Further work to be completed to produce a report from Resource Link and the new Oracle Fusion system so that the two systems can be reconciled. Delayed and Rescheduled Resourcelink - Pensions & Payroll Officer Page 28
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer clothing grants. COMMERCIAL SERVICES SYSTEMS - INTERFACES & RECONCILIATIONS General Ledger Reconciliations There is no reconciliation performed between the source system and the general ledger for ResourceLink, PECOS, Concerto and Tranman and the SEEMiS interface for clothing grants. MEDIUM Data in the source system may not be accurately reflected in the general ledger. 31 March 21 30 September 21 31 December 21 30 June 22 31 December 22 Dialogue continues with Strategic Finance following the update to Oracle Fusion, the limited availability of Licenses and what reports can be generated. Delayed and Rescheduled Concerto - Property Design Manager LIFELONG LEARNING & SUPPORT - ADDITIONAL SUPPORT NEEDS Format of Child Plans The Council do not use a standard format for child plans however this will be addressed when all plans are recorded on SEEMiS. However sample testing highlighted that plans do not always include a next review date. LOW As child plans are reviewed over the coming school session 2019-20 they will be converted onto the Well-being App format, this format contains a “Date of Next review “field. Schools will be supported to change all plans to the new format within the Well-being App by Area Principal Teachers. During 30 September 20 31 December 20 30 June 21 30 June 22 30 September 22 Using the drill down facility on the Well- being app to monitor the number of plans is only showing the number of plans that are complete. Since schools keep plans open while they are working on them this is not a true reflection of all the plans that are on the system. The education data team and the ESOs have a date planned to Education Officer Page 29
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer the year there will be checks to see how many plans have been converted and to check if the date of review field has been completed. amend the training materials to ensure it clear to staff in schools how to mark the plans as complete. Further training sessions will be scheduled in the new academic session. In the MAKI area 61% of schools are showing as having plans on the WBA. In the H+L area 62% of schools have plans on the WBA. In B+C 81% of schools have plans on the WBA. In the OLI area 65% of the schools have plans on the WBA. Further training and individual support will be offered to Head Teachers by the I+E ESOs in the coming school session to help them to transfer more plans onto the WBA. Page 30
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer Delayed and Rescheduled CUSTOMER SUPPORT SERVICES - ICT Remote Working Wellbeing information The Wellbeing Strategy and some links to further guidance and information are not provided on MyCouncilWorks and one link does not work. HIGH Wellbeing Strategy will be added to the MyCouncilWorks page and the addiction link repaired. 31 May 22 31 August 22 Vacancies within the team have delayed implementation of this action. This will be completed in August. Delayed and Rescheduled HR Service Centre Team Leader CUSTOMER SUPPORT SERVICES ORGANISATIONAL CULTURE & 2019 - EMPLOYEE SURVEY ACTION PLAN Involvement in change N/A Use new approach of online exit questionnaires to help identify root causes for departures and assess the potential additional benefit of exit interviews. 31 March 20 31 December 20 31 March 21 30 September 21 31 March 22 1 June 22 Final testing is underway for the new approach and process maps are being redrawn to include a link to the new online exit questionnaire. Target date for implementation is August 2022. Delayed and Rescheduled Head of Customer Support Services ROADS & INFRASTRUCTURE SERVICES CONTRACT MANAGEMENT - Contract Monitoring Monitoring of contracts has not been undertaken HIGH Contract manager to be identified for each contract, key dates to be agreed including pre-start 30 June 22 30 September 22 N+S have set up the contracts and Ops are now managing same. Operations Manager and Network and Standards Manager Page 31
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer ROADS AND AMENITY SERVICES as required by the ‘Contract and Supplier Management Toolkit’, specifically: : · no contract managers have been identified · contract and Supplier management plans have not been completed · formal supplier review meetings have not been undertaken · key performance indicators have not been identified · contracts have not been subject to formal annual review and risk assessments and review meeting, KPIs to be developed which include formal annual review and risk assessment. Delayed and Rescheduled ROADS & INFRASTRUCTURE SERVICES CONTRACT MANAGEMENT - ROADS AND AMENITY SERVICES Roles and Responsibilities No clearly defined roles and responsibilities have been identified for HIGH Contract manager to be identified for each contract which will work to the contract monitoring requirements detailed in action plan number 1. 30 June 22 30 September 22 Delayed and Rescheduled Operations Manager and Network and Standards Manager Page 32
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer contract monitoring between the Network and Standards services and Operational Services within Development and Infrastructure. ROADS & INFRASTRUCTURE SERVICES CONTRACT MANAGEMENT - ROADS AND AMENITY SERVICES Performance Reporting No formal performance monitoring and reporting arrangements are in place for any of the 20 contracts currently in operation. MEDIUM As detailed in action 1 and 2 above, the designated contract manager will be responsible for all performance monitoring and reporting for specific contracts. 30 June 22 30 September 22 Delayed and Rescheduled Operations Manager and Network and Standards Manager ROADS & INFRASTRUCTURE SERVICES - STREET CLEANING Partnership Agreement Oban Business Improvement District (BID) has agreed to fund an additional seasonal street sweeper employed by the Council. The street sweeper has been HIGH Formalise arrangements with Oban BID for the funding of the seasonal street sweeper 30 April 22 30 September 22 Delayed and Rescheduled Operations Manager, Roads & Infrastructure Services Page 33
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer appointed through the Council’s recruitment process, however no formal agreement is in place and income from BID has not been received. ADULT SERVICES (MENTAL HEALTH LEARNING DISABILITY, ADDICTIONS & LIFELONG CONDITIONS/CSW O) H&SCP - IMPACT OF NEW LEGISLATION NMAHP Implementation Group reporting The NMAHP Implementation Group is accountable to the NMAHP Workforce Planning & Development Group, which in turns reports to NMAHP Professional Leadership Committee and the Programme Board. Risk There is a risk that compliance with HIGH Recommendation The NMAHP Implementation Group should provide a work plan and update reports to the NMAHP Workforce Planning & Development Group in accordance with its Terms of Reference. Required actions arising from the reports should be clearly recorded on the NMAHP Implementation Group’s action plan. Management Action. The NMAHP 31 May 21 30 June 22 There are staffing pressures throughout the NHS so no point in implementing safe staffing legislation when there are not enough qualified staff in the economy to comply with it. Delayed and Rescheduled Lead Nurse - Contact Page 34
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer the Staffing Act is not being monitored and reported on with sufficient frequency, and appropriate actions are not being taken where necessary. The NMAHP Implementation Group’s Terms of Reference states that the group will provide an annual work plan and bi- monthly update reports to the NMAHP Workforce planning & development group in respect of: • Adherence to the Common Staffing Methodology • Completion of establishment reviews (following SOP for Implementation Group has been disbanded. All actions will be picked up by the NMAHP Oversight Group. This group will report on actions to the IJB to provide the requisite assurance. Page 35
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer establishment reviews) for all clinical areas with access to validated tools by February 2020 • Develop schedule for annual tool run to be implemented from 2020 • Development of a Risk Register • Development of an Issues Log • Monitoring monthly any change to current establishments However, whilst some oral updates have been provided at meetings of the NMAHP Workforce Planning & Development Group, the reports Page 36
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer have not been provided to the group. FINANCIAL SERVICES - PURCHASING CARDS Procurement procedures Forty five purchase cardholders (25%) were invited to take part in a survey, with twenty nine responses received. The responses received highlighted a general lack of awareness of procurement procedures. MEDIUM A review of the guidance for spend within the lowest threshold of £0-£999 will be undertaken and a one page procurement guide will be produced for issue to all purchase card holders and approvers. 30 June 22 30 September 22 Partially completed. Discussions have been completed with the majority of Head Teachers as the bulk of purchase card spend is within the schools. This has helped us understand why they are using the cards in the first place (and not PECOS) to ensure the new guidance addresses these issues. Remaining meetings to be completed on return from school summer holidays and guidance note circulated & appended to the council’s procurement manual. Delayed and Rescheduled Category Management Officer/Procurement & Contract Management Team Page 37
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer LEGAL & REGULATORY SUPPORT - INFORMATION ASSET REGISTERS Periodic Review and Agreement of Information Asset Registers For four of the 12 IARs there was no evidence they had been agreed by the relevant DMT. Furthermore IARs need to be reviewed to ensure they are aligned to the new Corporate structure. The RMP requires that IAR’s should have a complete action plan to document required changes. Two of the 12 IARs had an action plan, two had action plans that did not fully meet the requirements of the RMP and eight had no action plan. MEDIUM Obtain annual approval from DMTs for all completed IARs 30 September 20 31 March 21 30 September 21 31 December 21 30 June 22 31 December 22 Delayed and Rescheduled Governance, Risk & Safety Manager LEGAL & REGULATORY SUPPORT - Periodic Review and Agreement of Information Asset MEDIUM Action plans for all IARs to be put in place and agreed by 30 September 20 31 March 21 30 September 21 Delayed and Rescheduled Governance, Risk & Safety Manager Page 38
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer INFORMATION ASSET REGISTERS Registers For four of the 12 IARs there was no evidence they had been agreed by the relevant DMT. Furthermore IARs need to be reviewed to ensure they are aligned to the new Corporate structure. The RMP requires that IAR’s should have a complete action plan to document required changes. Two of the 12 IARs had an action plan, two had action plans that did not fully meet the requirements of the RMP and eight had no action plan. management teams 31 December 21 30 June 22 31 December 22 LEGAL & REGULATORY SUPPORT - INFORMATION Information Asset Registers The two Social HIGH Social Work IARs to be completed and approved by appropriate 31 December 20 30 June 21 30 September 21 31 December 21 Delayed and Rescheduled Governance, Risk & Safety Manager Page 39
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer ASSET REGISTERS Work IARs were not available for review or located on the designated SharePoint site. Of the remaining ten, four require to be updated to reflect the latest GDPR requirements. Clarity over whether the Live Argyll IAR comes under the remit of the Governance, Risk & Safety Manager’s responsibility is required. management teams 30 June 22 31 December 22 CUSTOMER SUPPORT SERVICES - SICKNESS ABSENCE Attendance Review Meetings Procedures stipulate that attendance review meetings should be carried out by the employee’s line manager to facilitate the employees return Medium HR will review the mechanism for documenting content of attendance review meetings and recommend a preferred option for automatically populating the documentation into the MyView system. 31 December 21 30 April 22 30 June 22 31 October 22 Delayed and Rescheduled HR Development Team Lead Page 40
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer to work. No evidence of review meetings being carried out was available for any of a sample of eight long term absences. Procedures should be updated to ensure that all attendance review meetings are properly recorded in the MyView system in the same way that return to work interviews are recorded in MyView. ROADS & INFRASTRUCTURE SERVICES - WARDEN SERVICES Warden Service Coverage The four environmental wardens that are expected to cover the whole of the Council area, including the islands, are not geographically High Consider opportunities to either restructure/ review overall service delivery to provide additional warden cover or alternatively look to generate additional income to facilitate additional FTEs and a more equitable 30 June 2022 31 December 22 It has been agreed that the Warden Service is transferring to N & S and will be combined with the Car Parking wardens and also the staycation wardens, this will provide additional resilience and better Operations Manager, Roads & Infrastructure Services Page 41
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer spread to ensure there is efficient cover across the four Council administration areas. In particular, since 2018, there has been no warden based in the MAKI area which has resulted in: · disproportionately low level of warden service in MAKI compared to the other administrative areas · where work is required in MAKI the majority of the warden’s time is spent commuting rather than delivering the required services. spread of resource. This will help inform any input into the 2022 budget process. coverage of the area and also working towards a 7 day warden service for all taks once training has been completed. Delayed and Rescheduled ROADS & INFRASTRUCTURE Second Bin Service Verification HIGH Review the process for: 30 June 22 30 September 22 Further to discussions with the Operations Manager, Roads & Page 42
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer SERVICES - WARDEN SERVICES 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 · Dealing with requests for new and replacement bins. Governance, Risk and Safety Manager it has been suggested that the review of the process considers that the service take the customers at their word when they make the application and provide the second bin without any further checks, and for the assisted uplift only check that the distance from the kerb is under 30 metres. Delayed and Rescheduled Infrastructure Services Page 43
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer 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 Page 44
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer ensure it is being carried out in full compliance with GDPR. ROADS & INFRASTRUCTURE SERVICES - STREET CLEANING Recharging for sweeping of Council car parks The Council’s income generating car parks are recharged for street sweeping according to information retained in work schedules rather than actual work taking place, additionally the Council’s non- income generating car parks are not recharged for sweeping. VFM Ensure that timely and accurate recharges are carried out and a system in place to ensure that this is regularly taking place. 31 March 22 30 June 22 30 September 22 Discussions are ongoing with N & S colleagues with regards to the frequency of street sweeping for car park maintenance. A reduction in frequency at certain locations has been agreed and the work schedules are being amended and an indicative value will be given to N & S for their approval. Delayed and Rescheduled Operations Manager, Roads & Infrastructure Services Adult Services (Older Adults & Community Hospitals) HSCP – Care Programme Approach CPA Procedures There are no agreed CPA written procedures, including client assessment High Processes and procedures will be developed across Argyll & Bute to improve consistency and ensure service provision is 30 June 22 31 December 22 Not complete. CPA post has been out to advert however did not attract any applicants on this occasion, being re- advertised. Consultant Nurse Page 45
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Action Plan Points Due by 30 June 2022 – Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer processes, to ensure a consistent approach to CPA service provision across the HSCP. appropriate across the region. This is subject to the recruitment of key posts within the service which are currently vacant. Delayed and Rescheduled Action Plan Points Due After 30 June 2022 - Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer / Status FINANCIAL SERVICES - CAPITAL MONITORING Capital Programme Planning & Management Guide The Council’s Capital Guide has not been revised since 2018 and requires a review to ensure it reflects current working practices and provides appropriate support to officers involved in the capital monitoring process. The Council is currently developing a new MEDIUM Capital Planning and Management Guide to be updated once the Capital Strategy has been approved to ensure the two are aligned and provide clarity. 31 March 22 30 September 22 31 December 22 This cannot be completed until the Capital Strategy is complete which the Head of Commercial Services has advised will be towards the end of the calendar year. Delayed and Rescheduled Head of Commercial Services/Finan ce Manager Page 46
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Action Plan Points Due After 30 June 2022 - Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer / Status Capital Strategy which is to be presented to the Policy and Resources Committee in August 2021 and we recognise that a review of the Guide should be conducted after the Strategy has been finalised to ensure the two documents complement each other and. The Guide could also benefit from being linked to, or referencing, other relevant Council processes, in particular the Project Management section on the Hub. FINANCIAL SERVICES - FOLLOWING THE PUBLIC POUND Guidance on Following the Public Pound (FtPP) Although the Council has an HIGH Following the Public Pound guidance will be drafted to provide a consistent approach to 30 June 20 31 December 20 30 June 2021 31 December 21 30 September 22 This cannot be completed until the Capital Strategy is complete which the Head of Commercial Services has advised may be Head of Financial Services Page 47
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Action Plan Points Due After 30 June 2022 - Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer / Status 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. 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 managing the award of external funds. 31 December 22 towards the end of the calendar year. Delayed and Rescheduled Page 48
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Action Plan Points Due After 30 June 2022 - Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer / Status 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. Page 49
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Action Plan Points Due After 30 June 2022 - Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer / Status ROADS & INFRASTRUCTURE SERVICES - FLEET MANAGEMENT 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 VFM 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 September 20 31 December 20 30 June 21 31 December 21 30 April 22 29 July 22 On-going delay in implementation due to staff absence and staff training for temporary posts. New implementation date September. Delayed and Rescheduled Procurement/T echnical Officer Page 50
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Action Plan Points Due After 30 June 2022 - Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer / Status destinations to encourage pool car sharing · implementing or developing a pool car booking system · identifying ways of transferring the balance of pool car usage from shorter journeys to longer ones Strategic Planning and Performance – HSCP – Risk Management – Risk Management Training There is no formal proactive programme of risk management training. Whilst we understand some training has been provided where requested by the Clinical Governance Manager (and tailored to whom it is being delivered) there is no requirement for Medium A formal programme of risk management training should be developed and delivered to all key personnel involved in the management of risk. 30 June 21 30 June 22 30 December 22 Development sessions have been held with groups of staff which included raising awareness of the risk register process and support to update registers. The aim now is to offer sessions to each Head of Service and their direct reports to review their service registers and agree the process by which they will keep their service registers current. These sessions include Clinical Governance Manager Page 51
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Action Plan Points Due After 30 June 2022 - Delayed & Rescheduled/Evidence Required Service / Report Finding Priority Agreed Action Dates Comment Responsible Officer / Status Risk Leads to have training and training records are not maintained. There is also no dedicated training programme in place for new members of the IJB or Audit Committee, such as within induction training. full training in use of the risk registers, the risk register process, the types of risks that should be recorded and escalation of risks Due to two members of the Clinical Governance Team leaving end of May resourcing this work is very challenging, leading to timescales slipping, therefore it is suggested that this is revised to the end of March 2023. Delayed and Rescheduled Page 52
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ARGYLL AND BUTE COUNCIL AUDIT AND SCRUTINY COMMITTEE FINANCIAL SERVICES 15 SEPTEMBER 2022 INTERNAL AUDIT REPORTS TO AUDIT AND SCRUTINY COMMITTEE 2022/2023 1. EXECUTIVE SUMMARY 1.1 There are two audits being reported to the Audit and Scrutiny Committee. 1.2 The table below provides a summary of the conclusions for the audits performed. The full reports are included as appendices to this report. Audit Name Level of Assurance High Actions Medium Actions Low Actions VFM Actions Education Maintenance Allowance High 0 0 0 0 Workforce Planning – HSCP (Part of the HSCP Internal Audit Plan and presented for information only) Reasonable 1 0 0 0 1.3 Internal Audit provides a level of assurance upon completion of audit work. A definition for each assurance level is documented in each audit report. 2. RECOMMENDATIONS 2.1 Audit and Scrutiny Committee to review and endorse this summary report and the detail within each individual report. 3. DETAIL 3.1 A high level summary of each completed audit report is noted below: Education Maintenance Allowance (EMA): This audit has provided a high level of assurance. This means that internal control, governance and the management of risk are at a high standard. Internal audit confirm that the grant claim for 2021- 22 for EMA is fully compliant with the SG guidelines document TGM-EMA-21. Workforce Planning – HSCP (for information): This audit has provided a reasonable level of assurance subject to the intimation by relevant officers that this workforce plan will be submitted in time to the Scottish Government in July 2022. This means that internal control, governance and the management of risk are broadly reliable. However, whilst not displaying a general trend, there are areas of concern which have been identified where elements of residual risk or weakness may put some of the system objectives at risk. 4. CONCLUSION Page 53 Agenda Item 6
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4.1 Management has accepted each of the reports submitted and have agreed responses and timescales in the respective action plans. 5. 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 Climate Change – None 5.7 Risk - None 5.8 Customer Service – None Paul Macaskill Chief Internal Auditor 15 September 2022 For further information contact: Paul Macaskill, Chief Internal Auditor Tel: 01546 604108 Email: paul.macaskill@argyll-bute.gov.uk APPENDICES 1. Education Maintenance Allowance (EMA) 2. HSCP – Workforce Planning Page 54
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Argyll and Bute Council Internal Audit Report July 2022 FINAL High Medium Low VFM Number of Findings 0 0 0 0 Education Maintenance Allowance-Verification Audit Audit Opinion: High Page 55
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2 Argyll and Bute Council – Internal Audit Report – EMA Verification audit, July 2022 Contents 1. Executive Summary ........................................................................................................................ 3 Introduction ............................................................................................................................................ 3 Background ............................................................................................................................................. 3 Scope ....................................................................................................................................................... 3 Risks ........................................................................................................................................................ 3 Audit Opinion ......................................................................................................................................... 4 2. Objectives and Summary Assessment ........................................................................................... 4 3. Detailed Findings ............................................................................................................................ 4 Appendix 1 – Audit Opinion ................................................................................................................... 7 Contact Details Internal Auditor: David Sullivan Telephone: 01546 604125 e-mail: david.sullivan@argyll-bute.gov.uk www.argyll-bute.gov.uk Page 56
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3 Argyll and Bute Council – Internal Audit Report – EMA Verification audit, July 2022 1. Executive Summary Introduction 1. As part of the 2021/22 internal audit plan, approved by the Audit & Scrutiny Committee in March 2022, we have undertaken an audit of Argyll and Bute Council’s (the Council) system of internal control and governance in relation to Education maintenance Allowance (EMA) Verification. 2. The audit was conducted in accordance with the Public Sector Internal Audit Standards (PSIAS) with our conclusions based on discussions with council officers and the information available at the time the fieldwork was performed. The findings outlined in this report are only those which have come to our attention during the course of our normal audit work and are not necessarily all the issues which may exist. It is the responsibility of management to determine the extent of the internal control system appropriate to the Council. 3. The contents of this report have been agreed with the appropriate council officers to confirm factual accuracy and appreciation is due for the cooperation and assistance received from all officers over the course of the audit. Background 4. The Education Maintenance Allowance (EMA) programme offers means-tested financial support of up to £1,560 each year to encourage eligible young people from low income households to remain in non-advanced post-compulsory education. The education may be provided in schools, at home, or in the community. It therefore includes young people not enrolled at school who agree to take part in a programme which helps them to become ready for formal learning. 5. Eligibility for EMA payments depends on the young person's age, household income, and residency, as well as the validity of the course. Argyll and Bute Council manages the delivery of the EMA programme in respect of schools, home education, and all other learning. 6. EMA payments comprise a weekly allowance of £30 and are made by the council to eligible young people. The Scottish Government (SG) reimburses the costs incurred by the council through monthly payments of grant. There is also a statement of the total monthly amounts submitted after the end of the year. An allowance for the costs of administering the programme is also paid by the SG. 7. The SG have published technical guidelines namely TGM-EMA-21 to support auditors in the verification of EMA claims. Scope 8. The scope of the audit was to assess that the Council is fully compliant with the Scottish Government guidelines document TGM-EMA 21. Risks 9. The risks considered throughout the audit were: Page 57
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4 Argyll and Bute Council – Internal Audit Report – EMA Verification audit, July 2022 Audit Risk 1 – The Council fails to comply with the Scottish Governments document TGM- EMA-21 Audit Opinion 10. We provide an overall audit opinion for all the audits we conduct. This is based on our judgement on the level of assurance which we can take over the established internal controls, governance and management of risk as evidenced by our audit work. Full details of the five possible categories of audit opinion is provided in Appendix 1 to this report. 11. Our overall audit opinion for this audit is that we can take a high level of assurance. This means that, internal control, governance and the management of risk are at a high standard. Only marginal elements of residual risk have been identified with these either being accepted or dealt with. A sound system of control designed to achieve the system objectives is in place and being applied consistently. 2. Objectives and Summary Assessment 12. Exhibit 1 sets out the control objectives identified during the planning phase of the audit and our assessment against each objective. Control Objective Link to Risk Assessment Summary Conclusion 1 The Council is fully compliant with the Scottish Government guidelines TGM- EMA-21 Audit Risk 1 High Internal audit confirm that the grant claim for 2021-22 for EMA is fully compliant with the SG guidelines document TGM-EMA-21. 13. Further details of our conclusions against each control objective can be found in Section 3 of this report. 3. Detailed Findings The Council is fully compliant with the Scottish Government guidelines TGM-EMA-21 14. The Councils arrangements for the completion of the year end statement are adequate. All relevant parts of the year end statement have been completed including certification of the statement by the section 95 officer. 15. Internal audit confirmed that the entries on the year-end statement agreed back to the total monthly claims. 16. A total of 204 students were eligible for EMA payments in 2021-22. A random sample of 10 records was chosen from the database and the following checks were made as regards the eligibility criteria as specified with the Scottish Government guidelines namely eligibility in regard to: Proof of age Income criteria Residency in Scotland Page 58
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5 Argyll and Bute Council – Internal Audit Report – EMA Verification audit, July 2022 Valid course undertaken Learning agreement of activity received Attendance at courses confirmed 17. A review of the evidence supplied confirmed that all records examined were fully consistent with the eligibility criteria specified within the Scottish Governments guidelines document TGM- EMA. 18. Internal Audit confirmed that the additional administration cost of £3,105 recovered from the SG was consistent with the scheme requirements. Page 59
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In order to assist management in using our reports a system of grading audit findings has been adopted to allow the significance of findings to be ascertained. The definitions of each classification are as follows: Grading Definition High A major observation on high level controls and other important internal controls or a significant matter relating to the critical success of the objectives of the system. The weakness may therefore give rise to loss or error. Medium Observations on less significant internal controls and/or improvements to the efficiency and effectiveness of controls which will assist in meeting the objectives of the system. The weakness is not necessarily substantial however the risk of error would be significantly reduced if corrective action was taken. Low Minor recommendations to improve the efficiency and effectiveness of controls or an isolated issue subsequently corrected. The weakness does not appear to significantly affect the ability of the system to meet its objectives. VFM An observation which does not highlight an issue relating to internal controls but represents a possible opportunity for the council to achieve better value for money (VFM). Page 60
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7 Argyll and Bute Council – Internal Audit Report – EMA Verification audit, July 2022 Appendix 1 – Audit Opinion Level of Assurance Definition High Internal control, governance and the management of risk are at a high standard. Only marginal elements of residual risk have been identified with these either being accepted or dealt with. A sound system of control designed to achieve the system objectives is in place and being applied consistently. Substantial Internal control, governance and the management of risk is sound. However, there are minor areas of weakness which put some system objectives at risk and specific elements of residual risk that are slightly above an acceptable level and need to be addressed within a reasonable timescale. Reasonable Internal control, governance and the management of risk are broadly reliable. However, whilst not displaying a general trend, there are areas of concern which have been identified where elements of residual risk or weakness may put some of the system objectives at risk. Limited Internal control, governance and the management of risk are displaying a general trend of unacceptable residual risk above an acceptable level and placing system objectives are at risk. Weakness must be addressed with a reasonable timescale with management allocating appropriate resources to the issues raised. No Assurance Internal control, governance and the management of risk is poor. Significant residual risk and/or significant non-compliance with basic controls exists leaving the system open to error, loss or abuse. Residual risk must be addressed immediately with management allocating appropriate resources to the issues. Page 61
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Argyll & Bute Health & Social Care Partnership Internal Audit Report June 2022 FINAL High Medium Low VFM Number of Findings 1 0 0 0 Workforce Planning Audit Opinion: Reasonable Page 63
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2 Argyll & Bute Health & Social Care Partnership – Internal Audit Report – Workforce Planning, June 2022 Contents 1. Executive Summary .............................................................................................................. 3 Introduction................................................................................................................................. 3 Background.................................................................................................................................. 3 Scope........................................................................................................................................... 4 Risks ............................................................................................................................................ 4 Audit Opinion .............................................................................................................................. 4 Recommendations ....................................................................................................................... 5 2. Objectives and Summary Assessment.................................................................................... 5 3. Detailed Findings .................................................................................................................. 5 Appendix 1 – Action Plan.............................................................................................................. 9 Appendix 2 – Audit Opinion........................................................................................................ 11 Contact Details Internal Auditor: David Sullivan Telephone: 01546 604125 e-mail: david.sullivan@argyll-bute.gov.uk www.argyll-bute.gov.uk Page 64
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3 Argyll & Bute Health & Social Care Partnership – Internal Audit Report – Workforce Planning, June 2022 1. Executive Summary Introduction 1. As part of the 2021/22 internal audit plan, approved by the Audit & Risk Committee in April 2021, we have undertaken an audit of Argyll & Bute Health & Social Care Partnership (HSCP) system of internal control and governance in relation to Workforce Planning. 2. The audit was conducted in accordance with the Public Sector Internal Audit Standards (PSIAS) with our conclusions based on discussions with Health & Social Care Partnership officers and the information available at the time the fieldwork was performed. The findings outlined in this report are only those which have come to our attention during the course of our normal audit work and are not necessarily all the issues which may exist. Appendix 1 to this report includes agreed actions to strengthen internal control however it is the responsibility of management to determine the extent of the internal control system appropriate to the HSCP. 3. The contents of this report have been agreed with the appropriate Health & Social Care Partnership officers to confirm factual accuracy and appreciation is due for the cooperation and assistance received from all officers over the course of the audit. Background 4. Workforce planning is a key business process which aligns changing organisation needs with people strategy. Workforce planning is the process of ensuring that you have the right number of people, with the right skills, employed in the right place at the right time to deliver the organisations short and long term objectives. 5. Workforce planning is about generating information, analysing it to inform future demand of people and skills, and translating the information into a set of actions that will develop and build on the existing workforce to meet demand. It is also about determining future workforce needs and identifying workforce gaps against future needs. One of the seven areas of priority in the HSCP Strategic Plan 2019/20 – 2021/22 (The Strategic Plan) is to efficiently and effectively manage all resources to deliver best value. 6. The Strategic Plan recognises that the HSCP need to support staff as they transform the way they deliver services in the future and recognise the need to have valued, skilled, motivated, flexible workforce to transform together to deliver the changes required. The Strategic Plan details the steps to be taken to meet their goals, including implementing the National Health & Social Care Workforce Plans, reviewing the Organisational Development Strategy and developing a plan to support the workforce. 7. Employees are one of the HSCP’s core resources, are at the heart of what we do and at the frontline of all services we deliver. The HSCP workforce includes employees of two different organisations, Argyll and Bute Council (the Council) and NHS Highland (NHSH), as well as people in many organisations and individuals that contribute as part of an overall workforce delivering health and social care. The Strategic Plan recognises that the workforce is vital to support the delivery of the HSCP’s vision and that they need to feel valued and be skilled, motivated and flexible to support the HSCP. The HSCP recognise the need to attract and retain their workforce Page 65
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4 Argyll & Bute Health & Social Care Partnership – Internal Audit Report – Workforce Planning, June 2022 and invest in training and development, and involve the workforce in shaping how future services look. 8. The National Health and Social Care Workforce Plan (National Workforce Plan), published by the Scottish Government in June 2017, marked the beginning of a process to further improve workforce planning across health and social care. Its overall aim is to support organisations which provide health and social care services to identify, develop and put in place the workforce they need to deliver safe and sustainable services to Scotland’s people. A “Six Step Methodology to Integrated Workforce Planning” has been designed by Skills for Health as a practical approach to planning that ensures you have a workforce of the right size with the right skills and competencies. 9. Workforce planning is the responsibility of management within the HSCP and receives support from the Council to enable this planning. The alignment between the Council and the NHS is essential to the development of the workforce in the integrated services. 10. Integrated authorities are required to ensure that a draft 3 year Workforce Plan (WP) is developed no later than 31 July 2022 and should cover the period 1 April 2022 to 31 March 2025. Once analysis and feedback on the plan has taken place HSCP should publish a final version of the plan on their website no later than October 2022. Scope 11. The scope of the audit was to review the progress being made to meet the deadline of July 31 2022 for the draft 3 year Workforce Plan to be submitted to the Scottish Government. Risks 12. The risks considered throughout the audit were: Audit Risk 1: an effective draft workforce plan has not been developed Audit Risk 2: the HSCP has failed to collate and analyse the detailed information and priority arears for workforce planning SRR 10 : Inability to recruit and retain the required workforce because of National workforce and Local challenges Audit Opinion 13. We provide an overall audit opinion for all the audits we conduct. This is based on our judgement on the level of assurance which we can take over the established internal controls, governance and management of risk as evidenced by our audit work. Full details of the five possible categories of audit opinion is provided in Appendix 2 to this report. 14. Our overall audit opinion for this audit is that we can take a reasonable level of assurance subject to the intimation by relevant officers that this workforce plan will be submitted in time to the Scottish Government in July. This means that internal control, governance and the management of risk are broadly reliable. However, whilst not displaying a general trend, there are areas of concern which have been identified where elements of residual risk or weakness may put some of the system objectives at risk. Page 66
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5 Argyll & Bute Health & Social Care Partnership – Internal Audit Report – Workforce Planning, June 2022 Recommendations 15. We have highlighted one high priority recommendation where we believe there is scope to strengthen the control and governance environment. These are summarised below: HSCP should ensure that the draft HSCP 3 year Workforce Plan is submitted by 31 July 2022. 16. Full details of the audit findings, recommendations and management responses can be found in Section 3 of this report and in the action plan at Appendix 1. 2. Objectives and Summary Assessment 17. Exhibit 1 sets out the control objectives identified during the planning phase of the audit and our assessment against each objective. Exhibit 1 – Summary Assessment of Control Objectives Control Objective Link to Risk Assessment Summary Conclusion 1 An effective draft workforce plan has been developed and will be produced by 31st July 2022 Risk 1 SRR 10 Limited Assurance The HSCP workforce planning team are currently working on the draft plan, however at the time of the audit the draft document was not available for review. An IJB workforce planning development session was recently held which Internal audit attended. Conclusions from the session indicate that the workforce planning team are following the guidance supplied by the Scottish Government (SG). In addition those in attendance at the development session are assured that sufficient progress is being made to meet the submission deadline of 31 July. 2 The HSCP has collated and analysed detailed information and priority areas for workforce planning Risk 2 SRR 10 Reasonable Discussions with the workforce planning team and assessment made from the development session lead Internal Audit to conclude that the HSCP have addressed or are currently addressing the requirements as laid out within the SG guidance. 18. Further details of our conclusions against each control objective can be found in Section 3 of this report. 3. Detailed Findings An effective draft workforce plan has been developed and implemented 19. Guidance provided by the Scottish Government to the HSCP’S in April 2022 clearly sets out the processes that the HSCP should follow during the preparation of the 3 year Workforce Plan. The Page 67
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6 Argyll & Bute Health & Social Care Partnership – Internal Audit Report – Workforce Planning, June 2022 workforce plans are expected to use the “Six Step Methodology to Integrated Workforce Planning” as deigned by Skills for Health as a practical approach to ensure they have a workforce of the right size with the right skills and competencies as well as the Five Pillars of Workforce Planning outlined within the National Workforce Strategy (Plan, Attract, Train, Employ, Nurture) as the basis for outlining proposed actions to secure sufficient workforce to meet local projected short-term recovery and medium-term growth requirements across the health and/or social care services you manage. 20. Appendix 1 of the SG guidance sets out an indicative checklist for the HSCP to consider when preparing their plans, the aim of which is to ensure that HSCP have covered all areas within their draft plan. The checklist covers in detail the following : methodology partnership working alignment with other strategic documents planning the required workforce action planning staff wellbeing summary of actions implementing and review 21. A development session was held on 15 June 2022 the aim of which was to advise stakeholders of the progress being made towards meeting the requirement to submit the draft 3 year workforce plan to the Scottish Government by 31 July. Internal audit attended the development session along with other stakeholders, including the Chief Officer of the HSCP and members of the Integrated Joint Board. 22. Due to the limited engagement between Internal audit and the HSCP workforce planning team, reliance has been placed on the information provided during the development session to appraise progress being made towards meeting the 31 July 2022 deadline. In addition, discussions with the workforce planning team leader confirmed all areas required within the guidance checklist had been or is currently being addressed. 23. Discussions with the workforce planning team and assessment made from the development session confirm the HSCP have addressed or are addressing the requirements as laid out within the Scottish Government guidance. In addition those in attendance at the development session are assured that sufficient progress is being made to meet the submission deadline of 31 July. Action Plan 1 The HSCP has collated and analysed detailed information and priority areas for workforce planning 24. A summary of the progress being made against each of the areas summarised within the guidance outlined in paragraph 20 is detailed in the table below. Page 68
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7 Argyll & Bute Health & Social Care Partnership – Internal Audit Report – Workforce Planning, June 2022 Area to be considered Example of content Comment Progress to meet deadline if 31 July 2022 Methodology Workforce Plan has been developed using a methodology appropriate to the organisation’s needs. HSCP have broadly based their methodology on the 5 pillars of workforce planning as required by the Scottish Government. N/A Partnership Working Meetings and facilitated sessions have been held with service leads, SLT, Scottish Care as independent sector representatives. Chief Social Work Officers, Primary care lead and Finance. Facilitated session to be held with Joint Partnership Forum prior to first draft submission. Meets the requirements as outlined in guidance. On track Alignment with other Strategic Documents Reflects service priorities in operational plans and strategic plan. The workforce plan will be fully aligned to the strategic document, including the workforce risks and actions identified. Funding will be reflected within the plan. On track Planning the required workforce The Workforce Planning document will describe how the workforce will support recovery, growth and transformation. The workforce plan should analyse the health and social care needs of the population and identifies the impact on local workforce demand. The risks/actions within the plan are aligned to the strategic priorities each of which are focussed on recovery/growth and transformation. Risks around cost of living crisis, energy costs, and labour market issues among others have been considered and are to be further developed. On track Action Planning Describes areas of workforce skill development. Currently being developed. On track Page 69
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8 Argyll & Bute Health & Social Care Partnership – Internal Audit Report – Workforce Planning, June 2022 Describes the needs for new posts; Details local actions. Staff Wellbeing Workforce plan should describe actions supporting the health and wellbeing of the workforce. The plan should consider diversity and inclusions. Plan should describe key workforce issues affecting the quality of staff experience and projected impact of these on staff retention. Currently being developed. On track Summary of Actions All actions are summarised and aligned to the 5 pillars. Currently being developed. On track Implement and Review Identify targets. Slides outlined actions/targets to be considered. The strategic workforce planning group will oversee the work streams tasked with delivery of the actions within the workforce plan. On track 25. As the development of the draft Workforce Plan is ongoing we were unable to undertake a full audit of Workforce Planning. Consideration will be given to undertaking a full audit of Workforce Planning in due course. Page 70
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Appendix 1 – Action Plan No Finding Risk Agreed Action Responsibility / Due Date High 1 Draft Workforce Plan HSCP should ensure that the draft Workforce Plan is submitted to the Scottish Government by 31 July. Failure to meet Scottish Government deadline. To ensure that the first draft of the workforce plan will be consulted upon, drafted and submitted by 31 July. It is noted that it is expected that there will be further iterations of the document between July and October as the plan is finalised. Head of People Planning, Analytics and Reward 30 September 2022 Page 71
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10 Argyll & Bute Health & Social Care Partnership – Internal Audit Report – Workforce Planning, June 2022 In order to assist management in using our reports a system of grading audit findings has been adopted to allow the significance of findings to be ascertained. The definitions of each classification are as follows: Grading Definition High A major observation on high level controls and other important internal controls or a significant matter relating to the critical success of the objectives of the system. The weakness may therefore give rise to loss or error. Medium Observations on less significant internal controls and/or improvements to the efficiency and effectiveness of controls which will assist in meeting the objectives of the system. The weakness is not necessarily substantial however the risk of error would be significantly reduced if corrective action was taken. Low Minor recommendations to improve the efficiency and effectiveness of controls or an isolated issue subsequently corrected. The weakness does not appear to significantly affect the ability of the system to meet its objectives. VFM An observation which does not highlight an issue relating to internal controls but represents a possible opportunity for the HSCP to achieve better value for money (VFM). Page 72
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11 Argyll & Bute Health & Social Care Partnership – Internal Audit Report – Workforce Planning, June 2022 Appendix 2 – Audit Opinion Level of Assurance Definition High Internal control, governance and the management of risk are at a high standard. Only marginal elements of residual risk have been identified with these either being accepted or dealt with. A sound system of control designed to achieve the system objectives is in place and being applied consistently. Substantial Internal control, governance and the management of risk is sound. However, there are minor areas of weakness which put some system objectives at risk and specific elements of residual risk that are slightly above an acceptable level and need to be addressed within a reasonable timescale. Reasonable Internal control, governance and the management of risk are broadly reliable. However, whilst not displaying a general trend, there are areas of concern which have been identified where elements of residual risk or weakness may put some of the system objectives at risk. Limited Internal control, governance and the management of risk are displaying a general trend of unacceptable residual risk above an acceptable level and placing system objectives are at risk. Weakness must be addressed with a reasonable timescale with management allocating appropriate resources to the issues raised. No Assurance Internal control, governance and the management of risk is poor. Significant residual risk and/or significant non-compliance with basic controls exists leaving the system open to error, loss or abuse. Residual risk must be addressed immediately with management allocating appropriate resources to the issues. Page 73
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ARGYLL AND BUTE COUNCIL AUDIT & SCRUTINY COMMITTEE FINANCIAL SERVICES 15 SEPTEMBER 2022 AUDIT AND SCRUTINY COMMITTEE ANNUAL REPORT 2021/22 1. SUMMARY 1.1 The purpose of this report is to provide the Chair of the Audit and Scrutiny Committee’s (the Committee) annual overview of the Committee’s activity during the financial year 2021/22 and a summary of key developments since the commencement of 2022/23. It sets out how the Committee has fulfilled its remit and provides assurances to the Council. 2. RECOMMENDATIONS 2.1 Review and endorse the Chair’s Annual Report. 2.2 Agree that the Chair presents the report to a future meeting of the Council at a date to be confirmed. 3. DETAILS 3.1 It is important that the Committee fully complies with best practice guidance on Audit Committees to ensure it can demonstrate its effectiveness as a scrutiny body as a foundation for sound corporate governance for the Council. The Chartered Institute of Public Finance and Accountancy (CIPFA) issued an updated guidance note Audit Committees Practical Guidance for Local Authorities and Police 2018 Edition which incorporates CIPFA’s Position Statement: Audit Committees in Local Authorities and Police. This sets out CIPFA’s view of the role and functions of an Audit Committee. The CIPFA Audit Committees Guidance includes the production of an annual report on the performance of the Audit Committee against its remit for submission to the Council. 4. CONCLUSION 4.1 The Audit and Scrutiny Committee Annual Report 2021/22, which is appended to this report as Appendix 1, provides assurance to full Council over the activity of the Committee. 5. 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 Page 75 Agenda Item 8
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5.5.3 Islands Duty: None 5.6 Risk: None 5.7 Customer Service: None For further information please contact Internal Audit (01546 604108) Paul Macaskill Chief Internal Auditor 15 September 2022 Appendices: 1. Audit and Scrutiny Committee Chair Annual Report 2021/22 Page 76
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1 Appendix 1 - Audit and Scrutiny Committee Chair Annual Report 2021/22 Introduction by the Chair of Audit and Scrutiny Committee This report provides an overview of the Audit and Scrutiny Committee’s (the Committee) activity during the financial year 2021/22 and a summary of key developments since the commencement of 2022/23. In 2021/22 the Committee met quarterly online with the following as appointed members: Martin Caldwell (Chair) George Freeman Richard Trail Sir Jamie McGrigor Andrew Vennard Jim Lynch (Vice Chair) Alan Reid Jim Findlay Committee meetings were also attended by appropriate representatives of the Council including the Interim Chief Internal Auditor (CIA). Audit Scotland also attend as do other Council Officers as and when appropriate including the Chief Executive and the Head of Customer Support Services who attends regularly to advise the Committee on issues relating to performance management. In June 2021 an Interim Chief Internal Auditor was appointed, Moira Weatherstone, due to the CIA taking up the post of Interim Head of Financial Services on a 100% basis until leaving the Council and the post of CIA subsequently becoming vacant. I am satisfied that appropriate arrangements were put in place to support and cover the role of CIA until the interim arrangement ceased in June 2022 when a permanent Chief Internal Auditor was appointed and took up this role on the 4 July 2022. I would like to thank Moira Weatherstone for managing the Internal Audit service and supporting the Committee during this period. I would also like to record my appreciation to Laurence Slavin the former CIA who took up post with West Dunbartonshire Council and wish him every success in his new role. In 2022, saw the term of Councillor appointments come to an end and local elections held in May 2022. Firstly, I would like to sincerely thank all those Members of the Committee who served during this period and the valuable contribution which they have made to the governance of the Council. Secondly, to welcome the new Members of the Audit and Scrutiny Committee since their appointment in May 2022. In looking forward to 2022/23 and beyond, the Council will need to continue to balance the demands of the community it serves in the backdrop of challenging financial times and also taking cognisance of the longer term effects of the COVID-19 pandemic on both the Council itself but also the wider Argyll and Bute community. Needless to say the Council stepped up to challenges of the pandemic and responded well. Martin Caldwell - Chairperson 15 September 2022 Page 77
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2 1. Audit and Scrutiny Committee’s Effectiveness and Impact 1.1 The Committee’s role is to ensure that the Council’s internal control framework and governance arrangements are operating effectively. In order to fulfil this role a range of reports are provided to the Committee during the year. I am satisfied that the frequency, content and detail of reports provided to the Committee allow myself and fellow members to adequately fulfil this role. 1.2 In March 2021 both Audit Scotland and Internal Audit presented their annual audit plans setting out their respective approach to the 2021/22 audit of the Council, reflecting their statutory duties and risk based approach. The audit plans were considered by the Committee and accepted. 1.3 During 2021/22 the CIA has continued to develop our approach to audit and scrutiny. Particular developments which have furthered the effectiveness of both Internal Audit and the Committee are: • The establishment of a Counter Fraud Team in September 2020 for a trial two year period. This trial has subsequently proved so successful that this arrangement has now been made permanent. • The approach to Scrutiny is developing and two scrutiny reviews were undertaken in 2021/22 and arrangements are underway for identifying suitable topics in 2022/23. • The CIA engaged with members of the Committee as part of the planning process for the 2021/22 audit plan. • An external assessment has been scheduled for 2022 in terms of compliance with the Public Sector Internal Audit Standards (PSIAS) and a portfolio of evidence has been prepared. 2. Assurances Internal Audit Assurance 2.1 Internal Audit is a key source of assurance for both members and management on the effectiveness of the control environment. The Committee has a responsibility for ensuring that Internal Audit is effective in the provision of this assurance. The COVID-19 pandemic meant the 2021/22 audit plan could not be completed in its entirety due to a need to redeploy audit resource to priority tasks required to support the Council’s response to the pandemic. However I am content that the amended plan has been substantially completed with only two reviews having to be removed from the original approved plan. I am content with the assurance provide by the Interim CIA that sufficient work has been undertaken to allow her to provide an opinion on the Council’s systems of governance and internal control. Throughout the year, in my opinion, clear assurance judgements are provided, underpinned by an appropriate evidence base and, where appropriate, include sound management advice and guidance. 2.2 The Committee has received regular reports and information from the CIA including: • risk based internal audit annual plan • regular progress reports • annual report, in line with PSIAS, which provided the CIA’s independent annual opinion on the effectiveness of the Council’s risk management, Page 78
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3 internal control and governance processes. 2.3 Exhibit 1 shows an analysis of assurance opinions provided by internal audit in the three year period 2019/20 – 2021/22. There has been an increase in the number of audits classified as providing a high level of assurance in 2021/22, with a decrease in the number of audits classified as providing a substantial level of assurance. There were only two classified as being limited. For these, and all other audit reports, management have accepted 100% of audit recommendations and action plans have been agreed with a robust follow-up system in place with progress presented to the SMT on a quarterly basis and to the Committee as a standard agenda item. Exhibit 1 – Audit Assurances (2019/20-2021/22) 2.4 The Committee has a clear role in relation to oversight of the internal audit function; specifically in relation to overseeing its independence, objectivity, performance and professionalism. I am pleased to advise, as Chair of the Committee, that I am satisfied that internal audit is effective and activity is undertaken in accordance with relevant standards. External Audit Assurance 2.5 External Audit is an essential part of the process of accountability and assurance for public funds, providing an independent opinion on the financial statements, and reviewing aspects of governance and financial management. Working closely with Internal Audit, the external audit programme ensures that statutory responsibilities are delivered, without the duplication of audit work. The Council’s external auditors are Audit Scotland. 2.6 The audit of the Council’s financial statements is still ongoing at the time I wrote this report and the Council is still to receive its 2021/22 annual audit report. Consequently this reduces the assurance we can take at the current time from external audit’s work however the Council were subject to a Best Value review in 2019/20 which highlighted good progress made by the Council since the last inspection in 2015, specifically the significantly improved relationships amongst elected members and between members and officers and the Council’s sound approach to financial planning. It also identified areas for the Council to focus its continued improvement upon, such Page 79
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4 as community engagement, performance management, more significant transformation and redesign of services and better engagement of staff in planning and implementing change. I am pleased that the Council has responded positively to these messages and have agreed an action plan to help address the issues highlighted. It is also worth highlighting that Audit Scotland attend all meetings of the Committee and provide written and verbal updates on progress against their audit and any emerging audit issues. This helps provide the Committee with ongoing assurance. 3. Risk Management 3.1 The CIA performs an annual strategic risk register assurance mapping exercise which enables the Committee to assess the levels of assurance it can take over the activity undertaken by the Council to manage its strategic risks. This is complemented by the Chief Executive presenting the Strategic Risk Register to the Committee on an annual basis to allow the Committee to further scrutinise the approaches being taken to manage risk. 4. Independence 4.1 To assist in preserving the Committee’s independence measures are in place including: • the appointment of an independent chair • observation of the Internal Audit Charter which specifies the independence of the CIA and the wider audit team • the non-political approach of the committee • the active involvement of the external auditors • clear terms of reference aligned to CIPFA’s Role of the Audit Committee Guidance 5. Scrutiny 5.1 During 2021/22 the Committee undertook two scrutiny reviews, specifically, Community Asset Transfer and Fly-Tipping. These reports were presented to the Audit and Scrutiny Committee in June 2022 and also referred to the Area Committees for information purposes. These reports were well received by the Committee and widened the understanding of the complexities and challenges faced by both staff and the community in specific areas and where these reports will help allow continuous improvement as a Council. 5.2 The benefits of scrutiny are twofold; helping to understand what can often be multifaceted and procedurally complex issues due to legislation but also to help consider ways to improve and develop to make any processes more understandable and/or streamlined where that is at all possible. 5.3 Scrutiny work will continue and arrangements will be made for suitable topics/areas to consider in 2022/23. 6. Counter Fraud Team (CFT) 6.1 In December 2019 the Strategic Management Team (SMT) approved the formation of a CFT for a trial two year period from 1 April 2020 with an annual fraud report to be provided to inform a future decision on whether the CFT should become a permanent part of the Council’s establishment. The establishment of the CFT had been initially delayed by the COVID pandemic Page 80
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5 with the Team Leader and Lead Investigator not appointed until September and October 2020 respectively. The CFT has been fully operational since with both officers having completed the CIPFA (Chartered Institute of Public Finance and Accountancy) Accredited Counter Fraud Specialist Course meaning they are fully accredited counter fraud investigators. This was a welcome development and continues to further strengthen the Council’s commitment to protecting the public purse. 6.2 During the period of the pilot, it was reported to the Audit and Scrutiny Committee in June 2022 that proactive and targeted work in this area has resulted in £693,416 (ending April 2022) being rebilled and that to date £590,364 (ending April 2022) has been recovered. The success of the pilot in both recovery but also in its deterrent effect sends a strong message that the Council will take all reasonable steps it can to identify error and fraud but also take appropriate action to recover monies that are due. Regular reports are presented to Committee each quarter in relation to the work of both Internal Audit and the Counter Fraud function. 6.3 In July 2022 the Executive Leadership Team (ELT) considered the pilot and the positive outcomes that have been achieved to date, together with much work across the Council area having yet to be undertaken and which I expect to be equally successful. It is pleasing to note that the arrangements for the pilot relating to Counter Fraud have been made permanent and this will assist the Council in demonstrating both its commitment to recovering sums of revenue due through error or fraud but also in the wider context of good governance. 7. Looking Forward 7.1 In 2022/23 as a result of local elections a new Committee was formed and I welcome back those previously serving on the Committee but also the new members who I am sure will contribute to the effectiveness of the Committee and also continue to look forward to working with our Vice Chair, Councillor Jim Lynch. 7.2 In 2022/23 the Committee will consider potential options/topics for scrutiny reviews and as a Committee we will continue to implement and further develop our scrutiny approach. 7.3 This focus on continuous improvement is equally applicable to the audit element of the Committee and we will continue to work with the CIA and, where appropriate, our colleagues in Audit Scotland and the newly appointed External Auditors Mazars, to identify opportunities to further develop the skillset and expertise of both the Committee and the internal audit department to facilitate effective challenge and scrutiny. 7.4 The Counter Fraud Team will continue to focus their resources on specific concerns across the local authority area seeking to recover monies owed and due to the Council in accordance with its policies. 7.5 The Council continue to provide the audit services to the HSCP and were awarded the contract for a period of three years commencing 1 April 2021. A formal service level agreement was signed on 28 January 2021 to reflect the new contract. In 2022/23, a plan of audit coverage was agreed and presented to their Audit and Risk Committee. Page 81
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6 7.6 Paul Macaskill has been appointed as the new CIA and welcome him to the Council in his new role and also in providing the Induction and Development Training session to the Committee in June 2022. I look forward and I am sure the Committee will also look forward to working with Paul and his team going forward. 7.7 We will continue to provide updates on progress of the CFT and reports will be presented to the Committee as part of the quarterly and annual reporting of the Internal Audit service. 8. Conclusion 8.1 Based on the reports received and reviewed by the Committee, I am in in agreement with the CIA’s annual audit report which confirms that reasonable assurance can be placed upon the adequacy and effectiveness of the Council’s internal control system in 2021/22. I am satisfied that active monitoring and follow up of recommendations are in place in respect of agreed management action. This follow up process is further enhanced by the continuous monitoring programme carried out by internal audit which provides ongoing assurance over the Council’s core transactional based systems. Page 82
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ARGYLL AND BUTE COUNCIL AUDIT AND SCRUTINY COMMITTEE FINANCIAL SERVICES 15 SEPTEMBR 2022 COUNTER FRAUD TEAM (CFT) ANNUAL REPORT AND UPDATE 2022 1. INTRODUCTION 1.1 This report updates the Audit and Scrutiny Committee (the Committee) on the progress of the two year pilot Counter Fraud Team (CFT) established in September 2020. 2.0 RECOMMENDATIONS 2.1 Endorse the contents of the Annual Report and progress of the CFT since its inception in September 2020. 2.2 2.3 Note that the Executive Leadership Team (ELT) have agreed to make the posts permanent. Note that future annual reporting relating to counter fraud will be included within the Internal Audit Annual Report. 3.0 DETAIL Background 3.1 In December 2019 SMT approved the formation of a CFT for a trial two year period from 1 April 2020 with a report to be provided to inform a future decision on whether the CFT should become a permanent part of the Council’s establishment. 3.2 The establishment of the CFT was delayed by the COVID pandemic with the Team Leader and Lead Investigator not appointed until September and October 2020 respectively. On that basis the two year pilot will end in September 2022. 3.3 The two roles (an LGE 9 and LGE 8) incur total annual staff costs of £73k in 2022- 23 (including oncosts). The CFT is a “spend to save” pilot meaning the amount billed and recovered will need to match, and preferably exceed the staff costs incurred. However it should be noted that the value of the CFT to the Council is more than just the monetary aspect. They also provide a deterrent to fraud being perpetrated in the first place and can also protect staff against malicious accusations of alleged fraud. 3.4 Both the Team Lead and Lead Investigator underwent the CIPFA Accredited Fraud investigators course and concluded their studies in January 2021. Both members passed and are now accredited fraud investigators. The CFT team leader is pursuing a Masters in Finance via Glasgow Caledonian University Page 83 Agenda Item 9
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Apprenticeship and has an unconditional offer to study in September 2022. Activity To Date – Investigations 3.5 Between October 2020 and April 2022 the CFT received various allegations including those against Council employees. The CFT will always pursue employee allegations to either uphold the allegation and/or protect our employees from malicious referrals. The CFT have also proactively investigated a further 3 employees as a result of ongoing investigations. All 3 incidents led to training issues. Activity To Date – Proactive Work 3.6 A large element of the work of the CFT focuses on maximizing the Council’s revenue streams by reducing the amount of benefit fraud (deliberate and accidental). The CFT work closely and routinely with colleagues in Revenues and Benefits. Where proactive work, reactive work or reviews are carried out by the CFT or Revs and Bens, this brings consistent and additional work such as account holder complaints, penalty reviews, and/or further fraudulent investigative work. The CFT rely on the revenue and benefits staff for the behind the scenes contribution. Further gratitude goes to the empty homes team for information sharing that has proven vital in securing proper charges to empty homes and securing empty homes back to being occupied. 3.7 The primary way to maximize revenue is through being proactive and performing these reviews where cumulative knowledge and experience indicates a higher chance of a successful outcome. Some examples are single person discounts, student exemptions, second homes, long term empty properties, bi-annual reviews for penalty charges and reviews of residential properties used as places of employment. The table below summarises some examples of this proactive work Situation Conclusion and Status 1 Retired Individuals claiming exemptions Rebilling of £3940 – paid in full 2 Single Person discount removal via work with NDR Debt Recovery Rebilling of £650– paid in full 3 Claimant receiving discount as home classified as for sale. This exemption had expired and the house should been classified as an empty home with double charge levied. Rebilling of £5,295 - £3,252 recovered to date. 4 Empty home identified which was not subject to the double charge Rebilling of £3,500 - £1,424 recovered to date. 5 Single Person Penalty Charges Student Review 2019-2020 - rebilling of £5,478 for penalty charges 2020-2021 - rebilling of £25,757 Page 84
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for penalty charges and £13,819 for Student Exemption Recovery in progress 6 Second Home not declared. Back date of appropriate rates. Rebilling of £16,093 – recovered in full 7 Empty home identified which was not subject to the double charge Rebilling of £8,890 – recovered in full 8 Fraudulent application of Business Support Grant. CFT became involved when Rates Team asked for advice. CFT investigated the business Refusal of £6,000 grant. 9 Inheritance of property remaining under deceased name. £4696 – recovered in full 10 Readjustment of Tax Benefits through work carried out via the National Fraud Initiative £673.66 – recovered in full 11 Empty Home identified under deceased exemption and not subject to double charge £2893 – recovered in full 12 Review carried out, and site visits to Tarbert. Numerous fraudulent claims for a variety of tax exemptions Rebill of £11,693 – £2332.75 recovered and in progress 13 Full Single Person Discount Review. Work alongside Revs and Bens team. Rebill of £239,862. Recovered in full. 14 Review of Covid Grants. Investigation into repayment of funds due to exceeding criteria £120,000. Recovery in progress however this is central government funds. The council may be entitled to a small percentage. 3.8 3.9 3.10 3.11 Activity To Date – Reactive and Rebilling Vs Costs Reactive work is also an important role of the team to reduce benefit fraud. The CFT continue to receive referrals of alleged council tax fraud which have resulted in comprehensive investigatory work. Since the inception of the CFT pilot there have been 124 referrals to date with the number growing each year. Some of these referrals have identified instances of fraud, some concluded no offence has occurred and others have been referred on to other teams within the Council or the Police. The number of referrals made to the CFT are included in the following table. Referrals are made via the online portal via the council website, by telephone and/or by email. The CFT will investigate all referrals in the first instance to confirm basis of facts. Thereafter once corroborative evidence is found and the referral is substantiated the CFT will conduct full investigations. Investigations often require the assistance from other councils departments for information such as HR, Revs ad Bens, Blue Badge Page 85
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team, etc. Failing the test after initial evidence gathering the referral will be rejected, refuted or closed accordingly. All benefit referrals are sent to the Department of Work and Pensions. Other referrals include data sharing to Police Scotland, Health and Social work and other outside agencies. 3.12 The table below summarises the total income recovered by the team to date. This has been broken down into reactive work through referrals, which can also be quantified in terms of numbers, and proactive work such as large scale council tax reviews. The total fund recovered by the Fraud Team are Reactive Work Total Pursued/ Concluded/ Upheld Rejected/ Refuted/ Not Upheld Rebilled Value (£) Employee 14 10 4 6,251 Council Tax 74 18 56 56,808 Blue Badge 6 0 6 0.00 DWP 21 21 0 673 Grants 7 4 2 118,500 Other 13 12 1 0.00 Welfare Fund 0 0 0 0.00 Total 135 66 69 63,732 Proactive Work Total combined work rebilled 778,341 Total combined work recovery 618,103 Note that the above figures do not include any Grant funds recovered because they are not part of the Councils revenue streams. 3.13 The process of identifying how much of the recovery relates to the work of the CFT is challenging and the above figures are based on review of individual accounts. The CFT have also relied on the external source namely DataTank to conduct the large reviews and in doing so they have computer software to track the accounts. The CFT will dip sample the accounts in these larger reviews to conduct testing for accuracy. 3.14 The current recovery in percentage terms is 79.4% rebilled to recovered. Page 86
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3.15 Those accounts rebilled but not recovered include situations where properties have been sold or demolished, or where the account holder is not a UK resident or their property has been repossessed. 3.16 The rebilled accounts are routinely monitored and recovery is updated routinely. It is not within the CFT remit to pursue rebilling as that is Debt Recovery teams. The CFT will liaise with Debt Recovery for long term debts, work closely together. The CFT merely monitor recovery for its own records. The unquantifiable work carried out by the CFT also raises awareness of the potential for suspicious activity toward the Council and information is passed nationally to other local authorities and Police Scotland. The CFT remain stout in protecting the public purse in any form. Other Activity 3.17 In addition to the proactive and reactive work detailed above the CFT have progressed a number of other initiatives to further the Council’s approach and awareness of fraud matters. These include: Raising awareness through presenting to the Audit And Scrutiny Committee, SMT and Financial Services Management Team Developing a LEON training course Reviewing and proposing changes to the Council’s Anti-Fraud Strategy and Public Disclosure Policy National Fraud Initiative (NFI) Administrator. The CFT team leader is now the Key Contact and work is carried out bi-annually to cross reference Cabinet Office data highlighting areas of risk of fraud and error. National Anti Fraud Network (NAFN) Administrator. The CFT team investigator is the key contact and sole administrator. This system is used daily by the CFT for evidential sources that can prove/disprove fraudulent claims. Scottish Local Authority Investigators Group (SLAIG) member. Attendance of quarterly information sharing Audit Scotland Liaison. Police Scotland Liaison. Both CFT members are in regular contact with the L Division Local Intelligence Officer (LIO). The CFT regularly provide updates to Police Scotland and share information. 3.18 Next Steps Continued assessment of reactive and proactive work. Spring 2022 – Tarbert (completed) Spring 2022 – Oban Summer 2022 – Dunoon Summer 2022 - Helensburgh End of 2022 – Second Home review Page 87
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4.0 CONCLUSION 4.1 The CFT is progressing well with both team members now fully CIPFA accredited fraud investigators. Continued routine work is required to be able to accurately track the full income recovered from the team’s work however based on the amount of additional billing, even accounting for a degree of non-recovery, the indications are that they are easily exceeding target. In addition they are raising awareness of the Council’s zero tolerance to fraud and this will act as a deterrent to fraud being perpetrated in the first place. Crucially had no Counter Fraud team been in place then the reported instances of fraud would still be taking place at a cost to the Council and public purse. Given the success of the pilot, the ELT met in July 2022 and agreed to make these posts permanent. 5. IMPLICATIONS 5.1 Policy - None 5.2 Financial – Recovery of income from fraudulent activities 5.3 Legal – Employee Conduct Reports 5.4 HR – Employee Conduct Reports 5.5 Fairer Scotland Duty – None 5.5.1 Equalities – None 5.5.2 Socio-Economic Duty – None 5.5.3 5.6 Islands Duty – None Climate Change - None 5.7 Risk – Reducing Council’s exposure to fraud 5.8 Customer Service – None Paul Macaskill Chief Internal Auditor 15 September 2022 For further information contact: Colin Rae, Tel: 01436 657685, colin.rae@argyll- bute.gov.uk Page 88
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ARGYLL AND BUTE COUNCIL AUDIT AND SCRUTINY COMMITTEE FINANCIAL SERVICES 15 SEPTEMBER 2022 STRATEGIC RISK ASSURANCE MAPPING 1. EXECUTIVE SUMMARY 1.1 The purpose of this report is to set out Internal Audit's assessment of the sources of assurance for the Audit and Scrutiny Committee (the Committee) on the management of the Council's strategic risks. 1.2 Appendix 1 highlights the overall assessment against each of the strategic risks. It should be noted that the assessment is based on the level of assurance that the Committee can rely on. A 'red' assessment therefore highlights where there are gaps in evidence of active/targeted actions/activity rather than an assessment on the management of that risk. 2. RECOMMENDATIONS 2.1 To note the risk assurance map at appendix 1. 2.2 To consider the implications for audit or scrutiny coverage in the respective audit and scrutiny annual plans. In particular a potential scrutiny review focusing on waste management in 2023/24. 3. DETAIL 3.1 Internal audit has a key role in relation to the Council’s governance to provide assurance over the effective management of risk. 3.2 The Chief Executive presents the Strategic Risk Register to the Committee on an annual basis (usually June) which provides the Committee the opportunity to scrutinise the register and seek assurance from the Chief Executive that risks are being managed appropriately. 3.3 The CIA is of the view that the cumulative effect of the these management arrangements both contribute to positive risk management reporting within Argyll and Bute Council but also maintaining an annual review in order to maintain appropriate overview and update of key emerging issues which will be reported to the Audit and Scrutiny Committee. 3.4 The Public Sector Internal Audit Standards (PSIAS) require that Internal Audit evaluate the effectiveness of the Council’s risk management process. However it does not state this needs to be an annual exercise. Furthermore it states that Internal Audit’s may gather the information to support an assessment of the effectiveness of risk management processes ‘during multiple engagements ‘ and further states that ‘The results of these engagements, when viewed together, provide an understanding of the organisation’s risk management processes and their effectiveness . As such PSIAS does not require a full risk management audit on an annual basis. Furthermore The CIPFA publication “Audit Committees: Practical Guidance for Local Authorities and Police” (2018 Edition)” Page 89 Agenda Item 10
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requires the Audit Committee to have the option to consider risk management on a regular basis, regardless of who has operational responsibility for it. That option is always available. 3.5 Appendix 1 provides a summary of the Council’s strategic risk assurance map which is based on the ‘three lines of defence’ model. 1. The first line of defence is the ‘functions that own and manage risks’. It is the control environment established by day to day business operations and risk management processes. It is formed by managers and staff who are responsible for identifying and managing risk as part of their accountability for achieving objectives. This requires an understanding of the Council, its objectives, the environment in which it operates, and the risks it faces. It includes things such as: identifying risks and improvement actions implementing controls reporting on progress 2. The second line of defence is the ‘functions that oversee or who specialise in compliance or the management of risk’. This provides the policies, frameworks, tools, techniques and support to enable risk and compliance to be managed in the first line, conducts monitoring to judge how effectively they are doing it, and helps ensure consistency of definitions and measurement of risk. The Council’s various committees and Strategic Management Team are key functions in delivering this element. 3. The third line of defence is the ‘functions that provide independent assurance’. This is provided by internal and external audit and any other scrutiny or regulatory body who offer independent challenge and provide an evaluation, through a risk-based approach, on the effectiveness of the Council’s governance, risk management, and internal control. 3.6 The table below summarises the assessment against each Strategic Risk. Strategic Risk Risk Score (June 2022) Assurance Assessment 1. Population and economic decline Red 16 Green 2. Condition and suitability of infrastructure and asset base Amber 12 Green 3. Financial sustainability Amber 12 Green 4. Governance & leadership Amber 8 Green 5. Engagement and understanding the needs of the community Amber 9 Green 6. Service delivery Green 6 Green 7. Health & Social Care Partnership Amber 12 Amber 8. Civil contingency and business continuity arrangement are not effective Green 6 Amber 9. Welfare reform Green 6 Amber 10. Waste management Red 16 Amber 11. Service delivery – Cyber Security Red 15 Amber 12. Impact of Covid-19 Amber 12 Green 3.7 The assurance map has not identified an area where there may be a concerning mismatch between the level of risk identified and the assurance provided to Page 90
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Committee. However, in relation Waste Management the risk score and assurance assessment in place are at the higher end of the amber scale, this was predominantly due to the Council being in the process of drafting and preparing a new waste strategy, together with the uncertainty being created by planned ban on landfilling Biodegradable Municipal Waste (BMW) which was due to be originally implemented in January 2021 but has been postponed until December 2025. In terms of balance, however, this problem is also affecting a number of other and more distant local authorities and creating similar risk assessment issues. The Council appears to be taking all reasonable steps it can to engage in discussion with the Scottish Government concerning the matter and outlining the significant costs that may be associated with compliance. The Audit and Scrutiny Committee may wish to consider this as a potential scrutiny topic in 2023/24 in order to allow further discussions and implications to be considered by the Council in the current financial year. 3.8 3.9 In relation to ‘Service Delivery – Cyber Security’; work is being undertaken in this area for 2022/23 as part of the Internal Audit Plan and that will help better inform the position in terms of assurance and our findings will be reported to the Audit and Scrutiny Committee in due course. The remaining areas where assurance has been assessed as “amber” either have audit reviews already undertaken, scheduled or as part of the ongoing audit planning process. All changes to the Strategic Risk Register from September 2022 will be assessed in the 2023 Assurance Mapping Exercise. 4. CONCLUSION 4.1 This exercise has again confirmed that for the majority of risks in the Council’s strategic risk register there are either sufficient assurances in place or internal audit have scheduled work to fill identified gaps. Nevertheless, it is important to outline that such mitigations and assurances do not alone guarantee that an adverse event or risk will not present itself or materialise. 5. IMPLICATIONS 5.1 Policy - None 5.2 Financial - None 5.3 Legal - None 5.4 HR - None 5.5 Equalities - None 5.6 Risk – The assurance mapping exercise has provided a satisfactory level of assurance that the Council is managing and monitoring its strategic risks effectively. 5.7 Customer Service – None Paul Macaskill Chief Internal Auditor 15 September 2022 For further information contact: Paul Macaskill, Chief Internal Auditor, 01436 604108 APPENDICES Appendix 1 – Strategic Risk Assurance Map Page 91
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APPENDIX 1: Strategic Risk Assurance Map N o Risk Risk Score First Line of Defence Second Line of Defence Third Line of Defence Assessment 1 Population and Economic Decline Failure to identify relevant factors contributing to the decline and failure to develop strategies and actions targeting these factors. Red 16 Service planning linked to Corporate Outcomes and the A&B Outcome Improvement Plan (ABOIP) Community and multi- agency links through Community Planning Partnership Parliamentary forum Argyll, Lomond and Islands Rural Regeneration Initiative Argyll and the Isles Strategic Tourism Partnership Promotion and marketing of Argyll & Bute (ABplace2B campaign) Business Gateway Service focused on helping local businesses grow Council Leader engaging with leaders of other west coast councils suffering population decline Economic Strategy and Action Plan monitored by ED&I Committee CPP report on the progress being made against the outcomes and vision of the ABOIP and issue annual reports. Monitoring of CPP plan and performance at CPP Management Committee. Area Community Action Plans progress reported to Community Planning Groups ABOIP targets population and economic recovery Performance reports considered by A&SC, strategic committees and area committees Future Rural Growth Deal to be signed late 2022 or early 2023 Preparation of bid External Audit Best Value Assurance Report (May 2020) highlights Council’s and CPP partners commitment to a shared vision and that they recognise the challenges including the declining and aging population Scrutiny Economic Strategy (2019/20) There is a range of assurance sources across the three lines of defence. Page 93
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to Levelling Up Fund – preparing for Jan/Feb 2022 in time for submission expected Spring 2022 Settlement Officer post agreed to be funded 50:50 from HIE/Council focusing on barriers to people living in communities, housing and others. Preparation of a pipeline of projects across Argyll and Bute in order to be able to react to any other bid funding as and when it is announced. 2 Condition and suitability of Infrastructure & Asset Base Infrastructure and asset base does not meet current and future requirements and is not being used or managed efficiently and effectively. Amber 12 R&A Control Hub and Joint Operations Team Operational risks monitored quarterly Strategic Asset Mgt Board Corporate Asset Management Strategy and Corporate Asset Management Plan Service Asset Management Plans Community Empowerment and Community Asset transfer arrangements in D&I performance reporting to ED&I Committee Asset Mgt Plans reviewed annually by Council as part of the budget setting process Status and Options reports to ED&I Committee Internal Audit Community Empowerment Act (2018/19 - High) Capital Monitoring (2020/21 - Substantial) Management of Property Contracts (2020/21 - Reasonable) Land & Asset Disposal (2021/22 - Substantial) Internal Audit – Fixed Asset Register (2021/22) – Reasonable) There is a range of assurance sources across the three lines of defence. Page 94
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place Roads Asset Management Plan One Council Property Approach Routine inspections of roads infrastructure to deal with potential weak areas Revised capital management procedures Future Modern Workspace Programme to review, and rationalise property portfolio for future needs of the Council. Changes on phased and town by town basis. Programme will be running for 3 years - April 2024 Scrutiny Roads Maintenance (2018/19) Scrutiny – Community Asset Transfers (2021/22) 3 Financial Sustainability Insufficient resource to meet current and future service requirement. Budget not aligned / does not support business outcomes. Amber 12 Budget preparation and monitoring Medium term financial strategy with worst case, mid case and best case scenario planning Treasury Mgt Policy 5 year budget outlook updated quarterly Financial Services Team aligned to service delivery Regular engagement between budget holders and appointed finance contact Reserve balances monitored throughout year Financial monitoring and financial risk monitoring to P&R/BCC Committee Budget and budget working papers considered by full Council Financial Strategy reported to P&R Committee 5 year budget outlook to P&R Committee Treasury Mgt Annual Report to P&R Committee Internal Audit Continuous Monitoring Financial Planning (2018/19 - Substantial) Capital Monitoring (2020/21 - Substantial) Internal Audit – Fixed Asset Register (2021/22) – Reasonable) External Audit Assessment of financial mgt via annual audit Best Value Assurance Report (May 2020) highlights Council has good financial planning There is a range of assurance sources across the three lines of defence. Page 95
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and A&SC Joint SMT/Policy Leads meetings include discussions around financial issues arrangements in place but could take steps to enhance its long-term strategy. (Strategy revise in 2021) Assessment of budget monitoring arrangements Future Internal Audit – Management of Debt and Recovery (2022/23) 4 Governance and Leadership Governance and leadership arrangements are not conducive to effective working and lead to a lack of strategic direction. Amber 8 Corporate Governance Improvement Plan Ongoing member development Mentoring and coaching for SMT Leadership development programme Chief Exec Bilaterals A&B Manager’s Course Established partnership governance Effective internal audit function Scrutiny function Performance Improvement framework Council constitution Codes of conduct for staff and members Code of Corporate Governance and Oversight provided by Audit & Scrutiny Committee Decision making committees open to public Constitution updated and approved annually by Council IA reports and follow up to DMT and SMT Annual assurance statements Fortnightly DMTs – weekly ELT and monthly SMTs Internal Audit Continuous Monitoring Organisational Culture (2018/19) Performance Mgt (2018/19 - High) Member Support (2018/19 - Substantial) Risk Mgt 2018/19 – Substantial) Following The Public Pound (2019/20 - Reasonable) Annual self-assessment of PSIAS – external peer review every 5 years Formal Induction of new Audit and Scrutiny Committee Members 2022 External Audit Ongoing independent assurance reported in AAR Best Value Assurance Report (May 2020) There is a range of assurance sources across the three lines of defence Page 96
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Annual Action Plan Scrutiny framework and scrutiny plan Risk management embedded Policy lead meetings Area Committee Business Days recognises improvements in relationships between members and senior officers and more constructive and focused decision making 5 Engagement and Understanding the needs of the Community The Council fails to understand service user needs and emerging demographic trends and does not align service delivery to meet these. Amber 9 Annual budget consultation Complaints process Community Engagement Strategy Customer Service Board Various user feedback (i.e. Refugee Resettlement, commissioned services, community council surveys) Parental engagement strategy Outreach service Democracy matters consultation Development Mgt user forums Community Planning Partnership Service Committees Area Committees DMT and SMT Internal Audit Community Empowerment Act (2018/19 - High) Complaints Handling (2021/22 – High) Other Agencies Education Scotland and Care Inspectorate seek views of service users External Audit Best Value Assurance Report (May 2020) highlights that Council has made good progress with the Community Empowerment Act, but needs to make processes easier to follow and accessible to all communities. Also scope to improve community engagement to make the approach more inclusive, achieve wider representation and build capacity to enable communities to take more ownership of decision- making. The Council has a comprehensive action plan to address these issues and is contained within the There is a range of assurance sources across the three lines of defence however BV report flagged scope for improvement in relation to community engagement – this is currently being considered by a Scrutiny topic. Page 97
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Best Value action plan to ‘Work with communities and community groups to improve engagement’ - Engage with communities to understand and improve levels of satisfaction with council services in order to understand and address their concerns. - Improve the quality of engagement with our communities and reflect this in service improvements. - Implement a programme to improve engagement skills across the organisation. Progress on all of these areas are reported annually to Committee. Scrutiny Scrutiny – Community Asset Transfers (2021/22) Future Customer Service Centre (2022/23) 6 Service Delivery Insufficient resources to ensure effective service delivery Green 6 Performance Improvement Framework Rolling out programme of service self- assessment Service improvement Performance reporting to A&SC, Service Committees and Area Committees LGBF Review to A&SC, Service Internal Audit Performance Mgt (2018/19 - High) Complaints Handling (2021/22 – High) IA annual plan is risk There is a range of assurance sources across the three lines of defence however BV report has highlighted Page 98
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plans Workforce planning Complaints process Use of LGBF Strategic Plans with Success Measures aligned to Business Outcomes Performance Improvement Officers Committees and Area Committees Self-Assessments reported to SMT and A&SC based but also designed to provide annual coverage of all Heads of Service External Audit Best Value Assurance Report (May 2020) highlights that there is limited evidence of the Council using performance information to drive improvement and that Council’s performance reporting makes it difficult to conclude what progress has been made against its six corporate outcomes Future Review of Council’s Performance Mgt Framework being carried out by CE Unit performance management as an area for improvement – there is an ongoing project to review the Council’s PM framework (Oct 2020 – June 2022). 7 Health and Social Care Partnership Failure to deliver strategic objectives and integrate Health and Social Care services in an efficient and effective manner exposes the Council, as a key partner, to unacceptable financial and reputational risk. Amber 12 Strategic Plan Integration Scheme IJB has elected member representation including Council Leader Elected member representation on IJB Audit Committee (inc Vice Chair) Council’s CIA regularly attends IJB Audit Committee Regular engagement between Council CFO and HSCP CFO Performance and financial monitoring and reporting in place and reported to IJB Board HSCP Chief Officer sits on Council’s ELT Internal Audit The IJB has their own IA function provided by the Council’s IA function (Contract started 1 April 2021) Council’s IA function also provide assurance over social work services on an annual basis Internal Audit - Charging for Non-Residential Services (2020/21 – Substantial) Child Protective Services (2021/22) Care Programme Approach (2021/22) Complaints handling There is a range of assurance sources across the three lines of defence Page 99
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(2021/22 - Limited) Workforce Planning (2021/22) External Audit IJB’s external auditors are Mazars from October 2022 Future Internal Audits Client Funds (2022/23) Learning and physical Disabilities Care Packages (2022/23) 8 Civil Contingency & Business continuity arrangements are not effective. Green 6 Critical activity recovery plans Emergency planning test events West of Scotland local resilience partnership Community resilience plans EU withdrawal tactical group Emergency Mgt Support Team EU tactical group progress reported to SMT Internal Audit Business Continuity (2019/20 - Reasonable) Internal Audit - Disaster Recovery Planning (2020/21 - Limited) Internal Audit – Civil Contingencies (2021/22- Substantial) Limited third level of defence assurance at current time. 2019/20 and 2020/21 audits highlighted issues regarding how robust CARPs were and a need for testing of DRPs. This is an area that will merit a follow up audit in the medium term future. However assurance can be taken from the Council’s response to COVID which was fast paced and has proven to be effective. Page 100
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9 Welfare Reform Implementation of welfare reform is not managed well resulting in increased poverty and deprivation or short term crisis Green 6 Welfare Reform Working Group (WRWG) Joint working with DWP and CPP Rent aligned with local Housing Allowance to increase affordability. WRWG report to SMT SMT monitor of risk and consider high and medium hardship cases Anti-poverty strategy approved by Council Child poverty action planning monitored by WRWG Internal Audit HB & CTR (2018/109 – Substantial) Internal Audit - Scottish Welfare Fund (2020/21 - Substantial) Internal Audit - Welfare Rights (2020/21 - Substantial) There is a range of assurance sources across the three lines of defence 10 Waste Management Unable to dispose of waste in landfill sites due to the implications of the biodegradable municipal waste (BMW) landfill ban in 2021 Red 16 Council rolling out new waste strategy Using education and publicity to increase recycling Performance reporting to EDI Committee Progress monitoring by DMT and SMT Internal Audit Waste Mgt (2018/19 - Limited) Scrutiny Waste Mgt Strategy (2020/21) - On 27 April 2021 the Head of Roads and Infrastructure Services provided a presentation to the A&SC regarding the Council’s Waste Strategy followed by a question and answer session. Following the presentation the A&SC members agreed they were assured that appropriate progress was being made in relation to the Council’s waste strategy and that inclusion of a specific scrutiny topic focusing on the Strategy would not add value at this time. A briefing note was requested by the A&SC in June 2022 relating to Waste Mgt and to be presented by the HoS in Assurances over this risk are currently moderate due to the Council’s Waste Strategy being in its infancy and the full impact of the BMW ban still to be realised. However full implementation is not till 2025. The A&SC determined they are content that progress is reported to the EDI Committee and that the A&SC will maintain a watching brief. Page 101
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September 22. 11 Service Delivery - Cyber Security Unable to deliver services to customers because of failure of ICT systems following major cyber security breach Red 15 ICT Security & compliance officer in post, producing weekly threat analysis. Regular patching regimes in place ICT Disaster recovery plans tested regularly Critical activities have recovery plans developed (CARP’s) Progress monitoring by DMT and SMT Internal Audit Business Continuity (2019/20 - Reasonable) Disaster Recovery Planning (2020/21 - Limited) Other Agencies PSN and Cyber Essentials Plus accreditations for corporate network (doesn’t cover education network) Future Internal Audit – Cyber Security (2022/23) Assurances over this risk are currently moderate due to audits highlighting issues regarding how robust CARPs were and a need for testing of DRPs. This is an area that will merit a follow up audit in the medium term future. 12 Withdrawal from the EU Insufficient preparedness for exit from the European Union Amber 10 Establishment of tactical team with direct reports to Chief Executive as Strategic Lead Tactical team via the Civil Contingencies Manager liaising/ collaborating with Regional Resilience Partnerships and other resilience partners. Risk register and action plan in place and monitored regularly by Tactical Group Regular reporting to the SMT and the Industry and Regional Development Sounding Board as the strategic group. Internal Audit Ongoing assurance – Previous CIA sat on EU withdrawal tactical team Group through role as Interim Head of Financial Services. There is a range of assurance sources across the three lines of defence. Page 102
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13 Impact of COVID - 19 The Council are unable to deliver core services as a result of Covid-19 virus with adverse impact to community, the economy Amber 12 Establishment of Strategic and Tactical Groups with links to HSCP, NHS and national/regional resilience groups Tactical team via the Civil Contingencies Manager liaising/ collaborating with Regional Resilience Partnerships and other resilience partners. Development and delivery of an integrated approach to deliver decisions and mitigations Development and Economic Growth Recovery Working Group established Economic Recovery Plan approved Return from lockdown group established which served its purpose and was superseded by Recovering Council Group to take more strategic and longer term view of re- establishing Council Services Regular reporting to the ELT/SMT Economic Recovery Plan and wider economic activity reported to BCC Throughout peak of COVID weekly u[dates from Tactical Group to Strategic Group with key activity and decisions reported on to Leadership Group Internal Audit Previous CIA contributed to Strategic Group through role as Interim Head of Financial Services and also sits on the Development and Economic Growth Recovery Working Group. Use of Covid-19 funding – Early Years (2022-23) There is a range of assurance sources across the three lines of defence. Page 103
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ARGYLL AND BUTE COUNCIL AUDIT AND SCRUTINY COMMITTEE CHIEF EXECUTIVE 15 SEPTEMBER 2022 STRATEGIC RISK REGISTER 1.0 INTRODUCTION 1.1 This report provides members with an update on the Council’s Strategic Risk Register (SRR). 2.0 RECOMMENDATIONS 2.1 It is recommended that the Audit and Scrutiny Committee endorse the updated SRR (Appendix 1). 3.0 DETAIL 3.1 The Council’s Constitution requires the Chief Executive to attend one meeting of the Audit and Scrutiny Committee per annum to report on how the Council is addressing its key strategic risks and other matters of interest. Paul Macaskill, Chief Internal Auditor (CIA) will present the update on behalf of the Chief Executive. 3.2 The format of the SRR and the Operational Risks Registers (ORR) and the processes to monitor and update them were revised in 2018 and subsequent internal audit reviews have confirmed compliance with these procedures. 3.3 The Council’s SRR continues to be updated by the SMT on a bi-annual basis on dates agreed with the CIA however it will also be updated if and when the Strategic Management Team (SMT) feel there is a specific requirement. 3.4 As required by the revised risk management manual, the SMT also review all risks in the ORRs which have been classified as ‘red’ by the Departmental Management Teams (DMT) to determine whether they should be escalated to the SRR. 3.5 The CIA performs an annual strategic risk register assurance mapping exercise which enables the Committee to assess the levels of assurance it can take over the activity undertaken by the Council to manage its strategic risks. This, alongside the annual Internal Audit plan including a three year cycle providing audit coverage across all the identified risks, provides assurance that the Council continues to proactively manage its risks. 3.6 Appendix 1 to this paper provides a copy of the current SRR and demonstrates how the Council are treating the identified risks in terms of the Page 105 Agenda Item 11
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mitigations currently considered to be in place and the action being taken to further reduce the residual risk. 4.0 CONCLUSION 4.1 The SRR is subject to regular review by the SMT as are the red risks highlighted in ORRs by the DMTs. Risks are actively managed to reduce their impact upon the Council and the likelihood of them being realised. 5.0 IMPLICATIONS 5.1 Policy – None 5.2 Financial - None directly from this report however effective risk management assists with effective governance and stewardship of Council resources 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 – The report sets out the strategic risks facing the Council 5.7 Customer Service - None Pippa Milne Chief Executive 15 September 2022 For further information please contact: Paul Macaskill, Chief Internal Auditor (01546 604108) Appendices: 1. Strategic Risk Register Page 106
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NEXT REVIEW DATE February 2023 Imp Like Sc Imp Lik Sc 1 Population and Economic Decline Failure to identify relevant factors contributing to the decline and failure to develop strategies and actions targeting these factors. Our Economy is diverse and thriving Population decline reduces available funding impacting on Councils capacity to deliver services. A circle of decline with reduced employment, lower earning and failing businesses and poor perception of the area. Combined population and economic decline may increase the need for and cost of services. Insufficient people of working age with appropriate skills and experience to fill vacancies across CPP. Residual impact of withdrawal from EU. Insufficient housing infrastructure to meet long term demands for those seeking refugee status. 5 4 20 1. Local outcome improvement plan targets population and economic recovery 2. Maximise external funding opportunities 3. Economic Strategy 4. Strategic infrastructure plan 5. Area economic development action plans 6.Promote and Market Argyll and Bute 7. Maximise social-eco benefits via effective partnership working 8. Single Investment Plan 9. Refugee sponsorships are fully supported 10. Temp accommodation is in place for all refugees 4 4 16 Treat 1. Lobbying activity in pursuit of regional immigration policies and related strategies 2. Rural Growth Deal Outline Business Cases and Final Business Cases to be developed in 2022/23 and Deal to be signed late 2022 or early 2023. 3. Submission of Levelling Up Fund bids by required timescale of 2 August are nearing completion as at end of July (submission date amended by UK Government). 4. Settlement Officer post agreed to be funded 50:50 from HIE/Council focusing on barriers to people living in communities, housing and others. Recruitment carried out and officer commenced post. 5. Preparation of a pipeline of projects across Argyll and Bute in order to be able to react to any other bid funding as and when it is announced. 6. UK Shared Prosperity Fund Investment Plan for next 3 years prepared and submitted to Policy and Resources Committee on 11th August 2022 - next iteration will provide further update. 7. Multi-agency approach to refugee settlement underway linking with national processes and agendas. SMT 29 August 2022 Kirsty Flanagan 2 Condition and suitability of Infrastructure & Asset Base Infrastructure and asset base does not meet current and future requirements and is not being used or managed efficiently and effectively. Our Infrastructure supports sustainable growth Infrastructure and asset base does not support or is not aligned to business outcomes and does not aid effective service delivery. Infrastructure and asset base is allowed to deteriorate resulting in cost, lost opportunities and wasted resource. 4 4 16 1.Asset management board 2.Robust capital planning and monitoring 3. Asset management work plan 4. Business case modelling including sustainability, development and strategic change 5. Intelligence and best practice sharing via Heads of Property Group. 6. Community Empowerment and Community Asset Transfer – Arrangements in place to evaluate and determine requests. 7. Roads Asset Management Plan 8. Status and Options Report 9. R&A Services control hub and joint operations team 10. One Council Property Approach 4 3 12 Treat 1. Development of capital strategy in 2022. 2. 'Modern Workspace Programme will review, engage and rationalise property portfolio for future needs of the Council. Changes will take place on phased and town by town basis. Programme will be running for 3 years - April 2024 SMT 29 August 2022 Kirsty Flanagan and Douglas Hendry STRATEGIC RISK REGISTER Key Actions and Deadlines Risk OwnerGross Risk Residual Risk Last ReviewedNo Risk Consequences Current Mitigation ApproachCorporate Outcome Page 107
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Imp Like Sc Imp Lik Sc Key Actions and Deadlines Risk OwnerGross Risk Residual Risk Last ReviewedNo Risk Consequences Current Mitigation ApproachCorporate Outcome 3 Financial Sustainability Insufficient resource to meet current and future service requirement. Budget not aligned / does not support business outcomes. Enablers Unable to deliver Local outcome improvement plan. Reduction in performance. Reputational damage. 4 4 16 1. Longer term financial planning and financial strategy 2. Income generation activity 3. Robust budget preparation and budget monitoring protocols 4. Maintaining adequate contingency with reserves. 5. Digital transformation 6. Effective workforce planning model 7. Business Outcomes 8. Financial Services resilience building project including knowledge sharing and development of guidance notes 4 3 12 Treat 1. Discussions are continuing in respect of a change programme that will include ensuring that the Council can operate within its budget (2022 for year 2023/24). 2.Rural Growth Deal Outline Business Cases and Final Business Cases to be developed in 2022/23 and Deal to be signed late 2022 or early 2023. 3. Implementation of new general ledger system with enhanced budget planning and forecasting capabilities (July 2022) 4. Investment in professional training through Grow Our Own Activity. 5. Officers considering implications of service concessions guidance and capital accounting review Terms of Reference and how that impacts future financial sustainability. SMT 29 August 2022 Kirsty Flanagan 4 Governance and Leadership Governance and leadership arrangements are not conducive to effective working and lead to a lack of strategic direction. All Corporate Outcomes Poor decision making, lack of strategic direction. Lack of operational direction. Confidence in, and reputation of, the Council harmed. Deterioration in performance 4 4 16 1. Administration in place with working majority 2. Members Seminar programmes 3. Mentoring and Coaching Support for policy leads and Senior Management 4. Priorities agreed by Council 5.Corporate Plan sets out objectives 6. Performance Improvement Framework and Service Planning. 7. Leadership development programme. 8. Council constitution regularly reviewed and updated. 9. Established partnership governance arrangements 10. Scrutiny arrangements in respect of Police, Fire and Health. 11. Governance arrangements for scrutiny established 4 2 8 Treat 1. Monitor delivery of BV action plan (ongoing date) SMT 29 August 2022 Pippa Milne 5 Engagement and Understanding the needs of the Community The Council fails to understand service user needs and emerging demographic trends and does not align service delivery to meet these. People live active, healthier and independent lives Enablers Prioritisation of services may not be aligned to community needs/views Gaps between community needs and Council services. Ineffective partnership working Services not configured to meet user/citizen requirements 3 4 12 1. Community Planning partnership 2. Community Engagement Strategy 3.Customer Service Board 4. Operation and development of panels and forums. Young people’s plan, citizens panel 5. Budget Consultation 6.Comprehensive Complaints Protocols 7.Demographic and end user analysis 3 3 9 Treat 1. Deliver agreed actions in BV3 action plan relating to Work with Communities and Community Groups to improve engagement - March 2022 SMT 29 August 2022 Pippa Milne Page 108
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Imp Like Sc Imp Lik Sc Key Actions and Deadlines Risk OwnerGross Risk Residual Risk Last ReviewedNo Risk Consequences Current Mitigation ApproachCorporate Outcome 6 Service Delivery Insufficient resources to ensure effective service delivery Enablers Services fail to achieve agreed performance levels and as a result are not contributing fully to Council objectives Resources are poorly managed with result that agreed outcomes and objectives are not fully achieved. Unable to achieve continuous improvement and improve effectiveness and efficiency 3 3 9 1. Performance Improvement Framework 2.Service Improvement plans 3.Argyll and Bute Manager programme 4. Customer needs analysis Protocols 5.Demographic and end user analysis 6.Workforce Planning 7.Internal and External Scrutiny Arrangements 8.Complaints process 3 2 6 Treat 1. Monitor progress of performance mgt project and implement recommendations (Ongoing from Oct 2020 to Sept 2022) 2. Budget approach being developed to look at longer term rather than 1 year focus - will be discussed at first Budget Working Group meeting in September. The approach looks at duties/powers and discretionary services. SMT 29 August 2022 Kirsty Flanagan and Douglas Hendry 7 Health and Social Care Partnership Failure to deliver strategic objectives and integrate Health and Social Care services in an efficient and effective manner exposes the Council, as a key partner, to unacceptable financial and reputational risk. People live active, healthier and independent lives Partnership viewed as having failed or not achieved strategic objectives Partnership Failure or weakness exposes Council to significant Financial liability Confidence in, and reputation of, the Council harmed Unclear repercussions of financial and staffing effects of the implementation of the National Care Service on the Council and HSCP Residual Covid-19 implications for ongoing health and social care services 5 4 20 1. HSCP integration scheme approved by Scottish government 2. Strategic Plan in place 3. Performance and Financial reporting arrangements in place 4. Independent audit arrangements in place. 5. Integrated Joint board with elected member representation including Council Leader 6.Chief Officer member of ABC Senior Management Team with co-location of officers 7. Tripartite leadership agreement 8. Monitoring of HSCP financial position. 9. Medium term Financial Plan in place. 10. Establishment of Strategic and Tactical Groups with links to HSCP, NHS and national/regional resilience groups 4 3 12 Treat 1. Develop options to deliver sustainability of future years budgets (ongoing) 2. Develop a long term Financial plan. 3. Assessment on impact of COVID on services in short, medium and long term. 4. Financial assessment of the financial implications on the Council of services transferring to the NCS. 5. Development and regular review of Economic Recovery workstream with input from representatives across the organisation and the Health and Social Care Partnership. SMT 29 August 2022 Fiona Davies and Pippa Milne 8 Civil Contingency & Business continuity arrangements are not effective. People live in safer and stronger communities Ineffective management of major emergencies affecting Council services and communities in Argyll and Bute. Incident and recovery phase of an emergency lead to greater inconvenience and hardship and a longer timescale for return to normal. Council unable to effectively deliver its own services 2 4 8 1. Emergency Planning Test events 2. Critical Activity Recovery Plans 3. Roll out of Community resilience partnership programme 4. Peer review of major exercises undertaken to provide external validation of planning process 5. West of Scotland local resilience partnership 6.Cross sector expertise and partnership working 7. Emergency Management Support Team (EMST) meetings 8. Training 9. EU Withdrawal Tactical Working Group with arrangements for reporting to the West of Scotland Resilience Partnership 2 3 6 Treat 1. ‘Develop long term test schedule for DRPs to be presented to the SMT (December 2021) - UPDATE? SMT 29 August 2022 Douglas Hendry Page 109
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Imp Like Sc Imp Lik Sc Key Actions and Deadlines Risk OwnerGross Risk Residual Risk Last ReviewedNo Risk Consequences Current Mitigation ApproachCorporate Outcome 9 Welfare Reform Implementation of welfare reform is not managed well resulting in increased poverty and deprivation or short term crisis People live active, healthier and independent lives Financial crisis and hardship for individuals Increase in demand or costs for Council Services 4 3 12 1. Financial Inclusion and Advice Group established 2. Joint working with DWP, CPP and other agencies 3. Child Poverty Planning Group set up and active 4. Flexible Food Fund created. Supporting householders in our area with funds and advice to address food and fuel insecurities 3 2 6 Tolerate 1. Extend Flexible Food Fund Contract for a further year to March 2023. 2. Council, HSCP and third sector deliver range of 20 Covid related support projects under the Flexible Fund banner by March 2023. 3. Deliver sustainable school clothing bank across the Argyll and Bute area by December 2022. 4. One-off top-up payments of £75 per child issued to School Clothing Grant recipients by end of February 2022. 5. Argyll and Bute centric anti-poverty training delivered to 600 Council, NHS and third sector staff by March 2022. 6. "Worrying about money" leaflet to be issued with Council Tax bills containing advice and support for people with money worries in March 2022. Update website with information and support. SMT 29 August 2022 Douglas Hendry 10 Waste Management Unable to dispose of waste in landfill sites due to the implications of the biodegradable municipal waste (BMW) landfill ban in 2025 Our Infrastructure supports sustainable growth Alternative delivery models would be likely to be more expensive than the current one which would result in cost pressures having to be accommodated by other services and service provision reduced 5 4 20 1. Helensburgh and Lomond waste solution available via third party offtakers 2. Waste strategy 4 4 16 Treat 1. Options Appraisal undertaken by external consultants and will be reported to EDI Committee in December 2022, which will determine a compliant solution on the BWN ban by the deadline of December 2025. 2. Decision will be required by Council as to whether they request a derogation in respect of waste to end the Waste PPP Contract. 3. Officers are keeping a watching brief on implications of the Barr Environmental position. 4. DRS is being reviewed and officers are keeping a watching brief on this which is due to be implemented in August 2023 and what implications this could have for the Council. SMT 29 August 2023 Kirsty Flanagan Page 110
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Imp Like Sc Imp Lik Sc Key Actions and Deadlines Risk OwnerGross Risk Residual Risk Last ReviewedNo Risk Consequences Current Mitigation ApproachCorporate Outcome 11 Service Delivery - Cyber Security Unable to deliver services to customers because of failure of ICT systems following major cyber security breach Our Economy is diverse and thriving Threat of ransomware attacks. Data corruption of ICT system caused by malware and/or loss of confidential data. ICT Systems unavailable for considerable period whilst recovery from uncorrupted backups takes place. Meanwhile Services fail to achieve agreed performance levels and as a result are not contributing fully to Council objectives. Reputational damage to Council and potential financial losses (fines, loss of income). 5 4 20 1. ICT Security & compliance officer in post, producing weekly threat analyses, member of CiSP 2. PSN and Cyber Essentials Plus accreditations for corporate network 3. Regular patching regimes in place 4. ICT Disaster recovery plans tested regularly 5. All critical activities have recovery plans developed (CARP’s) 6. Review the issuing of regular communications to raise awareness of importance of cyber security and awareness again 5 3 15 Treat 1. Review will be ongoing on all contingency plans with updated knowledge from SEPA and UHI Cyber Attacks. 2. Work with Scottish Government Cyber Resilience Team to test ICT response 3. Security training videos being issues on a monthly basis, as mandatory training exercises for staff 4. Enforce password changes when found to be weak 5. Cyber Resilience Exercise completed in March 2022 followed by a Digital Office led Cyber Risk session for ELT in April . 6. Continued close review of disaster recovery plan and associated tests, finalise and test incident response procedure, and review of mirroring between the 2 data centres (monthly at ITMT) and backup 7. Review and progress requirements for Education Network to achieve CE+ accreditation SMT 29 August 2022 Kirsty Flanagan 12 Cost of Living Crisis The Council are unable to respond to the implications arising from the 'Cost of Living' crisis Our Economy is diverse and thriving 1. Unable to meet demands for assistance stemming from financial hardship 2. Increases on the demand for Council services such as homelessness 3. Financial implications for the Council as revenue income could fall correlating to financial hardship - Financial Sustainability 4. Implications for staff, particularly those working from home 5. Adverse impact on workforce, communities with regards to economy and demographic statistics 5 5 25 1. Financial stability and support to HSCP 2. Social Welfare and Poverty Funding assistance. 3. Focused support and multi-agency approach where risk is highlighted 4. Monitoring of trends in service use to high light any significant change as a result of financial hardship 5. Targeted measures - for example to those receiving Council Tax reductions - via Gift Cards and Flexible Food and Fuel Fund 4 3 12 Treat 1. Review and monitor changes in demand for key services which correlate to personal effects arising from financial distress. 2. Assessment of the 'Cost of Living' crisis on wellbeing and service capacity/sustainability - December 2022 SMT 29 August 2022 Pippa Milne and all ELT Page 111
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ARGYLL AND BUTE COUNCIL Audit and Scrutiny Committee 15 September 2022 Corporate Complaints – Annual Report 2021-22 1.0 INTRODUCTION 1.1 The report provides information on how the Council has dealt with complaints during the period between 1 April 2021 and 31 March 2022 and performed against the statutory indicators, which have been agreed between the Scottish Public Services Ombudsman (SPSO) and the Local Authorities Complaint Handlers Network. 2.0 RECOMMENDATIONS 2.1 The Audit and Scrutiny Committee consider and note the content of this report. 3.0 DETAIL 3.1 All Council services follow the SPSO’s model complaint handling procedure (CHP). A requirement of this model procedure is that the Council report to the SPSO on a standard set of statutory performance indicators, and prepare an annual report for consideration by Members. The report attached at appendix 1 has been prepared in order to satisfy this requirement. 3.2 The scope of this report includes complaints received in relation to Live Argyll, and also includes complaints which relate to the Social Work service within Argyll and Bute HSCP 3.3 The SPSO introduced a new model complaints handling procedure from 01 April 2021, which all local authorities were required to adopt. This updated procedure incorporates complaints in relation to the Social Work service, which were previously reported separately, and also introduced a new complaint outcome where officers can conclude a complaint as “resolved”. 3.3 Details around the common themes of complaints, service areas and further analysis of the root causes of complaints are provided within Appendix 2 to this report. This additional information is provided to allow Members to consider this information when reviewing future service planning and decisions, and more details about specific issues or types of complaint can be made available if required. Page 113 Agenda Item 12
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3.4 The annual report usually features a section on benchmarking, where we provide a comparison of data between our “family group”. This data is not available from the Local Authority Complaints Handlers Network (LACHN) yet, and will be presented to the Audit and Scrutiny Committee once it has been circulated by LACHN. 3.5 The corporate complaints procedure is administered centrally by the Compliance and Regulatory team within Legal and Regulatory Support, and quarterly performance reports are provided to departmental management. Performance reports are published on the Council’s website: https://www.argyll-bute.gov.uk/do-it-online/comments-and- complaints 3.6 The Compliance and Regulatory team produce monthly performance update reports, which are circulated to all Heads of Service and Directors, to draw attention to any areas where complaints performance may be falling. This includes detailed information, including the ward area and reasons for late response. 3.7 It should be noted that the increased number of complaints during 2021- 22 can be attributed to some particular factors: - Increased staff awareness of the need to capture and record complaints – training was carried out to support the introduction of the new complaints handling procedure, which raised awareness throughout the organisation. - Inclusion of Social Work complaints with the local authority procedure, where these were previously reported separately 4.0 CONCLUSION 4.1 The Council has dealt with the majority of complaints it has received in accordance with the requirements of the complaints handling procedure and has complied with the obligation to prepare an annual report. Once it has been presented to the Audit and Scrutiny Committee, the annual report will be published on the Council’s website. 5.0 IMPLICATIONS 5.1 Policy None 5.2 Financial None 5.3 Legal Statutory requirement to prepare report 5.4 HR None 5.5.1 Fairer Scotland Duty None 5.5.2 Equalities – Protected Characteristics None 5.5.3 Socio Economic Duty None 5.5.4 Islands None 5.6 Risk None 5.7 Customer Service None Page 114
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Douglas Hendry Executive Director with responsibility for Legal and Regulatory Support 22 August 2022 For further information contact: Iain Jackson, Governance, Risk and Safety Manager 01546 604188 APPENDICES Appendix 1 – Annual Complaints Report 2021-22 Appendix 2 – Themes of Complaints Page 115
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Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … . ANNUAL COMPLAINTS PERFORMANCE REPORT 2021/22 Page 117
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Page 2 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Contents Chief Executive’s Foreword ........................................................................................ 3 Introduction................................................................................................................. 4 Complaints Process ................................................................................................... 5 Customer Contact ...................................................................................................... 6 Indicator 1 – Complaints Received per 1,000 of Population ...................................... 7 Indicator 2 – Number of Complaints ........................................................................... 8 Indicator 3 – Complaint Outcomes Stage 1 ................................................................ 9 Indicator 3 – Complaint Outcomes Stage 2 .............................................................. 10 Indicator 3 – Complaint Outcomes Escalated Complaints ....................................... 11 Indicator 4 – Average Times .................................................................................... 12 Indicator 5 – Performance Against Timescales ........................................................ 14 Indicator 6 – Extensions to Timescales .................................................................... 16 Indicator 7 – Customer Satisfaction ......................................................................... 17 Indicator 8 – Learning from Complaints – Reporting ................................................ 18 Indicator 8 – Learning from Complaints – Improvements ......................................... 19 Complaints Investigated by the SPSO ..................................................................... 20 Complaint Themes ................................................................................................... 21 Positive Feedback .................................................................................................... 23 Contact Us ................................................................................................................ 25 Page 118
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Page 3 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Chief Executive’s Foreword I am pleased to present Argyll and Bute Council’s Annual Complaints Report, which provides information about our performance in handling complaints from our customers between 1 April 2021 and 31 March 2022. The Scottish Public Services Ombudsman brought in an updated complaints procedure, which we successfully implemented from 1 April 2021. Through this updated procedure, complaints in relation to our Social Work services are now managed under our overarching complaints procedure, and we have also started to make use of an alternative complaint outcome – where complaints can be resolved by our staff taking positive action and resolving the issue for the customer. Argyll and Bute Council is committed to providing high quality services for residents, businesses and visitors in our area. We strive to be thorough, transparent, objective and fair in our approach to complaints, and to make it as easy as possible for customers to access our complaints procedure through our website, by email, over the telephone or in person. I understand it can be disappointing and frustrating when your expectations are not met. We welcome and value complaints and feedback from our customers as it allows us to continue to improve service delivery. Some examples of those improvements are included within this report. It has been a challenging year, as we worked through evolving national rules and guidance. I thank all the staff in my organisation for doing what they do best and going the extra distance to provide the best possible services and support to the people of Argyll and Bute. Pippa Milne Chief Executive – Argyll and Bute Council Page 119
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Page 4 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Introduction Argyll and Bute Council, along with all other Scottish Local Authorities, follow a model complaints handling procedure which is determined by the Scottish Public Sector Ombudsman (SPSO). This report presents how Argyll and Bute Council has performed against eight key performance indicators set by the SPSO that are used by all 32 local authorities, and provides some details about improvements to our services, along with some positive feedback from our customers. Complaints process Complaints can be either Stage 1, which are usually straightforward issues and must be dealt within 5 days or less, or Stage 2, which are usually about more complex or serious issues and can take up to 20 days for a response to be provided. If a customer is not happy with a Stage 2 response, they can refer their complaint on to the SPSO, who will look at the issues raised and can investigate the matter. Stage 1 Stage 2 SPSO In most cases, a complaint will be made because the customer considers that the Council has: Done something wrong Failed to live up to expectations Treated someone badly or unfairly The process map on the following page outlines our process. What is a complaint? A complaint is ‘an expression of dissatisfaction about the Council’s action or lack of action, or about the standard of service provided by or on behalf of the Council’. Page 120
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Page 5 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Complaints Process Page 121
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Page 6 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Customer Contact Argyll and Bute Council has many interactions with customers every day through various channels including email, telephone and through our website. Complaints from customers only form a very small number of the interactions that are logged through our Customer Relationship Management (CRM) system. In 2021/22 Argyll and Bute Council logged 152,272 incidents through the CRM system. Of these 151,338 incidents, only 700 of these were complaints. This equates to less than 0.5% as shown below. 152,272 700 Customer Interactions Total No. Interactions Total No. Complaints Page 122
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Page 7 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Indicator 1 – Complaints Received per 1,000 of Population This section details the total number of complaints handled by Argyll and Bute Council between 1 April 2021 and 31 March 2022. To allow a fair comparison to be made across all 32 Scottish councils, this indicator looks at the figure of “complaints per 1,000 of population”. This means there were 8.2 complaints per 1,000 population, or roughly 1 resident in 122 made a complaint about our services. A comparison of this indicator over the past 3 years is shown in the table below. Year No. of Complaints Complaints Per 1,000 Population 2021/22 700 8.2 2020/21 407 4.7 2019/20 373 4.3 In 2021/2022 Argyll and Bute received, processed and closed 700 complaints. The population of Argyll and Bute is estimated at around 85,870* Page 123
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Page 8 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Indicator 2 – Number of Complaints This indicator provides information about the number of complaints closed at Stages 1 and 2, and the escalated complaints (when a customer is not satisfied with a stage 1 response, and it goes on to be dealt with as stage 2). 489 complaints were closed at Stage 1 – 70% 141 complaints were closed at Stage 2 – 20% 60 complaints were closed after escalation – 9% 10 complaints were not closed at Stage 1 within 10 days and were escalated to Stage 2 The graph below shows a comparison between the number of complaints received at each stage over the past 3 years. 499 141 60 303 67 37 299 47 27 0 100 200 300 400 500 600 Stage 1 Stage 2 Escalated No. of Complaints 2019/20 2020/21 2021/22 Page 124
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Page 9 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Indicator 3 – Complaint Outcomes Stage 1 With every complaint, we contact the customer and explain what the outcome of their complaint was — Upheld, Not Upheld or Partially Upheld — and provide details about how this decision was made. The charts below provide a comparison of the outcomes for this year, and over the past 3 years. The “resolved” outcome was introduced with the new complaints handling procedure in April 2021, and is used when positive action can be taken to resolve the issue for the customer. Upheld 32% Partially Upheld 22% Not Upheld 33% Resolved 13% 2021/2022 Outcomes 157 89 106107 78 83 159 136 110 66 2021/22 2020/21 2019/20 Stage 1 Outcomes ‐ 3 Year Comparison Upheld Partially Upheld Not Upheld Resolved 157 complaints were Upheld at Stage 1 – 32% 107 complaints were Partially Upheld at Stage 1 – 22% 159 complaints were Not Upheld at Stage 1 – 33% 66 complaints were Resolved at Stage 1 – 13% *Resolved outcome only relevant to 2021/22 data Page 125
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Page 10 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Indicator 3 – Complaint Outcomes Stage 2 Upheld 17% Partially Upheld 46% Not Upheld 35% Resolved 2% 2021/2022 Outcomes 24 10 2 65 24 15 49 33 30 3 2020/21 2020/21 2019/20 Stage 2 Outcomes ‐ 3 Year Comparison Upheld Partially Upheld Not Upheld Resolved 24 Complaints were Upheld at Stage 2 – 17% 65 Complaints were Partially Upheld at Stage 2 – 46% 49 Complaints were Not Upheld at Stage 2 – 35% 3 Complaints were Resolved at Stage 2 – 2% *Resolved outcome only relevant to 2021/22 data Page 126
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Page 11 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Indicator 3 – Complaint Outcomes Escalated Complaints When a customer is not happy with a Stage 1 response, it is dealt with as a Stage 2 complaint — these are known as “Escalated Complaints”. 27% 27% 45% 1% 2021/22 ‐ Outcomes 16 10 2 16 14 8 27 13 17 1 2021/22 2020/21 2019/20 Escalated Outcomes ‐ 3 Year Comparison Upheld Partially Upheld Not Upheld Resolved 16 complaints were Upheld after escalation - 27% 16 complaints were Partially Upheld after escalation – 27% 27 complaints were Not Upheld after escalation – 45% 1 complaint was Resolved after escalation – 2% *Resolved outcome only relevant to 2021/22 data Page 127
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Page 12 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Indicator 4 – Average Times Stage 1 – We aim to respond to and close all Stage 1 complaints within 5 working days. In 2021/2022, we closed 489 complaints at Stage 1, with a total sum of 1,999 working days used to close them. Our average time to close a Stage 1 complaint was 4.1 working days. The figures for the last 3 years can be seen in the table below. Year No. of Complaints Closed Total Days Average Time (days) 2021/22 489 1,999 4.1 2020/21 303 1491 4.9 2019/20 299 2214 7.4 Stage 2 – We aim to respond to and close all Stage 2 complaints within 20 working days. In 2021/2022, we closed 141 complaints at Stage 2, with a total sum of 3,107 working days used to close them. Our average time to close a Stage 2 complaint was 22 working days. The figures for the last 3 years can be seen in the table below. Year No. of Complaints Closed Total Days Average Time (days) 2021/22 141 3,107 22 2020/21 67 1289 19.2 2019/20 47 1002 21.3 Monthly performance reporting is provided to all Heads of Service, Directors and Complaints Officers to allow them to take action with their Services if required. Page 128
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Page 13 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Indicator 4 – Average Times After Escalation – in 2021/2022, we closed 60 escalated complaints after Escalation, with a total sum of 954 working days. Our average time to close a complaint after Escalation was 15.9 working days. The last three year’s results can be seen below. Year No. of Complaints Closed Total Days Average Time (days) 2021/22 60 954 15.9 2020/21 37 604 16.3 2019/20 27 400 15.4 Page 129
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Page 14 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Indicator 5 – Performance Against Timescales Stage 1 – We aim to respond to and close all Stage 1 complaints within 5 working days. In 2021/2022, we closed 489 complaints at Stage 1 with 411 of these within timescale, or 84%. 11 (2%) were closed after an extension was agreed with the customer. No. of Complaints Closed Within Timescale % No. with Extension % 2021/22 489 411 84% 11 2% 2020/21 303 232 77% 8 3% 2019/20 299 206 68.9% 8 2.7% Stage 2 – we aim to respond to and close all Stage 2 complaints within 20 working days. In 2021/2022, we closed 141 complaints at Stage 2, with 93 of these within timescale, or 66%. 35 (25%) were closed after an extension was agreed with the customer. No. of Complaints Closed Within Timescale % No. with Extension % 2021/22 141 93 66% 35 25% 2020/21 67 46 69% 11 16% 2019/20 47 26 55.3% 10 21.3% Complaints with extensions agreed do not count as within timescale, these are reported as late responses. Page 130
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Page 15 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Indicator 5 – Performance Against Timescales After Escalation – in 2021/2022, we closed 60 complaints after Escalation, with 48 of these within timescale, or 80%. 8 (13%) were closed after an extension was agree with the customer. No. of Complaints Closed Within Timescale % No. with Extension % 2021/22 60 48 80% 8 13% 2020/21 37 23 62% 3 8% 2019/20 27 20 74.1% 2 7.4% Page 131
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Page 16 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Indicator 6 – Extensions to Timescales Part of the complaints handling procedure includes the option to seek an extension to the usual 5 or 20 day timescale, which should be agreed with the customer. This indicator reports the number and percentage of complaints at each stage which were closed after an extension to the 5 or 20 day timeline was authorised. Stage 1 11 Extensions agreed 2% of total complaints Escalated complaints 8 extensions agreed 13% of total complaints Stage 2 35 extensions agreed 25% of total complaints Page 132
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Page 17 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Indicator 7 – Customer Satisfaction Our customers are automatically issued with a short complaints process satisfaction survey once their complaint has been closed. The survey asks for feedback about the complaints process, and gives an opportunity to send us suggestions for improvements. The survey results are reviewed by the Complaints Co-ordinators quarterly, and the feedback can be used to improve how we handle complaints. We received 72 responses to our survey during the year, which is just over 10% of all complaints received. A low response rate makes it difficult to get an accurate picture of how all of our customers feel about the complaints process. 67% of customers who responded to the survey indicated that they felt their complaint had been dealt with fairly. 53% of customers were very satisfied or satisfied with the complaints process. From our review of the feedback provided through the surveys, we recognise that customers are often frustrated when an ongoing issue is not resolved through the complaints process. Page 133
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Page 18 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Indicator 8 – Learning from Complaints – Reporting Who looks at our complaints figures and trends? Information about complaints figures and corrective action taken is reported regularly to senior managers and a quarterly report is submitted to the Strategic Management Team. This process ensures the appropriate level of scrutiny takes place. Quarterly performance against the performance indicators is reported to the Local Authority Complaints Handlers Network (LACHN). We are also required to report our complaints figures to the Scottish Public Service Ombudsman (SPSO) by submitting an annual return. How we report Complaints Performance and Trends to our Customers We publish the quarterly and annual reports on our website: https://www.argyll- bute.gov.uk/do-it-online/comments-and-complaints Page 134
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Page 19 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Indicator 8 – Learning from Complaints – Improvements By dealing with complaints on a day-to-day basis, our Officers are able to make adjustments to processes when issues are raised. In general, no major policy or procedural changes were required in response to complaints, however, a number of minor changes or actions were taken in order to improve our services. Whilst these improvements may have been minor in the overall scale of activities within the Council, it is our hope that they have made significant changes to the quality of service received by our customers. Occasionally we see a more significant change in process following receipt of a complaint, and one example of this is shown below: Departmental Complaints Co-ordinators attend regular meetings where learning points from the SPSO are shared and discussed. The feedback and suggestions from customer satisfaction surveys are also reviewed, and any potential improvement ideas are investigated and taken forward where appropriate. Customer wanted to make a complaint about waste that was being left behind by carers visiting a neighbour. Resolved – Contact made with the provider of Home care services who visited the site immediately in preparation of cleaning up if needed. The site was clear as bins had been emptied this morning. Care staff attending have been reminded to be more vigilant in ensuring the tied waste bags are secured within the actual bin as being exposed by an open bin lid is leading to high winds blowing the waste bags into neighbouring properties. Contact by phone was made to the complainant who was happy with the action taken. The main issue we are experiencing in Home Care is the change to waste bins being emptied every 3 weeks. Although some of our clients have been issued with 2 bins this is not sufficient and leads of overflow. Clients in receipt of high levels of home care such as 4/5 visits per day by two carers generates a lot of PPE and clinical waste and often the capacity of 2 bins is not sufficient. Contact was made with colleagues in Amenity Services to discuss waste options and larger capacity bins are now being discussed for clients receiving home care services. Page 135
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Page 20 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Complaints Investigated by the SPSO When a customer is not satisfied with our final response to a complaint, they can take it to the Scottish Public Service Ombudsman (SPSO) and ask for the complaint to be investigated. The SPSO is the final arbiter for complaints about public services. Cases passed to SPSO during 2021/2022 23 cases were received by the SPSO in relation to Argyll and Bute Council in 2021/2022. Of these, 4 were not progressed as they were either: premature (the complaint had not been taken through the Council’s process first); withdrawn; or were outwith the SPSO’s jurisdiction. 16 cases were resolved early—when the SPSO receives a complaint they ask the Council to provide information in connection with the complaint, and from that information the investigating officer decides whether the complaint should be pursued further. If they are satisfied that the Council dealt with the complaint appropriately, it does not proceed to the full investigation stage. 3 complaints were investigated by the SPSO, 2 of which were fully upheld and 1 was partially upheld. The SPSO publishes reports about all the organisations it has involvement with. More information is available from Statistics 2021-22 | SPSO Page 136
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Page 21 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Complaint Themes We record information about what type of complaints we receive, and have a standard set of categories that complaints generally fall into. The chart below shows how the complaints received have been classified during 2021-22. *Note – the total here does not directly correspond with the total number of complaints, due to how escalated complaint categories are recorded 12 48 15 144 29 275 121 0 50 100 150 200 250 300 Damage/Injury Inadequate Information Late Delivery Non Delivery Policy Restriction Substandard Delivery Unacceptable Behaviour Number of Complaints Page 137
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Page 22 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … We have also captured information about what we believe the main theme of each complaint to be. This information will be provided (along with other levels of analysis) to our Elected Members and Senior Management to allow them to take this into consideration when making policy and service decisions. The chart below shows the main issues we have received complaints about. It includes all complaints where we received 5 or more in connection with a particular issue. 5 5 6 6 6 6 6 6 7 8 9 9 10 10 12 12 13 14 14 16 16 16 17 21 24 30 30 36 45 51 93 0 10 20 30 40 50 60 70 80 90 100 Council Property/Buildings Public Health Benefits Civic Amenity Council Decision Council Payments Public Transport Traffic Management Road Works Pothole Cemeteries School Transport Council Service Error Public Conveniences Quality of Care Staff Issue - Other Social Work Decisions Commercial Refuse Ground Maintenance Education - Treatment of Child Failure of Care Recycling Street Lighting Planning Applications Council Tax Education - Other Missed Bin Parking Services Staff Issue - Communication Staff Issue - Conduct Domestic Refuse Collection No. of Complaints Page 138
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Page 23 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Positive Feedback I've been extremely pleased with the service I received from all of the council people I've had to speak to regarding applications for various things and queries I've had. Everything has been dealt with very efficiently, very professionally and in a really courteous, excellent manner and my grateful thanks. The person who helped me get my bin sorted and like understand my Council Tax was just wonderful and made what I was kind of dreading calling the council such a wonderful experience and so you have a real gem on your hands Everybody that I speak to at Argyll & Bute Council are so so helpful and can't do enough for you. Thank you I was delighted with the service, very professional, very polite, very informative, couldn't fault them, very good. Here is just a small extract of the positive feedback that we have received this year. It is important to recognise that excellent services are being delivered, often in very challenging circumstances. We had such a wonderful day and our wedding service was absolutely perfect. From the moment we first enquired, the staff at the registry office were professional, helpful and caring. They made the process so very easy and we would not hesitate to recommend getting married on the Isle of Mull to everyone. Thank you to the team at Tobermory! Page 139
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Page 24 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … I was greeted by staff at the front desk and pointed to the counter were I needed to go. The staff were friendly and helpful and I didn’t have to wait about I've just recently moved into Helensburgh and now deal with Argyll & Bute Council. I would just like to say how absolutely wonderful the service has been on any occasion I've had to speak to your staff and a big thanks to the lady today who couldn't be more helpful and I very much appreciate it. Thanks Islay and Argyll & Bute Registrars have to be the most informative helpful and polite service around. 10 out of 10 I'm highly delighted with your caller, she was very kind, very professional, very compassionate and kind and I can only say that good lady and her colleagues should be getting double money. God bless you, thank you, Really swift and efficient and friendly service from your team, knowledgeable about what was going on so really appreciated that. Made the call nice and easy and easy to action with what happens, sending out a form so really helpful, really happy thank you. Page 140
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Page 25 Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … Contact Us Thank you for looking at our annual complaints report for 2021-22. If you would like to know more about our complaints procedure, details can be found on our website: https://www.argyll-bute.gov.uk/do-it-online/comments-and-complaints Or you can contact us using any of the methods below. Phone – 01546 605522 Text – 07860023933 Post – Argyll and Bute Council, Kilmory, Lochgilphead, Argyll, PA31 8RT Email - enquiries@argyll-bute.gov.uk Online - http://www.argyll-bute.gov.uk/content/enquiriesform Page 141
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Page 1 Annual Complaints Report 2021‐22 Appendix 2 Annual Complaints Performance 2021‐22 This report provides additional details to accompany the full annual complaints report for 2021‐22, which is based on the 8 indicators set by the Scottish Public Service Ombudsman (SPSO). 1. All Complaints listed by theme Complaint theme Number Piers & Harbours 3 Private Sector Grants 3 Benefits Other 3 Play Parks 3 Pavements/Footpaths 3 Care Funding 3 Road Closure 2 Committee/Governance 2 Homelessness Service 2 Disabled Parking Bays 2 Building Warrants 2 Enforcement 2 Road Signage 2 Special Uplift 2 School Catering 2 Dangerous Buildings 2 Local Development Plan 2 Fly Tipping 1 Street Sweeping 1 Leisure Services 1 School Crossings 1 Live Argyll ‐ Other 1 Dog Fouling 1 Pest Control 1 Scottish Welfare Fund 1 Benefits Payments 1 Fleet 1 Road Markings 1 HR Policy/Process 1 Benefit Payments 1 Speed Limits 1 Landlord Registration 1 Table 1 provides a full breakdown of complaints into relevant themes. From the data in the complaints system, we have assigned each case a theme, based on our understanding of the main issue raised in the complaint. Where complaints have been in connection with a number of issues, or could fall into various themes, we have assigned it the theme we believe to be the main issue. The larger themes are explored further within this report. Complaint theme Number Domestic Refuse Collection 93 Staff Issue ‐ Conduct 51 Staff Issue ‐ Communication 45 Parking Services 36 Education ‐ Other 30 Missed Bin 30 Council Tax Other 24 Planning Applications 21 Street Lighting 17 Recycling 16 Education ‐ Treatment of Child 16 Failure of Care 16 Ground Maintenance 14 Commercial Refuse 14 Social Work Decisions 13 Quality of Care 12 Staff Issue ‐ Other 12 Public Conveniences 10 Council Service Error 10 School Transport 9 Cemeteries 9 Pothole 8 Road Works 7 Public Transport 6 Council Payments 6 Traffic Management 6 Civic Amenity 6 Council Decision 6 Council Property/Buildings 5 Public Health 5 Winter Maintenance 4 Litter 4 Flooding 4 Drainage 4 Surfacing 4 Projects, Renewables & Regeneration 4 Non Domestic Rates 3 Cost of Council Service 3 Noise Control 3 Data Protection 3 Page 143
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Page 2 Annual Complaints Report 2021‐22 Appendix 2 2. General breakdown by complaint category and department Details about some of the larger themes / areas of complaints are provided in this section. A more in depth breakdown within the main service areas is provided at section 4 below Table 1 – Categories of complaints by department Complaint category Chief Executive’s Unit, Financial Services & Community Planning Education, Legal & Regulatory & Commercial Customer Support, Road and Infrastructure & Development & Economic Growth Health and Social Care Partnership LiveArgyll Damage/Injury 3 9 Inadequate Information 7 6 34 1 Late Delivery 5 10 Non Delivery 1 3 136 4 Policy Restriction 5 1 23 Substandard Delivery 22 38 174 40 1 Unacceptable Behaviour 3 19 77 22 Grand Total 43 70 463 66 2 Table 2 – Number of complaints by area Details of complaint themes within ward areas are provided below. Area Count of Ward Area Area Not Identified 5 Mid Argyll Kintyre and the Islands 121 Oban Lorn and the Isles 137 Bute and Cowal 150 Helensburgh and Lomond 231 Grand Total 644 Page 144
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Page 3 Annual Complaints Report 2021‐22 Appendix 2 Section 3 – Complaints themes by Area Table 3a Mid Argyll, Kintyre and Islands Row Labels Count of Ward Area Staff Issue ‐ Conduct 12 Staff Issue ‐ Communication 9 Domestic Refuse Collection 7 Education ‐ Treatment of Child 7 Quality of Care 6 Planning Applications 6 Staff Issue ‐ Other 5 Street Lighting 5 Failure of Care 4 Public Transport 4 Ground Maintenance 4 Public Conveniences 4 Social Work Decisions 4 Education ‐ Other 4 Missed Bin 4 Commercial Refuse 3 Recycling 3 Piers & Harbours 3 Cemeteries 3 Council Tax Other 2 Council Property/Buildings 2 Council Decision 2 Council Payments 2 Road Works 1 Civic Amenity 1 School Transport 1 Projects, Renewables & Regeneration 1 Pothole 1 Surfacing 1 School Catering 1 Homelessness Service 1 Litter 1 Building Warrants 1 Local Development Plan 1 Dog Fouling 1 Pavements/Footpaths 1 Council Service Error 1 Public Health 1 Parking Services 1 Grand Total 121 Page 145
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Page 4 Annual Complaints Report 2021‐22 Appendix 2 3b Oban, Lorn and the Isles Row Labels Count of Ward Area Parking Services 15 Staff Issue ‐ Conduct 12 Domestic Refuse Collection 11 Staff Issue ‐ Communication 8 Council Tax Other 7 School Transport 6 Public Conveniences 5 Education ‐ Other 5 Council Service Error 4 Commercial Refuse 4 Pothole 4 Street Lighting 4 Council Decision 3 Cemeteries 3 Social Work Decisions 3 Quality of Care 3 Winter Maintenance 3 Drainage 2 Recycling 2 Failure of Care 2 Missed Bin 2 Road Works 2 Cost of Council Service 2 Special Uplift 2 Private Sector Grants 2 Ground Maintenance 2 Public Transport 2 School Catering 1 Enforcement 1 Care Funding 1 Fly Tipping 1 Staff Issue ‐ Other 1 Traffic Management 1 Leisure Services 1 Benefits Other 1 Homelessness Service 1 Road Closure 1 Projects, Renewables & Regeneration 1 Road Signage 1 Dangerous Buildings 1 Planning Applications 1 Civic Amenity 1 Benefit Payments 1 Pest Control 1 Grand Total 137 Page 146
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Page 5 Annual Complaints Report 2021‐22 Appendix 2 3c Bute and Cowal Benefits Other 1 Civic Amenity 1 Landlord Registration 1 Building Warrants 1 Benefits Payments 1 Council Decision 1 Council Property/Buildings 1 Litter 1 Live Argyll ‐ Other 1 Grand Total 150 Row Labels Count of Ward Area Staff Issue ‐ Communication 14 Staff Issue ‐ Conduct 11 Domestic Refuse Collection 11 Council Tax Other 10 Education ‐ Other 8 Ground Maintenance 7 Parking Services 6 Social Work Decisions 5 Failure of Care 5 Education ‐ Treatment of Child 5 Planning Applications 5 Recycling 4 Commercial Refuse 3 Staff Issue ‐ Other 3 Public Health 3 Council Payments 3 Traffic Management 3 Play Parks 2 Disabled Parking Bays 2 Quality of Care 2 Cemeteries 2 Street Lighting 2 Surfacing 2 Projects, Renewables & Regeneration 2 Committee/Governance 2 Data Protection 2 Noise Control 2 Non Domestic Rates 2 Drainage 2 Missed Bin 1 Road Works 1 Dangerous Buildings 1 Fleet 1 Enforcement 1 Flooding 1 Cost of Council Service 1 Pavements/Footpaths 1 Road Markings 1 Council Service Error 1 School Transport 1 Page 147
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Page 6 Annual Complaints Report 2021‐22 Appendix 2 3d Helensburgh and Lomond Row Labels Count of Ward Area Domestic Refuse Collection 64 Missed Bin 23 Staff Issue ‐ Conduct 16 Parking Services 14 Staff Issue ‐ Communication 14 Education ‐ Other 12 Planning Applications 8 Recycling 7 Street Lighting 6 Council Tax Other 5 Failure of Care 5 Education ‐ Treatment of Child 4 Commercial Refuse 4 Pothole 3 Road Works 3 Staff Issue ‐ Other 3 Flooding 3 Civic Amenity 3 Traffic Management 2 Litter 2 Care Funding 2 Council Property/Buildings 2 Council Service Error 2 Speed Limits 1 Benefits Other 1 Ground Maintenance 1 Play Parks 1 Scottish Welfare Fund 1 Cemeteries 1 Noise Control 1 Winter Maintenance 1 Surfacing 1 Public Conveniences 1 School Transport 1 Public Health 1 Social Work Decisions 1 Quality of Care 1 Council Payments 1 Local Development Plan 1 Non Domestic Rates 1 Road Closure 1 Street Sweeping 1 Road Signage 1 Pavements/Footpaths 1 Data Protection 1 School Crossings 1 Private Sector Grants 1 Grand Total 231 Page 148
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Page 7 Annual Complaints Report 2021‐22 Appendix 2 3e Top 10 complaint themes, broken down by ward area Count of Ward Area Row Labels Bute and Cowal Helensburgh and Lomond Mid Argyll Kintyre and the Islands Oban Lorn and the Isles Grand Total Council Tax Other 10 5 2 7 24 Domestic Refuse Collection 11 64 7 11 93 Education ‐ Other 8 12 4 5 30 Missed Bin 1 23 4 2 30 Parking Services 6 14 1 15 36 Planning Applications 5 8 6 1 21 Recycling 4 7 3 2 16 Staff Issue ‐ Communication 14 14 9 8 45 Staff Issue ‐ Conduct 11 16 12 12 51 Street Lighting 2 6 5 4 17 Grand Total 72 169 53 67 363 *2 entries for unidentified area removed Section 4 – Service breakdown by area and theme Table 4a – Chief Executives Unit, Financial Services, Community Planning and Development Count of Ward Area Row Labels Bute and Cowal Helensburgh and Lomond Mid Argyll Kintyre and the Islands Oban Lorn and the Isles Grand Total Benefit Payments 1 1 Benefits Other 1 1 1 3 Benefits Payments 1 1 Council Payments 3 1 1 5 Council Service Error 1 2 Council Tax Other 10 5 2 7 24 Non Domestic Rates 2 1 3 Private Sector Grants 1 1 Scottish Welfare Fund 1 1 Staff Issue ‐ Communication 2 2 Grand Total 19 10 3 10 43 Page 149
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Page 8 Annual Complaints Report 2021‐22 Appendix 2 Table 4b – Education, Legal and Regulatory Support, Commercial Services Count of Ward Area Row Labels Bute and Cowal Helensburgh and Lomond Mid Argyll Kintyre and the Islands Oban Lorn and the Isles Grand Total Committee/Governance 2 2 Council Decision 1 1 1 3 Council Property/Buildings 1 2 1 4 Data Protection 1 1 2 Education ‐ Other 8 12 4 5 30 Education ‐ Treatment of Child 5 4 7 16 Road Works 1 1 School Catering 1 1 2 Staff Issue ‐ Communication 1 4 1 6 Staff Issue ‐ Conduct 1 1 1 3 Staff Issue ‐ Other 1 1 Grand Total 20 25 16 8 70 Table 4c – Roads and Infrastructure Services Row Labels Bute and Cowal Helensburgh and Lomond Mid Argyll Kintyre and the Islands Oban Lorn and the Isles Grand Total Cemeteries 2 1 3 3 9 Civic Amenity 1 3 1 1 6 Commercial Refuse 3 4 3 4 14 Cost of Council Service 1 2 3 Council Decision 1 2 3 Council Property/Buildings 1 1 Council Service Error 1 1 2 5 Dangerous Buildings 1 1 Disabled Parking Bays 2 2 Dog Fouling 1 1 Domestic Refuse Collection 11 64 7 11 93 Drainage 2 2 4 Fleet 1 1 Flooding 1 3 4 Fly Tipping 1 1 Ground Maintenance 7 1 4 2 14 Litter 1 2 1 4 Missed Bin 1 23 4 2 30 Noise Control 1 1 Parking Services 6 14 1 15 36 Pavements/Footpaths 1 1 1 3 Page 150
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Page 9 Annual Complaints Report 2021‐22 Appendix 2 Pest Control 1 1 Piers & Harbours 3 3 Play Parks 2 1 3 Pothole 3 1 4 8 Projects, Renewables & Regeneration 1 1 2 Public Conveniences 1 4 5 10 Public Transport 4 2 6 Recycling 4 7 3 2 16 Road Closure 1 1 Road Markings 1 1 Road Signage 1 1 2 Road Works 1 2 1 2 6 School Crossings 1 1 School Transport 1 1 1 6 9 Special Uplift 2 2 Speed Limits 1 1 Staff Issue ‐ Communication 6 4 3 4 17 Staff Issue ‐ Conduct 5 12 8 5 30 Staff Issue ‐ Other 1 3 1 5 Street Lighting 2 6 5 4 17 Street Sweeping 1 1 Surfacing 2 1 1 4 Traffic Management 3 2 1 6 Winter Maintenance 1 3 4 Grand Total 69 166 64 92 392 Table 4d – Development and Economic Growth Row Labels Bute and Cowal Helensburgh and Lomond Mid Argyll Kintyre and the Islands Oban Lorn and the Isles Grand Total Building Warrants 1 1 2 Dangerous Buildings 1 1 Enforcement 1 1 2 Homelessness Service 1 1 2 Landlord Registration 1 1 Local Development Plan 1 1 2 Noise Control 2 2 Planning Applications 5 8 6 1 21 Private Sector Grants 1 1 2 Projects, Renewables & Regeneration 2 2 Public Health 3 1 1 5 Road Closure 1 1 Staff Issue ‐ Communication 4 5 3 4 16 Staff Issue ‐ Conduct 2 1 2 1 6 Grand Total 22 18 15 9 65 Page 151
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Page 10 Annual Complaints Report 2021‐22 Appendix 2 Health and Social Care Partnership Table 5a – Area breakdown Row Labels Bute and Cowal Helensburgh and Lomond Mid Argyll Kintyre and the Islands Oban Lorn and the Isles Grand Total Children and Families 8 6 7 6 27 Mental Health, Learning Disability , Addictions and Lifelong Conditions 3 1 4 8 Older Adults/Community Hospitals 7 5 11 8 31 Grand Total 18 12 22 14 66 Table 5b – Area & Theme breakdown Row Labels Bute and Cowal Helensburgh and Lomond Mid Argyll Kintyre and the Islands Oban Lorn and the Isles Grand Total Children and Families 8 6 7 6 27 Care Funding 1 1 Council Payments 1 1 Data Protection 1 1 Failure of Care 2 2 Quality of Care 1 1 2 4 Social Work Decisions 3 1 3 3 10 Staff Issue ‐ Communication 1 1 Staff Issue ‐ Conduct 1 2 1 2 6 Staff Issue ‐ Other 1 1 Mental Health, Learning Disability , Addictions and Lifelong Conditions 3 1 4 8 Failure of Care 1 1 1 3 Social Work Decisions 1 1 Staff Issue ‐ Communication 2 2 Staff Issue ‐ Conduct 1 1 Staff Issue ‐ Other 1 1 Older Adults/Community Hospitals 7 5 11 8 31 Care Funding 1 1 2 Failure of Care 2 4 3 2 11 Quality of Care 1 4 3 8 Social Work Decisions 2 2 Staff Issue ‐ Conduct 1 1 2 4 Staff Issue ‐ Other 1 3 4 Grand Total 18 12 22 14 66 Notes 1. The total number of complaints does not exactly relate to the total number of themes reported, as many of the complaints escalated from stage 1 to stage 2 represent 1 theme. Page 152
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ARGYLL AND BUTE COUNCIL Audit and Scrutiny Committee Legal and Regulatory Support 15th September 2022 Freedom of Information – Annual Report 2021-22 1.0 INTRODUCTION 1.1 This report is to update the Audit & Scrutiny Committee on the position regarding the recording, responding to, monitoring and reporting of requests for information under the Freedom of Information (Scotland) Act 2002 (FOISA) and the Environmental Information (Scotland) Regulations 2004 (EIR’s) for the period between 01 April 2021 and 31 March 2022. 2.0 RECOMMENDATIONS 2.1 The Audit & Scrutiny Committee consider and note the terms of this report. 3.0 DETAIL 3.1 A total of 1,233 requests for information were received during the period - 1 April 2021 to 31 March 2022. Overall, 93% of these requests (1,150) were responded to within the statutory timescale of 20 working days and 83 requests were responded to after 20 working days. These totals include requests for information from the Health and Social Care Partnership (Social Work side) and Live Argyll. 3.2 A breakdown by Department and detail around late responses is provided in Appendix 1. 3.3 There were 33 requests for review made during this period, which equates to less than 3% of the total number of requests. 28 were responded to within the 20 working day statutory timescale (85%), and the 5 issued late required more time to gather information and investigate complex issues. 3.4 The overall response rate within timescale has decreased slightly from 94% in 2020/21 to 93% in 2021/22. As the details provided in appendix 1 show, many service areas achieved a very high level of performance, between 98-100%. 3.5 One case was investigated by OSIC in 2021/22, and after some additional information was provided to the requestor, the application was withdrawn. Page 153 Agenda Item 13
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3.6 The Compliance and Regulatory team continues to work with Departments to seek to improve response rates where required, and deliver training and provide guidance to allow officers to appropriately respond to information requests. 3.7 The Compliance and Regulatory team provide monthly updates to the Chief Executive, the Chief Officer, Directors, Heads of Service and the departmental FOI reps. Quarterly reports are provided to all DMTs. 4.0 CONCLUSION 4.1 Many Services maintained an excellent performance level throughout 2021/22, and the overall result of 93% of responses issued within timescale is positive, given the pressures on some service areas where high numbers of information requests were received. 4.2 The Compliance and Regulatory team continues to work with Departments to seek to improve response rates where required, and deliver training and provide guidance to allow officers to appropriately respond to information requests. 5.0 IMPLICATIONS 5.1 Policy None 5.2 Financial None 5.3 Legal Possible breach of statutory requirement to respond to requests 5.4 HR None 5.5.1 Fairer Scotland Duty None 5.5.2 Equalities – Protected Characteristics None 5.5.3 Socio Economic Duty None 5.5.4 Islands None 5.6 Risk None 5.7 Customer Service The relatively low number of requests for review is indicative that we are responding appropriately to requests and customers are receiving the information they are looking for. Douglas Hendry Executive Director with responsibility for Legal and Regulatory Support 22nd August 2022 For further information contact: Iain Jackson, Governance, Risk and Safety Manager 01546 604188 APPENDICES Appendix 1 – Departmental/Service stats & Late Response Details Page 154
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Department / Service Total requests received Responded to in time Responded to late Running in time Running late Likely overall % Chief Executives Financial 78 76 2 0 0 97% CP&D 1 1 0 0 0 100% Customer Services Education 138 128 10 0 0 93% L&RS 354 346 8 0 0 98% Commercial 37 37 0 0 0 100% Development and Infrastructure D&EG 205 174 31 0 0 85% R&IS 194 167 27 0 0 86% Customer 100 97 3 0 0 97% Health and Social Care Partnership IJB 0 0 0 0 0 - Adult Care 70 69 1 0 0 99% C&F / CJ 45 44 1 0 0 98% Live Argyll Live Argyll 11 11 0 0 0 100% Totals 1233 1150 83 0 0 93% FOISA and EIR Requests Information Requests - Annual Figures - 1st April 2021 - 31st March 2022 Page 155
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Request No Date Received Date Due Date Closed Duration Subject Late Closure Details 13166 20/08/2021 17/09/2021 21/09/2021 22 Payment Data Late response from information provider There was confusion over response within service. FOI team provided clarity on exemption and response was issued 13786 04/02/2022 04/03/2022 11/03/2022 25 Card processing supplier Late response from information provider Information provider identified on due date that response required input from another service. This was unable to be provided same day. Partial response sent on due date 13552 01/12/2021 31/12/2021 10/01/2022 19 Meals in schools Late response from information provider Late response due to school holidays had not received responses from 5 schools. 12899 07/06/2021 05/07/2021 06/07/2021 21 Additional Teachers Recruited No reason for delay provided Response issued one day after due date 13687 17/01/2022 14/02/2022 15/02/2022 21 Primary school swimming lessons Late response from information provider Unable to respond on due date as still waiting for one school to respond. Partial response sent 1 day late. 12956 21/06/2021 19/07/2021 21/07/2021 22 2021 grade boundaries for Higher courses Service sign-off delay Schools on holiday and with both the phased return and C19 restrictions staff have had competing priorities. 13947 17/03/2022 14/04/2022 26/04/2022 26 'Campus Cops' Late response from information provider Emailed requestor 31.03.22 to advise of school holiday and that response will be late. Requestor happy with this. Partial response sent 26.04.22 (some information not recorded by schools). 13005 06/07/2021 03/08/2021 16/08/2021 29 Child Protection/Safeguarding issues raises and disposal of them Original request not logged as FOI Error in processing within Central FOI team 13712 11/01/2022 08/02/2022 23/02/2022 31 Homeschooling and Flexi-schooling Late response from information provider Late response as not all schools responded prior to closure for school holidays 12910 28/04/2021 27/05/2021 16/06/2021 34 Local Authority Education Budgets 2021- 2022 Original request not logged as FOI until due date Original request sent to Acting Head of Education but not moved on as an FOI. Reminder received from EIS 07.06.21. Response sent in full 16.06.21. Financial Services Education Page 156
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12988 01/07/2021 29/07/2021 25/08/2021 39 SQA for higher exams this year (2021). Late response from information provider Delay due to summer break 12979 28/06/2021 26/07/2021 27/08/2021 44 Provisional Higher grades 2021 Late response from information provider Response sent in full 24 days late (due to school hols / availability of attainment data) 13003 06/07/2021 03/08/2021 04/08/2021 21 Number of playgrounds, MUGAs and outdoor fitness areas Late response from information provider Late response from Roads and Amenity Services 13456 09/11/2021 07/12/2021 08/12/2021 21 Housing grants for disability adaptations Late response from information provider Housing admin were unable to supply the information within the timescale, poor internet connection / ICT problem 13336 25/11/2021 22/11/2021 16/12/2021 38 Covid-19 pandemic C19 Late response from information provider Late responses from EDST & Finance - Resource intensive request 12783 12/05/2021 09/06/2021 07/08/2021 40 PAT testing Late response from information provider Request not taken forward during staff absence 13272 21/09/2021 11/11/2021 13/12/2021 42 The Wildlife Centre Late response from information provider Delay due to volume of information and clarification around request sought - clarification received changed the nature of the request to SAR, FOI response issued 13/12 and SAR request logged 13058 21/07/2021 18/08/2021 22/09/2021 45 Housing developments Service sign-off delay Late response from Legal Services 13599 14/12/2021 17/01/2022 19/01/2022 22 PFI / PPP / NPD contract Late response from information provider Late due to pressure of other workload 13634 21/12/2021 24/01/2022 27/01/2022 23 CCTV maintenance and support contract Late response due to staff absence Late response due to admin error 12762 05/05/2021 02/06/2021 03/06/2021 21 Certificates Knotweed at 7 Kilbride Road, Dunoon Late response from information provider Late response due to absences within Development Management team. 12773 10/05/2021 07/06/2021 08/06/2021 21 Hebridean Air Services Service issue Late response due to resource issues within DIS Performance HQ. 12805 17/05/2021 14/06/2021 15/06/2021 21 Housing Notice ABC/CO/0157 Service sign-off delay 13234 07/09/2021 06/10/2021 07/10/2021 21 Planning Application 21/00640/PP Legal and Regulatory Support Procurement Development and Economic Growth Page 157
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13792 07/02/2022 07/03/2022 08/03/2022 21 Short-Term Rental Enforcement Received within 5 working days of due date Request was passed to Housing, response required to be provided by Environmental Health but was not passed to them until 03/03/22 12781 12/05/2021 09/06/2021 11/06/2021 22 Tree Preservation Order for 7 Kilbride Road, Dunoon & Sewage Treatment Works at Storie's Yard, Kilbride Road, Dunoon Access required to print and post response Response issued 2 days late as requestor required a hard copy, electronic copy provided in time. 12859 26/05/2021 23/06/2021 25/06/2021 22 Farm welfare offences Late response from information provider Response issued to wrong recipient 13118 11/08/2021 08/09/2021 10/09/2021 22 Machrinhanish Dunes EIR 13410 22/10/2021 19/11/2021 23/11/2021 22 Land formerly known as Rhu Bowling Club Late response from information provider Late due to resource issues within Environmental Health 13957 21/03/2022 20/04/2022 22/04/2022 22 Fires & nuisance smoke reports Late response due to staff absence Key staff on annual leave and competing workload pressures 12724 23/04/2021 24/05/2021 27/05/2021 23 Vessels using Port Askaig pier Late response from information provider Resource issues within Marine Services team. 13109 09/08/2021 07/09/2021 10/09/2021 23 Rat complaints Late response from information provider Late due to delay in response from Environmental Health 13463 09/11/2021 07/12/2021 10/12/2021 23 Landlord Registration Service sign-off delay Late response due to admin error 13462 09/11/2021 07/12/2021 10/12/2021 23 Idling Late response from information provider Final response from Environmental Health received late 12964 22/06/2021 20/07/2021 26/07/2021 24 Animal Welfare (Scotland) Act 2006 Late response due to staff absence 13698 20/01/2022 17/02/2022 24/02/2022 25 Main Issues Report Late response from information provider Late response due to competing work demands. 13903 04/03/2022 01/04/2022 08/04/2022 25 Private water supplies Late response due to staff absence Key staff on annual leave and competing workload pressures 12693 16/04/2021 17/05/2021 25/05/2021 26 50821 Helensburgh Golf Club Late response from information provider Late response due to absence of key staff member. 12996 02/07/2021 30/07/2021 09/08/2021 26 P4020 Culcharron Quarry Late response from information provider Partial Response issued 30/07/21 - Full response not issued on time due to staff absence within Dev Policy and a requirement for staff to access office to scan hard copy documents 13304 29/09/2021 27/10/2021 05/11/2021 27 Animal Activities Licensing Late response due to staff absence Page 158
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13364 13/10/2021 10/11/2021 19/11/2021 27 Noise complaints Late response due to staff absence Late response due to key staff absence and workload pressures 12766 10/05/2021 07/06/2021 17/06/2021 28 Air Service Public Service Obligation information Late response from information provider Information provided late by Service 13502 22/11/2021 20/12/2021 06/01/2022 29 Wind Farm Planning Applications Late response from information provider Admin Error - EIR had been marked as complete when no response had been issued 12699 19/04/2021 18/05/2021 01/06/2021 30 Planning Application Reference 86/00001/MIN Late response from information provider Late response due to absences within Development Management team. 12700 19/04/2021 18/05/2021 01/06/2021 30 Planning Application Reference 89/01256/MIN001 Late response from information provider Late response due to absences within Development Management team. 12701 19/04/2021 18/05/2021 01/06/2021 30 Planning Application Reference 15/02114/MIN Late response from information provider Late response due to absences within Development Management team. 12702 19/04/2021 18/05/2021 01/06/2021 30 Planning Application Reference 18/02399/MIN Late response from information provider Late response due to absences within Development Management team. 13814 09/02/2022 09/03/2022 25/03/2022 32 Information on the Landlord Register Service sign-off delay Partial response sent 10/03/22 Response to Q5 sent 25/03/2022 service sign off delay as information not readily available 13853 21/02/2022 21/03/2022 08/04/2022 34 Copy of HMO Register Service sign-off delay Information on website was outdated which caused need for request. Required to be updated through liaison with HMO owners before response could be issued 12725 23/04/2021 04/06/2021 14/07/2021 48 Local Development Plans Late response from information provider Remainder of information requested to be provided by end of June. 12927 14/06/2021 12/07/2021 25/08/2021 52 Affordable Housing provision Late response from information provider 12774 10/05/2021 07/06/2021 08/06/2021 21 Pot holes Late response from information provider Information provided late by Service 13039 14/07/2021 11/08/2021 12/08/2021 21 Harbour Revision Order Late response from information provider Late response due to resource issues within Marine Operations team. 13243 10/09/2021 11/10/2021 12/10/2021 21 BPM/SHEPHERD/Y19R0020 Late response from information provider Late response due to absence within HUB team. 13311 27/09/2021 26/10/2021 27/10/2021 21 Waste Services Department Service sign-off delay Late response due to admin error. 13301 29/09/2021 27/10/2021 28/10/2021 21 Herbicide Use Late response from information provider Late response due to resource issues within Amenity Services team. Roads & Infrastructure Page 159
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13303 29/09/2021 27/10/2021 28/10/2021 21 Herbicide Use Late response from information provider Late response due to resource issues within Amenity Services team. 13644 05/01/2022 02/02/2022 03/02/2022 21 Potholes and road repair Late response from information provider Response with all information held by RIS was sent on the due date. Unable to get the information held by Legal Services within timescale, remainder of info sent by Legal on 03/02/22. 12846 24/05/2021 21/06/2021 23/06/2021 22 Burials and Cremations Late response from information provider Resource issues within RIS Communications team 12850 24/05/2021 21/06/2021 23/06/2021 22 Gourock, Dunoon, Kilcreggan Infrastructure and Vessels Project (GDKIVP) Service sign-off delay Reason for late response - resource issues within RIS Communications team, also was waiting for advice from FOI team. 12868 28/05/2021 25/06/2021 29/06/2021 22 Isle of Bute Outer Harbor Pontoons Service sign-off delay 12999 05/07/2021 02/08/2021 04/08/2021 22 Streetlights/streetlamps Late response from information provider Late response due to resource issues within Street lighting team. 13747 01/02/2022 01/03/2022 03/03/2022 22 Complaints about potholes Late response from information provider Response required greater than anticipated manual input from WDM team. 12973 24/06/2021 22/07/2021 27/07/2021 23 Children’s playgrounds Late response from information provider Late response from 1 area, coupled with annual leave within HUB team. 13478 12/11/2021 10/12/2021 15/12/2021 23 Car Brand Late response from information provider Late response absence of a key staff member 13754 21/01/2022 18/02/2022 23/02/2022 23 Road faults Achaleven Road Late response from information provider Late response due to admin error. 13833 15/02/2022 15/03/2022 18/03/2022 23 Query relating to traffic lights Late response from information provider Late response due to admin error. 12994 01/07/2021 29/07/2021 04/08/2021 24 Truck restrictions data Late response from information provider Late response due to resource issues within HUB team. 12764 06/05/2021 03/06/2021 10/06/2021 25 B8045 Inspections & Defects Late response from information provider Late response due to mistake by DIS Performance HQ team. 13963 22/03/2022 21/04/2022 28/04/2022 25 Car Park Usage Data in Oban Late response from information provider Resource issues within team due to complexity of request 13823 14/02/2022 14/03/2022 22/03/2022 26 Streetlights Service sign-off delay Response late as there were issues with accuracy of the information provided by our streetlighting team which required further investigation. Page 160
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12904 07/06/2021 05/07/2021 15/07/2021 28 ROAD FAULTS ACHALEVEN ROAD Late response from information provider Late response due resource issues within RIS team. 13394 25/10/2021 22/11/2021 02/12/2021 28 Replacing/repairing the balustrade on the bridge over the A817 (haul rd) just before its junction with the A82 Service sign-off delay Late response due to concerns over commercial sensitivity of information. 12790 13/05/2021 10/06/2021 24/06/2021 30 Adoption Standard for a road in Argyll & Bute Late response from information provider Late response due to resource issues within Traffic & Development team. Info was not readily available and required manual collation from a number of sources. 12722 23/04/2021 24/05/2021 08/06/2021 31 Argyll & Bute Council car park Late response from information provider Late response due to resource issues within Traffic & Development team. 13129 13/08/2021 10/09/2021 01/10/2021 34 External litter bins Late response from information provider Late response due to difficulty in providing the information requested, which was not readily available. 13294 28/09/2021 26/10/2021 15/11/2021 34 Fixed Penalty Notices (FPNs) for parking and environmental offences. Service sign-off delay 13571 03/12/2021 06/01/2022 26/01/2022 34 Monies allocated to road markings for this year and where that money was spent Late response from information provider Late response due to resource issues within services. Customer was kept updated and some information provided where possible in advance of final response. 13880 27/01/2022 24/02/2022 04/03/2022 26 Post Number A4726 - Team Leader Programming & Planning Original request not logged as FOI Response issued 1 date late as there was confusion within service about who would be issuing response. 12710 21/04/2021 20/05/2021 31/05/2021 27 Software asset management System Issues Problems with Email stopped reminder emails being issued to FOI Rep 13736 27/01/2022 24/02/2022 10/03/2022 30 Hosting Late response from information provider FOI was missed by information provider and takes a lot of time to gather. Currently looking at ways to publish to reduce time in future Health and Social Care Partnership ICT HR & OD Page 161
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13208 02/09/2021 01/10/2021 04/10/2021 21 Care Late response from information provider Late due to resource issues within SW Finance 13460 09/11/2021 07/12/2021 09/12/2021 22 Local offer for care leavers Late response from information provider Full response. Late response from information provider. Page 162
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ARGYLL AND BUTE COUNCIL AUDIT AND SCRUTINY COMMITTEE FINANCIAL SERVICES 15 SEPTEMBER 2022 SCRUTINY – IDENITIFICATION AND ASSESSMENT OF TOPICS 2022-23 1. INTRODUCTION 1.1 The objective of the report is to provide the Audit and Scrutiny Committee (the Committee) with a summary of potential areas/topics identified by Members over the summer and consider these in the context of the Scrutiny Manual and Framework in order to take forward as part of the Committee’s scrutiny role for 2022-23. 2. RECOMMENDATIONS 2.1 The Audit and Scrutiny Committee is asked to: 2.1.2 Consider the suggested topics identified in accordance with the agreed process of assessment which is detailed in the Scrutiny Framework and Manual. 2.1.3 Approve the one topic(s)/area(s) identified which would provide maximum benefit across the authority by adding value and supporting continuous improvement, specifically, Public Consultations. Consider as the financial year progresses whether another area be identified for scrutiny. In addition, obtain a further update in 2023/24 in relation to Waste Management to ascertain how discussions and planned responses to risk have been taken forward by the Council as discussions progress at a national level. 2.1.4 Note that the (CIA) will assist in finalising a ‘scope’ for the one topics/areas with the Members leading the review once further discussion with relevant Senior Managers takes place in order that resources are being focused efficiently and effectively. 3 DETAIL 3.1 The development of the scrutiny function has progressed successfully and in 2022/23 two scrutiny reviews were undertaken and reported, specifically ‘fly tipping’ and ‘community asset transfer’. Scrutiny reviews are beneficial where there is a clear and identifiable need to consider areas where the primary focus is either continuous improvement or where concerns have been identified and the review would be in the context of ongoing improvement. It is also important to note that any recent, ongoing or planned reviews by other areas of the Council, for example Internal Audit, together with any ongoing processes, for example, which may include legal action would require to be concluded in the first instance. This similarly applies where any external bodies may be involved dependant on the circumstances. This is to prevent resources being inefficiently utilised, formal processes that may be ongoing being compromised and statutory roles/duties to be fulfilled in the first instance. Page 163 Agenda Item 14
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3.2 There are no minimum or maximum number of scrutiny reviews that require to be undertaken but such reviews should flow from identifiable ‘issues’ and where there is a remit taking cognisance of the limitations outlined in paragraph 3.1 of the report. During the initial stages of identifying potential areas where scrutiny resources could be focused on, two areas were suggested by Committee members, specifically ‘public consultations’ and ‘waste management’. 3.3 In relation to waste management and also to provide newer members of the Committee context, a presentation was made to the previous Audit and Scrutiny Committee in April 2021 by the Head of Roads and Infrastructure and it was felt, at that time, appropriate progress was being made in relation to the Council’s waste strategy and that the inclusion of a specific scrutiny topic focusing on the strategy would not add value at that time. Notwithstanding, the Committee, given the materiality of the potential future impact of the issues relating to waste on the Council’s future revenue position agreed to keep abreast of progress. Furthermore, at the last meeting of the Audit and Scrutiny Committee in June 2022 an update was requested by the Committee. It is important to note that the effects of the bio-degradable waste being diverted from landfill affects all local authorities in Scotland and discussions continue at a national level which could affect the approach taken by a number of Council’s, particularly those who may be disproportionately affected. It is critical that these discussions continue to take place and until a more defined picture is obtained in relation to any derogation, if provided, could change the approach taken to this specific issue. This matter may well be further considered as a potential scrutiny item in 2023/24 once additional and clearer information becomes available to the Council. 3.4 The second item of potential scrutiny identified was ‘public consultations’ which is both an important but in some cases a statutory requirement in terms of any significant planned change in approach by a local authority. In terms of a potential scrutiny review, this can be justified both in terms of added value and potential for identifying any, if applicable, areas for continuous improvement and links with ‘good community engagement’. It would be important to have a very clear and focused scope given the potential risk of becoming unwieldly. A process of looking at the existing arrangements within the Council in terms of the approach to public consultations in a generic manner would likely be the most beneficial method and any areas of improvement, if identified, could be applied in a constructive way across the Council. Furthermore, the Scrutiny Framework adopted by the Council states “In particular, when assessing potential topics for scrutiny, the Committee should ensure the topic is not already being considered by an existing committee (area or strategic). The Audit and Scrutiny Committee should not generally be seen as the first committee to contact in relation to a topic meriting potential review nor should it be seen as a committee to deal with complaints”. It is therefore important that the scrutiny review focuses on generic improvements rather than any existing or ongoing matters which are the remit of other Committee(s) of the Council. Approach to Scrutiny agreed by the Committee in June 2021 – Context and Background 3.5 In order to provide newer Members of the Committee more context to the development of ‘scrutiny reviews’; in April 2021 a Development Session was Page 164
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held to establish the process to be adopted by the Committee to identify and prioritise potential scrutiny topics and of the overall approach adopted to scrutiny topics which has been a combination of panel reviews and ‘scrutiny lite’ where relevant officers have been asked to present at Committee or at Development Sessions on topics of interest to the Committee. 3.6 In particular the CIA asked the Committee to consider some key questions. These, and the Committee responses, are summarised in the table below. 3.7 Question Committee Response Should Scrutiny topics originate from all members and senior officers or from Committee members? There needs to be a degree of flexibility to change topics and to be able to react quickly to an ever changing environment. It is for the Committee to determine scrutiny topics. If topics originate from the committee should this be via discussions at Committee or development sessions? We may need to meet as a Committee more often however these could be less formal meetings and held virtually. Further thought can be given to this as to some extent it will depend on the number of emerging topics to be considered for scrutiny. Do we still need an annual scrutiny plan or should topics for scrutiny ‘emerge’ as the year goes by? We don’t need a plan we should allow items to emerge. Do we still need the detailed prioritisation process? The prioritisation process is there as a tool if we need it but we don’t need to use to assess every scrutiny topic. Do we have the right balance between ‘full blown’ panel approach vs Scrutiny Lite? There has been value in having the full panels but these are resource intensive and we should look to make use of a scrutiny lite approach where appropriate. Once a topic is decided then the Committee can decide what the best Scrutiny approach to adopt is. 3.8 As a result of this feedback the CIA updated the Scrutiny Framework and Manual to reflect the Committee responses detailed in the table above. 4. CONCLUSION 4.1 The scrutiny process continues to evolve as each review is progressed. Members and officers continue to identify areas for improvement and these will be addressed as they are raised. It is planned that up to two scrutiny topics will be taken forward for inclusion in the scrutiny work plan for 2022-23. 5 IMPLICATIONS 5.1 Policy - None 5.2 Financial -None Page 165
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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 Customer Service - None Paul Macaskill Chief Internal Auditor 15 September 2022 For further information contact: Paul Macaskill, Chief Internal Auditor (01546 604108) Page 166
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Audit & Scrutiny Committee Work Plan 2022 – 2023 This is an outline plan to facilitate forward planning of reports to the Audit & Scrutiny Committee Report Lead Service Regularity 15 September 2022 Reports to Committee Services by 22 August 2022 Internal Audit and Counter Fraud Summary of Activities Chief Internal Auditor Quarterly Internal Audit Report Follow Up Chief Internal Auditor Quarterly Internal Audit Reports to Audit and Scrutiny Committee Education Management Allowance Workforce Planning (HSCP Audit 2021/22) Chief Internal Auditor Quarterly External Audit Update Report Audit Scotland Quarterly Verbal Update by Chair(s) of Scrutiny Panel Chair and Vice Chair of Audit & Scrutiny Committee Quarterly Corporate Complaints Annual Report 2021/22 Governance, Risk and Safety Manager Annual Freedom of Information Annual Report 2021/22 Governance, Risk and Safety Manager Annual Audit & Scrutiny Committee 2021/22 Annual Report Audit & Scrutiny Committee Chair Annual Strategic Risk Register – Assurance Mapping Chief Internal Auditor Annual Strategic Risk Register Update Chief Executive Annual Counter Fraud Annual Update (End of 2 year pilot) Chief Internal Auditor Annual Waste Management Briefing Paper Head of Roads and Infrastructure Services One-off 20 December 2022 Reports to Committee Services by 25 November 2022 Internal Audit and Counter Fraud Summary of Activities Chief Internal Auditor Quarterly Internal Audit Report Follow Up Chief Internal Auditor Quarterly Internal Audit Reports to Audit and Scrutiny Committee Early Years Chief Internal Auditor Quarterly Page 167 Agenda Item 15
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Audit & Scrutiny Committee Work Plan 2022 – 2023 Heritage Assets External Audit Update Report Audit Scotland Quarterly Verbal Update by Chair(s) of Scrutiny Panel Chair and Vice Chair of Audit & Scrutiny Committee Quarterly Council 6-month Performance Report – April to September 2022 Chief Executive/Head of Customer Support Services Bi-Annual 16 March 2023 Reports to Committee Services by 20 February 2022 Internal Audit and Counter Fraud Summary of Activities Chief Internal Auditor Quarterly Internal Audit Report Follow Up Chief Internal Auditor Quarterly Internal Audit Reports to Audit and Scrutiny Committee 2023/24 Chief Internal Auditor Quarterly Verbal Update by Chair(s) of Scrutiny Panel Chair and Vice Chair of Audit & Scrutiny Committee Quarterly RIPSA Annual Report Governance and Risk Manager Annual Internal Audit 2023/24 Plan Chief Internal Auditor Annual External Audit – 2022/23 Annual Plan Audit Scotland Annual 2021/22 Unaudited Annual Accounts Preparation Plan and Timetable Head of Financial Services Annual Treasury Management Strategy and Annual Investment Strategy Head of Financial Services Annual Progress against Best Value Action Plan Update Chief Executive/Head of Customer Support Services Annual Internal Audit Charter and Internal Audit Manual Chief Internal Auditor Annual Scrutiny Manual and Framework Update Chief Internal Auditor Annual 15 June 2023 Reports to Committee Services by 22 May 2023 Internal Audit and Counter Fraud Summary of Activities Chief Internal Auditor Quarterly Internal Audit Report Follow Up Chief Internal Auditor Quarterly Internal Audit Reports to Audit and Scrutiny Committee Chief Internal Auditor Quarterly External Audit Update Report Audit Scotland Quarterly Page 168
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Audit & Scrutiny Committee Work Plan 2022 – 2023 Verbal Update by Chair(s) of Scrutiny Panel Chair and Vice Chair of Audit & Scrutiny Committee Quarterly Council Performance Report – October 2022 to March 2023 Head of Customer Support Services Bi-Annual Audit Scotland Report – Financial Overview 2021/22 (Usually comes in March – delayed in 2022) Head of Financial Services Annual Strategic Risk Register Update Chief Executive Annual Internal Audit 2022/23 Annual Report Chief Internal Auditor Annual Review of Code of Corporate Governance Governance, Risk and Safety Manager Annual External Audit 2022/23 Management Report Audit Scotland Annual Local Government Benchmarking Framework Report Head of Customer Support Services Annual Unaudited Financial Accounts Head of Financial Services Annual Local Government in Scotland: Challenges and Performance 2023 Audit Scotland Annual XX September 2023 Reports to Committee Services by XX August 2023 Internal Audit and Counter Fraud Summary of Activities Chief Internal Auditor Quarterly Internal Audit Report Follow Up Chief Internal Auditor Quarterly Internal Audit Reports to Audit and Scrutiny Committee Chief Internal Auditor Quarterly External Audit Update Report Audit Scotland Quarterly Verbal Update by Chair(s) of Scrutiny Panel Chair and Vice Chair of Audit & Scrutiny Committee Quarterly PSIAS Self-Assessment Chief Internal Auditor Annual Local Government Benchmarking Framework Report Head of Customer Support Services Annual Corporate Complaints Annual Report 2021/22 Governance, Risk and Safety Manager Annual Freedom of Information Annual Report 2021/22 Governance, Risk and Safety Manager Annual Audit & Scrutiny Committee 2021/22 Annual Report Audit & Scrutiny Committee Chair Annual Strategic Risk Register – Assurance Mapping Chief Internal Auditor Annual Strategic Risk Register Update Chief Executive Annual Trust Fund Annual Accounts External Audit Annual Page 169
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Audit & Scrutiny Committee Work Plan 2022 – 2023 Local Government in Scotland Overview 2022 Audit Scotland Annual Counter Fraud Annual Update (End of 2 year pilot) Chief Internal Auditor Annual Page 170
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ARGYLL AND BUTE COUNCIL AUDIT AND SCRUTINY COMMITTEE ROAD AND INFRASTRUCTURE SERVICES 15 SEPTEMBER 2022 WASTE STRATEGY UPDATE 1.0 EXECUTIVE SUMMARY 1.1 This report is a covering report, to which is appended the Waste Strategy Update Report to be presented to the Environment, Development and Infrastructure Committee on 01/09/22. This provides the Audit and Scrutiny Committee with an update on the work relating to the Waste PPP contract and the progress on the options appraisal workstreams being taken forward by Caledonian Economics. The report also sets out updates for the Committee on Barr Environmental Limited, Renewi, the Scottish Deposit Return Scheme (DRS), the Scottish Government’s Circular Economy Proposals and the Scottish Government’s Energy from Waste Review. RECOMMENDATIONS Members are recommended to:- Note and consider the report and the approach being taken to determine the most appropriate option for the Council regarding waste disposal; Note the good progress being made in relation to the options appraisal; Note that a further report detailing the full appraisal and proposed next steps will come forward to the December EDI committee, providing information on the preferred option and outlining any capital and revenue cost implications. Kirsty Flanagan, Executive Director with responsibility for Road and Infrastructure Services Jim Smith, Head of Road and Infrastructure Services Policy Lead: Councillor Ross Moreland August 2022 For further information contact: John Blake - Fleet, Waste & Transport Manager Page 171 Agenda Item 16a
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Document is Restricted Page 173 Agenda Item 16bNOT FOR PUBLICATION by virtue of paragraph(s) 6 of Schedule 7A of the Local Government(Scotland) Act 1973
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