14. 2024 05 30 IA action points follow up Q4
North Ayrshire Council · 30 May 2024
Back to Audit and Scrutiny Committee — 30 May 2024 and its agenda
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NORTH AYRSHIRE COUNCIL 30 May 2024 Audit and Scrutiny Committee Title: Internal Audit and Corporate Fraud Action Plans: Quarter 4 update Purpose: To advise the Audit and Scrutiny Committee on the progress made by Council Services in implementing the agreed actions from Internal Audit and Corporate Fraud reports as at 31 March 2024. Recommendation: That the Committee (a) notes the current position with the implementation of Internal Audit and Corporate Fraud actions; and (b) challenges those Services that have not implemented actions within the previously agreed timescales. 1. Executive Summary 1.1 The CIPFA document 'Audit Committee Principles in Local Authorities in Scotland' highlights that Audit Committees should monitor and review the progress made in implementing audit recommendations. 1.2 Service managers are responsible for ensuring that agreed actions arising from Internal Audit and Corporate Fraud reviews are implemented. This provides assurance that identified control weaknesses have been addressed and are being managed effectively. 1.3 All actions are monitored on the Pentana system and service managers are responsible for updating Pentana as they progress each action. This enables Internal Audit to monitor progress on a 'real-time' basis and address any delays in implementation. 1.4 This report details the position as at 31 March 2024. 2. Background 2.1 The last report to the Audit and Scrutiny Committee on 21 March 2024 highlighted that there were nine actions outstanding at 31 December 2023, none of which were overdue as they were all due for completion after 31 December 2023. 2.2 In addition to these nine carried forward actions, there has been one new action agreed, giving a total of 10 action points for review.
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2.3 Services have completed four actions since the last report. All Council Services are required to retain evidence of work carried out in completing their actions and Internal Audit carries out 'spot-checks' on a sample of completed actions on an ongoing basis. 2.4 Of the remaining six actions, one was partially complete at 31 March 2024 and the remaining five actions were not due for completion until after that date. 2.5 Appendix 1 to this report provides the Committee with full details of the one action that has not yet been fully completed within the agreed timescales. 3. Proposals 3.1 It is proposed that the Committee (a) notes the current position with the implementation of Internal Audit and Corporate Fraud actions; and (b) challenges those Services that have not implemented actions within the previously agreed timescales. 4. Implications/Socio-economic Duty Financial 4.1 None. Human Resources 4.2 None. Legal 4.3 None. Equality/Socio-economic 4.4 None. Climate Change and Carbon 4.5 None. Key Priorities 4.6 The effective implementation of agreed Internal Audit and Corporate Fraud actions helps to support the efficient delivery of the strategic priorities within Our Council Plan 2023-2028. Community Wealth Building 4.7 None.
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5. Consultation 5.1 Council Services are consulted during the completion of each Internal Audit and Corporate Fraud review and have also provided updates on progress made in implementing action points. Mark Boyd Head of Service (Finance) For further information please contact Laura Miller, Senior Manager (Audit, Fraud, Safety and Risk), on 01294 324524. Background Papers None.
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4 Actions due by 31st March 2024 but not started or partially complete Code IA2022PA019b Description Audit Action: A minimum technical standard for CCTV systems should be set for the Council. A Council-wide audit of CCTV inventory should be carried out to assess compliance of CCTV assets against the standards, which will give an indication of the level of capital investment required to bring the Council’s CCTV systems up to an appropriate standard and form the basis of a bid for capital. An approval process should be introduced to ensure new CCTV purchases meet the requirements of the standards. Audit Finding: Audit were advised that there are various capital budgets in place covering vehicles and property lifecycle investment. However, there is no formal replacement programme for CCTV equipment. Risk: Substandard systems that aren’t fit for the intended purpose. CCTV footage is not available or not usable when required. Priority 2 Latest Note Update provided by Scott McKenzie/Aileen Craig: Work in relation to assessment of CCTV assets continues to be undertaken by Protective Services. This has taken much of available capacity, however a scheme of delegation for the CCTV and OOH team will be finalised shortly to address this issue, which is the main reason for the drift in the anticipated completion date of this action. To assist with capacity and expertise, an external contractor is to be appointed to capture the physical data from the systems installed across council properties. The necessary procurement paperwork is being finalised and a contractor will be appointed shortly to commence the work to capture the physical data. Protective Services also continue to advise on the operational requirements for new or replacement systems, thereby ensuring ongoing compliance for current projects. DPIAs for CCTV systems across the Council continue to be assessed as and when required. To date 246 members of staff have completed the I-Learn CCTV awareness course. Revised due date – 31st December 2024. Progress Bar Original Due Date 30-Jun-2022 Due Date 31-Mar-2024 Parent Code & Title IA2022PA019 CCTV in Council Buildings and Vehicles Managed By Aileen Craig Assigned To Mark Boyd; David Hammond