14 - (06) 2024 10 31 IA action points follow up Q2
North Ayrshire Council · 31 October 2024
Back to Audit and Scrutiny Committee — 31 October 2024 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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NORTH AYRSHIRE COUNCIL 31 October 2024 Audit and Scrutiny Committee Title: Internal Audit and Corporate Fraud Action Plans: Quarter 2 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 30 September 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 30 September 2024. 2. Background 2.1 The last report to the Audit and Scrutiny Committee on 29 August 2024 highlighted that there were eight actions outstanding at the end of June 2024: in all eight cases the due date had not yet passed.
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2.2 In addition to these eight carried forward actions, there have been 24 new actions agreed, giving a total of 32 action points for review. 2.3 Services have completed 20 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 12 actions, one had either not started or was only partially complete at 30 September 2024 and the remaining 11 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 was not 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 the Council Plan 2023-2028.
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Community Wealth Building 4.7 None. 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 John McCallum, Senior Manager (Audit, Fraud, Safety, Risk & Insurance), on 01294 324607. Background Papers None.
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4 Appendix 1 - Actions due by 30th September 2024 but not started or partially complete Code CFT5457B Description Action Description - A management control should be put in place to check the approved funded placements to prevent any being awarded under incorrect circumstances. Risk - No segregation of duties; Errors, incorrect awards and refusals occurring without detection; Reputational risk to the Council; Lack of control and accountability over the use of public funds. Priority 2 Latest Note The Early Years Senior Manager is undertaking work to explore the possibility of using current systems within the Council. This will be decided in the next month and if unable to use the same systems, there is a plan for an Early Years system to be put in place which ensures that there are stringent Quality Assurance checks and controls at all steps of the process. Expected completion date 30/11/24. Progress Bar Original Due Date 31-Jul-2024 Due Date 31-Jul-2024 Parent Code & Title CFT5457 Falsifying Documents To Obtain A Funded Placement For An Eligible 2 Year Old Managed By Andrew McClelland Assigned To Kathleen McCormick