Democracy Spraffa

7 - 2022 09 13 IA action points follow up Q1

North Ayrshire Council · 27 September 2022
Back to Audit and Scrutiny Committee — 27 September 2022 and its agenda

Text extracted from the council's PDF. Layout and reading order may differ from the original.

Original council PDF · Download plain text

Page 1

NORTH AYRSHIRE COUNCIL
27 September 2022                                                                                                                                                            
Audit and Scrutiny Committee
Title: Internal Audit and Corporate Fraud Action Plans:
Quarter 1 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 June
2022.
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 at 30 June 2022.
2. Background
2.1 The last report to the Audit and Scrutiny Committee on 31 May 2022 highlighted that
there were 18 actions outstanding at the end of March 2022: five that had not been
started or were only partially implemented and 13 where the due date had not yet
passed.

Page 2

2.2 In addition to these 18 carried forward actions, there have been 22 new actions
agreed, giving a total of 40 action points for review. 
2.3 Services have completed 12 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 28 actions, nine were either not started or only partially complete at
30 June 2022 and the remaining 19 were not due for completion until after that date. 
2.5 Appendix 1 to this report provides the Committee with full details of seven of the
actions that were not complete within the agreed timescales. In terms of Section 50
(A) 4 of the Local Government (Scotland) Act 1973, two of the outstanding action
points are exempted from public inspection, on the grounds indicated in terms of
Paragraph 1 of Part 1 of Schedule 7A of the Act. 
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
2019-2024.

Page 3

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 Laura Miller, Senior Manager (Audit, Fraud, Safety
and Insurance), on 01294 324524. 
Background Papers
None.

Page 4

Actions due by 30th June but not started or partially complete 
Code IA2017PA020b Description Data protection information awareness for schools training should be agreed and
implemented as soon as possible.
Priority 1 Latest Note A data protection talk for Garnock Academy has been arranged for 22nd November
so the action will be complete then, as all other schools have completed this training.
Progress Bar  Original Due Date 01-Jun-2018 Due Date 30-Apr-2022
Parent Code & Title IA2017PA020 Email Controls In Education
Managed By Andrew McClelland
Assigned To Rosslyn Lee 
Code IA2021PA009a Description
Audit Action: The admin team should ensure that all areas of this process are
documented in standard operating procedures and issued to all relevant members of
the team.
Audit Finding: The admin team are currently working on standard operating
procedures to cover the full process for Council tenants and those completed during
the audit were provided to the auditor for review.
Risk: Inconsistent approach by staff, possible key tasks not being carried out and
lack of business continuity if staff familiar with the process are not available.
Priority 2 Latest Note
The team are continually working with the Transformation team to streamline our
processes and use systems to produce reports for information rather than
spreadsheets.  Our standing operating procedures will continually be updated to
reflect any changes that are made.  Proposed new end date 30th September 2022.
Progress Bar  Original Due Date 31-Dec-2021 Due Date 30-Jun-2022
Parent Code & Title IA2021PA009 Aids and Adaptations Managed By David Thomson

Page 5

Assigned To Lynn Kirkland
Code IA2021PA009b Description
Audit Action: The team should liaise with the Transformation team to streamline this
part of the process and reduce the number of times the same information must be
keyed.
Audit Finding: The admin team are required to update the budget monitoring
spreadsheet, an operational access database and the CareFirst system at each stage
of this process for all council tenant jobs. In addition, the access database is not
supported by IT Services.
Risk: Inefficient use of staff time and increased risk of keying errors.
Priority 2 Latest Note
This is currently ongoing with the Transformation team and also with the work that is
being done at the moment with the new Eclipse system we are hoping that when
developing the system for Comm OT and adaptations that we will be capture the data
on this system to produce scheduled Business Object Reports.  This will be ongoing
with the transformation team until the end of the year.
Progress Bar  Original Due Date 31-Dec-2021 Due Date 06-Jun-2022
Parent Code & Title IA2021PA009 Aids and Adaptations
Managed By David Thomson
Assigned To Lynn Kirkland

Page 6

Code IA2021PA013b Description
Audit Action Building Services should progress with the interface between the URM
system and Integra to prevent double keying.
Audit Finding There has been no progress made in an invoice interface between the
URM system and Integra. As a result, Building Services staff are having to double key
invoices.
Risk Increased risk of keying errors and inefficient use of staff time.
Priority 3 Latest Note
In order to implement the Creditors interface some work had to be undertaken on the
general ledger.   This work was complete in December 2021 and involved a mapping
exercise to ensure ROCC’s financial coding was in line with the Councils Integra
system, this involved removing the translation table that changed the old financial
codes to the current codes that are in use.
Following this there was some discussions re the best route to take to remove any
duplicate keying and the options reviewed were a creditors interface, e-invoicing or
both.  It has been decided that introducing the creditors interface would be the
preferred option initially.  IT suppliers have been contacted and a cross service
working group has been set up to progress this action, with supplier forms received
and a mapping exercise across systems to match suppliers due to commence.
The new date for this action is January 2023 and is reliant on external suppliers
meeting our deadlines.
Progress Bar  Original Due Date 31-Dec-2021 Due Date 31-Dec-2021
Parent Code & Title IA2021PA013 Building Services Systems
Managed By Yvonne Baulk
Assigned To Leigh-Ann Mitchell; Jim
Smith

Page 7

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
The CCTV Asset Register is in the process of finalisation and all CCTV assets have
been identified. A process is being undertaken to review these assets including
undertaking Data Protection Impact Assessments.  These will come for review and
services have been advised to get those to the Information Governance team by 31st
August.  This will help to inform whether the CCTV asset is still required, its age and
condition and whether it meets acceptable technical standards. If the asset is no
longer required, it will be decommissioned in accordance with identified processes.  If
upgrading is required, a process has been embedded into the corporate CCTV policy
for agreeing upgrades.  The anticipated completion date is 31st December 2022.
Progress Bar  Original Due Date 30-Jun-2022 Due Date 30-Jun-2022
Parent Code & Title IA2022PA019 CCTV in Council Buildings and Vehicles
Managed By Aileen Craig
Assigned To Lorraine Barr; Mark Boyd;
Russell McCutcheon

Page 8

Code IA2022PA027a(1) Description
Audit Action: Written procedures on the calculation of PIs should be produced.
Audit Finding: There are no written procedures detailing the methodology for
the calculation of PI CP_12.
Risk: Inaccurate and/or inconsistent PI figures being published due to errors in
calculations; business continuity implications
Priority 1 Latest Note
We have identified an alternative means of collecting information to support this
PI which would be relevant to service activity and meet requirements as regards
accuracy/consistency of reporting.  There is still some work to be done to confirm
this as the best route forward, and create relevant written procedures to support
it, which we hope to have complete by end of September 2022.
Progress Bar  Original Due Date 30-Jun-2022 Due Date 30-Jun-2022
Parent Code & Title IA2022PA027 Performance Indicators
Managed By Thelma Bowers
Assigned To Dominic Jarrett

Page 9

Code IA2022PA027b Description
Audit Action: HSCP to identify more useful PIs to be considered for inclusion in
the upcoming Council Plan update.
Audit Finding: The current PI [PI CP_12] might not provide the most useful
information to the public and Council Officers.
Risk: The public and managers are missing out on more useful information due
to the current PIs.
Priority 2 Latest Note
The Learning Disability Service has been exploring a range of possible indicators
as part of its ongoing development of Trindlemoss and other aspects of the
service, as well as considering other developments due to come on-stream later
this year (primarily the establishment of a new Intensive Support Team).  Our
consideration of Performance Indicators is being informed by our ongoing
involvement in a learning collaborative with Healthcare Improvement Scotland;
we have also linked with Healthcare Improvement Scotland around their
promotion of Human Learning Systems, and the new perspectives on measuring
outcomes/performance which this encourages.  We hope to have established a
relevant range of indicators by end October 2022.
Progress Bar  Original Due Date 30-Jun-2022 Due Date 30-Jun-2022
Parent Code & Title IA2022PA027 Performance Indicators
Managed By Thelma Bowers
Assigned To Dominic Jarrett