Issue - meetings

The purpose of this report is to inform Members of the Internal Audit reports that have been completed since this Committee last considered a Completed Internal Audit Reports item in September 2015.

Declarations of interest:

None.

Witnesses:

David John, Audit Performance Manager

Key points raised during the discussion:

1.    The Audit Performance Manager introduced the report.

2.    Nursery Education – The Audit Performance Manager clarified that the sample of nursery settings audited were those which caused the most concern.  Therefore the audit opinion of “significant improvement needed” does not necessarily apply across all nursery settings.

3.    Highways Communications – the committee was assured that Economic Prosperity, Environment and Highways Board would be looking at this report on 10 December 2015.

Action/Further information to note:

None.

RESOLVED:

The committee NOTED the report.

The purpose of this report is to inform Members of the Internal Audit reports that have been completed since this Committee last considered a Completed Internal Audit Reports item in May 2015 - as attached at Annex A. 

Declarations of interest:

None

Witnesses:

Sue Lewry-Jones, Chief Internal Auditor

Key points raised during the discussion:

1.    The Chief Internal Auditor explained that there was a high number of Internal Audit reports included because the committee had not considered Completed Internal Audit Reports since May 2015, focussing on the accounts at the July meeting. 

2.    A Member suggested that the proportion of areas where the audit opinion is ‘significant improvement needed’ or ‘unsatisfactory’ was high compared to previously and queried whether Internal Audit was being particularly diligent, whether the results suggested a stressed workforce, or was this just a particularly tricky batch of audits.  The Chief Internal Auditor felt that the answer would probably be mixed.  However, she stressed that the audit plan was risk-based and so Internal Audit was focussed on areas where there might be more challenges to address.  She would keep a watching brief on the result of audits and report back at the end of the year.

3.    In response to a question about the recent Ofsted report on Children’s Services, the Chief Internal Auditor explained the three lines of defence being: front-line workers; management checks; inspections by Internal Audit and external inspectors such as Ofsted.  She highlighted the Internal Audit report on the Children’s Safeguarding Quality Assurance Process which found that significant improvement was needed.  The Chief Internal Auditor now sat on the Quality Assurance workstream of the Improvement Plan, which was having regular meetings with the Quality Assurance Manager.

4.    Members discussed the impact of a confidentiality or silo culture within Children, Schools and Families and suggested that this did not help relationships internally or with partners.  There was concern expressed that the appropriate Select Committee, now Scrutiny Board, had not been given the information required or requested. 

5.    Henrietta Parker Trust: Members felt that, given the size of the Henrietta Parker Trust and the pressures on Legal Services and Finance, it would be appropriate to find an organisation from the voluntary and community sector to manage it.  Rotary Clubs and Parish Councils were suggested as examples of suitable organisations.  It was agreed to pass on these conclusions to the Chairman of Council Overview Board as that Board would be considering the issue of Trusts in more detail (Recommendations tracker ref: A34/15).

6.    Fuel Cards: Members were concerned that managers were being given more responsibilities and it was suggested that a more supportive approach could be considered eg a reminder could be circulated on a regular basis asking managers to monitor fuel card transactions.  A similar approach could be taken for other processes where managers are required to monitor or take action on a regular basis.  The Chief Internal Auditor agreed to pass these suggestions back to the service (Recommendations tracker ref: A35/15).

7.    Managed Print Service: It was suggested that a follow-up audit of implementation and savings be carried out (Recommendations tracker ref: A36/15). 

8.    Risk Management: The Risk and Governance Manager confirmed that guidance had been produced  ...  view the full minutes text for item 71

The purpose of this report is to inform Members of the Internal Audit reports that have been completed since the last meeting of this Committee in April 2015.

Declarations of interest:

None

Witnesses:

Sue Lewry-Jones, Chief Internal Auditor

Key points raised during the discussion:

1.    The Chief Internal Auditor introduced the report and highlighted that key financial systems and important change initiatives such as Care Act Preparedness had been found to be effective. 

2.    Direct Payments (Children): Members queried what the message would be from team managers regarding the recording of reviews on ICS and how this would be conveyed.  The Chief Internal Auditor explained that while formal reviews may not have happened, informal meetings and changes to care packages are happening although there is no formal record.  This is what needs to be addressed through training.

3.    Social Care Debt – Credit Balances: There was concern at the amount of money being held by the Council which did not belong to us.  The Chief Internal Auditor confirmed that while most recommendations had been implemented, this had not yet had an impact on credit balances.  She confirmed that letters are sent to executors of estates and that the service was looking to work with a genealogy company to identify relatives.  Members suggested that financial record keeping should be moved from Adult Social Care to Business Services as they had the expertise.  In response to Member concerns that record keeping had long been an issue for Adult Social Care, the Cabinet Member for Business Services and Resident Experience said that she was open-minded about proposals that this function be moved to Business Services.  It was agreed that the Chairman would write to the Leader of the Council and relevant Cabinet Members with this recommendation (Recommendations tracker ref: A20/15).  It was also suggested that Members could arrange to shadow front line staff to understand the challenges.

4.    Waste management and minimisation: The Deputy Chief Finance Officer confirmed that work was constantly ongoing to determine the additional costs of the Eco Park contract.  This would be fed into the refreshed Medium Term Financial Plan and the 2016/17 budget.  The work won’t stop until the plant is operational.  Members suggested that if costs significantly increase, this could fundamentally change the business case.  Officers were asked when the additional cost would be known and at what point the council would say that the contract was not value for money.  The Deputy Chief Finance Officer informed the committee that the most recent costs and value for money assessment had gone to Cabinet in April.  The council was not close to a point at which the contract would not be the best value for money option.

Actions/Further information to note:

The Chairman to write to the Leader of the Council and relevant Cabinet Members recommending that the function of record keeping for accounts relating to individuals’ care charges be moved from Adult Social Care to Business Services.

RESOLVED:

That the committee NOTES the report.

Committee next steps:

None.