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Meeting Details

Audit, Risk and Scrutiny Board
23 Aug 2021 - 10:00 to 12:00
  • Documents
  • Attendance
  • Visitors
  • Declarations of Interests
  • Webcast

Documents

Agenda

Agenda
Councillors
Standard Items
Webcasting of Meeting
This meeting will be filmed for live or subsequent broadcast via the Council’s internet site – at the start of the meeting the Provost will confirm if all or part of the meeting is being filmed. Generally the public seating areas will not be filmed. The cameras focus on the main participants. If you have any queries regarding this please contact Committee Services on 0141 618 7112. To find the webcast please navigate to http://renfrewshire.cmis.uk.com/renfrewshire/meetings.aspx and select the meeting from the calendar.
Section 1 Heading
Section 1
Apologies
Apologies from members.
Declarations of Interest
Members are asked to declare an interest in any item(s) on the agenda and to provide a brief explanation of the nature of the interest.
Section 2 Heading
AUDIT
Section 2
Report by Chief Auditor.
1
There was submitted a report by the Chief Auditor relative to the requirement in terms of the Public Sector Internal Audit Standards (PSIAS) that Internal Audit communicated the results of each engagement to the Board.

The appendix to the report detailed the category of assurance, service, engagement and assurance rating and gave recommended risk ratings for each engagement as either critical, important, good practice or service improvement. A summary of findings was also provided in relation to final reports issued for those engagements completed during the period 1 May to 30 June 2021.

The report intimated that in addition to the reports listed in the appendix, Internal Audit had an ongoing commitment to arrange corporate and service initiatives, progress information security matters in partnership with ICT and Legal Services, provide regular advice to officers, provide Internal Audit services to the associated bodies for which Renfrewshire Council was the lead authority and to Renfrewshire Leisure and Renfrewshire Health and Social Care Integration Joint Board, co-ordination of the Council’s Corporate Risk Management activity and management of the counter fraud, risk management and insurance team.

DECIDED: That the summary of Audit findings report for the period 1 May to 30 June 2021 be noted.
Report by Chief Auditor.
2
There was submitted a report by the Chief Auditor relative to Internal Audit and Counter Fraud performance between 1 April and 30 June 2021 in terms of the delivery of the Audit Plan for the year and outlining actual performance against targets set by the Director of Finance & Resources.

No formal performance targets for fraud investigation had been established as a major part of the team’s work involved being the single point of contact for the Department for Work and Pensions (DWP) Single Fraud Investigation Service and the Service Level Agreement for the work contained time targets for completing this work. It was noted that the focus over the last year had been on increasing fraud awareness amongst employees to prevent fraud from occurring against the Council. The types of fraud referrals received to date were wide-ranging and the team’s objective was to concentrate on investigating those referrals considered to contain the greatest fraud risk.

The report also detailed the progress made against local and national initiatives involving Internal Audit and the Counter Fraud Team in the period.

The report advised that as a result of the Covid-19 pandemic, the majority of fraud investigation work had temporarily ceased and a date was awaited for this work to recommence. All of the Counter Fraud Team were currently working from home.

It was noted that the Internal Audit team was also working from home full-time and continued to work on planned audit assignments. The team was also providing advice and support where necessary to Council services.

DECIDED: That the Internal Audit and Counter Fraud Team progress and performance from 1 April to 30 June 2021 be noted.
Report by Chief Auditor.
3
There was submitted a report by the Chief Auditor relative to the new Internal Audit Charter which was attached as an appendix to the report.

The report advised that it was last updated in August 2017 and had now been amended to take account of the dissolution of Clyde Muirshiel Park Authority.

DECIDED: That the Internal Audit Charter be approved.
Section 3 Heading
MONITORING AND REVIEWING SERVICE DELIVERY PERFORMANCE, POLICIES & PRACTICE
Section 3
Report by Chief Executive.
4
There was submitted a report by the Chief Executive relative to Audit Scotland’s report on behalf of the Accounts Commission.

The report covered the initial response phase of the pandemic from March 2020, and included financial data correct as at the end of February 2021. It provided an analysis of the local government response to the pandemic and the wider risks that had emerged under the following themes: community and people; service delivery and partnership working; and resources and governance. Each section set out the key messages, provided case study examples of council responses to the new challenges and included lessons learned for the sector.

The report also outlined the key messages and lessons learned by Audit Scotland along with the summary position for Renfrewshire.

DECIDED:

(a)  That the key messages contained in Audit Scotland’s - ‘Local Government in Scotland: Overview 2021 report, attached as an appendix to the report, be noted; and

(b)  That Renfrewshire Council’s position in relation to the key messages and seven lessons learned as set out in the Audit Scotland report be noted.
Report by Director of Finance & Resources.
5
There was submitted a report by the Director of Finance & Resources relative to the Board’s 2020/21 Annual Report and the Annual Programme 2021/22.

The Annual Report was prepared in terms of the Council’s Code of Corporate Governance, which highlighted the issues considered by the Board during the period August 2020 to June 2021. The report intimated that during the period, the Board examined different topics including the programme of reviews; audit related matters; and annual reports by other bodies.

The report advised that in terms of the guidelines for the operation of the Annual Programme operation the Board was required to prepare an annual programme of activities. It was noted that no suggestion for areas of investigation had been submitted.

The report intimated that one of the reviews from the 2020/21 programme was completed, namely: the conversion of grassed areas to parking review which had been submitted to Council on 17 December 2020.The final report on de-regulation of buses had been presented to the Board on 16 March 2020 but was continued for further information. However, given the situation with Covid-19, it was agreed that the review be now paused to allow future consideration of the impact of the pandemic on bus services within Renfrewshire. It was anticipated that the final report for the de-regulation of buses would be presented to the Board at a future meeting.

DECIDED:

(a) That the Audit, Risk & Scrutiny Board Annual Report 2020/21 be noted; and

(b) That the Audit, Risk & Scrutiny Board Annual Programme be noted.
Report by Director of Finance & Resources. (Not Available - Copy to Follow).
6
There was submitted a report by the Director of Finance & Resources relative to the Council’s absence statistics for 2020/21 and for Quarter 1 of 2021/22.

The report provided information in relation to absence statistics broken down by service and category of staff; reasons for absence broken down by service and category of staff; and progress made by services in relation to their supporting attendance action plans.

DECIDED: That the report on absence statistics for Quarter 1 2021/22 be noted.
Section 4 Heading
AUDIT
Section 4
Exempt Item
Exempt documents are no longer available in print format.  You will require to log in to Audit, Risk & Scrutiny Exempt Items to access documents.  Please note that access to exempt documents is now restricted.
EXCLUSION OF PRESS AND PUBLIC
The Board may by resolution exclude the press and public from the meeting during consideration of the following items of business as it is likely, in view of the nature of the business to be transacted, that if members of the press and public are present, there could be disclosure to them of exempt information as defined in paragraph 1 of Part I of Schedule 7A of the Local Government (Scotland) Act, 1973.
The Board resolved that the press and public be excluded from the meeting during consideration of Item 6 as it was likely, in view of the nature of the business to be transacted, that if members of the press and public were present, there would be disclosure to them of exempt information as defined in paragraph 1 of Part I of Schedule 7A of the Local Government (Scotland) Act 1973.
Report by Chief Auditor.
7
There was submitted a report by the Chief Auditor relative to the requirement in terms of the Public Sector Internal Audit Standards (PSIAS) that Internal Audit reported on the findings and conclusions of audit engagements to the Board. The appendix to the report provided a summary of the findings of four internal audit investigations.

DECIDED: That the summary of Audit Reports finalised during the period from 1 May to 30 June 2021 be noted.
Section 5 Heading
Section 5
Section 6 Heading
Section 6
Section 7 Heading
Section 7
Section 8 Heading
Section 8

Attendance

Name
No other member attendance information has been recorded for the meeting.
NameReason for Sending Apology
Councillor Jane Strang 
NameReason for Absence
No absentee information has been recorded for the meeting.

Declarations of Interests

Member NameItem Ref.DetailsNature of DeclarationAction
No declarations of interest have been entered for this meeting.

Visitors

Visitor Information is not yet available for this meeting

Webcast



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