Committee round-up: Scrutiny and Audit Committee 11.12.14

Matters raised during internal audit investigations, expenditure on the council’s key areas of development and risk management were among items discussed at the latest meeting of the Scrutiny and Audit Committee.Outcomes of internal audit investigations discussedThe committee commented on a range of findings highlighted in a report on internal audit investigations.

Concerns were raised over the suitability of the CareFirst online management system used by the Social Work and Housing service, after auditors highlighted a lack of clarity over contractual arrangements, concern over security matters and a breach of financial regulations.

Cllr Ian Tait expressed concerns about the issues raised in the audit and said ‘serious questions’ needed to be asked. The concerns were shared by other members of the committee and a workshop is to be arranged to further investigate the matter.

The report highlighted that the service will liaise with the supplier to obtain up-to-date contract details and that a plan is being developed to review the system’s value for money.

The need for better benchmarking of job costings by the council’s design and print services was raised during discussion of a separate audit of the service.

The audit had highlighted benchmarking carried to date was not always representative of the typical work carried out by the team, adding that the service had agreed to expand on this in the future.

The committee agreed to write to the chief executive on the subject of benchmarking recommendations.

The committee went on to consider findings in audits relating to temporary contracts, VAT returns, energy efficiency, the central energy efficiency fund, and the Aberdeenshire European Fisheries Fund.

Progress of recommendations agreed previously were also noted, and in a separate report the committee was given an update on progress being made regarding internal audit’s 2014/15 plan. Committee updated on calls to simplify financial information Councillors heard an update on calls to simplify financial statements sent by the council to official bodies.

The committee had previously discussed making a call to simplify financial information shared with The Chartered Institute of Public Finance and Accounting (CIPFA) and other appropriate bodies.

An update report before councillors explained the authority had contributed to two formal consultations on the matter, and that officers will continue to pursue the simplification agenda through future consultations.£1million of key project funding to be returned to council reserves, committee toldAn update on the progress of council projects being progressed under six key areas of development was brought before the committee for consideration.

The report highlighted more than £7million had been spent on projects up to the end of the 2013/14 financial year, with a further £6.4million due to be spent in 2014/15.

The report added that more £1million in funding is to be returned to council reserves due to savings made in some projects, and from monies not spent within the financial year. Risk management review discussedA review of Aberdeenshire Council’s approach to risk management was discussed by the committee.

The report highlighted that a review of risk registers was undertaken with support from directors and their management teams, and focused on five key themes: social media, ‘cyber crime’, health and social care integration, data sharing, and the impact of business transformation projects.

Risk manager Norrie Crichton explained to the committee how risks are assessed, and how risk ratings may rise or fall between quarters for a number of reasons.

The committee went on to discuss the information contained in the latest quarterly review of know risks. A further report will be presented to the committee in a year’s time. Communications strategy

An update on communications activity regarding the work of the Scrutiny and Audit Committee was presented to councillors.

Members were told of work that had been undertaken to update the committee’s presence on the corporate website, and it was agreed that a revised version of an information graphic that will be used in future communications be presented to the chair and vice-chair for approval.

It is planned that a short video clip be created next year to raise awareness of the group’s work. Committee to investigate new ways of delivering servicesThe Scrutiny and Audit committee is to conduct an investigation into the way in which council services could be delivered in the future.

The investigation into ‘alternative delivery models’ will seek to make recommendations in relation to a robust and effective decision-making process for use by policy committees when considering new ways of delivering services.

While committee chair Cllr Gillian Owen felt the investigation would provide a ‘toolkit’ for officers, some members felt that there was a risk that the investigation could ‘tie the hands’ of officers in the future.

A call by Cllr Jim Ingram for the investigation to be rejected was defeated by six votes to two for the work to progress as outlined in the report.

As a result, the terms of reference and timetable for the investigation have been approved, and an eternal expert will be appointed to assist the committee in its deliberations.Other mattersThe committee noted information contained in an update of the group’s work plan, and discussed the progress with actions from previous committee meetings.