The Internal Audit Manager introduced the report to Members informing them that the report was the first progress report of the municipal year and it set out the progress against the Internal Audit Plan for 2014/2015.

Officers informed Members of the following: 

·         Internal audit provided four levels of assurance opinion on reports carried out, this followed widespread consultation with clients across all services

·         Seven areas within the Council had received a green assurance rating, with regards to control frameworks, with 4 receiving an amber/green opinion;

·         Following a request from the Head of Adult Services, internal audit carried out an advisory review of Extra Care. Members were advised that although advisory reviews are not issued with an opinion rating, there were five high and three medium recommendations which were reported to management;

·         Five reviews were untaken where the work was completed and discussions were being held with management and there were also an additional five reviews in progress. The Committee were advised these would be included at a future meeting;

·         Internal Audit had also been involved in three internal investigations involving staff employed or contracted to the Council.

Members were taken through Appendix 1 to the report, which included the advisory review of extra care and the following points were highlighted:

·         12 Audits had been carried out and completed with a final status, opinions given for these audits were Green or Amber/Green;

·         Other matters listed within the appendix were work in progress and members were advised that fieldwork was currently being undertaken;

·         The Council was working with another Authority, who was taking the lead within a joint internal investigation.

The Head of Adult Services and the service manager requested the audit into extra care after concerns were raised following a visit to complete a safe audit. Internal Audit looked at procedures, income and expenditure and the safekeeping of service user’s belongings and agreed an action plan with senior management. Members were notified that internal audit did not believe any fraudulent activity took place. 

The Head of Adult Services, addressed the Committee to discuss the extra care advisory review and, in doing so, highlighted some of the key points to the report, which included:

·         Sheltered housing was similar to living in your own home, therefore service users personal belongings were the responsibility of the resident. It was explained to Members that it was not usual for staff to be asked to take care of service users finances;

·         A Person in Control Report was produced and contained details on a variety of areas including procedures and processes used by staff working in the complexes;

·         Towards the end of 2013, concern was raised following a safe audit, internal audit were invited in to the complex and carried out an advisory review;

·         Following the advisory review it was identified that there was a lack of control around recording and reconciliation of service users money and belongings;

·         Processes and procedures had since been looked at and tightened up where needed. Officers stated that they did not feel that there had been any dishonesty or fraudulent activity;

·         The responsibly of managing individual service users finances had been transferred back to residents where possible.

A Member enquired as to the support given to those residents living within sheltered housing and those who receive extra care. Officers informed Members that within sheltered housing there was a sheltered housing officer, who was on hand to offer support to residents if needed. It was explained that it was slightly different with extra care as it was recognised that residents may need additional assistance therefore on call support was available 24hours.

The Head of Adult Services assured Members that good care was provided to all service users and confirmed that improvements could be made which was why the audit was requested and an improvement plan was put in place.

Members queried if officers had asked for a similar audit to be carried out within other sheltered housing complexes within the borough. Officers explained that sheltered housing was different to extra care, in that those residents within sheltered housing had responsibility for their personal belongings.  The Head of Adult Services informed the Committee that he would send a copy of the report to the Director of Housing for her to explore within her remit.

It was enquired by a Member as to the circumstances of the recording of cash with the cafe and whether recommendations had been implemented. Officers clarified that the cash transactions were being manually recorded on to a spreadsheet. Members were assured the amounts of cash were minimal nevertheless, it was being looked at to provide tills within the cafes to enable tighter recordings.

The Chair of the Committee, asked for clarification that all recommendations had been implemented. It was confirmed by officers that most of the recommendations stated within the report had been implemented. Those which had not, were in progress of being completed and the example given was that the Financial Management Officer was currently looking at the council policy. Members were also given 100% assurance that all staff were aware of procedures in place with regards to handling service user’s finances.

RESOLVED:

1.         That Standards and Audit Committee Considered reports issued by Internal Audit in relation to the 2014/15 audit plan.

2.         That the Standards and Audit Committee Noted progress against the Internal Audit Plan for 2014/15.