Audit, Risk & Improvement Service Plan 2015/16
Audit, Risk & Improvement
2015-16 Service Plan
Supporting the Corporate Services’ Vision:
“Delivering Professional Solutions Together”
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Audit, Risk & Improvement Service Plan 2015/16
Contents
Introduction ......................................................................................................................................................... 3
Directorate Vision ............................................................................................................................................... 4
Drivers for Change.............................................................................................................................................. 4
About Us .............................................................................................................................................................. 4
Who We Are .....................................................................................................................................................................................5
Organisational Chart ......................................................................................................................................................................6
Locations .........................................................................................................................................................................................6
Governance .....................................................................................................................................................................................6
Regulation and Compliance ...........................................................................................................................................................7
What We Do .....................................................................................................................................................................................8
Our Customers ................................................................................................................................................................................9
Projected Costs and Income for 15/16 ........................................................................................................................................10
Funding and resources ................................................................................................................................................................10
Aims and Objectives......................................................................................................................................... 11
Detailed Actions/Plan for Change.................................................................................................................... 12
Previous Actions/Projects Completed in 2014/15 ......................................................................................................................12
Ongoing Actions/Projects Started prior to April 2015 ...............................................................................................................13
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Audit, Risk & Improvement Service Plan 2015/16
New Planned Actions Due to Start in 2015/16 ................................................................................................ 18
Risks to Delivery/Risk Register ....................................................................................................................... 23
Performance Indicators .................................................................................................................................... 25
Performance Indicators from Council Wide Performance Measures .......................................................................................25
Key Service Indicators .................................................................................................................................................................26
Service Performance Indicators from the Local Government Benchmarking Framework .....................................................28
Other Performance indicators ........................................................................................................... Error! Bookmark not defined.
Contact Details.................................................................................................................................................. 28
Introduction
Every year, each Service within the Council is required to produce a Service Plan for the following year. This Service Plan provides an
overview of the Audit, Risk & Improvement Service Plan for the financial year 2015/16 The Audit, Risk & Improvement Service is in the
Corporate Services Directorate within the Council. This plan contains information on the Service’s major activities, aims, objectives, actions,
targets, performance indicators and risks.
Service plans are approved and “signed off” at Director Level as part of the Executive Manager’s Review and Development meeting in March
Each year.
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Audit, Risk & Improvement Service Plan 2015/16
Directorate Vision
The Audit Risk & Improvement Service is committed to supporting the Corporate Services Directorate’s Vision of “Delivering Professional
Solutions Together”.
Drivers for Change
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Embedding reorganisation / creation of ARI
Risk Management Review
Public Performance Reporting “bar raised”
More reliance on Covalent e.g .Quarterly Performance reports, Directorate Plans, Service Plans and tracking of Committee
Actions
Health &Social Care Integration
Change to Audit staff FTE from previous years.
LGBF family pilot project finished in 2014 and set up the permanent family group approach.
CMT requirement for self-assessment. The increased expectation that Councils conduct their own Best Value checks.
Council “era” (approaching election)
The increased need to consult with our customers and public.
Reduction in number of investigations undertaken by Internal Audit due to ARI
Reduction in experienced staff within Internal Audit
About Us
The Service was created as part of a re-organisation in 2014. Prior to 2014 Internal Audit & Performance & Improvement were managed by
separate Executive Managers and Risk Management was part of the Safety & Risk section within Governance & Law. The reorganisation
merged these areas under one Executive Manager.
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Audit, Risk & Improvement Service Plan 2015/16
The Service has 3 teams: Internal Audit, Risk Management and Performance & Improvement. These teams provide Corporate Support
throughout the Council.
Internal Audit
Internal Audit is an independent, objective assurance and consulting activity designed to add value and improve on the Council’s operations. It
helps the Council accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk
management, control and governance processes. We prepare, maintain, implement and deliver a six year risk based Strategic Audit Plan. In
addition, Internal Audit conduct audit investigations as directed by the Chief Executive or as requested by the Executive Manager – Human
Resources.
Risk Management
Risk Management is a core corporate function that supports, promotes and protects efficient and effective service delivery by implementing and
monitoring the systems and procedures that expedite, facilitate and ensure the systematic identification, control and management of
professional, environmental, social, technological, legal, economic, political and community risk.
Performance & Improvement
Performance & Improvement provides support to Services throughout the Council in relation to performance reporting, performance
management and improvement activities. It develops and supports frameworks for the consistent production of Corporate, Directorate and
Service plans. It also supports the Audit Committee with its responsibilities in relation to performance monitoring and Best Value.
Who We Are
The Audit, Risk & Improvement Service is lead by the Executive Manager (Crawford McIntyre), it sits within the Corporate Service Department
which is lead by the Director of Corporate Services (Christine Ferguson).
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Audit, Risk & Improvement Service Plan 2015/16
Organisational Chart
Chief Executive
Mark Boden
Director of Corporate
Services
Christine Ferguson
Finance
Human Resources
Audit, Risk &
Improvement
Crawford McIntyre
8.15 FTE
Internal Audit
3.4 FTE
Risk Management
1.75 FTE
Capital Programme
Performance &
Improvement
2FTE
Locations
The Service is located at the Council’s Headquarters at 8 North Ness, Lerwick.
Governance
The Audit, Risk and Improvement Service reports to the Audit* Committee.
Extract from “Scheme of Administration and Delegations – Audit & Standards Committee”:
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Governance & Law
Information and
Communciaction
Technology
Audit, Risk & Improvement Service Plan 2015/16
“To agree the internal audit strategic plan....To consider the performance of Internal and External Audit”
“To monitor the effective development and operation of risk management”
“To promote good performance management practice within the Council”
* The “Audit & Standards Committee” was renamed the “Audit Committee” in 2014. The Council’s “Scheme of Administration and Delegations” still refers to
the “Audit & Standards Committee”)
Regulation and Compliance
Internal Audit
The Relevant Internal Audit Standard Setters (RIASS) adopted a common set of Public Sector Internal Audit Standards (PSIAS) in April 2013.
The PSIAS encompass the mandatory elements of the Institute of Internal Auditors (IIA) International Professional Practices Framework.
Internal Audit conform to the Code of Ethics as set out by the IIA and the basic principles set out in PSIAS. http://www.cipfa.org//media/Files/Publications/Standards/Public%20Sector%20Internal%20Audit%20Standards.pdf
The Local Authority Accounts (Scotland) Regulations 2014state that a local authority must operate a professional and objective internal auditing
service in accordance with recognised standards and practices in relation to internal auditing.
http://www.legislation.gov.uk/ssi/2014/200/contents/made
Risk Management
The duty of Best Value (BV) applies to all public bodies in Scotland and is a statutory duty in local government. Audit Scotland has identified
Risk Management as one of the key areas that contribute to ensuring that best value is achieved throughout the organisation.
http://www.scotland.gov.uk/Topics/Government/local-government/delperf/localgoverment/796
Performance & Improvement
Audit Scotland – Annual “Direction” on Statutory Performance Information: http://www.audit-scotland.gov.uk/performance/direction.php
– Best Value toolkit “Performance Management”: http://www.audit-scotland.gov.uk/work/toolkits/index.php
– Best Value & Scrutiny Improvement: http://www.audit-scotland.gov.uk/work/bestvalue_home.php
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Audit, Risk & Improvement Service Plan 2015/16
Improvement Service – Local Government Benchmarking Framework : http://www.improvementservice.org.uk/benchmarking/
Scottish Government – National Performance Framework: http://www.scotland.gov.uk/Resource/Doc/933/0124202.pdf
What We Do
The Audit team is responsible for ensuring financial and other probity of all Council activities by:
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Maintaining the Council’s audit ‘universe’ and the Council’s 6 year Strategic Internal Audit Plan
Scoping out audits and audit test programmes
Managing the audit process
Undertaking operational and financial audit work within Council Services
Undertaking audits of Council contracts to ensure Standing Orders and Financial Regulations have been observed.
Writing audit reports
Undertaking special investigations
Identifying value for money issues with a view to improving the economy, efficiency and effectiveness of Council activities, systems,
contracts, processes and procedures
Interrogation of information on Integra, and other systems using a specialist audit tool (IDEA) and preparing and analysing reports
thereof
Interviewing, substantiating information, feeding back on and explaining audit outcomes to Council Managers.
Advising on future courses of action that should be implemented to ensure compliance
Ensuring the application and adherence to regulations and standards specifically on IT audit issues.
Development of an Internal Audit IT Audit Strategy
Review the Council’s information systems and the Shetland public sector network (SpsNet) covering physical access, logical access,
environmental controls and mobile / home working.
Attendance on various ICT Board initiatives contributing on areas such as ICT Information Security and Network Security and
involvement in the long term planning of the Council’s IT Resources to meet service requirements.
Designing and developing computer audit programmes, undertaking testing, working with management to improve service delivery and
the IT control environment
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Audit, Risk & Improvement Service Plan 2015/16
The role of Risk Management is to:
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monitor, manage, review, update and advise upon, the Risk Management Strategy, Policy and supporting documentation;
provide information, guidance, advice and instruction across all areas of the organisation in relation to the identification, analysis,
evaluation, control, recording, reporting and management of risks, including in relation to projects and PRINCE2 documentation;
co-ordinate CMT role as the Risk Management Board;
plan, co-ordinate and ensure the delivery of the prioritised Risk Check programme;
identify and review options for risk control measures and monitoring the ongoing effectiveness of these controls;
Report periodically to various boards and committees as appropriate.
The Performance & Improvement team is responsible for:
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Developing and supporting a framework for the creation and maintenance of the Council’s Corporate Plan
Advising Directors, Managers and key strategic groups on developing, integrating and monitoring of service and other strategic plans
Planning service review programmes and assisting services where required to review priorities, delivery, change and improvement
Identifying potential partner service providers, promoting development and understanding of common goals
Develop, implement and monitor community, corporate and service performance reporting of performance information
Reporting Performance Information and Best Value information to Audit and other Committees
Developing the Council’s Performance Management Systems, including “Covalent”
Establishing systems and supporting staff to comply with the Council’s “Complaints Handling Procedure”
Our Customers
Internal Audit provides an assurance service to all areas of the Council, the Chief Executive, Executive Manager – Finance (as Section 95
Officer statutorily responsible for ensuring proper financial administration) and to elected Members through the Audit Committee.
Risk Management drives, supports, guides and monitors the identification, analysis, control and monitoring of risk at strategic, corporate,
directorate, departmental and operational levels, and manages the systems and strategy that support those activities. Risk Management
provides risk training and risk register system user training to staff, and operates a risk-based rolling programme of risk checks across all
business units within the organisation.
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Audit, Risk & Improvement Service Plan 2015/16
Performance & Improvement provides support for Directors, Executive Managers and Team Leaders to help ensure that the Council delivers
Best Value and Continuous Improvement in all its activities.
The Team reports performance information and evidence to Members, the public and national bodies to demonstrate that the Council is
securing Best Value and that Continuous Improvement is being achieved.
Specific request for information from Individuals, and the media, is also supplied by the Team.
During 2015/16 we will seek feedback on our performance from our customers.
Projected Costs and Income for 15/16
The Service has 8.15 full time equivalent staff and annual revenue expenditure of £436,739 . As detailed below:
Service
Number of
Staff (FTE)
Gross
Expenditure
Income
Net Budget
Capital Budget
Management
1
82,410
100
82,310
Nil
Internal Audit
3.4
158,073
7,500
150,573
Nil
Risk Management
1.75
83,362
Nil
83,362
Nil
Performance & Improvement
2
120,494
Nil
120,494
Nil
Audit, Risk & Improvement Total
8.15
444,339
7,600
436,739
Nil
Funding and resources
Overall revenue budgets for the provision of Audit, Risk & Improvement services are reduced from previous levels as a result of restructure
within Corporate Services.
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Audit, Risk & Improvement Service Plan 2015/16
The Service budgetary costs are primarily staffing costs however budgets are regularly monitored to ensure all expenditure
provides best value for the Council.
Aims and Objectives
This section is about how Corporate and Directorate Aims are supported by Service Plan Objectives.
Our “Aims” are what we want to achieve, our “Objectives” are what we will do to achieve those aims.
Directorate/Corporate Plan Aims
Action
Corporate Plan (2014 update): “This year we will ensure Strategic and Departmental
Risk Registers are up to date, and kept up to date”
Corporate Plan – “A properly led and well
managed Council”
Write a new, comprehensive Performance Management Strategy
Deliver the 2015/16 Internal Audit Plan
Directorate Plan - Make tangible improvements
to the Council’s internet and intranet sites
Develop website to comply with Public Performance Reporting requirements
Directorate Plan - Continue to develop and
improve the Council’s Corporate Governance
arrangements
Develop Covalent to monitor and report on actions required of officers as a result of
council meetings
Service Aims/Priorities
Objectives/Actions (Details below)
A professional, independent and objective
Internal Audit Service
Maintain the Council’s audit universe and six year strategic Internal Audit Plan,
conduct investigations as required, undertake reviews and continuing staff
development.
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Audit, Risk & Improvement Service Plan 2015/16
Service Aims/Priorities
Efficient and effective Risk Management
culture embedded throughout the Council
Objectives/Actions (Details below)
Implementation of external review recommendations of the Council’s Risk
Management arrangements
Relaunch refreshed Risk Check programme
Develop Covalent Browser for Executive Managers
Write a Performance Management Strategy and continue to develop PPR
arrangements
Consistent and professional approach to
Performance Management and Reporting
throughout the Council
Fully utilise Covalent Complaints Module
Detailed Actions/Plan for Change
Previous Actions/Projects Completed in 2014/15
Description
Delivered Early/
on-time/late
Achieved original intention?
Amalgamation of Audit, Risk and improvement under one
Executive Manager
On time
Yes
Deliver Internal Audit Plan
On time
Yes (90 % target delivered)
Restructure of Internal Audit
On time
Yes with overall FTE reduction and cost savings
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Audit, Risk & Improvement Service Plan 2015/16
Corporate Risk Register developed and formally
approved.
On time for 14/15 request
Yes
Risk Management Review undertaken
On time
Yes baseline now established.
Introduction of single system to record complaints
On time
System is able to be used but some of the more
advanced features were not developed prior to
launch
3 months late
Yes, clear direction on establishing a business
case for each vehicle and the way it’s used. All
services using new policy.
New “Use of Council Vehicles Policy”
Ongoing Actions/Projects Started prior to April 2015
Title/Heading
Team
Start
End
Output
Expected Outcome/
Supported Aim (above)
14/15 Internal Audit Plan
IA
April 14
Mar 15
Completion of annual plan
Maintain Audit Universe and 6 year Audit
Strategy
Prepare for external review in
15/16 to confirm adherence to
PSIAS
IA
April 14
Aug 15
Self assessment prior to formal
review
A professional, independent and
objective Internal Audit Service
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Audit, Risk & Improvement Service Plan 2015/16
Ongoing Actions/Projects Started prior to April 2015
Title/Heading
Re-establish regular meetings of
the Risk Management Board or
equivalent
An external review of the Council’s
Risk Management arrangements
Report results of 2014 Risk
Management review.
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Team
Risk
EM
EM
Start
Dec 14
Aug 14
Dec 14
End
Output
Mar 15
A Risk Management Board (or
equivalent) will be reestablished, remit will be
agreed and future meeting
schedule determined.
Dec 14
Feb 15
External assessor will report
recommendations to Service.
Establishing an agreed action
plan for Risk Management.
Expected Outcome/
Supported Aim (above)
Higher profile and structured approach to
Risk Management within the Council
Efficient and effective Risk Management
culture embedded throughout the Council
Long-term plan for Risk Management
arrangements.
Efficient and effective Risk Management
culture embedded throughout the Council
Long-term plan for Risk Management
arrangements. More efficient and
effective management of risk across the
organisation.
Audit, Risk & Improvement Service Plan 2015/16
Ongoing Actions/Projects Started prior to April 2015
Title/Heading
Implement risk report action points
Recruit to vacant Risk
Management post
Refresh and relaunch the risk
check programme.
Develop “best practice” Public
Performance Reporting
arrangements
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Team
Risk
EM
Risk
P&I
Start
Dec 14
Nov 14
Mar 15
Jul 14
End
Output
March
15
Strand 1 of action plan
delivered - strategy, policy,
Risk Board Terms of
Reference, appetite statement,
and updated terms of
reference for governance
groups
Jan 15
New, full-time, member of staff
appointed. Training in place to
ensure progression through
career grade if required.
March
16
A risk-based, weighted
programme of risk checks
Mar 15
Website, report, leaflets and
posters reporting the Council’s
13/14 performance
Expected Outcome/
Supported Aim (above)
Suite of approved governing documents
to support the management of risk,
Clarity re specific RM responsibilities of
each group within RM governance
structure
Comprehensive understanding of risk
management across the organisation
Greater capacity to deliver Risk
Management services
Efficient and effective Risk Management
culture embedded throughout the Council
More coordinated, effective and efficient
identification, analysis, control and
monitoring of risk
Improved reputation and national
recognition of Council’s PPR
Accurate assessment of Council’s PPR
activity
Audit, Risk & Improvement Service Plan 2015/16
Ongoing Actions/Projects Started prior to April 2015
Title/Heading
All Performance Indicators and
Actions from 15/16 Directorate and
Service Plans on Covalent
Develop website to comply with
Public Performance Reporting
requirements
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Team
P&I
P&I
Start
Nov 14
Sep 14
End
May 15
Feb 15
Output
Full set of PIs and Actions on
Covalent, ready for Services to
adopt and keep up to date.
Full set of reports set up for
Quarterly and Annual
performance reports.
Fully completed website
covering all aspects of the
Statutory Direction 2012
Expected Outcome/
Supported Aim (above)
Covalent used as “the norm” when
reporting Performance and/or progress
Efficient production of Performance
reports and automatic updating of
Service’s websites.
Consistent and professional approach to
Performance Management and Reporting
throughout the Council
Substantially better assessment of the
Council’s Public Performance Reporting
arrangements and content by Audit
Scotland.
Consistent and professional approach to
Performance Management and Reporting
throughout the Council
Audit, Risk & Improvement Service Plan 2015/16
Ongoing Actions/Projects Started prior to April 2015
Title/Heading
Team
Start
End
Output
Expected Outcome/
Supported Aim (above)
Full compliance with the Council’s
Complaints Handling Procedure
Fully develop Covalent as a
council-wide complaints and
feedback system
Develop Covalent Browser
interface for all Executive
Managers
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P&I
P&I
Jun 14
Nov 14
Aug 15
May 15
Covalent modules fully
developed to record feedback
and generate correspondence
and reports.
Covalent browser page set up
for each Executive Manager.
Training EMs and/or Covalent
Service/Department “rep” in
the use of Browser
Significant increase in the number of
complaints recorded properly, leading to
better management information and
future improvements in customer service.
Covalent used as “the norm” when
considering Performance Management.
Services developing their own PIs and
Actions without any P&I involvement
Consistent and professional approach to
Performance Management and Reporting
throughout the Council
Audit, Risk & Improvement Service Plan 2015/16
New Planned Actions Due to Start in 2015/16
Description
m
Tea
Start
End
Output
Expected Outcome/
Supported Aim (above)
Deliver the 2015/16 Internal Audit Plan
IA
Apr 15
Mar 16
Completion of annual plan
Contribute to the six year audit strategy
Train 15/16 Auditees on the Covalent
Internal Audit module
IA
Apr 15
Mar 16
Auditee responses recorded
on covalent enabling final
reports to be produced
Formal acceptance and actions
resulting from audit recommendations
Mar 16
Contribute to the
effectiveness of the audit
and risk management
process .
Ongoing working relationship between
Internal Audit and Risk Management.
Confirmation that SIC
Internal Audit is PSIAS
compliant
A professional, independent and
objective Internal Audit Service
Enhanced financial
knowledge contributing
further competencies to the
Audit Team
Provide a professional Internal Audit
Service
Fully qualified Certified
Information Systems
Auditor
Provide a professional Information
Systems Audit service
Develop a plan to facilitate work reliance
between Internal Audit & Risk
Management
Complete external verification of IA
function and report findings to Audit
Committee.
Achieve required 1st year progression
CIPFA qualification for 1 employee (4
exams)
Achieve CISA Certification and completion
of Career Grade
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Risk
& IA
IA
Apr 15
Aug 15
IA
Sep 14
IA
Ongoin
g
Nov15
Jan 16
June
15
Audit, Risk & Improvement Service Plan 2015/16
New Planned Actions Due to Start in 2015/16
Description
m
Implement risk report action plan
Tea
Risk
Start
April 15
End
Output
2017
From Action Plan Committee agreement (4, 9)
plus Strand B, Strand C
started, Strand D, 20, 21 of
Strand E.
Expected Outcome/
Supported Aim (above)
Suite of guidance, methodologies, tools,
techniques and resources to support the
Risk management Strategy;
Specified and agreed appetite
thresholds for individual and cumulative
risk for each category of risk;
JCAD RiskWEB will be reviewed and
revised to suit;
Appropriate management Information
on risk is provided to each directorate.
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Audit, Risk & Improvement Service Plan 2015/16
New Planned Actions Due to Start in 2015/16
Description
m
Refresh and relaunch the risk check
programme
Tea
Risk
Start
End
Output
Mar 16
Clear weighted programme
of risk check visits;
Agreement with colleagues
regarding sharing of
different elements of risk
check programme;
April 15
List of topics and activities
that are reviewed during
each risk check.
April 17
Quality Check risk registers
Quarterly attendance at Directorate
Management Teams
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Risk
Risk
Feb 16
April 15
March
16
Expected Outcome/
Supported Aim (above)
More effective delivery of service;
Clearer recognition of resources
required to deliver risk check
programme;
More accurate identification and
management of risks across the
organisation;
More effective monitoring of
recommendations and actions following
risk check reporting.
Planned and delivered levelling exercises (22) on
risks within each
directorate.
Risks are recorded consistently,
accurately and are complete with
appropriate owners identified;
RMO attends each
management teams four
times per year.
Management Teams and RM are more
engaged, risk is managed more
effectively.
Duplicate risks are identified and
escalated or removed as appropriate.
Audit, Risk & Improvement Service Plan 2015/16
New Planned Actions Due to Start in 2015/16
Description
m
Deliver Risk/JCAD training to 100
employees.
Write a new, comprehensive Performance
Management Strategy.
Research and thereafter consult on the
introduction of a Service review
programme reviewing Service’s priorities,
delivery, change opportunities and
Performance.
Support of the Improvement Service’s
“family group” approach to sharing best
practice and service improvement.
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Tea
Risk
P&I
P&I
P&I
Start
April 15
May
2015
May 15
Apr 15
End
Mar 16
Output
Expected Outcome/
Supported Aim (above)
100 employees trained on
JCAD Risk system (23)
100 more staff can use JCAD Risk
register system effectively
Agreed and approved longterm strategy on
performance measurement,
appraisal, benchmarking,
reporting and target setting
Consistent and professional approach
to Performance Management and
Reporting throughout the Council
Dec 15
Targeted plan of Service
Reviews, agreed
methodology and remit
CMT approval, endorsement and
support of P&I as key facilitators in
future Service reviews.
Greater sharing of Best Practice
information within the Family Group (8
Local Authorities)
Mar 16
In-depth knowledge of Best
Practices used elsewhere
that have a track record of
improving performance in:
Street Cleaning, Equalities,
and HR.
Aug
2015
Greater involvement will mean greater
influence in choosing the next Services
to benefit from the national initiative
Audit, Risk & Improvement Service Plan 2015/16
New Planned Actions Due to Start in 2015/16
Description
m
Develop Covalent to monitor and report
on actions required of officers as a result
of council meetings.
Tea
P& I
Start
End
Output
Expected Outcome/
Supported Aim (above)
Aug 15
Fully implemented system
to track actions required out
of Committee meetings
Properly led and well managed Council
May 15
Investigate SIC participation in “How
Good is our Council” and / or Public
Sector Improvement Framework.
P& I
Sept 15
Develop and Implement a Customer
Focus Strategy.
P&I
May 15
Develop ways of obtaining feedback from
our customers
ARI
April 15
Jan 16
Report to CMT / Council
Decision whether a framework is to be
adopted.
March
16
Customer Focus Strategy
for SIC
Approved and Implemented Customer
Focus Strategy for SIC
Oct 15
Feedback received from our
customers.
Improvement of Service to meet
customer requirements.
The Directorate level actions or most strategically significant operational actions to be delivered are set out in the Directorate Plan and will be
monitored each quarter by the Directorate Management Team and Committee Members as part of the quarterly reviews. The key actions for
this service are set out in this operational Service plans.
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Audit, Risk & Improvement Service Plan 2015/16
Risks to Delivery/Risk Register
Residual
Target
Risk & Details
Frequency
Category
Operational
Corporate Plan
08. A properly led and well-managed council
XFI0015 - Key staff - loss of - Staff leave retirement, resignation, other
Possible
Severity
3
Significant
Risk
Profile
3
Medium
Residual and Planned
Control Measures
9
• Consideration to be givent
o succession planning,
cross-skilling, ERD, training
review
XFI0005 - Staff number/skills shortage - Recruiting
extra staff is not an option when faced with an
increase in workload, due to the MTFP cut-backs.
Training for existing staff is similarly restricted by
very limited financial resources. Staff leave retirement, resignation, other
Likely
4
Minor
2
Medium
8
• Staff training and
development, recruitment,
ERD
XFI0006 - Assault - ARI staff visit may not be
welcomed, agressive or angry colleague may
subject ARI staff to agression/ threats/ violence,
particularly when involved in contentious work such
as investigations
Rare
1
Minor
2
Low
2
• CM to share updated Risk
Assessment with team
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Severity
Frequency
Risk Profile
Assigned To
Minor
2
Possible
3
Medium
6
Crawford
McIntyre
Minor
2
Possible
3
Medium
6
Crawford
McIntyre
Insignificant
1
Rare
1
Low
1
Crawford
McIntyre
Audit, Risk & Improvement Service Plan 2015/16
XFI0008 - Deadlines - failure to meet - ARI have
various deadlines placed upon the services and also
self-established deadlines
Unlikely
2
Minor
2
Low
XFI0016 - Stress - ARI has three distinct disciplines
with eight staff who all work across the corporate
body. Organisation and strategic environment is
changing, ARI staff need to meet new challenges
that come from those changes and from demands
from outside bodies.
Unlikely
2
Significant
3
Medium
4
• Regular review of
deadlines, team meetings,
communications
Minor
2
Rare
1
Low
2
Crawford
McIntyre
6
• Training and recruitment
planned
Significant
3
Rare
1
Low
3
Crawford
McIntyre
Minor
2
Rare
1
Low
2
Crawford
McIntyre
• Risk register currently
being reviewed in
conjunction with team. Once
updated, will be shared fully
& regularly with team.
XFI0027 - After Hours/ Lone working - Staff may
work alone or remotely, either away from the office
or in the council headquarters.
Unlikely
2
Significant
3
Medium
6
XIA0001 - Professional - Other - Risk: Failure to
deliver Audit Plan as per Corporate/ Service plans
and as required by Audit Scotland
Unlikely
2
Significant
3
Medium
6
• Reviewed and monitored
regularly
• RM Review and workshop
to CMT in Dec, action plan
being prepared,
XLSRM0004 - Professional - Other - RM within the
Council is currently being reviewed and refreshed.
Possible
3
Minor
2
Medium
6
XOP0001 - Staff number/skills shortage - P&I has
small number of posts, the organisation is facing an
unprecedented level of cut-backs, reviews and
redesign. P&I staff have a key role to play in all of
those activities and plans. If more work was to be
required, it would compound already over stretched
resources
Unlikely
2
Significant
3
Medium
6
XOP0002 - Professional - Other - P & I are required
to ensure that the appropriate policies are in place,
suitable and sufficient, and implemented to ensure
that the Council can demonstrate Best Value in all
it's activities
Possible
3
Major
4
High
12
Page 24 of 28
• Monitor Service Plan and
Improvement Plan progress
Monthly
Crawford
McIntyre
Minor
2
Rare
1
Low
2
Crawford
McIntyre
Minor
2
Unlikely
2
Low
4
Jim Macleod
Major
4
Unlikely
2
Medium
8
Jim Macleod
Audit, Risk & Improvement Service Plan 2015/16
XOP0003 - Stress - P & I has a significant workload,
community-wide expectations and many conflicting,
unmoveable deadlines, which are often set by
external agencies to which the SIC or P & I report
Possible
3
Significant
3
Medium
9
Jim Macleod
Performance Indicators
Performance Indicators from Council Wide Performance Measures
Council
Corporate Directorate
Audit, Risk &
Improvement Service
Indicators / Measure
Sickness Absence Rates
Employee Review and
Development Meetings
held in Policy Period (MarMay)
Employee Review and
Development Meetings
held in the previous 12
months (as at Jan 2015)
Page 25 of 28
2014/15
(Projected)
2015/16
Target
2014/15
(Projected)
2015/16
Target
2014/15
(Projected)
2015/16
Target
3.9%
TBC
2.2%
TBC
0.2%
2.5%
26%
100%
51%
100%
44%
100%
57%
100%
81%
100%
86%
100%
Performance
Statement
Improvement
Statement
Sickness rates
within ARI are
below the Council
average. These
could be skewed
at any time due to
the small number
of staff in ARI.
Return to work
interviews will be
undertaken in all
cases within
policy
requirements.
Audit, Risk & Improvement Service Plan 2015/16
Return to Work Interviews
n/a
100%
65.4%
100%
100%
100%
All RTWs have
been undertaken
All RTWs will
continue to be
undertaken
Key Service Indicators
Performance Measure
Performance
2012/13
Performance
2013/14
Percentage of Public
Performance Reporting
assessment categories
assessed as “full
compliance”
Not assessed
Page 26 of 28
0%
Performance
2014/15
Awaiting
assessment
Target
2015/16
Performance
Statement
Improvement
Statement
100%
Our 0% rating for
13/14 was partly due
to a poor submission
to Audit Scotland.
ARI will work with
officers to improve
their rating. This will
require mutual cooperation if the
target is to be
achieved
Substantial work has
been done
throughout 2014/15
to ensure that our
rating for 2014/15 is
much better,
although it is unlikely
we will obtain more
than 50%.
Audit, Risk & Improvement Service Plan 2015/16
Performance Measure
“ALARM” (The Public Risk
Management Association)
national performance
model for risk
management rating
Page 27 of 28
Performance
2012/13
Level 2
Performance
2013/14
Level 2
Performance
2014/15
Level 1
Target
2015/16
Performance
Statement
Improvement
Statement
Level 2
The recent review of
risk management
throughout the
Council identified
that the current
documentation and
governance
framework was
inadequate.
An action plan has
been approved at
CMT based on
consultants’
recommendations.
(see above actions)
Audit, Risk & Improvement Service Plan 2015/16
Service Performance Indicators from the Local Government Benchmarking Framework
Scotland 2013/14
Shetland
Indicator
Min
Avg
Max
Year
CORP1 Support
services as a %
of Total Gross
expenditure
2.23
5.15
8.40
Value
Rank
11/12
7.84
32
12/13
2.08
1
13/14
4.53
13
Target
Performance
Statement
Improvement
Statement
The new ARI section
comprises a small
percentage of these
costs, and costs have
remained similar in
previous years.
The reorganisation of
the Service in 2014
produced a
substantial saving in
staff costs, this will
help to drive down
costs in the
Directorate.
Contact Details
Internal Audit
Council HQ
8 North Ness
Lerwick
ZE1 0LZ
audit@shetland.gov.uk
Anona Michael
01595 74 4545
Emma Cripps
01595 74 4543
Ryan McNeillie
01595 74 4637
Alison Anderson 01595 74 4512
Risk Management
Council HQ
8 North Ness
Lerwick
ZE1 0LZ
risk@shetland.gov.uk
Joanne Jamieson 01595 74 4558
Catherine Christie 01595 74 4821
Crawford McIntyre – Executive Manager 01595 74 4546
Page 28 of 28
Performance & Improvement
Council HQ
8 North Ness
Lerwick
ZE1 0LZ
performance@shetland.gov.uk
Jim MacLeod 01595 74 4672
Melissa Mullay 01595 74 4598