Issue - meetings

The Committee had before it a report by David Hughes (Chief Internal Auditor) which presented the outcome of the planned audit of Care Management that was included in the 2017/18 Internal Audit Plan for Aberdeen City Council.

The report recommended:-

That the Committee review, discuss and comment on the issues raised within this report.

David Hughes provided an overview of the planned audit of Care Management which had been presented to Committee as per the audit sharing protocol between this Committee and the Council’s Audit, Risk and Scrutiny Committee. The audit had found that written procedures and records needed to be updated; and a number of payments for care had not been processed through the Care First system. He noted that Internal Audit had made a number of recommendations to the Service to improve future practice and ensure regulatory compliance which had all been accepted by Management.

Thereafter there were questions and comments on (1) the level of risk to the IJB if payments for care were not all being processed through the Care First system; (2) the arrangements the Partnership had put in place to monitor the Care First system; (3) the remits of the Care First Working Group and Self-Directed Support Programme Board; (4) the rationale for the Partnership having a portfolio of residential property; and (5) how the Partnership would engage with staff on the care management issues identified within Internal Audit’s report.

The Committee resolved:-

(i)           to instruct the ACHSCP Business Manager to present further assurance to the Committee’s next meeting, on the how the Partnership would manage and mitigate issues and risks relating to Care First which had been identified by Internal Audit; and

(ii)          otherwise note the report.

The Committee had before it a report by David Hughes (Chief Internal Auditor) which provided the Committee with Internal Audit’s Annual Report and Internal Financial Control Statement for 2017/18.

The report recommended:-

That the Committee -  

(a)          Note the Internal Financial Control Statement for 2017/18;

(b)          Note that the Chief Internal Auditor has confirmed the organisational independence of Internal Audit;

(c)          Note that there has been no limitation to the scope of Internal Audit work during 2017/18;

(d)          Note that an external review of Internal Audit was completed by KPMG and

the outcome from that was reported to Aberdeen City Council’s Audit, Risk

and Scrutiny Committee; and

(e)          Note the progress that IJB management has made with implementing recommendations agreed in Internal Audit reports relating to the IJB.

David Hughes advised that Internal Audit had assessed the IJB’s governance, financial and risk management frameworks and found that reasonable assurance could be placed on the adequacy and effectiveness of the Board’s internal control system. He explained that a number of recommendations for improvement had been made and referred members’ attention to appendix 2 of the report. Mr Hughes concluded by confirming the independence of Internal Audit and noting that its scope had not been limited during 2017-18.

The Chair thanked Mr Hughes for his report and reiterated the importance of a having a robust and reliable internal audit function, as well as having a Committee that would listen to concerns and act on recommendations for improvement.

Thereafter members discussed Internal Audit’s oversight of IJB partnership working, to which Mr Hughes advised that Internal Audit did not have full access to relevant information as they were not NHS Grampian’s internal auditor. The Chair confirmed that NHS Grampian’s internal audit plan for 2018-19 had been approved last week (week commencing 2 April 2018).

The Committee resolved:-

(i)            to note the Internal Financial Control Statement for 2017/18;

(ii)          to note that the Chief Internal Auditor has confirmed the organisational independence of Internal Audit;

(iii)         to note that there has been no limitation to the scope of Internal Audit work during 2017/18;

(iv)         to note that an external review of Internal Audit was completed by KPMG and the outcome from that was reported to Aberdeen City Council’s Audit, Risk and Scrutiny Committee; and

(v)          to note the progress that IJB management has made with implementing recommendations agreed in Internal Audit reports relating to the IJB.