The Governance, Audit, Risk Management and Standards Committee met on Tuesday 24 September 2024 to review various risk registers and audit progress reports. Key discussions included updates on the 2022/23 external audit, risk registers for Children's Services and Adult Social Care & Public Health, and the annual Health and Safety report. The committee also received an update on the progress of Internal Audit and the Corporate Anti-Fraud Team.

Audit Progress Report 2022/23

Members received an update on the progress of the 2022/23 external audit from representatives of Mazars. The amended backstop date for these accounts is now 13 December 2024, with auditors aiming to complete the audit by the end of November. The 2023/24 audit has an amended backstop date of 28 February 2025.

Discussions covered the valuation of property, with the Council engaging an external company due to capacity issues, and the potential for valuations to change. Mazars' audit fees were also discussed, with an explanation that the increase was due to opting into a new procurement process and a reflection of increased workload. Significant risks related to the valuation of property, plant and equipment, investment property, and cash equivalents were clarified, with issues regarding bank confirmation and the creditors list reported as resolved.

Regarding the 2023/24 audit, Mazars indicated they would issue a disclaimed audit opinion to meet the backstop date due to insufficient time to complete the audit. This is expected to affect several hundred authorities nationally.

RESOLVED: That the Audit Progress Report 2022/23 be noted.

Children's Services Directorate Risk Register 2024/25

An information report was presented detailing the quarter 1 2024/25 risk register for Children's Services. The Strategic Director of Children's Services outlined the report, addressing a red risk concerning the recruitment and retention of permanent and experienced social workers. Successes in recruiting overseas social workers and plans to develop staff through a social work academy were highlighted.

Concerns were raised about the downgrade of three risks from red to amber regarding service inspection, systems, partnership arrangements, and recruitment and retention. The Strategic Director explained that measures had been strengthened, capacity increased, and performance management improved, with an Improvement Board and a weekly Board in place. An independent audit of the Children Safeguarding Team indicated reduced risks and improved quality.

The increase in children on a Child Protection Plan was noted, with emphasis on supporting families effectively. Funding from the Department for Education has enabled support and coaching from the London Borough of Islington. A red risk concerning the Mosaic system and a funding gap was discussed, with the system reviewed and the team's placement within the Director of IT's service area agreed. The funding gap was being managed by holding a vacancy.

RESOLVED: That the report be noted.

Adult Social Care & Public Health Directorate Risk Register 2024/25 Q1

Members received an information report on the risk register for the Adult Social Care and Public Health Directorate for quarter 1 of the 2024/25 financial year. The Assistant Director of Health and Wellbeing introduced the report, which identified nine risks. A red risk related to the recruitment and retention of permanent, experienced, and qualified social work staff was discussed. Agency staff are covering most vacant positions, but the team is developing an in-house academy. Making the role more attractive, harmonising grades, and developing an apprentice scheme were suggested.

The challenge to Adult Social Care budgets was addressed, with increased support and funding from the Integrated Care Board. The budget risk is attributed to rising demand for services, and officers are working to improve budget monitoring. An additional £5 million in growth has been included in the budget, which is noted as volatile due to placement costs.

Regarding poor provider performance in the community equipment market, a TUPE issue was raised, and the Assistant Director undertook to provide further details. Fraud, concerning the misuse of direct payments and misrepresentation of financial circumstances for residential care, was also discussed, with efforts to ensure staff are aware of fraudulent activity indicators. Improved interaction between different IT systems was noted, positively impacting provider performance and public health resource management.

RESOLVED: That the report be noted.

Annual Health and Safety Report for 2023-2024

The committee received a report detailing the annual review of health and safety performance. The Director of Human Resources and Organisational Development introduced the report. Clarification was sought on accident/incident figures for maintained schools, with the officer to double-check and provide a breakdown. The requirement for asbestos re-inspection surveys was confirmed, with reassurance that inspections would be non-intrusive. Personal Emergency Evacuation Plans (PEEPs) and General Emergency Evacuation Plans (GEEPs) were explained.

A red risk concerning the failure to fulfil the Council's Health and Safety duties was discussed, with training for the Corporate Leadership Team being put in place and confidence expressed in addressing this risk within six months. The inclusion of protected characteristics like pregnancy and maternity in equality implications was accepted as an oversight.

RESOLVED: That:

• (1) the Accidents and Incidents report be noted;
• (2) the Health and Safety and Corporate Health and Safety Plan, as set out in Appendix 3 to the officer report, be noted;
• (3) the information in relation to the Employee Assist Programme be noted.

Internal Audit & Corporate Anti Fraud Team (CAFT) Progress Report for the period ending 31 August 2024

Members received a report on the progress of Internal Audit and CAFT against their 2024/25 plans and the outcomes of reactive investigations. The Interim Assistant Director of Audit and Anti-Fraud explained that performance indicator figures were not yet available due to a recent change in the indicator, and the client satisfaction survey was incomplete.

RESOLVED: That the Internal Audit and CAFT progress report be noted.

Establishment of the Standards Working Group

RESOLVED: That the Standards Working Group be established and be comprised of the following Members and Independent Persons:

• Independent Member: Mr James Coyle, Dr John Kirkland
• Conservative Member: Councillor Yogesh Teli
• Labour Member: Antonio Weiss

Reserve Members were also appointed. Membership rules stipulate that the group will comprise one member from each main political party and one Independent Member when required.