INTERIM MANAGEMENT LETTER FROM PWC …egenda.dumgal.gov.uk/aksdumgal/images/att32899.pdf · Report Audit & Risk Management Committee 22 April 2014 INTERIM MANAGEMENT LETTER FROM PWC

Report Audit & Risk Management Committee 22 April 2014

INTERIM MANAGEMENT LETTER FROM PWC ON 2013/14 AUDIT OF DUMFRIES & GALLOWAY COUNCIL 1. Purpose of Report The purpose of this report is to ask Members to consider the details of the External Auditor’s interim management letter in respect of the Council’s 2013/14 audit. 2. Recommendations Members are asked to note:- 2.1 the issues raised in the External Auditor’s interim management letter and the actions identified to address these issues; and 2.2 that this Committee will be kept informed of progress on each of the issues raised to ensure that the recommended actions are undertaken prior to the identified deadlines. 3. Considerations 3.1 PWC carried out an interim review of the Council’s arrangements for the production of the financial statements, corporate governance and performance management over a two week period in January 2014. This is in preparation for their final audit visit in July and August 2014. This report highlights the issues that arose from that initial audit. 3.2 PWC’s review of the Council’s systems of internal financial control indicated that a sound control framework is in place. Appendix 1 contains details of two new action points raised by the External Auditors this year. Appendices 2 and 3 contain details of previous action points raised and the progress made to address these action points. 4. Governance Assurance The External Auditor is required to audit the Council’s financial statements in accordance with relevant legal and regulatory requirements and International Standards on Auditing (UK and Ireland) as required by the Code of Audit Practice approved by the Accounts Commission. 5. Impact Assessment As this report does not propose a change in policy, the formal adoption of a plan, policy or strategy it is not necessary to complete an Impact Assessment. Author(s) NAME DESIGNATION CONTACT

DETAILS Fiona McLaren Finance Officer (Corporate Finance

& Integra) 01387 260394

Approved by NAME DESIGNATION Paul Garrett Head of Finance Appendices - 1 Appendix 1 – Dumfries & Galloway Council Interim Management Letter 2013/14

PricewaterhouseCoopers LLP, 141 Bothwell Street, Glasgow, G2 7EQT: +44 (0) 141 248 2644, F: +44 (0) 141 242 7481, www.pwc.co.uk

PricewaterhouseCoopers LLP is a limited liability partnership registered in England with registered number OC303525. The registered office ofPricewaterhouseCoopers LLP is 1 Embankment Place, London WC2N 6RH. PricewaterhouseCoopers LLP is authorised and regulated by the Financial Services Authority for designated investment business.

Paul GarrettDumfries and Galloway CouncilCouncil OfficesEnglish StreetDumfriesDG1 2DD

10 April 2014

Our ref: LP/TL

Dear Paul

Interim Management Letter for Year Ending 31 March 2014

This letter sets out the finding of our interim visit to the Council in January 2014. The purpose of this visit wasto update our understanding of the Council, its operating environment and the risks it faces as a means toinform and direct our year-end audit.

Responsibilities of Management and Audit

It is the responsibility of Management to maintain adequate and effective financial systems and to arrange foran appropriate system of internal control. As your auditors, for the purposes of our audit assurance, we evaluatesignificant financial systems and associated controls within the Council. In practice, we do not examine everyfinancial activity and as a result it cannot be expected that we will have identified all weaknesses or areas forimprovement that may exist.

The prime responsibility for the prevention and detection of fraud and irregularities also rests withmanagement. Management has a duty to take reasonable steps to limit the opportunity for corrupt practices. Itis our responsibility to review the adequacy of these arrangements, but our work does not remove the possibilitythat fraud, corruption or irregularity may have occurred and remain undetected.

Scope of Work

As part of our interim visit, we have updated our understanding of the controls in place over the Payroll andNon-Domestic Rates systems. We have not identified any significant changes to the control environment. Wehave, however, identified 2 new controls issues relating to the controls over the payroll system. These aredetailed in Appendix 1.

During this visit, we also reviewed the outstanding external audit actions arising from the 2010/11 to 2012/13audit process. In total, there were 19 actions brought forward from prior years, of which:

5 have now been agreed as closed;

3 have been reported as closed by management and will be verified through our testing during our finalaudit visit;

9 are in progress; and

2 are not yet due; however, for the sake of completeness, a management update on progress has beenprovided.

A table summarising the number of outstanding actions and their current status is included in Appendix 2 anddetails of all recommendations brought forward and their progress is shown in Appendix 3.

2

We would like to take this opportunity to thank all management and staff that for their assistance during ourinterim work.

Yours sincerely

Lindsey PatersonDirector

Appendix 1 – Internal control findings from interim visit - 2013/14

Original Finding and/or Recommendation Management response

1 Addition and removal of starters and leavers within the pension database

As part of our payroll testing we looked to see whether new employees and leavers had been added to or removed fromthe pension administration database (Axise) on a timely basis. We found the following:

In 9 out of 45 cases tested the new employee had not been added to Axise by the time of our testing; and In 11 out of 45 cases tested the leaver had not been removed from Axise at the time of our testing.

The contributions for these employees had been correctly recorded within the payroll system (iTrent); however thecorresponding pension record within Axise was not kept up to date.

We have been advised that this is due to resource constraints within the pension team, meaning that the pensionadministration database is not kept up to date for members’ records throughout the year. A year-end reconciliation isperformed between the payroll system (iTrent) and Axise, highlighting any pension contributions for which there existsno matching profile on Axise, or any profiles with an end date on iTrent without a corresponding end date on Axise.

There is a risk that incorrect information on the number of active, deferred and pension members is reported duringthe year and there is a risk that retrospective correction of this data could result in errors. We recommend that thepension database is kept up to date throughout the year. We also recommend that a full audit trail of the year-endreconciliation is maintained to allow us to obtain comfort over membership details during our final audit visit.

Risk Rating: Medium

Normal administrative controls are inplace to ensure that records areupdated regularly by the pension’steam throughout the year.

In addition, a year-end process which

is built into Pensions System software

is used to fully reconcile member and

contribution records between the

payroll and pensions systems. The

year-end process is a highly effective

and robust electronic process and is

carried out on an annual basis. Our

practice is consistent with other

Scottish Pension Administering

Authorities.

Responsible Officer: Performance

and Reward Manager

Implementation Date: Annually

4

Original Finding and/or Recommendation Management response

2 Retention of supporting documentation for leavers

From our sample of 45 leavers in the year we identified two instances whereby the supporting documentation had beenplaced in confidential waste prior to scanning onto the system meaning no supporting evidence was retained. We notethat this was an isolated incident in August 2013 and so does not prevent us from placing reliance on payroll controlsfor the purpose of our audit of the financial statements of the Council.

Without supporting documentation there is a risk that information for leavers is not correctly recorded on the system.We recommend that all supporting documentation for leavers is maintained either by retaining a hard or scanned copy.

Risk Rating: Low risk

Staff have been given updated trainingon quality control when scanninginformation into employee files toensure the integrity of the file ismaintained.

Responsible Officer: Pay &

Employment Services Manager

Implementation Date: April 2014

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Appendix 2 – Status of outstanding external audit recommendations (2010/11 – 2012/13)

Report Number ofoutstanding

recommendations

Status of recommendations as at 10 April 2014

Agreed as closed Closed subject toverification by

PwC

Not yet due In progress

Final Management Letter 2010/11 (Audit Scotland) 2 2 - - -

Interim Management Letter 2011/12 (PwC) 3 - 3 - -

Final Audit Report 2011/12 (PwC) 2 2 - - -

Internal Controls Management Letter 2012/13 (PwC) 5 - - - 5

Final Audit Report 2012/13 (PwC) 7 1 - 2 4

19 5 3 2 9

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Appendix 3 – Detail of 0utstanding external audit recommendations (2010/11 – 2012/13)

Original Finding and/or Recommendation Management responseApril/Sept 2013

Management responseApril 2014

1 Non Domestic Rates Billing and Collection Systems(2010/11 Audit Scotland Final Management Letter)

The Council has resolved to undergo a comprehensive programme for reviewing theaward of reliefs and discounts on a two year cycle. Auditors noted however that thedeadline for the completion of this review of March 2011 has passed.

Responsible Officer: Principal Revenues officer

Implementation date: December 2011

Risk rating: High

Management response(April 2013):

This has been delayed due toresourcing issues. However it isnow underway and is likely to becompleted by July 2013.

External audit response(April 2013):

The Integra implementation putadditional strain on resourceswhich impacted the completionof this work. We would haveexpected the review of NDR tohave been completed by the timeof our interim visit.Management’s deadline for thereview of reliefs and discounts isnow two years overdue.

Programme of reviewing reliefs anddiscounts completed in July 2013.All reliefs and discounts now havebeen assigned a review date andwill be reviewed on a bi-annualbasis.

Status: Complete

PwC comment: Supportingevidence has been obtained inrelation to the review programmeand therefore we agree that thisrecommendation is complete.

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2 Completeness of Key Documentation(Audit Scotland recommendation raised in 2010/11)

The council is required, under the Local Authority Act (s) 1973, to make arrangementsfor the proper administration of its financial affairs. The council discharges thisresponsibility through the application of Financial Regulations, Codes and PracticeNotes by every staff member to each financial transaction.

Whilst the council has made efforts during the current financial year to ensure thatFinancial codes are up to date the supporting practice notes and proceduraldocumentation require improvement and have not been maintained on a robust basis;example of where improvements could be made include cash receipting, cashreconciliation, treasury management, payroll and the general ledger.

There is a risk to the council where procedural documentation is not routinely updatedincluding a potential lack of clarity regarding individual roles and responsibilities orissues such as ensuring coverage and the operation of key financial controls.

Responsible Officer: Business Performance and Development Manager

Implementation Date: December 2012


This recommendation was heldback due to the implementationof the new Integra system.

The financial codes are currentlyunder review and this processshould be completed by end ofFebruary 2013.

Management response:

Financial Codes have been updatedon an individual basis to reflect keychanges and all Codes are keptunder continual review and areupdated as required.

Status: Complete

PwC comment: We have obtainedevidence that the Financial Codeshave been refreshed and thereforeagree that this recommendation iscomplete; however we recommendthat these Codes should be kept upto date on an ongoing basis goingforward.

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3 Information Technology General Controls Review of User Access Rights(Interim Management Letter 2011/12)

A review of user access rights to Powersolve (the Council’s general ledger) is conductedtwice a year. However there is no equivalent control for the systems that interface withPowersolve, including the PECOS electronic ordering system, the iTrent HR andpayroll system, the Northgate revenue and benefits system and the AIMS incomemanagement system.

There is a risk of inappropriate access rights on the systems that interface withPowersolve, which could result in incorrect information being fed into the generalledger.

Dumfries and Galloway council should extend the biannual review of access rights to allsystems to ensure only authorised personnel have access to the Council’s financesystems.

Responsible Officer: Technology Services Manager



Graeme McIlorum advised that,due to delays in therestructuring process, the targetdate for this has been pushedback until September 2013.


System user account administrationremains the responsibility of eachsystem support team; howeverthere has been improvedcommunication with the Business &Technology Service to ensure useraccess is appropriate.

Planning is underway to integratethese teams into the Business &Technology Service to consolidatesupport for key systems andintroduce consistent and improvedprocesses.

Status: (Complete subject toverification)

PwC comment: A sample of useraccess rights will be tested as partof our final visit in July/August2014 and our findings will bereported in our Annual Report.

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4 Information Technology General Controls Termination of Access forLeavers(Interim Management Letter 2011/12)

We selected 60 leavers from payroll and checked that these people had been removedfrom the operating system and all finance applications. The following exceptions werenoted:

Two instances where access to the Northgate system had not been removed;

Two instances where access to the AIMS income management system had not beenremoved; and

18 instances where access to the Powersolve system had not been removed.




Graeme McIlorum advised that,due to delays in therestructuring process, the targetdate for this has been pushedback until September 2013.


The corporate process for new useraccounts was reviewed. Thisimproved processes particularlyaround new starts, leavers, andmaternity leave.


Status: Complete (subject toverification)


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5 Information Technology General Controls - New User Access to Systems(Interim Management Letter 2011/12)

A new user access request form must be completed and authorised before new users aregranted access to most Council applications. In our testing of 60 new users we noted 10instances where no user access request form was available, and authorisation could notbe verified. System administrators should ensure that authorisation is documentedbefore new users are created on any Council system.


Implementation date: December 2012

Risk rating: Medium


Due to the implementation ofIntegra, there was a delay incommencing thisrecommendation. New userrequest forms will be finalised inMarch 2013 and action willcommence to incorporate theseinto procedures as soon aspossible.

External audit response(April 2013):

As this recommendation is threemonths behind schedule, we willrevisit this as part of our finalexternal audit visit.

The corporate process for new useraccounts was reviewed. Thisimproved processes particularlyaround new starts, leavers, andmaternity leave.


Status: Complete (subject toverification)


6 Police and Fire Reform Scotland Act(Final Audit Report 2011/12)

The Council should ensure that arrangements are in place to ensure all relevant assetsand liabilities can be transferred over to the single Police and Fire Authorities.

Responsible Officer: Co-ordinator for Police and Fire & Rescue Pathfinder Project /Head of Finance

Implementation Date: September 2013


Work is continuing to ensurethat all arrangements are inplace for the transfer on 1 April2013 and also the arrangementsrequired post April to ensurethat the annual accounts and theaudit process are completedsuccessfully.


All assets and liabilities have beentransferred to the new bodies. Thesplit of the Balance Sheet has beenaudited by PwC.

Status: Complete

PwC comment: Agreed

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7 Annual Governance Statement(Final Audit Report 2011/12)

In order to comply with best practice, the Council should consider including an AnnualGovernance Statement in its annual accounts for 2012/13.

Responsible Officer: Director Chief Executive Services

Implementation Date: March 2013


Alex Haswell advised thatofficers are reviewing previouswork undertaken to provide anAnnual Governance Statement.The challenge with this relates toproviding evidence in support ofthe Statement. This work willrequire to be undertaken on anhistoric basis. An update will beprovided by March 2013. Infuture financial years, evidencewill be in-gathered on an on-going basis, which will simplifymatters. An Annual GovernanceStatement will be provided by 31March 2013. It is likely,however, that supportingevidence will require to becollated up to September 2013.


An Annual Governance Statementwas included in the 2012/13 AnnualAccounts and will continue to beincluded in future years’ AnnualAccounts.

Status: Complete

PwC comment: Agreed

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8 Amendments to supplier data(Internal Controls Management Letter 2012/13)

From a sample of 60 amendments to supplier details the following exceptions werenoted:

Supplier detail change forms completed and signed by an authorised signatorywere present in only 5 of the sample of 60 reviewed.

In 2 cases the change was initiated solely on an email from the supplier which iscontrary to Purchase Ledger guidance issued.

In another 4 cases the supplier details were subsequently amended and as nohistory is retained on Integra it was not possible to confirm these changes hadbeen correctly entered.

For 2 of the 60 changes tested, there was no documentation to support thechange.

Where the creation of a new supplier is originated by Purchase Ledger staff, nonew supplier forms are completed; the receipt of an invoice for payment is thebasis for the creation.

The most common type of fraud witnessed in the public sector in recent years has beenprocurement fraud, specifically changes made to supplier bank details and the creationof fictitious suppliers. Without appropriate controls around the creation andamendment of supplier details there could be a risk of procurement fraud to theCouncil.

Responsible Officer: Head of Finance

Implementation date: 2 September 2013

Risk rating: High

N/A Management response:

The weakness – “Amendments tothe supplier data” which wasassessed as high risk has since beenreviewed as a high priority withrobust procedures put in place toaddress the weaknesses identified.A copy of the new procedures hasbeen sent to Internal Audit forreview. The new process wasenacted as from Monday 2September 2013.

Internal audit is due to review andreport on this area during summer2014.

Status: Completion to beconfirmed by internal audit

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9 Separation of duties in the MILAN system(Internal Controls Management Letter 2012/13)

There was 1 case (out of 12 tested) where the same signature appeared on the orderequivalent, the GRN equivalent and the invoice.

Accidental errors or fraudulent purchases might not get picked up if there is noseparation of duties or secondary review in the purchase system.

Responsible Officer: Senior Manager, Property & Architectural Services

Implementation Date: 31 March 2014

Risk Rating: Medium


Design Services will address theprocesses surroundingauthorisation in Milan to ensureseparation of duties occurs.



10 Authorisation of payments in Milan(Internal Controls Management Letter 2012/13)

From a sample of 60 invoices selected across the Council systems, one invoice throughMILAN had been signed by a signatory who was not on the authorised signatory list.

Payment errors could be made if invoices are not checked by persons who have beengiven the appropriate authority to do so.

Responsible Officer: Senior Manager, Property & Architectural Services

Implementation Date: 31 October 2013

Risk Rating: Medium


Design Services will address theprocesses surroundingauthorisation in Milan to ensurecertification is carried out only bythose officers who are recorded onthe Council’s Authorised SignatoryList.



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11 BACS runs and approvals(Internal Controls Management Letter 2012/13)

From a sample of 42 BACS payments the following exceptions were noted:

An adequate audit trail was not kept for 20 of the 42 BACS payments runsinspected. There is no assurance therefore that all BACS runs can be traced back toauthorised payment runs.

There was a clear separation of duties in only 14% (6 out of42) in the sample, eitherthe payment run was prepared by one person and submitted by a different personor the pre-authorisation report was signed by someone independent of the paymentrun and BACS process.

There is a control weakness in that the same person can prepare and send thepayment run via BACS without it being signed off or verified by a second person.

Accidental errors or fraudulent payments might not get picked up if there is noseparation of duties or secondary review in the BACS payment run.



Risk Rating: Medium


The range of weaknesses identifiedunder “BACS runs and approvals”was reviewed with robustprocedures put in place to addressthe weaknesses identified. A copyof the new procedures has beensent to Internal Audit for review on31 October 2013. The new processwas enacted as from Thursday 31October 2013.



15



12 Financial procedures(Internal Controls Management Letter 2012/13)

Financial procedures which detail the day to day operation of the accounts payableledger system have been documented; however complete written instructions have notbeen prepared which detail the day to day operation of the purchase ledger system.

Users might not follow appropriate protocol and procedures if instructions are notdocumented and made available to staff.


Implementation Date: 31 March 2014

Risk Rating: Low


Initially it was hoped that thefinancial procedures/writteninstructions would be completed by31 December 2013. However dueto other pressures on the sectionthese are not yet finalised. Workhas been carried out to create afinancial procedures document byvarious members of staff in thesection, but this needs to be fullycompleted, pulled together, andreviewed as a whole.

Status: In progress

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13 Objection to Accounts(Final Audit Report 2012/13, Recommendation 1)

The Council should work with Loreburn Community Council to ensure that all assetsowned by the Council which were part of the Common Good of the former Royal Burghof Dumfries are disclosed in the Accounts as being held under the Dumfries CommonGood Fund, thereby seeking to resolve this matter fully.

Responsible Officer: Head of Corporate Support

Implementation Date: August 2014

Management response(Sept 2013)

The Council is committed toincreasing understanding andtransparency on all aspects ofCommon Good. To this end,Property Services has prepared alist of Common Good heritableassets as known at this point intime. In addition, training isbeing organised for all CommonGood Sub-Committee andCouncil Members which will,inter alia, cover the definition ofCommon Good assets thusassisting this work. A full reviewof all Dumfries title deeds wouldbe a costly and resource-intensive exercise; accordingly,the Council is committed toagreeing a targeted approachwith Loreburn CommunityCouncil to address concernsover specific assets aimed atresolving this matter.

Training took place for all Common

Good sub-committee members in

October 2013. It has resulted in

increased knowledge and interest in

common good issues.

A Loreburn Community Council

member offered his time and

expertise in assisting the Council

with reviewing deeds and listing

assets. This was gratefully accepted

and represents a positive co-

operative approach to addressing

this issue. The work is expected to

take around 2 years to complete.

Status: Not yet due

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14 Accounts Payable Controls(Final Audit Report 2012/13, Recommendation 2)

A further review into accounts payable controls should be performed by Internal Auditto further investigate the extent of the control weaknesses identified in this review, asreported in our separate Internal Controls Management Letter.

Responsible Officer: Chief Internal Auditor

Implementation Date: June 2014


Measures to address identifiedissues are now being progressedand a further review intoaccounts payable controls will beperformed by Internal Audit toensure that revised controlarrangements are effective.

Internal Audit performed a follow-up audit of control compliance(mainly in central creditors) inApril/May 2014 and it will bereported by June 2014.

Status: Not yet due

15 Manual Journal Processor Report(Final Audit Report 2012/13, Recommendation 3)

Through discussions with Capita, management should ensure that the name/user ID ofthe persons processing journals can be extracted into a report for monitoring purposes.




A report which extracts therequired control information isnow being developed.

The report was amended in

September 2013 and has been run

monthly in 2014.

Status: Completed

PwC comment: Evidence of this

report has been obtained and

therefore we agree that this

recommendation is closed.

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16 Welfare Reform(Final Audit Report 2012/13, Recommendation 4)

The Council should continue to put specific arrangements in place to ensure thatWelfare Reform impacts can be planned, coordinated, monitored and successfullyaddressed.

Responsible Officer: Head of Strategic Housing, Welfare Reform and Revenues &

Benefits

Implementation Date: On-going as the roll out of the various statutory provisions

continues to 2017.


The Council has established anAd Hoc Welfare Reform SubCommittee and there is also anestablished Officers WorkingGroup and Financial InclusionStrategy Working group. Thesestructures will allow the Counciland its key partners to plan for,co-ordinate, monitor and delivera range of measures in relationto welfare reform.

A range of specific actions toplan for and mitigate the impactof welfare reform have beenagreed through committee andare being taken forward.

Additional budget provision hasbeen allocated to supportWelfare Reform initiatives andongoing requirements will bereviewed as part of ongoingbudget setting.

The actions to address WelfareReform are on-going and theManagement Response from 2013still applies.

In addition, the Welfare ReformSub Committee is now a StandingCommittee with delegated powers,agreed by Full Council in November2013.

Status: In Progress

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17 Equal Pay(Final Audit Report 2012/13, Recommendation 5)

Due to the potential risk to the Council, Management should continue to activelymanage any developments in respect of equal pay claims. This should include regularbriefings for Members.

Responsible Officer: Head of Organisational Development & HR

Implementation Date: Continue with the system of briefings already started. Next

briefing due in September 2013.


The Council will continue toreview the status of currentclaims and monitor case law forany significant or emergingdevelopments that might impactthese. The Council’s CorporateManagement Team andMembers will be briefed on aregular (quarterly) basis.Members are routinely updatedas part of reports on budgetdevelopment/ financialstatements.

Significant progress has been made

in reviewing all 409 claims

currently listed with CEOT to

identify the extent of liability and

set out options for settlement.

In November 2013 Full Council

received an update report which

recommended settlement of all

Equal Pay claims listed at tribunal.

All CEOT claims have been ‘sisted’

to allow the parties to continue

settlement discussions with an

update due in April 2014.

Positive and constructive

discussions continue to take place

with the Unions representing the

409 claimants on options and

arrangements for settlement.

Status: In Progress

20



18 Landfill Sites(Final Audit Report 2012/13, Recommendation 6)

The Council should continue to monitor waste management service contracts to ensureservice quality is maintained.

Responsible Officer: Head of Infrastructure & Commissioning

Implementation Date: Immediate and ongoing


Management and monitoring ofthe wastemanagement/recycling PFIcontract is ongoing and willcontinue in accordance with therequirements of the contract forits remaining 18 yearduration. Development of thecontract will continue at astrategic/tactical level andmonitoring of the contract willcontinue at atactical/operational level withregular performance meetingsongoing in both cases.

Development of the contract tomeet the Waste (Scotland)Regulations 2012 has nowcommenced and regularperformance meetings continue.

A warning notice will be issued forcurrent low diversion performanceand financial penalties will belevied in accordance with thecontract.

Status: In Progress

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19 Social Work Services(Final Audit Report 2012/13, Recommendation 7)

Social Work Services management prepared an action plan to address the weaknessesin the business and financial management arrangements; this was presented to theCouncil's Social Work Services Committee on 21 February 2013. The action planshowed an ambitious target for management to achieve, with a large number of shortterm actions between November 2012 and March 2013.

Close monitoring and scrutiny over financial management within the service isrequired during 2013/14.

Responsible Officer: Interim Chief Social Work Officer/Head of Finance

Implementation Date: Immediate and ongoing


Both the Social Work Way

Forward Action Plan and the

Social Work Budget Monitoring

position will be subject to

ongoing, detailed management

action and review and will be

reported to each meeting of the

Social Work Services

Committee.

The ‘Way Forward’ work has

progressed during the year. This

has included a significant element

of scrutiny at both senior officer

and elected member level. Progress

to date was last reported to Social

Work Services Committee on 12

December 2013. A further report

will be provided following the end

of the 2013/14 financial year.

Budget monitoring arrangements

have been strengthened during the

year and continue to be scrutinised

to ensure that they remain fit for

purpose. Regular reports are

provided to Social Work Services

Committee to allow detailed

scrutiny.

In June 2013 a number of reviews

were agreed to be undertaken by

the Social Work Services

Management Team. Progress on

these reviews continues to be

reported to the Social Work

Services Committee.

Status: In Progress

Documents

INTERIM MANAGEMENT LETTER FROM PWC …egenda.dumgal.gov.uk/aksdumgal/images/att32899.pdf · Report Audit & Risk Management Committee 22 April 2014 INTERIM MANAGEMENT LETTER FROM PWC