SUMMARY OF FINDINGS
Control Objective Findings / Risk Recommendations
Control Objective / Findings / Risk / Recommendations
1.GENERAL
1.1Policies and procedures over the control and the administration of key areas of operation are established with policies appropriately approved and reviewed. / None / N/A
1.2Access to end user systems is adequately restricted with critical systems files backed up on a regular basis and adequate change control procedures in place. Software licences are up to date and installable media is securely located. / Verbal Comment / Ascertain during the follow up whether the new LS/CMI system has all the functionality required or whether the Access Database should still be developed as the current Excel spreadsheet is not fit for purpose.
1.3The application of value for money criteria within Criminal Justice Social Work Services (CJSWS) is appropriately addressed. / None / N/A
1.4Measures are in place to prevent interruption of critical areas of operation. / None / N/A
2.HUMAN RESOURCE MANAGEMENT
2.1Staffing arrangements for CJSWS are appropriately determined and administered in accordance with national conditions and local policies. / None / N/A
2.2Time sheet information is appropriately completed and accurately compiled. / Verbal Comment / Hours worked should always be detailed on timesheets.
2.3Scottish Social Services Council (SSSC) registration requirements are being met. / None / N/A
2.4Supervision Guidance policy is being adhered to and appropriately recorded. / Verbal Comment / Supervision records should be stored in a format that achieves functionality.
3.CJSWS – MISCELLANEOUS
3.1Recommendations contained within external performance / inspection reports have been adequately addressed. / None / N/A
3.2Statutory Performance Indicators are accurately completed and promptly submitted. / None / N/A
3.3A service specific Risk Register is in place. / None / N/A
3.4Records are retained and destroyed in accordance with the Council’s Retention and Destruction Schedule. / Verbal Comment / Ensure that destruction dates are recorded on files as they transfer to the ‘closed’ section.
3.5Travel is undertaken in accordance with Council Policy. / Verbal Comment / All travel requests must be appropriately authorised.
3.6Vehicles are appropriately utilised by insured drivers with logbooks maintained. / There are two Community Service Supervisors and one Community Service Organiser who drive the vehicle. We were informed by the Insurance Section that none of these employees are recorded on the insurance database. No information on MiDAS or other relevant training could be provided by Safety and Risk Management.
The CJ Assistant has informed Audit that both MiDAS training and Driver Development Training has been undertaken by the three drivers. However, it would appear that the process of insuring the drivers under the Council’s insurance scheme has not been progressed.
  1. Employees are driving Council owned vehicles without being appropriately insured.
  1. Information regarding training is not being communicated to the Insurance Section.
Audit Comment #2 /
  1. All drivers must be insured in accordance with Council requirements. (See guidance on the SIC Intranet, Insurance, Drivers of Council Vehicles).
  1. Driver Development Training should be communicated.

3.7Petty Cash balances are reconciled on a regular basis and maintained on an imprest system. / A review of the petty cash showed the cash as £42.50 down. It has been confirmed by e-mail, that £42.50 was removed by the Community Service Supervisor to reimburse clients for fares. This is normal practice. There was no corresponding slip in the cash box.
The petty cash box is accessed by all staff members. Slips are always signed by the client receiving the cash, however slips are not always signed by the staff member disbursing the cash. Receipts/bus tickets are currently not requested from the clients.
  1. Corresponding cash slips are not always being completed when cash is removed from the cash box
  1. Slips are not always signed by the disbursing officer
  1. Bus ticket/receipts are not being requested
Audit Comment #1 /
  1. Cash slips must always be fully completed when cash is removed / disbursed from the cash box.
  1. Where practical, receipts should always be obtained.

3.8Credit cards are adequately secured and credit card procedures adhered to. / None / N/A

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