audit and risk committee meeting papers · audit and risk committee meeting 18 february 2020 action...

Audit and Risk Committee Meeting Papers

Tuesday 12 May 2020, 6.30pm

By Tele Conference

Item Subject Report For Status Page Time

1 Welcome and apologies - 6.30

2 Declarations of interest - 6.31

3 Meeting minutes – 18 February 2020 Decision Public 1 6.32

4 Actions log Information Public 6 6.35

5 Themed presentation – COVID-19 Discussion Public - 6.40

6 Internal audit reports:

a) Internal audit progress report

b) Internal audit outstanding

recommendations report

c) Estate management

d) Housing rents

e) Safeguarding

f) Accounts payable and procurement

g) Payroll (Oral update)

h) Resident engagement

i) Counter fraud report Q4 2019/20

Discussion Public

8

12

13

25

36

46

-

52

63

6.55

7 Discussion Confidential 70 7.35

8 Resident scrutiny – customer contact centre Discussion Public 74 7.45

9 Risk register Q1 2020/21 and assurance map Discussion Public 83 8.00

10 Audit Committee forward plan 2020 Information Public 92 8.20

11 Any other business - - 8.30

Audit & Risk Committee Meeting 12 May 2020

Agenda

Homes for Haringey

Audit and Risk Committee Meeting 18 February 2020

Meeting: Audit and Risk Committee Meeting

Date & Time: 18 February 2020, 6.30pm

Venue: Conference Room 1, 48 Station Road, Wood Green

Present: Adzowa Kwabla-Oklikah (AKO) – Chair, Andrew Crompton (AC), Cllr

Dana Carlin (DC), Edward Robinson (ER), Costa Elia (CE)

Officers in

Attendance:

Sean McLaughlin (SM), Puneet Rajput (PR), Tracey Downie (TD), Minesh

Jani (MJ), Pete Davey (PD)

Apologies: Denise Gandy (DG)

Item Minutes Action

01/20 Welcome, Apologies and Declarations of Interest

The Chair welcomed members and officers to the meeting. New

members were introduced. Apologies were noted as above. There

were no declarations of interest.

02/20 External Audit Plan 2019/20

AKO welcomed Andy Lowe (AL), Partner at PWC, who presented the

external audit plan. He set out the proposed strategy for the external

audit and highlighted the key risks in relation to the audit. Significant

risks were mandated by auditing standards and the risk in relation to

inaccurate recording of pension scheme liabilities was a regulatory

requirement.

The audit would include transactions relating to HfH’s management

agreement to run the Haringey Community Benefit Society and also

HfH’s accounting for fire safety.

AL highlighted recent developments in auditing which would be

covered by the audit including the introduction of a new Streamlined

Energy and Carbon Reporting Framework. AL would provide material

to assist with reporting on this in the financial statements.

The Committee approved the external audit fee of £33,880 for the

2019/20 external audit.

AL left the meeting at this point.

03/20 Presentation on IT at HfH

PD gave a presentation on the use of business systems at HfH. The

main housing management system (OHMS) was currently being

1

Homes for Haringey


Item Minutes

Action

upgraded and was due for completion by December this year. In

response to a question, PD confirmed there was good project

oversight of the upgrade by both the Council and HfH. For the three

months since commencement, the project was on schedule.

The Council and HfH Apps currently in use were discussed and whilst

residents seemed generally happy with them there was some

confusion between the two.

PD set out arrangements and systems for data security management

and information on how vulnerability is recorded.

The Committee thanked PD for an informative presentation and

asked for the slides to be circulated.

PD left at this point.

PR

04/20 Minutes of the Meeting 15 October 2019

The minutes of the meeting held on 15 October 2019 were

approved as an accurate record of the meeting and signed by the

Chair.

05/20 Actions Log

PR informed the Committee that non-compliant spend was

continuing at a similar level previously reported to the Committee

and that this was currently being re-assessed following changes in the

Property Services department. A report would be presented at the

next Committee meeting.

In relation to the internal audit progress summary, the Committee

requested inclusion of the original due date for each audit in a

separate column.

PR

MJ

06/20 Internal Audit Outstanding Recommendations

PR reported slippage with progressing internal audit

recommendations, largely in Property Services due to changes in

personnel. SM informed the Committee of arrangements for the

management of the directorate and the appointment of interim

senior staff. DC asked for incorporation of a traffic light rating

against the list of outstanding recommendations to assist the

Committee to focus on any key areas of concern.

PR

2

Homes for Haringey


Item Minutes

Action

07/20 Internal Audit – Vehicle Management

This report had received limited assurance. This was largely due to

re-procurement risks inherent at the time. In relation to vehicle

inspection (recommendation 4.5), the Committee asked for more

assurance on the existence of a list and a process.

More assurance in general was requested by the Committee on fleet

management, policies and procedures and comparison against good

practice. The Committee also asked to what extent the fleet could be

more ‘green’ and environmentally sustainable in line with Council

objectives on carbon emissions. This would be covered in a

presentation to the Committee at its meeting in July.

HRS

Director

HRS

Director

08/20 Internal Audit – Disrepair Claims

This report had received limited assurance.

There was some concern about the responsiveness of the Council’s

legal service but this was not considered to be an issue generally.

AKO reminded officers of the need for good clear management

responses to internal audit recommendations.

09/20 Internal Audit – Sickness Absence

This report had received adequate assurance and was noted.

10/20 Internal Audit – HRS Bonus Scheme

This report had received adequate assurance and was noted.

11/20 Counter Fraud Report Q3 2019/20

In relation to a programme of visits to homelessness units, AKO

cautioned in relation to a need for sensitivity. SM confirmed this

would be the case and that from experience, residents were generally

pleased to see officers when conducting home visits.

MJ brought the Committee’s attention to a suspected irregularity and

checks within the repairs service that were currently underway

following receipt of a complaint. The fraud team were carrying out

an investigation in conjunction with the police.

ER asked about the checking process for completed works. This was

covered by surveyors carrying out post inspections.

3

Homes for Haringey


Item Minutes

Action

12/20 Internal Controls Assurance Review

The Committee discussed how to achieve a diverse range of sources

of assurance and to not solely rely on internal audit as its only

source. SM highlighted a range of additional sources of assurance

being relied upon including the use of external consultants, peer

reviews, Adults and Children’s Safeguarding Boards and the London

Councils Network. DC asked for the Board to be more engaged with

this process.

The assurance map would be updated following feedback and would

remain as a standing item of business on the Committee’s agenda

and kept under review as circumstances changed.

PR

PR

13/20 Internal Audit Plan 2020/21

MJ presented a proposed audit plan for 2020/21 based on the key

risks identified by HfH and following input from the executive team.

The Committee approved the internal audit plan for 2020/21

MJ left at this point.

14/20 Arrears Write Off Proposals

TD presented proposals for writing off aged rent arrears debt, the

majority of which was now statute barred. The Committee asked how

debt was progressing to this level and age and what actions were

being taken to mitigate this continuing. TD explained the complexities

where former tenant arrears were linked to tenants who move

between council homes and the focus on collecting current arrears

and not arrears from former properties.

The Committee approved recommendation to the Council to write

off £1,051,031.83 of aged rent arrears debt.

15/20 Resident Scrutiny Report

CE presented the key findings from the Resident Scrutiny Panel’s

(RSP) recent review of void management. The report was insightful

and the recommendations had been accepted by management.

CE updated the Committee on other activity the RSP was currently

involved in. Following recent staff changes within the Property

Services department, progress had fallen behind with implementation

4

Homes for Haringey


Item Minutes

Action

of the RSP’s recommendations from their scrutiny review of the

repairs service. CE also expressed concern with the lack of action in

response to the RSP’s review of the Supported Housing Service in

2017. He suggested that the Committee should track outstanding

recommendations from RSP scrutiny reviews in a similar way that it

tracks outstanding internal audit recommendations. This was agreed

by the Committee and would be implemented from the next meeting.

Mystery shopping of the contact call centre had revealed a mixed

picture with some areas of good performance as well as areas in

need of improvement. A report had been submitted to HfH and the

Council.

AKO asked CE to convey the Committee’s thanks to the RSP.

PR

16/20 Risk Register Q4 2019/20

The risk register was reviewed and the movements on the previous

quarter discussed. The changes were supported by the Committee.

The Committee asked for risks associated with the corona virus to be

assessed and added to the register.

PR

17/20 AOB

There was no other business. The meeting closed at 8.47pm.

Signed:

Date:

5

Homes for Haringey


Action log

Date of

meeting

Agenda

item

Action Action

owner

Target

completion

date

Status and comments

14/05/19 31/19 &

05/20

Non-compliant spend to continue to be

monitored by the Committee.

PR Oct-19

May-20

A report is on the agenda for the meeting.

18/02/20 03/20 Slides from IT presentation to be

circulated

PR Feb-20 Complete

18/02/20 05/20 Internal audit progress summary to

include original due date for each audit

in a separate column.

MJ May-20 Complete – this has been added for recent

audits and will continue for others from now on.

18/02/20 07/20 In relation to the internal audit of vehicle

management (recommendation 4.5), the

Committee asked for more assurance on

the existence of a list and a process.

JG May-20 An update will be given at the meeting

18/02/20 07/20 A presentation on fleet management to

be scheduled for the July Committee

meeting.

JG Jul-20 This is scheduled for the meeting on 14 July

18/02/20 12/20 Internal controls assurance to be

discussed with the Board

PR Mar-20 Complete – this was reported to the Board on

31 March

18/02/20 12/20 Assurance map to be updated and

remain as a standing item on the

Committee agenda

PR May-20 Complete – this is on the agenda for the

meeting

18/02/20 15/20 RSP scrutiny review recommendations to

be tracked and monitored by the

Committee

PR May-20

Jul-20

The recommendations are currently being

reviewed by management for completion. They

will be verified by the RSP and an update report

will be presented to the Committee in July.

6

Homes for Haringey


Action log

Date of

meeting

Agenda

item

Action Action

owner

Target

completion

date

Status and comments

18/02/20 16/20 Corona virus related risks to be assessed

and added to the register

ELT May-20 Complete – this is on the agenda for discussion

7

Homes for Haringey Internal Audit Progress Report May 2020

This report has been prepared on the basis of the limitations set out on page 4.

This report (“Report”) was prepared by Mazars LLP at the request of London Borough of Haringey and terms for the preparation and scope of the Report have been agreed with them. The matters raised in this Report are only those which came to our attention during our internal audit work. Whilst every care has been taken to ensure that the information provided in this Report is as accurate as possible, Internal Audit have only been able to base findings on the information and documentation provided and consequently no complete guarantee can be given that this Report is necessarily a comprehensive statement of all the weaknesses that exist, or of all the improvements that may be required. The Report was prepared solely for the use and benefit of London Borough of Haringey to the fullest extent permitted by law Mazars LLP. accepts no responsibility and disclaims all liability to any third party who purports to use or rely for any reason whatsoever on the Report, its contents, conclusions, any extract, reinterpretation, amendment and/or modification. Accordingly, any reliance placed on the Report, its contents, conclusions, any extract, reinterpretation, amendment and/or modification by any third party is entirely at their own risk.

Please refer to the Statement of Responsibility at the end of this report for further information about responsibilities, limitations and confidentiality.

8

Internal Audit Progress Summary – May 2020

2

Delivery of 2019/20 Internal Audit Plan Current progress with delivery of the 2019/20 Internal Audit Plan is detailed below. Final Reports on Safeguarding, Resident Engagement, Estate Management, Housing Rents and the outcomes of continuous audit work on procurement and accounts payable have been issued since the last meeting. The Payroll Continuous Audit work is in progress and a verbal update will be provided at the meeting.

The following table sets out the audits that were finalised since the last meeting of the Audit and Risk Committee and the status of the systems at the time of the audit.

Audit Title Date of Audit Date of Final

Report / (Date Due)

Assurance level

Direction of Travel

Number of Recommendations

(Priority)

1 2 3

2019/20

Estate Management November 2019 March 2020 (Feb 2020)

Limited N/a 2 2 1

Safeguarding February 2020 April 2020 (Apr 2020)

Substantial 0 1 1

Resident Engagement November 2020 March 2020 (Feb 2020)

Adequate 1 0 2

Housing Rents January 2020 April 2020 (Apr 2020)

Limited 1 2 0

9

Homes for Haringey Internal Audit – May 2020 3

Current progress with delivery of the 2019/20 Internal Audit Plan is detailed in the following table:

Ref Audit area Agreed start date

Status Assurance Comments

1 Health and safety 23/04/19 Final Adequate Final Report issued

2 Management of Voids 15/04/19 Final Adequate Final Report issued

3 Bespoke Systems 17/06/19 Final Limited Final Report issued

4 Risk Management 07/08/19 Final Adequate Final Report issued

5 Safeguarding 10/02/20 Final Substantial Final Report issued

6 Disrepair Claims 01/08/19 Final Limited Final Report issued

7 Vehicle Management Process 22/07/19 Final Limited Final Report issued

8 Management of Sickness Absence 12/08/19 Final Adequate Final Report issued

9 Resident Engagement 07/10/19 Final Adequate Final Report issued

10 Estate Management 14/10/19 Final Limited Final Report issued

11 Procurement Compliance - Complete N/a Continuous audit

12 Housing Rents 06/01/20 Final Limited Final Report issued

13 Accounts Payable - Complete N/a Continuous audit

14 Payroll - Bonus 27/08/19 Final Adequate Final Report Issued

15 Payroll - In progress N/a Continuous audit

16 Temporary Accommodation 22/07/19 Final Adequate Final Report issued

10

Homes for Haringey Internal Audit – May 2020 4

Statement of Responsibility

We take responsibility to the London Borough of Haringey for this report which is prepared on the basis of the limitations set out below. The responsibility for designing and maintaining a sound system of internal control and the prevention and detection of fraud and other irregularities rests with management, with internal audit providing a service to management to enable them to achieve this objective. Specifically, we assess the adequacy and effectiveness of the system of internal control arrangements implemented by management and perform sample testing on those controls in the period under review with a view to providing an opinion on the extent to which risks in this area are managed. We plan our work in order to ensure that we have a reasonable expectation of detecting significant control weaknesses. However, our procedures alone should not be relied upon to identify all strengths and weaknesses in internal controls, nor relied upon to identify any circumstances of fraud or irregularity. Even sound systems of internal control can only provide reasonable and not absolute assurance and may not be proof against collusive fraud. The matters raised in this report are only those which came to our attention during the course of our work and are not necessarily a comprehensive statement of all the weaknesses that exist or all improvements that might be made. Recommendations for improvements should be assessed by you for their full impact before they are implemented. The performance of our work is not and should not be taken as a substitute for management’s responsibilities for the application of sound management practices. This report is confidential and must not be disclosed to any third party or reproduced in whole or in part without our prior written consent. To the fullest extent permitted by law Mazars LLP accepts no responsibility and disclaims all liability to any third party who purports to use or reply for any reason whatsoever on the Report, its contents, conclusions, any extract, reinterpretation amendment and/or modification by any third party is entirely at their own risk. Mazars LLP London May 2020 In this document references to Mazars are references to Mazars LLP. Registered office: Tower Bridge House, St Katharine’s Way, London E1W 1DD, United Kingdom. Registered in England and Wales No 4585162. Mazars LLP. Mazars LLP is the UK firm of Mazars, an international advisory and accountancy group. Mazars LLP is registered by the Institute of Chartered Accountants in England and Wales to carry out company audit work.

11

Homes for Haringey

Audit and Risk Committee 12 May 2020

Report for Audit & Risk Committee

Title Internal Audit Outstanding Recommendations

Agenda item 6b

Report for Discussion

Classification Public

Report author Puneet Rajput, Director of Corporate Affairs

Contact email [email protected]

Contact telephone 020 8489 3728

1. Introduction

1.1 This report presents the committee with information on outstanding internal

audit recommendations for review and discussion.

2. Summary Position

2.1

No. of outstanding recommendations at February 2020 31

No. of new recommendations from subsequent audits 13

No. of recommendations actioned in the period 5

No. of outstanding recommendations at May 2020 39

3. Internal Audit Outstanding Recommendations

3.1 A list of the 39 recommendations currently outstanding is enclosed separately

with the Committee papers.

3.2 Outstanding recommendations broken down by directorate and audit year is set

out below.

16/17 17/18 18/19 20/21 Total

Corporate 1 4 5

Housing Management 1 1 10 12

Property Services 1 3 18 22

Total 2 1 4 32 39

3.3 29 out of the 39 recommendations outstanding have exceeded their original

target date. The majority (21) are in Property Services.

3.4 A further update will be given in the Committee meeting.

12

FINAL REPORT

Internal Audit Report

Homes for Haringey – Estate Management

March 2020

13

Contents

01 Executive Summary

02 Introduction

03 Background

04 Areas for Further Improvement and Action

05 Audit Observations

Appendices

A1 Audit Information

Disclaimer

This report (“Report”) was prepared by Mazars LLP at the request of the London Borough of Haringey (LB Haringey) and terms for the

preparation and scope of the Report have been agreed with them. The matters raised in this Report are only those which came to our attention

during our internal audit work. Whilst every care has been taken to ensure that the information provided in this Report is as accurate as

possible, Internal Audit have only been able to base findings on the information and documentation provided and consequently no complete

guarantee can be given that this Report is necessarily a comprehensive statement of all the weaknesses that exist, or of all the improvements

that may be required.

The Report was prepared solely for the use and benefit the LB of Haringey and to the fullest extent permitted by law Mazars LLP accepts no

responsibility and disclaims all liability to any third party who purports to use or rely for any reason whatsoever on the Report, its contents,

conclusions, any extract, reinterpretation, amendment and/or modification. Accordingly, any reliance placed on the Report, its contents,

conclusions, any extract, reinterpretation, amendment and/or modification by any third party is entirely at their own risk. Please refer to the

Statement of Responsibility in Appendix A1of this report for further information about responsibilities, limitations and confidentiality.

If you wish to discuss any aspect of this report, please contact Jerry Barton, Senior Manager, Mazars LLP

[email protected] or Minesh Jani, Head of Internal Audit and Risk Management

[email protected].

14

Homes for Haringey – Estate Management – March 2020 – FINAL

01 Executive Summary This is a summary of matters arising from the audit.

Service Information

Department and Service: Estates and Neighbourhood Services

Audit Sponsor: Jonathan Gregory (Interim Head of Estate Management)

Date of Review: November 2019

Overall Assurance and Direction of Travel

N/A

Rationale

The work carried out by Internal Audit indicated that overall we can provide a Limited Assurance. Please see Appendix A1 for

definitions of our assurance levels, direction of travel and

recommendation priority.

Priority Number of recommendations

1 (Fundamental) 2

2 (Significant) 2

3 (Housekeeping) 1

TOTAL 5

Key Issues and Unmitigated Risks

1. There is currently no strategy in place for Estate Management that

outlines the overall objectives of the service and how these feed in to

the wider objectives of the organisation.

2. There is no standard approach for the setting of targets for staff.

3. There is currently inventory procedures and no central inventory

record

Risk Areas Reviewed

Strategy, Policies, and Procedures

Roles and Responsibilities

Staff Supervision and Management

Health and Safety

Stock Controls and Inventories

Performance Management

15


02 Introduction As part of the Internal Audit Plan for 2019/20 we have undertaken a review

of key controls and processes around Estate Management at Homes for

Haringey.

We are grateful to the Interim Head of Estates and Neighbourhood Services

and all other Homes for Haringey staff for their assistance provided to us

during the course of the audit.

The report summarises the results of the internal audit work and, therefore,

does not include all matters that came to our attention during the audit. Such

matters have been discussed with the relevant staff.

03 Background Estates and Neighbourhood Services administer the communal areas in and

around Council housing estates and blocks of flats. Their duties include

caretaking and cleaning as well as oversight of ground maintenance and

parking on the council’s housing estates. The current Interim Head of

Estates and Neighbourhood Services has been in post since 9 September

2019.

There is a work delivery specification for the work required and

Neighbourhood Improvement act as client to ensure Estate Services are

delivering as expected. Management has confirmed there has not been a

skills audit to match requirements to the staffing levels available.

Staff are employed on fixed hour contracts and all overtime has to be

planned in advance.

In initial discussions with the Interim Head of Estates and Neighbourhood

Services it was suggested that stores levels were high and there were

excessive levels of equipment given stores records and inventories were

not adequately maintained. We have therefore included a review of the

current procedures around inventory maintenance and identified two areas

for improvement. We understand the service holds large quantities of

consumable items and expensive machinery but without a full inventory it is

impossible to identify whether these are in line with service needs.

Management also raised concerns over whether management information

provided sufficient detail to demonstrate whether duties were being

completed to the required standard. This was outside the scope of this

review.

16


04 Areas for Further Improvement and Action Plan

Definitions for the levels of assurance and recommendations used within our reports are included in Appendix A1.

We identified areas where there is scope for improvement in the control environment. The matters arising have been discussed with management, to whom we

have made recommendations. The recommendations are detailed in the management action plan below.

Ref Observation/Risk Recommendation Priority Management response Timescale/

responsibility

5.1 Establishment of an inventory record

Observation: It was determined via

discussions with the Interim Head of Estates

and Neighbourhood Services and

Neighbourhood Improvement Team

Manager that there is currently no inventory

procedure and no central or local inventory

record.

Risk: Where there is no central inventory

record, there is an increased risk the senior

leadership team is unaware of the true

inventory position of the service. There is

also an increased risk that items may be lost

or stolen without management knowledge.

Inventory and stores procedures should

be developed and a single central

inventory produced.

The inventory should be audited on an

annual basis.

1 We are currently in the process of

identifying a central store location;

in conjunction with this we will

introducing stock control

measures that will include up to

date stock levels and triggers for

reordering and access will be

restricted to team managers only.

The above will be formalised into a

working procedure/manual.

July 2020

Estate

Services Team

Managers

5.2 Establishment of inventory change

procedures

Observation: It was determined via

discussions with the Interim Head of Estates

and Neighbourhood Services and

Neighbourhood Improvement Team

Manager that there is currently no procedure

A procedure for making additions to and

drawings from inventories should be

established and records should be

maintained of all inventory transactions.

1 As above As above

17



responsibility

for adding or removing from the inventory

record.

Risk: Where there is no standard approach

to making additions and subtractions from

local inventory records, there is an increased

risk those records are inaccurate either

accidentally or due to fraudulent actions.

5.3 Compilation of Estates Service Strategy

Observation: It was determined there is

currently no strategy or service plan in place

that outlines the overall objectives of the

service and how these feed in to the wider

objectives of the organisation. Furthermore,

it is unclear with the absence of a strategy

what external consultation has been had with

those benefitting from the service on how the

service should operate to provide the optimal

service.

Risk: Where a strategy does not exist, there

is an increased risk Homes for Haringey staff

and external stakeholders are unaware of

the organisations objectives with regards to

Estates Services resulting in a less effective

service.

A strategy should be prepared that

outlines the objectives of Estates

Services and Neighbourhood

Improvement, how these feed in to the

wider objectives of organisation, and

meet the needs and requirements of the

service recipients.

2 An Estates and Neighbourhoods

action plan is currently being

developed which will feed into a

wider review looking at

aligning/streamlining the entire

service.

Head of

Estates &

Neighbourhoo

ds

18



responsibility

5.4 Establishment of SMART (Specific

Measurable, Achievable, Realistic,

Timely) targets

Observation: It was determined there is no

structure for the setting of targets for staff.

We obtained performance monitoring

records for two members of staff under the

management of an Estate Services Team

Manager. The two records were in different

formats, and neither have SMART targets

set.

Risk: Where there is no agreed structure for

monitoring staff performance against annual

SMART targets, there is an increased risk

staff performance cannot be effectively and

reliably monitored resulting in potentially

poor performance going unaddressed.

Managers and staff working within Estate

Services and Neighbourhood

Improvement should agree on annual

SMART targets that are monitored in

regular one to one meetings over the

year.

2 The action plan mentioned above

is based on SMART targets and

will form the basis of the services

targets.

To be

implemented

following the

review of the

E&N’s

HOS, & Team

Managers

5.5 Establishment of Work Instruction review

schedule

Observation: We obtained and reviewed the

20 Homes for Haringey Work Instructions

that outline the different procedures used to

provide Estates Services. Examination of

these documents confirmed ES1 'Residents

Reporting Procedures' is no longer

operational. Therefore there is currently no

policy in place to govern resident reporting

A Work Instruction review schedule

should be prepared that outlines the

deadlines for policy and procedure

review, and that is updated on an annual

basis.

3 A schedule will be implemented

that splits the work instructions into

quarters to ensure they are all

thoroughly reviewed annually and

signed off.

May 2020

Team

Managers

19



responsibility

procedures. Furthermore, no policies above

have been reviewed since June 2018.

Risk: Where policies and procedures are not

reviewed on a regular basis, there is an

increased risk they do not reflect current

working practice and are ineffective in

achieving organisational objectives.

20



Examples of good practice identified

� Discussions with a Neighbourhood Improvement Officer who also

acts as a Weekend Manager confirmed all weekend staff sign in at a

single central location where the manager will record their attendance

before the staff then go out to fulfil their duties. Weekend managers

will then go out and randomly inspect different sites to ensure

weekend staff are fulfilling their duties appropriately.

� As part of our Health and Safety audit for 2019/20 we confirmed there

are appropriate and adequate reporting arrangements in place for

Health and Safety related incidents. In addition, we confirmed there

is a Health and Safety Training Matrix outlining 24 different training

modules, some of which are different levels of the same training

programme, that are considered either Mandatory, Required, or

Desirable based on the officers job title and service line.

Risk Management

In conducting our review, we have focused on those risks and areas

outlined in Appendix A1. We have looked at the above mitigations for

example the robustness of the data and found that these controls were in

place and operating notwithstanding issues identified with working with

Haringey. In testing, we have identified some opportunities for

improvement in the control environment to reduce risk exposure in this

area as outlined in Section 04 below. Risks pertaining to Estates

Management have been captured and are regularly reported on as part

of the Homes for Haringey corporate risk register, where all risks are

allocated to a risk owner, and are assessed based on probability and

impact.

Value for money

As part of this audit we have identified significant areas of weakness

around stock control and the recording of inventory. Reduced

effectiveness of controls in these areas create the potential of excessive

stock orders being made prior to them being required as part of the

service function, and as a result could result in stock deterioration and

financial loss to Homes for Haringey.

Sector Comparison

Our review of other client management of Estate Services confirmed the

procedures and control environment at Homes for Haringey is broadly in

line with the rest of the sector.

One of our clients has compiled a five year ‘Asset Management Plan’ that

outlines the objectives of the organisation in maintaining its estates.

Similarly, other clients have implemented strategies that are

supplementary strategies to the wider corporate plan and have been

compiled in accordance with objectives set out in corporate plans.

At other clients, regular management reports are produced regarding the

maintenance and management of estates. Key Performance Indicators

are measured against agreed annual targets that reflect the objectives

set out in defined strategies.

21



Audit Control Schedule

Client contacts:

Jonathan Gregory: Interim Head of Estates and Neighbourhood Services

Chris Vavlekis: Neighbourhood Improvement Team Manager

Internal Audit Team:

Graeme Clarke: Director

Jerry Barton: Senior Manager

Matt Biggs: Senior Auditor

Finish on site and Exit meeting:

29/11/2019

Last information received: 3/12/2019

Draft report issued: 13/2/2019

Management responses received:

13/3/2019

Final report issued: 19/3/2019

Scope and Objectives

The objective of our audit was to evaluate the adequacy of key controls

and the extent to which controls have been applied, with a view to providing

an opinion on the extent to which risks in this area are managed. In giving

this assessment, it should be noted that assurance cannot be absolute.

The most an Internal Audit service can provide is reasonable assurance

that there are no major weaknesses in the framework of internal control.

The limitations to this audit were that testing was performed on a sample

basis and as a result our work does not provide absolute assurance that

material error, loss or fraud does not exist.

22


Definitions of Assurance Levels

Level Description

Substantial

Assurance:

Our audit finds no significant weaknesses and we feel that overall risks are being effectively managed. The issues raised tend to be minor issues or areas for improvement within an adequate control framework.

Adequate

Assurance:

There is generally a sound control framework in place, but there are significant issues of compliance or efficiency or some specific gaps in the control framework which need to be addressed. Adequate assurance indicates that despite this, there is no indication that risks are crystallising at present.

Limited

Assurance:

Weaknesses in the system and/or application of controls are such that the system objectives are put at risk. Significant improvements are required to the control environment.

Nil Assurance: There is no framework of key controls in place to manage risks. This substantially increases the likelihood that the service will not achieve its objectives. Where key controls do exist, they are not applied.

Definitions of Recommendations

Priority Description

Priority 1 (Fundamental)

Recommendations represent fundamental control weaknesses, which expose the organisation to a high degree of unnecessary risk.

Priority 2 (Significant)

Recommendations represent significant control weaknesses, which expose the organisation to a moderate degree of unnecessary risk.

Priority 3 (Housekeeping)

Recommendations show areas where we have highlighted opportunities to implement a good or better practice, to improve efficiency or further reduce exposure to risk.

Direction

Direction Description

Improved since the last audit visit.

Deteriorated since the last audit visit.

Unchanged since the last audit report.

No arrow Not previously visited by Internal Audit.

23



We take responsibility to the London Borough of Haringey for this report

which is prepared on the basis of the limitations set out below.

The responsibility for designing and maintaining a sound system of internal

control and the prevention and detection of fraud and other irregularities

rests with management, with internal audit providing a service to

management to enable them to achieve this objective. Specifically, we

assess the adequacy and effectiveness of the system of internal control

arrangements implemented by management and perform sample testing

on those controls in the period under review with a view to providing an

opinion on the extent to which risks in this area are managed.

We plan our work in order to ensure that we have a reasonable expectation

of detecting significant control weaknesses. However, our procedures

alone should not be relied upon to identify all strengths and weaknesses in

internal controls, nor relied upon to identify any circumstances of fraud or

irregularity. Even sound systems of internal control can only provide

reasonable and not absolute assurance and may not be proof against

collusive fraud. The matters raised in this report are only those which came

to our attention during the course of our work and are not necessarily a

comprehensive statement of all the weaknesses that exist or all

improvements that might be made. Recommendations for improvements

should be assessed by you for their full impact before they are

implemented. The performance of our work is not and should not be taken

as a substitute for management’s responsibilities for the application of

sound management practices.

This report is confidential and must not be disclosed to any third party or

reproduced in whole or in part without our prior written consent. To the

fullest extent permitted by law Mazars LLP accepts no responsibility and

disclaims all liability to any third party who purports to use or reply for any

reason whatsoever on the Report, its contents, conclusions, any extract,

reinterpretation amendment and/or modification by any third party is

entirely at their own risk.

In this document references to Mazars are references to Mazars LLP.

Registered office: Tower Bridge House, St Katharine’s Way, London E1W

1DD, United Kingdom. Registered in England and Wales No 4585162.

Mazars LLP is the UK firm of Mazars, an international advisory and accountancy group. Mazars LLP is registered by the Institute of Chartered Accountants in England and Wales to carry out company audit work.

24

DRAFT REPORT


Homes for Haringey: Housing Rents

April 2020

25

Contents


02 Introduction

03 Background



Appendices


Disclaimer














[email protected].

26

Housing Rents – April 2020 – FINAL


Service Information

Department and Service: Homes for Haringey

Audit Sponsor: Puneet Rajput, Director of Corporate Services

Date of Review: January 2020


Rationale

The work carried out by Internal Audit indicated that overall we can provide a Limited Assurance level. Please see Appendix A1 for


recommendation priority


1 (Fundamental) 1

2 (Significant) 2

3 (Housekeeping) 0

TOTAL 3


1. It was confirmed that a review of all Former Tenant Arrears (FTA) is

currently underway with a large number being put forward for write

off due to the time elapsed. Due to the workload in reviewing historic

cases, new FTA cases have not had recovery action taken since

October 2019. We were also unable to ascertain what is being

reported to management on the current state of arrears both of

current and former tenants, so we are unsure if management are

aware of the current position. This increasing the risk that debts may

not be recovered due to failure to chase in a timely fashion.

2. Testing of a random sample of 20 arrears cases confirmed the

evidence of debt chasing letters having been sent could not be

provided. Therefore, we could not verify that appropriate efforts to

collect outstanding balances had been taken. It was confirmed that

there is currently a total of £7.28m of outstanding debts, however this

figure includes accounts which have payment arrangements in place.

3. Examination of the Financial Regulations available on the Homes for

Haringey public website identified that they had not been updated

since March 2011. Therefore, increasing the risk that inefficient

working practices are adopted.

Risk Areas Reviewed

Identification and Recording of income due

Receipt and recording of income

Rent arrears and debt recovery

Write off

27



of key controls and processes around Housing Rents at Homes for

Haringey.

We are grateful to the Rents Accounts Manager and all other staff for their

assistance provided to us during the course of the audit.

The report summarises the results of the internal audit work and, therefore,

does not include all matters that came to our attention during the audit. Such

matters have been discussed with the relevant staff.

03 Background Homes for Haringey (HfH) are an Arms Length Management Organisation

(ALMO), which was set up in April 2006 to manage Haringey’s council

housing. HfH currently manage around 16,000 tenanted and 4,500

leasehold properties. Homes for Haringey were created as a limited liability

company, whose sole shareholder is Haringey Council.

While Haringey Council owns the homes and takes responsibility for

housing policy and strategy, Homes for Haringey is responsible for the day-

to-day management of council homes. Homes for Haringey is responsible

for the following:

• Housing Management;

• Service development;

• Housing finance (including home ownership and housing

information);

• Supported housing (the support service is provided by Haringey

Council’s social services team);

• Resident involvement;

• Design and engineering;

• Voids, general repairs and specialist works; and

• Asset management.

Housing rental income is received by Homes for Haringey from dwellings,

garages and shops through the Managed Account. That is, those Council

funds managed on behalf of the Council by Homes for Haringey.

28







responsibility

4.1 Former Tenant Arrears

Observation:

Work to concentrate on the collection and

write off of former tenant arears has meant

that current arrears are not being chased.

It was confirmed that a review of all FTAs is

currently underway with a large number

being put forward for write off due to the time

elapsed. Examination of the FTA

spreadsheet confirmed the level of debt was

£9.4m at the time of the audit. Due to the

workload in reviewing historic cases new

FTA cases have not had recovery action

taken since October 2019. To date £1.3m

has been submitted for write off.

We have also been unable to ascertain what

regular reporting there is on the current and

former tenant arrears position to make senior

management aware of the current position

A Report to Senior Management should

be made detailing the current position

and balances on Current and FTAs.

Senior Management should then make

the decision based on risk and staff

availability if the current position on

current and FTA collections should

continue or whether additional resources

should be allocated to recovering FTAs.

Regular management reporting should

then take place detailing the current

position on current and former tenant

arrears including current balances,

movement over time, age of debt, inter

alia.

1 Currently the FTA process is

separated into two. The former,

former accounts are currently

being completed by one Former

Tenants Officer.

The accounts which are former but

are linked to a current account are

currently being looked at by the

Income Collection Officers.

The work currently being

completed by the FTA Officer is

looking at cases which are coming

into the statue barred status. A

search is completed for these

cases but if no contact can be

made or a suitable arrangement

made then cases are prepared for

W/O and are submitted through

the Council.

Moving on HFH are to have a new

system hopefully by December.

This system unfortunately does

Nehal Shah

December

2020

29



responsibility

Risk: There is an increased risk that debts

owed may not be recovered due to recovery

action not being taken in a timely manner.

not link cases how they currently

are so it will not be possible for

Officers to see the debt which is

linked to current accounts nor

previous formers.

Currently we have gone through a

restructure whereby it was

confirmed that the FTA process

would be being dealt with by one

Team Support Officer. This is quite

technical and will require a review

of the work conducted after Q1.

4.2 Rent arrears and debt recovery

Observation: We found that appropriate

processes are not followed in the chasing of

debt. Testing of a random sample of 20

outstanding debts confirmed the following:

- RA1s - 17 cases identified where the

letter itself could not be located.

- RA2s - 3 cases where the letter should

have been sent but it could not be located

- RA3s - 9 cases identified where the RA3

could not be located.

- RA4s - 6 cases identified where the letter


- RA5s - 4 cases identified where the letter


Staff should be reminded of the

importance of saving debt chasing letters

in the relevant tenant file on SharePoint.

Periodic spot checks should take place in

order to help ensure all relevant

documentation is being saved.

2 All staff have been reminded of

saving letters on SharePoint.

Quality audits have been

introduced to our processes which

will encompass this.

Nehal Shah

Already

Implemented

30



responsibility

- RA7s - 1 case where the letter could not

be located

We were informed that there are currently

no quality checks undertaken over

adherence to rent arrears and debt recovery

processes.

Risk: There is an increased risk that debts

may not be recovered, leading to financial

loss for the ALMO.

4.3 Financial Regulations

Observation: Examination of the Financial

Regulations available on the Homes for

Haringey public website identified that they

had not been updated since March 2011.

Risk: There is an increased risk that the

Financial Regulations do not accurately

reflect management wishes and/or working

practices, potentially resulting in

inefficient/ineffective working practices being

adopted.

The Homes for Haringey Financial

Regulations should be subject to regular

review (e.g. annually). Inclusion on the

Board and Audit and Risk Committee

Forward Planners should be considered.

2 Three yearly reviews of the

Financial regulations will be

conducted. The last review was

carried out in June 2019

Puneet Rajput

June 2022

We would like to take this opportunity to thank management and staff for their assistance during the audit.

31




The following areas of good practice were identified as part of our audit:

- It was confirmed that individual Rent Accounts Officers are

responsible for the following specific areas of the borough:

North Tottenham/Hornsey, Wood Green/Elderly & Special

Needs, Private Sector Leased/Broadwater, and Hostels and

Bed & Breakfast Accounts.

- Creation of rent accounts is restricted to the Rent Accounts

Team and IT Team. A system report was obtained which

confirmed this.

- Daily reconciliations are undertaken between amounts posted

onto the Council’s Financial Management System (SAP) as per

Crystal Reports, to amounts as per OHMS and amounts

received through All Pay.

- Testing of a random sample of 20 write offs processed on the

OHMS confirmed they had all been approved in line with

delegated limits as per the Councils Financial Regulations.

- Reasons for debts being written off were also confirmed to be

detailed on the cover sheet which is submitted for approval.

Risk Management


outlined in our terms of reference and identified by us during our review.

Homes for Haringey list the roll out of universal credit as a corporate risk

in relation to the potential increase of rent arrears. This was deemed to

be outside the scope of this review. Weak income management is listed

in the Housing Management departmental risk register and we have

consider this as part of our review We have assessed the above

mitigations and the robustness of the associated data and found that

these controls were in place and operating notwithstanding issues

identified during the audit In testing, we have identified some

opportunities for improvement in the control environment to reduce risk

exposure in this area as outlined in Section 04 above.

Value for money

Value for Money (VfM) must be taken into consideration for all Council

activities as they are a public body and rely on public funding, therefore

meaning they have a duty to achieve the best value for money.

Housing Rents must consider VfM in a number of ways with Homes for

Haringey needing a robust debt chasing process in place to ensure that

all amounts owed are collected. Our testing has identified some

weaknesses in this process and as a result a recommendation has been

raised to help strengthen the control environment. See Section 04 for

details.

Sector Comparison

Our review of other client’s management of Housing Rents confirmed the

procedures and control environment adopted by Homes for Haringey is

broadly in line with the rest of the sector.

Common areas of weakness found across our client base relate to the

timely chasing and recovery of arrears. While we were able to evidence

that a clear control environment is in place for debt recovery at Homes for

Haringey issues were identified with compliance with procedures.

Another common weakness identified is the failure to update procedural

documents regularly. Our audit confirmed that the Financial Regulations

for Homes for Haringey had not been updated for a number of years.

Areas of good practice have already been identified above.

32




Client contacts:

Lesley Bott, Rent Accounts Manager

Tracey Downie, Interim Head of Income Management

Puneet Rajput, Director of Corporate Affairs


Peter Cudlip - Partner


Ryan Fisher: Senior Auditor


27/01/2020




06/04/2020












33



Level Description

Substantial

Assurance:


Adequate

Assurance:


Limited

Assurance:











Direction






34






































35

FINAL REPORT


Safeguarding - Homes for Haringey

April 2020

36

Contents


02 Introduction

03 Background



Appendices


Disclaimer














[email protected].

37

mailto:[email protected]


Safeguarding – April 2020 – Final Page 1


This is a summary of matters arising from the audit.

Service Information

Department and Service: Homes for Haringey

Audit Sponsor: Puneet Rajput (Director of Corporate Services)

Date of Review: February 2020


Rationale The work carried out by Internal Audit indicated that overall we can

provide Substantial Assurance. Please see Appendix A1 for


recommendation priority


1 (Fundamental) 0

2 (Significant) 1

3 (Housekeeping) 1

Key Issues and unmitigated Risks

1. The Corporate Safeguarding group only meet annually, there is

an increased risk that issues are not resolved in a timely fashion.

Risk Areas Reviewed

Policies and Procedures

Service and Care Plans

Joint Working

Service Reviews

Management Information

38


02 Introduction As part of the 2019/20 Internal Audit Plan, we have undertaken an internal

audit of the Safeguarding Service. The report summarises the results of the

internal audit work and, therefore, does not include all matters that came to

our attention during the audit. Such matters have been discussed with the

relevant staff.

03 Background Safeguarding is the action that is taken to promote the welfare of children

and vulnerable adults and protect them from harm. Safeguarding involves

protection from abuse and maltreatment, preventing harm to health or

development, ensuring safe and effective care and taking action to ensure

the best outcomes for those at risk from harm. Safeguarding is a strategic

risk area for the organisation.

Homes for Haringey works closely with the Council and partner agencies to

ensure that they fulfil the duties around safeguarding. Safeguarding issues

will be reported to the Audit & Risk Committee.

A Safeguarding Policy is in place which states that Home for Haringey will

discharge their responsibilities to children and vulnerable adults by:

Valuing, listening to and respecting them.

When a safeguarding concern arises about a child or a vulnerable

adult, act to raise that concern.

Ensuring recruitment and selection, training and vetting procedures

are effective.

Appropriate and timely information sharing.

Attending multi-agency meetings and joint planning to promote best

interests.

Effective management of staff and volunteers through supervision,

support and training; and effective partnerships with contractors.

Sheltered Housing or good community neighbour supporting housing is

provided for people over 50 years old with support needs. Younger

applicants with severe disability may also be considered for the service. Two

types of accommodation are offered, which are sheltered and good

neighbour self-contained. The properties include flats and some bungalows

and there around 1,400 properties allocated to the service. Assessments

are undertaken to determine eligibility for the service and the needs of the

applicant. In cases where supported living is required, a care and support

plan is implemented to provide support for areas such as maintaining a

home, accessing employment, training or volunteering opportunities and

developing and keeping personal relationships. The service aims to provide

opportunities for service users to live as independently as possible and

promote community living.

A hub and cluster service model came into effect in July 2017, which

comprises of 4 hubs in both the East and West of the Borough. Each hub

has a coordinator in place to manage the support provided to the service

users. Service users have access to an alarm system in order to alert

management when required. The service operates during normal working

hours between Monday to Friday and responsibility is passed over to the

Community Alarms service during evenings and weekends.

Property checks including fire safety checks are undertaken to help ensure

that the properties remain fit for purpose and comply with health and safety

regulations.

The death of a resident in a sheltered housing scheme has led to a review

by the Safeguarding Adults Board and a number of actions by the Sheltered

Housing Service. There is a need to ensure that expected actions have been

completed.

39







responsibility

4.1 Policies and Procedures

Policies and procedures are in place

covering safeguarding, support delivery and

support planning. However, these were in

draft and have not been finalised and made

available to staff.

Where policies and procedures have not

been approved and finalised, there is an

increased risk that guidance available to staff

is inadequate or inappropriate.

Policies and procedures should be

reviewed at least annually and updated

accordingly with any necessary changes.

Updated policies should be approved

and circulated to all relevant staff.

3 Accepted and achieved. Will

ensure the Policies continue to be

promoted among staff:

Review of the key Policies and

Procedures;

Safeguarding (Adults) Policy

Feb 2020 and due for another

review in 2022;

Safeguarding (Children and

Young People) Policy. Feb

2020 and due another review

in 2022;

New Domestic Violence Policy

– Residents. October 2019

and due another review in

2021;

New Domestic Violence Policy

– Staff. As above; and

Revised Vulnerable Tenants

Procedure. March 2020.

April 2020 and

ongoing.

40



responsibility

4.2 Management Information

A Corporate Safeguarding Group is in place

chaired by the Director of Housing Need and

including other senior managers. We were

provided with the minutes of the last meeting

of this group which was on 27th February

2019. Minutes do not indicate when the next

meeting will be held.

Review of the minutes do not indicate that

any performance data was discussed at the

meeting.

Where management are not provided with

safeguarding monitoring information

regularly, there is an increased risk that

issues are not dealt with promptly.

The Corporate Safeguarding Group

should meet at least quarterly to discuss

any issues, and this should be minuted

and retained on file.

Management information should also be

presented at these meetings.

2 Accepted. The last meeting was

held in July 2019 and subsequent

one cancelled due to leave and

key staff changes. The Group will

reconvene shortly.

July 2020 and

ongoing

41




Sufficient training is provided to all staff and progress is monitored.

Care plans are completed for all residents. From a sample of ten

residents randomly selected, all ten had a care plan in place.

Service level agreements are in place for joint working arrangements.

Service reviews are completed annually.

Risk Management


outlined in our terms of reference that came to our attention during the

audit. We have looked at the above mitigations for example the

robustness of the controls in place and procedures and found that these

controls were in place and operating. Given the nature of these issues the

risk associated is low. In testing, we have identified an opportunity for


area as outlined in Section 04.

Value for money

Value for Money (VfM) considerations can arise in various ways and our

audit process aims to include an overview of the efficiency of systems

and processes in place within the auditable area.

The Council is responsible for ensuring that value for money in the use of

resources is achieved. For example, this is achieved through the joint

working protocol and service level agreement (SLA) between Homes for

Haringey and the Council services for joint working arrangements.

Sector Comparison

We have taken the findings from this audit of Haringey and compared

them to findings from other audits recently carried out regarding other

Local Authority clients. It was found the controls in place at Haringey are

broadly similar to those used across the sector and that plans are in place

to ensure that discrepancies are minimised.

42




Client contacts:

Helidon Topulli – Service Manager

Anton Suleman – Learning and Development officer


Peter Cudlip – Partner

Syed Shah – Senior Manager

Jerry Barton – Senior Manager

Thushika Jegathasan – Auditor


13 February 2020

Last information received: 13 February 2020

Draft report issued: 9 April 2020


20 April 2020

Final report issued: 29 April 2020










material error, loss or fraud do not exist.

43



Level Description

Substantial

Assurance:


Adequate

Assurance:


Limited

Assurance:











Direction






44






































45

FINAL REPORT


Homes for Haringey – Resident Engagement

March 2020

52

Contents


02 Introduction

03 Background



Appendices


Disclaimer














[email protected].

53

Homes for Haringey – Resident Engagement – March 2020 – FINAL


Service Information

Department and Service: Community and Customer Relations

Audit Sponsor: Chinyere Ugwu

Date of Review: November 2019


Rationale

The work carried out by Internal Audit indicated that overall we can provide an Adequate Assurance. Please see Appendix A1 for


recommendation priority.


1 (Fundamental) 1

2 (Significant) 0

3 (Housekeeping) 2

TOTAL 3


1. There are no clear metrics for customer satisfaction which could lead

to false assumptions being made about the current.

Risk Areas Reviewed

Governance

Objectives and Responsibilities

Communication

Performance Management

54



of key controls and processes around the management of Resident

Engagement at Homes for Haringey.

We are grateful to the Community and Customer Relations Director, the

Community and Resident Engagement Manager, and all other Homes for

Haringey staff for their assistance provided to us during the course of the

audit.

The report summarises the results of the internal audit work and,

therefore, does not include all matters that came to our attention during the

audit. Such matters have been discussed with the relevant staff.

03 Background Homes for Haringey has an objective of putting residents (including

leaseholders) and the community at the heart of everything they do. To

support this objective, Homes for Haringey has a Community & Resident

Engagement Strategy and a related action plan. The strategy provides

guiding principles and core objectives for engagement, and a framework to

deliver this and embed engagement in everything Homes for Haringey does.

It also provides guidance on how success will be measured going forward.

55







responsibility

5.1 Customer satisfaction reporting

Observation: Examination of July,

September and October, monthly customer

satisfaction highlight reports indicated that it

is undefined how customer satisfaction

levels are being determined and reported.

Risk: Where it is undefined how customer

satisfaction is being determined and

reported, there is an increased risk the

method for determining customer

satisfaction levels is inappropriate resulting

in unrepresentative positions being reported

to the Senior Leadership Team.

Customer satisfaction with regards to

resident engagement should be

determined via the use of quantifiable

results that are reported in the monthly

highlight reports against again SMART

(Specific, Measurable, Achievable,

Realistic Timely) targets.

The metrics should:

• Define agreed customer

satisfaction metrics.

• Define a level of expected

activity.

They should report monthly on where

performance is against the agreed level

and what is the trend.

1 We use evaluation sheets that

measure satisfaction and gather

feedback on:

• Events

• Training

• Conferences/large

meetings

We also use the star survey to

measure satisfaction with

involvement and benchmark it

against data from the sector. The

last BMG satisfaction report

measured this and identified

improvement areas.

Going forward, we will publish

quarterly data summarising

customer satisfaction with

engagement activities starting

April 2020

June 2020

Reda Khelladi

56



responsibility

5.2 Leaseholder Improvement Forum

schedule

Observation: According to the Terms of

Reference of the Leaseholder Improvement

Forum, leaseholders will be given 10 days’

notice for meetings and events and meetings

will be held quarterly.

We reviewed the Leaseholder Improvement

Forum page on the Homes for Haringey

website. The schedule for 2019 has been

included on the Leaseholder Improvement

Forum page up to 3 September 2019.

However, all these dates have now passed

and there is no indication of future arranged

dates on the Homes for Haringey website.

Risk: Where it is unclear to leaseholders of

how frequently the Leaseholder

Improvement Forum will meet and when the

next meeting date is scheduled for, there is

an increased risk of decreased attendance

and participation.

The next scheduled Leaseholder

Improvement Forums should be

confirmed and communicated on the

Homes for Haringey website and

published in the next newsletter.

Dates should be planned and

communicated for at least the next 12

months

3 We are currently reviewing the

forum structure and we are

working with a group of

leaseholders to co-design the new

structure for engagement.

Progress and outcome of this

review will be communicated to

Leaseholders.

This process has started in

January 2020 and will take 6

months to complete.

July 2020

Nehal Shah

5.3 Publishing of Leaseholder Improvement

Forum newsletters

Observation: Homes for Haringey will

publish newsletters pertaining to the

Leaseholder Improvement Forum where

future dates are reported. We obtained the

Newsletter for the forum held on 4 December

Homes for Haringey should mail and also

publish all Leaseholder Improvement

Forum newsletters on their website.

3 Information on this will be included

in the next e-newsletter for

leaseholders

June 2020

Nehal Shah

57



responsibility

2018, however, there are no other

newsletters on the Homes for Haringey

website pertaining to forums held since then.

Risk: Where newsletters pertaining to

Leaseholder Improvement Forums are not

published regularly, there is an increased

risk anyone who was not able to attend may

not be aware of items discussed or future

forum dates.

We would like to take this opportunity to thank management and staff for their assistance during the audit.

We have added risks of the services to the organisation’s risk register now

58


05 Audit Observations Examples of good practice identified

� We obtained and confirmed the establishment of the Community and

Resident Engagement Strategy for 2019/22. The strategy sets out the

key objectives and priorities over the next three years aimed at

putting tenants and leaseholders at the heart of the Homes for

Haringey service and has been published on the Homes for Haringey

website.

� The revised strategy has incorporated the outcome of various

consultations and reviews of key aspects of the current engagement

strategy and structures since the summer of 2017. This includes a

Resident Scrutiny Panel, a Residents Complaints Panel and resident

representation on the Homes for Haringey Board.

Risk Management


outlined in the terms of reference and other risks that came to our

attention during the audit. We have looked at the above mitigations for

example the robustness of the data and found that these controls were in

place and operating notwithstanding issues identified with working with

Homes for Haringey. In testing, we have identified some opportunities for


area as outlined in Section 04 below. It was determined via a

conversation with the Communication and Customer Relations Director

that there is currently no central risk register regarding resident

engagement.

Value for money

Our review of the resident engagement procedures identified no areas of

significant weakness or assurance concern regarding value for money.

Sector Comparison

Our review of other client’s management of Resident Engagement

confirmed the procedures and control environment at Homes for Haringey

is broadly in line with the rest of the sector.

One of our other clients has elected to monitor response rates of residents

who attend conferences and forums as a tool for monitoring overall

customer satisfaction. However, generally we find that surveys are the

most common method for obtaining feedback from residents.

59




Client contacts:

Chinyere Ugwu: Communication and Customer Relations Director

Reda Khelladi: Community and Resident Engagement Manager


Graeme Clarke: Director


Matt Biggs: Senior Auditor


02/12/2019




23/03/2020












60



Level Description

Substantial

Assurance:


Adequate

Assurance:


Limited

Assurance:











Direction






61






































62

Counter-fraud Report

2019/20 – Quarter 4

63

Counter-fraud outcomes 2019/20 – Quarter 4

Tenancy Fraud Investigations

Haringey Council’s Fraud Team works with Homes for Haringey to target and investigate housing and tenancy fraud. The Audit Commission* estimated that each fraudulent tenancy costs councils an estimated £18k in temporary accommodation and other associated costs. Although this figure is considered low if the properties have been sublet for some years, no new national indicators have been produced.

The HfH Tenancy Management Officer’s secondment to the Fraud Team to assist with the tenancy fraud work has been formally extended on a long term basis as a result of the successful outcomes achieved in and previous years; the post will be funded by HfH.

The Fraud Team will continue to work with HfH to develop the most effective use of fraud prevention and detection resources across both organisations to enable a joined up approach to be taken, especially where cases of multiple fraud are identified e.g. tenancy fraud, right to buy fraud and benefit fraud.

* No new national indicators have been developed since the Audit Commission was dissolved in 2015 and the Cabinet Office assumed this function

64


Referrals received and outcomes

Brought forward from 2018/19 148

New referrals in 2019/20 204

Total referrals for investigation 352

Properties recovered 56

No fraud identified 171

Total investigations completed 227

Ongoing Investigations 125*

Tenancy FraudAt Quarter 4 of 2019/20, the numbers of referrals received, investigations completed and properties recovered by the Fraud Team are summarised below. The property will be included in the ‘recovered’ data when the keys are returned and the property vacated.

*Note 1: Due to COVID-19 a number of court dates for evictions have been cancelled. This number includes cases waiting for a rescheduled court date.

65


Right to Buy (RTB) Investigations

The team currently has approximately 212 ongoing applications under investigation. The team reviews every RTB application to ensure that any property where potential tenancy, benefit or succession fraud is indicated can be investigated further. In the last two quarters, the numbers of tenants applying to purchase their properties under the Right to Buy legislation has reduced as valuations continue to rise. However, the proportion of fraudulent applications remains consistent.

At end of Quarter 4, 90 applications have been withdrawn or refused either following the applicants’ interview with the Fraud Team, further investigations and/or failing to complete money laundering processes.

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Pro-active counter-fraud projects

During 2019/20, the Fraud Team have continued with a number of pro-active counter-fraud projects. Progress reports on this work will be reported to the Audit & Risk Committee on an ongoing basis; the findings and outcomes are all shared with service managers as the projects are delivered.

Homelessness

A joint working programme is continuing to utilise grant funding around homelessness. The purpose of this programme is to visit all homelessness units and ensure legitimate claimant is living at the unit.

Other

Following a review of a complaint received by HfH, an investigation has been launched into suspected irregularity by staff. This investigation is on-going.

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Gas safety – execution of warrant visits

Since July 2016, the Fraud Team accompany warrant officers on all executions of warrant of entry visits where it was suspected that the named tenant was not in occupation.

The Fraud Team aim to interview any occupant and establish the legitimacy of the tenancy, or investigate further if the property is empty, or identified as being potentially sublet or abandoned. The Fraud Team may also identify cases where the tenant is a vulnerable adult, in which case a referral is made to social workers and/or tenancy management. The Gas Safety Team can (and do) make referrals to the Fraud Team if they identify any potential fraud indicators through the normal course of their work.

In 2019/20, the Fraud Team has assisted with Gas Safety warrants of execution and 19 properties were re-possessed as a result of the Fraud Team’s investigations; these figures are included in the ‘properties recovered figures reported as part of the tenancy fraud table.

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Financial Values 2019/20

Tenancy Fraud – council stock and temporary accommodation: The Audit Commission valued the recovery of a tenancy, which has previously been fraudulently occupied, at an annual value of £18,000, mainly relating to average Temporary Accommodation (TA) costs. No new national indicators have been produced; therefore although this value is considered low compared to potential TA costs if the property has been identified as sub-let for several years, Audit and Risk Management continue to use this figure of £18k per property for reporting purposes.

At the end of Quarter 4, 56 council stock properties had been recovered through the actions and investigations of the Fraud Team; therefore a total value of just over £1mcan be attributed to the recovery, or cessation, of fraudulent council and temporary accommodation tenancies.

Right to Buy Fraud: Overall, the 90 RTB applications withdrawn or refused represent over £8m in potential RTB discounts; and means the properties are retained for social housing use.

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RSP Mystery Shopping Call Centre Report February 2020

Mystery Shopping ExerciseContact Call Centre - Focus on responsive repairs.

74

1. Why we did it

• HRS requested RSP in November 2019 to carry outmystery shopping through the Call Centre to review theway that responsive and communal repairs are beingreported and managed.

• Last review was done in 2017

75

2. What we did

• Observation at the Call Centre of call handlers on two site visits on 24 and 28 January.

• Listening into live calls using headphones in the Call Centre.

• Telephone – reporting actual repairs, and using scenario questions.

• Emailing – reporting repairs and sending requests via the dedicated email address.

• Using the app.

• Case studies provided by RSP members 76

3. What we found

• Repairs service is considered a priority service area.

• Once the CRM housing system is installed repair enquiries will be quicker and waiting times will improve.

• Call Centre Manager wants to understand the strengths and weaknesses.

• Dedicated 19 call handlers plus additional call handlers remotely dealing with HfH enquiries to meet the needs of a complex service.

• High levels of good customer service was identified on site visits.

• The Call Centre appears to be a comfortable environment to work in.

77

3. What we found

• An awareness of the RSP monitoring delivered a higher quality service than when there was no notification. RSP members felt that the call handlers managed 88% of calls very good. No caller was rated poor. However, when RSP members made mystery-shopping calls they rated the call handlers 40% as poor.

• Not enough support from back office. In 39% of calls observed call handlers sought advice from other colleagues on how to respond, attempted to call the back office or sent an email without response.

• Priority of repair and timescales not always given. When handling repair requests, 47% of callers were advised of the repair priority and 12% of a timescale when the work would be completed. This may account for the high number of follow up calls.

78

• Inconsistency regarding emergency repairs. Supported Housing residents feel that they are not given a priority for emergency repairs but at other times same repair was given priority.

• Inconsistencies in training provided. The Supervisor confirmed that all new members are provided with two weeks training. However, those asked stated that they only had a week or 2 days training.

• Callers not meeting 5-minute target. 59% of monitored calls did not meet the 5-minute target. The shortest call lasted 1 minute and the longest was 17 minutes.

• High percentage of abandoned calls. a total of 140 calls were abandoned representing 23% of the total incoming calls.

3. What we found

79

• No user surveys. No confirmation that any ‘user’ surveys are carried out on a regular basis on those that have used the Call Centre service.

• Long waiting times. On Monday, 3rd of February, a day of high calls to the service, the waiting time averaged between 12 to 40 minutes and 87% of calls were put on hold.

• Few callers were advised on the use of digital options. The ambition of the service is to get 80% of users to access the service using digital technology. However, only 9% of callers are being directed to on-line services.

• Promoting the digital options can reduce volume of calls. Helping to set up the SeeMyData could possibly reduce the number of calls received by 68%.

3. What we found

80

• SeeMyData regarded as a difficult interface to use. Tenants reported registering for SeeMyData as being a complicated process. Only one call handler was trained to set up accounts on-line.

• HfH app easier to use. The app received a response including job reference number and a booked appointment within 2 working days but no message of acknowledgement.

• E-mail requests take too long to be handled. These are supposed to be handled within 5 days, but some had not been dealt with in 7+ days

3. What we found

81

4. Recommendations

1. Regular monitoring of call users

2. Use feedback positively to look at opportunities to remedy service-operating issues byempowering all call handlers to go the extra mile

3. Ensure procedures and guidelines are consistently followed

4. Promote service standards so the customer expectations and aspirations are met

5. Training for call handlers and personal support is enhanced

6. HRS to look at the support and access to the back office

7. Ensure that when appointments are cancelled by HRS that the customer is advisedto prevent follow up calls

8. Ensure the new call back facility works well to build customer confidence

9. Using every opportunity to promote digital access to the service

10.Review language and instructions for setting up on-line accounts

11.Ensure call handlers can assist callers with setting up on-line account82

Homes for Haringey


Report for Audit and Risk Committee

Title Risk Register Q1 2020-21 and Assurance Map

Agenda item 9

Report for Discussion

Classification Public

Report author Puneet Rajput, Director of Corporate Affairs

Contact email [email protected]

Contact telephone 020 8489 3728

1. Introduction

1.1 This report presents the risk register for quarter 1, April – June 2020 and

assurance map, for committee review and comment.

2. Risk and Assurance Documents

2.1 Appendix 1 – Combined summary of all risks in descending order of net severity

and summarised comments on any changes since Q4 2019-20.

2.2 Appendix 2 – Graphical illustration of where risks sit on a chart plotting impact

and likelihood and grading them from high to low.

2.3 The full risk registers for the risk areas identified in the risk strategy, enclosed

separately, for:

i) Corporate (organisation wide and including safeguarding)

ii) Homelessness

iii) Housing management

iv) Property and maintenance

v) Health and safety

2.4 Appendix 3 – Assurance map

3. Quarter 1 (April – June) Risk Review

3.1 The risk register identifies 31 risks in total, the same number as the previous

period. These have been reviewed and continue to remain under review. A

single new risk for the impact of COVID-19 has not been added to the register

as the impact of COVID-19 is reflected in a number of the existing risks. The

impact of COVID-19 will be covered in a separate presentation to the

Committee.

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Homes for Haringey


3.2 The aggregate severity helps to provide a view on the overall level of risk within

the organisation and the direction of travel between one period and the next.

The aggregate severity (gross and net) for the five quarters to Q1 2020/21 is set

out in the graph below:

3.3 Changes since the previous quarter’s assessment are summarised in the

paragraphs below.

3.4 Corporate

a) An increase in risk associated with ineffective budget management

largely due to sizeable variances and swings in outturn in HRS

operations.

b) An increase in risk associated with failures to follow policies and

procedures following financial irregularities and more diversified

operations within HRS.

c) A reduction in risk associated with poor performing SLAs for Q4

2019/20 and Q1 2020/21 and Finance and IT in particular in light of

good Finance support to Property Services and similarly IT support in

response to COVID-19.

d) An increase in risk associated with poor procurement practices for

financial issues in Property Services.

e) An increase in the risk that changes in the operating environment make it

harder for HfH to fulfil its purpose. This is primarily due to service

restrictions associated with COVID-19, Health & Safety/Property

400 415 406430

450

239 238 224249

279

0

50

100

150

200

250

300

350

400

450

500

Q1 19/20 Q2 19/20 Q3 19/20 Q4 19/20 Q1 20/21

Aggregate level of Risk in HfH

Gross Net

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Homes for Haringey


compliance issues and service weaknesses uncovered following the death

of a resident last year.

f) An increase in risk associated with data quality due to poor Health &

Safety compliance data, tenancy data and old stock condition data.

g) An increase in risk associated with poor management of Haringey

Community Benefit Society operations in light of early performance in

relation to income collection (47% rent collection as at March 2020) and

a need to review the level of resources as more properties are transferred

into HCBS.

3.5 Housing management

a) An increase in the risk of untidy / poorly maintained estates due to the

impact of COVID-19 and restrictions on the ability of front line services

to operate as normal.

3.6 Health and safety

a) An increase in risks associated with employee sickness where frontline

services that come into contact with residents are more exposed to

contracting COVID-19.

b) An increase in the risk of failure to comply with property compliance

obligations in light of current Health & Safety property compliance

concerns.

4. Assurance Map

4.1 The assurance map continues to be reviewed and an updated version

accompanies this report.

4.2 The map has been updated to include service resumption planning to help

assure effective and safe service resumption once current lock down restrictions

ease.

5. Committee Review

5.1 The Committee is recommended to review the risk register and:

a) Identify if it feels there are other risks that should be included on the register

b) Identify if it feels additional controls should be put in place for any particular

risk(s)

c) Identify if it feels any particular sources of assurance should be sought for

confirmation that a risk is being managed effectively

d) Broadly consider the positioning of risks (net severity) in relation to each

other.

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Key for Risk Register

Score Probability Description Likelihood

1 Almost certain not to

happen

It would be surprising if this happened. There would have to be a combination of unlikely events for it to happen.

Chance of occurrence is once every 25 years.

0% - 10%

2 Unlikely Not anticipated. We won't worry about it happening. Chance of occurrence is once every 15 years. 11% - 39%

3 Possible Just as likely to happen as not. We don't expect it to happen, but there is a chance. Chance of occurrence is once

every 5 years.

40% - 60%

4 Likely It will happen this financial year if control measures are not adequate and regularly monitored. Chance of occurrence

is once every 3 years.

61% - 79%

5 Almost certain It will happen this financial year or during the term of the current business plan. Chance of occurrence is once a year

or more frequently.

80% - 100%

Score Impact

1 Insignificant

2 Minor

3 Moderate

4 Major

5 Catastrophic

Control Ratings

n A strong control and effective at managing the risk in question

n An adequate control but could be strengthened

n The control requires strengthening. It cannot be relied on solely to effectively manage the risk in question

n A weak control, ineffective and cannot be relied on to effectively manage the risk in question

No movement in risk severity Gross: Initial assessment before taking into account any controls

Increase in risk severity Net: Assessment after taking into account controls in place

Reduction in risk severity

An event that requires a major realignment of how the service is delivered. Significant event that has a long recovery period. Large

scale financial mismanagement.

A major disaster from which there is little or no recovery. Significant damage to business credibility or integrity. Complete loss of

ability to deliver a critical programme. Loss of life on a large scale.

Risk Likelihood

Risk ImpactDescription

Can be dealt with locally internally. No escalation required. No media attention and no, or manageable, stakeholder or client

interest.

Can be dealt with at directorate level. Stakeholder or client would take note.

Recovery from the event requires cooperation across directorates. It may generate Council and / or media attention.

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Appendix 1 - HfH Risk Register Q1 2020/21 - Combined Summary (Descending Order)

Ref Description Risk Lead Gross

Severity

Net

Severity

Move-

ment

Comments

CO11 Changes in the social, political, economic and

technological environment making it harder for HfH

to fulfil its purpose.

Managing

Director

20 15

Impact of COVID-19, resident

death and H&S compliance

issues

CO14 Out of date, inaccurate or missing data resulting in

poor information management and decision making

Director of

Corporate Affairs

20 15

H&S compliance data, tenancy

management data, stock

condition data

CO1 Low levels of satisfaction across different tenures

resulting in a failure to achieve a key Council objective

and Management Agreement requirement.

Managing

Director

15 12

CO2 Failure to manage budgets effectively impacting the

ability for timely planning for the use of a projected

underspend or mitigation of a projected overspend.

Director of

Corporate Affairs

20 12

2019/20 experience in Property

Services and adverse impact on

budget performance

CO3 Adverse impact of Universal Credit resulting in

increased rent arrears, poor tenancy sustainment and

liklihood of increasing homelessness

Executive

Director of

Housing

Management

15 12

CO8 Poor procurement practices resulting in more costly

engagement of supply chain, possible breach of

regulations, external challenge and potential fines.

Director of

Corporate Affairs

15 12

Size of procurement non-

compliance within Property

Services

CO9 Serious breach of data protection resulting in sanction

from the ICO and possible reputational damage.

Director of

Corporate Affairs

16 12

HM1 Weak income management resulting in substantially

unrecoverable debt in both rent and service charge.

Executive

Director of

Housing

Management

20 12

HS2 Serious injury or death of a resident / member of

public as a result of breach of duty by HfH to fulfil its

obligations

Executive

Director of

Housing

Management

16 12

HS3 Serious injury or death as a result of breach of

obligations by HfH to manage properties

Executive

Director of

Property Services

20 12

H&S compliance property

compliance issues

CO12 Inadequate or out of date IT systems that hinder

service effectiveness, efficiency and data

management

Director of

Corporate Affairs

15 10

CO4 Poor people management resulting in average

performance, low productivity, unnecessary costs and

poor talent development.

Director of

Corporate Affairs

15 9

CO5 Failure of staff to follow policies, procedures and

business terms and conditions resulting in serious

injury, reputational damage, external challenge or

financial irregularity such as bribery or fraud

Director of

Corporate Affairs

12 9

Procurement non-compliance,

Gas safety, HRS

CO6 Poor ability to recruit to, or retain, staff in key

positions due to uncompetitive salary levels or

current recruitment processes impacting on the

ability to function and deliver services.

Director of

Corporate Affairs

15 9

CO10 A Council review of the ALMO leading to a decision to

bring the service in house resulting in interim

uncertainty for the ALMO and potential adverse

impact on services to residents.

Managing

Director

16 9

CO13 Failure to manage our safeguarding responsibilities

leading to service failure and reputational damage

Executive

Director of

Housing Demand

12 9

HD1 Excessive reliance on Temporary Accommodation

resulting in substantial financial pressure on LBH and

harm to HfH reputation

Executive

Director of

Housing Demand

16 9

HD4 Inability to source accommodation within pan London

rates which may result in the use of more expensive

TA and shared B&B accommodation

Executive

Director of

Housing Demand

12 9

87

Ref Description Risk Lead Gross

Severity

Net

Severity

Move-

ment

Comments

HM3 Untidy / poorly maintained estates impacting

lettability and creating a negative perception of

council housing.

Executive

Director of

Housing

Management

20 9

Impact of COVID-19

PM3 Delays / lengthy timescale / lack of clarity for

determining capital works programmes (1-30 year)

impacting ability to mobilise resources and deliver,

resulting in poorer standard assets.

Executive

Director of

Property Services

12 9

PM5 Poor sub-contractor management resulting in a

fraudulent activity, loss of assets and reputational

damage.

Deputy Managing

Director

16 9

HD6 Interruption of AST supply during implementation of

Capital Letters and risk of competition resulting in not

meeting core AST target

Executive

Director of

Housing Demand

12 8

HM2 Customer fraud (e.g. Illegal subletting) leading to loss

of revenue / assets and reputational damage.

Executive

Director of

Housing

Management

15 8

CO7 Poor performing services under SLA from the Council

impacting HfH's ability to function effectively and

demonstrate value for money

Managing

Director

12 6

Improved experience over the

last quarter with Finance and IT

CO15 A failure to effectively manage HCBS operations as its

managing agent impacting its service and cost

effectiveness and HfH reputation

Managing

Director

12 6

Low income collection

performance and resources to

be reviewed as more

properties have been acquired

HD3 Loss of the use of Council stock as TA (stock utilised

within regeneration areas, shortlife lodges, Council

owned hostels - e.g. Brunel Walk) resulting in reliance

in more expensive TA types.

Executive

Director of

Housing Demand

9 6

HS1 Serious injury or death of an employee as a result of

breach of duty by HfH as an employer

Executive

Director of

Property Services

9 6

Increased risk of sickness of

those employees continuing to

provide front line services

under threat of COVID-19

PM1 Claims against HfH from contractors resulting in

financial loss / contract overspend.

Executive

Director of

Property Services

12 4

PM2 Insufficient budget provision to meet property

compliance related responsibilities.

Executive

Director of

Property Services

12 4

PM7 Progressive collapse of the tower blocks at

Broadwater Farm in the unlikely event of a gas

explosion

Director of BWF 10 3

PM4 Contractor insolvency impacting ability to repair and

maintain homes and possible financial loss.

Executive

Director of

Property Services

9 2

450 279

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Appendix 2 - HfH Risk Map Q1 2020/21

5 Catestrophic High

4 Major PM2, HS2, Medium - High

3 Moderate PM7, CO7, HS1,

CO4, CO5, CO6, CO10,

C013, HD1, HD4,

HM3, PM3, PM5,

CO1, CO2, CO3, CO8,

CO9, HM1, CO11, CO14, HS3 Medium

2 Minor PM4 PM1, C015, HD3, HD6, HM2, C012, Low - Medium

1 Insignificant Low

1 Almost certain not to

happen 0-10%

2 Unlikely 10-40% 3 Possible 40-60% 4 Likely 60-80% 5 Almost certain 80-

100%

Imp

act

Likelihood

89

Appendix 3

Internal Controls Assurance Map

Key Strategic Risks

Sources of Assurance

Internal Resident External

A failure in our obligations under health and

safety to our residents, employees and the

properties we manage.

Corporate Health & Safety

Board

Management reporting

Resident Scrutiny Panel

(RSP) review of fire safety

British Safety Council

accreditation

Gas safety (Morgan

Lambert)

A failure to safeguard vulnerable adults and

children.

Safeguarding officer


DAHA accreditation

Adults and Children’s

Safeguarding Boards

Poor financial management of HfH budgets,

including income management, and those

budgets managed by HfH on behalf of the

Council.

Internal audits of contract

procurement, payroll,

housing rents, materials

stock and accounts payable


External audit

Poor workforce performance management

and engagement.


Internal audit of HR

IIP accreditation

A failure in continuity and ability to deliver

services to an acceptable standard.

Data quality audits

Internal audit of

homelessness service

Business Continuity Plans

Service Resumption Plans

(COVID-19)

RSP review of customer

services

Peer review LB Southwark

homelessness service

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Key Strategic Risks

Sources of Assurance

Internal Resident External

Acts or omissions by HfH that have a

detrimental impact on its reputation.

Internal audits of estate

management and sheltered

housing

Audits of compliance with

processes governing high

risk functions

Resident satisfaction survey

RSP mystery shopping

exercises

Review of Board

governance information

Changes in the social, political, economic

and technological environment, e.g. Brexit,

virus pandemic, making it harder for HfH to

fulfil its purpose.

Management briefings

Business Continuity /

Service Resumption Plans

Haringey Council

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Audit & Risk Committee Forward Plan 2020

18 February 2020 12 May 2020 14 July 2020 20 October 2020

Presentation: IT Presentation: COVID-19 Presentation: Fleet Management Presentation: TBA

Internal Audit Programme Progress Internal Audit Programme Progress Internal Audit Programme Progress Internal Audit Programme Progress

Internal Audits:

a) Recommendations tracker

b) Vehicle management

c) Disrepair claims

d) Sickness absence

e) HRS bonus scheme

f) Counter fraud Q2&3

19/20

Internal Audits:

a) Internal audit progress

report

b) Internal audit

outstanding


c) Estate management

d) Housing rents

e) Safeguarding

f) Accounts payable and

procurement

g) Payroll

h) Resident engagement

i) Counter fraud report Q4

2019/20

Internal Audits:

a) Internal audit progress

report

b) Internal audit outstanding


c) Internal audit annual report

d) Counter fraud Q1 20/21

TBA

Internal Audits:

e) Internal audit progress

report

f) Internal audit outstanding


g) Counter fraud Q2 20/21

TBA

Internal controls assurance Non-compliant spend report Risk register Q2 2020/21 and

assurance map

Risk register Q3 2020/21 and

assurance map

Internal audit plan 20/21 Resident scrutiny – customer

contact centre

Draft financial statements

(presented by PwC)

Forward plan

External audit plan 2019/20 Risk register Q1 2020/21 and

assurance map

Executive internal controls

assurance

Resident scrutiny of voids

management

Forward plan Audit Committee assurance report

to Board

Arrears write off report Forward plan

Risk register Q4 2019/20

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