The Islington Council Audit and Risk Committee meeting on 18 March 2024 approved the audited 2022/23 Statement of Accounts, noted the External Audit Findings Report for Islington Council, and approved the draft 2024/25 Internal Audit Plan. The committee also discussed the council's whistleblowing procedures, the progress of a review of its constitution, and considered the risk of instability in the social care market.

External Audit 2022/23

The committee noted the External Audit Findings Report for Islington Council 2022/23. The auditor, Grant Thornton, issued an unqualified opinion on the council's accounts. However, they highlighted the need to improve how the council monitors savings delivery, recommending that members agree on a list of savings as part of the budget, which would then be tracked and reported on throughout the year.

Internal Audit Plan 2024/25

The committee approved the draft Internal Audit Plan 2024/25, which includes audits of youth safety alternative provision, legal services, pre-employment checks, transparency code compliance, a key IT application, the capital programme (highways), a number of schools and children’s centres, the new build programme, voluntary sector organisations, landlord duty of care (fire safety), the use of temporary accommodation, community safety security and resilience, TMOs, parking services, and the cemetery service. It was noted that the team is currently under-resourced and that there is a risk they may not be able to deliver all the reviews listed in the plan.

Whistleblowing procedures

The committee discussed the council’s whistleblowing procedures during a confidential part of the meeting. In particular, it considered whether recommendations made to school governing boards about how they manage whistleblowing could be monitored to ensure they are being implemented. It also considered whether the council should be more proactive in responding to whistleblowing incidents at academies.

Constitution Update

The committee discussed the ongoing review of the council’s constitution. It agreed to convene a member working group to consider the review's scope and whether it is necessary to appoint an external advisor. The group will be facilitated by the Executive Member for Finance, Planning and Performance and will report back to the committee in May.

Risk Deep Dive - Social Care Market Instability

The committee discussed the risk of instability in the social care market. The committee was informed that the risk remains high due to ongoing financial pressures and the increasing complexity of care needs. Providers are requesting higher uplifts to fees to cover these cost pressures, and there is a risk that the council will be unable to meet these requests. The committee discussed the mitigations in place to manage this risk, including working collaboratively with other boroughs across North Central London and reviewing the council’s home care contracts. It was noted that the financial pressures were causing concern and that it was important to try and retain those providers who were struggling. It was also noted that the quality oversight board had reviewed the list of providers where there were financial concerns and only one provider was listed, so the council was doing well in that respect.