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Risiko- Og Vesentlighetsanalyse

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Risiko- Og Vesentlighetsanalyse ROV Oktober 2020 Risiko - og vesentlighetsanalyse En overordnet analyse av Øvre Eiker kommune Grunnlag for plan for forvaltningsrevisjon og plan for eierskapskontroll 2020-2023 Viken kommunerevisjon Øvre Eiker kommune | 2020 | Risiko- og vesentlighetsanalyse Innhold 1. Innledning ................................................................................................................................................... 4 1.1. Bestilling ........................................................................................................................................................................ 4 1.2. Formål ............................................................................................................................................................................. 4 1.3. Sentrale bestemmelser ........................................................................................................................................... 4 1.3.1. Forvaltningsrevisjon .......................................................................................................................................................4 1.3.2. Eierskapskontroll .............................................................................................................................................................5 1.4. Kommunens ansvar og roller ................................................................................................................................ 6 1.5. Koronapandemien ..................................................................................................................................................... 7 2. Metode - leseveiledning ....................................................................................................................... 8 2.1. Teorigrunnlag .............................................................................................................................................................. 8 2.2. Risiko................................................................................................................................................................................ 9 2.3. Vesentlighet ............................................................................................................................................................... 11 2.4. Informasjonsgrunnlag ............................................................................................................................................ 12 2.4.1. Dokumentasjon fra kommunen ...............................................................................................................................12 2.4.2. Revisjonens kunnskap og erfaring fra tidligere arbeid med kommunen .............................................12 2.4.3. Spørreundersøkelse og dialog med politisk nivå ............................................................................................12 2.4.4. Dialog med administrativ ledelse...........................................................................................................................13 2.4.5. Nasjonale trender for forvaltningsrevisjon ........................................................................................................13 2.4.6. KOSTRA ..............................................................................................................................................................................14 2.4.7. Kommunebarometeret ...............................................................................................................................................15 2.4.8. Tilsynsmyndigheter ..................................................................................................................................................... 16 2.4.9. Andre kilder ......................................................................................................................................................................17 3. Generelt om kommunen ..................................................................................................................... 18 3.1. Demografi .................................................................................................................................................................... 18 3.2. Organisering ............................................................................................................................................................... 19 3.3. Økonomi ...................................................................................................................................................................... 24 4. Risikovurdering – Samfunnsperspektivet ................................................................................... 26 4.1. Kommunen som aktør i samfunnsutviklingen ............................................................................................ 26 4.2. Bærekraftig utvikling .............................................................................................................................................. 31 4.3. Miljø og klima (energi) ............................................................................................................................................33 4.4. Beredskapsplaner og ROS-analyser ............................................................................................................... 38 5. Risikovurdering – Brukerperspektivet .......................................................................................... 42 5.1. Oppvekst og kultur ................................................................................................................................................. 42 5.1.1. Barnehage ........................................................................................................................................................................ 42 5.1.2. Grunnskole....................................................................................................................................................................... 45 5.1.3. Skolefritidsordning (SFO) .......................................................................................................................................... 48 5.1.4. Voksenopplæring ......................................................................................................................................................... 50 5.1.5. Barnevern ..........................................................................................................................................................................51 5.1.6. Kultur og idrett ............................................................................................................................................................... 54 5.1.7. Tros- og livssynssamfunn ......................................................................................................................................... 57 5.2. Helse, omsorg og sosial ....................................................................................................................................... 59 5.2.1. Helsetjenester ................................................................................................................................................................60 5.2.2. Omsorgstjenester ......................................................................................................................................................... 63 5.2.3. Mennesker med nedsatt funksjonsevne ............................................................................................................ 66 5.2.4. Psykisk helsearbeid ..................................................................................................................................................... 68 Viken kommunerevisjon IKS vkrevisjon.no 2 Øvre Eiker kommune | 2020 | Risiko- og vesentlighetsanalyse 5.2.5. Rusomsorg ....................................................................................................................................................................... 70 5.2.6. Økonomisk sosialhjelp ................................................................................................................................................ 74 5.2.7. Boligsosiale tjenester ................................................................................................................................................. 77 5.2.8. Flyktninger .......................................................................................................................................................................80 5.3. Tekniske tjenester ................................................................................................................................................... 82 5.3.1. Byggesak .......................................................................................................................................................................... 82 5.3.2. Vann og avløp ................................................................................................................................................................. 85 5.3.3. Renovasjon ...................................................................................................................................................................... 88 5.3.4. Brann- og redningstjenester ...................................................................................................................................
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