Chief Officer Finance & ICT submitted a report (COFI/42/19) asking Members
to consider the Head of Service, Audit and Technical’s
Interim Report for February 2019 to March 2019.
raised a number of questions and concerns which were responded to by
Officers. During the discussion, the
following points were raised:
A breakdown was provided of the 23 completed audits between the four
levels of assurance and planned and unplanned work.
Acknowledgement that the findings and recommendations for each of the
audits reported had been accepted by the relevant Chief Officer, and Action
Plans detailing the required actions and dates of implementation had been
Follow-up audits would be undertaken in the forthcoming months, and
results of these would be reported to the Audit Committee in September.
Clarification sought regarding financial controls within Tŷ Pawb. Officers pointed
out that this was a scheduled audit, the overall aim of which was to establish
the extent to which the aims and aspirations for Tŷ Pawb were
supported by effective systems of financial control. They advised that the audit did not identify
any significant financial loss or error, but that the red level of assurance
was due to a lack of awareness of some key financial controls and the need for
compliance with the Financial Regulations, particularly concerning cash income,
compliance with the Project Management Handbook, inventories and
procurement. An action plan to address
the identified weaknesses was being agreed and a follow-up audit was to be
brought forward and completed in time for the results to be reported to the
Audit Committee in September.
Reassurance sought that the Project Management Handbook was continuing
to be used by Departments. Officers
advised that they received regular emails regarding projects, but would seek
confirmation that it was being used across the whole of the Authority.
Concern that there was no inventory of assets within Tŷ Pawb, which
increased the risk that items could not be accounted for.
Suggestion that the concerns raised today should be brought to the attention
of the Employment, Business and Investment Scrutiny Committee and also the
Chief Executive. Officers confirmed that
the Chief Executive was aware of the issues and had supported actions to
resolve the issues.
In respect of Tŷ
Pawb, the Chair advised that he had been passed eight
questions which had been received from a member of the public through Social
Media asking for specific financial information. He proposed that the questions be referred to
the Employment, Business and Investment Scrutiny Committee as Tŷ Pawb was included in that Committee’s agenda for 13 June
Unease that financial procedure rules and the appointeeship
policy and procedures were not being complied with in terms of service fee
collection and managing third party funds.
(i) That the report be noted; and
(ii) That the results of
audit of compliance with the Project Management Handbook be brought to the
September meeting of this Committee.
(iii) That the questions
raised by a member of the public ... view the full minutes text for item 9.