Issue - meetings

To consider the report of the Audit  Manager

To accept the report and support the agreed actions which have already been submitted to the managers of the relevant services. GwE (regarding travel costs) and Highways and Municipal (regarding overtime) to be called in to the Controls Improvement Working Group

The report of the Audit Manager was submitted for information, which provided the Committee with an update on the internal audit work for the period between 3 February and 31 March 2020. It was noted that 10 of the plan's audits had been completed.

It was explained that new arrangements had been established for follow-up audits. In 2018/19, agreement had been reached on 88 action steps to be completed by 31 March 2020. Following a request for information and evidence from the relevant Units/Services on action progress, it was shown that on 31 March 2020, there was acceptable implementation on 100% of the agreed actions to mitigate high/very high risks, i.e. 11 from 11, and 72.73% of the agreed actions to mitigate medium/low risks, i.e. 56 from 77.  

It was added that acceptable action had been taken on 76.13% of agreed steps, i.e. 67 from 88 agreed actions with progress made on 12.5%, i.e. 11 agreed actions. However, no response had been received in relation to 11.36% of the actions, despite a request for information having been submitted.  

Reference was made to the audit of the GwE travel cost claims process, which had received a 'limited' assurance level. The purpose of the audit was to ensure that an efficient and effective process was in place to claim travel costs via the self-service system, which reduced the administrative load and kept the risk of loss by mistake or fraud at acceptable levels.

A Member highlighted concern, as the procedure for submitting applications via self-service had reduced the administrative work considerably, that managers were forgetting to check their staff's claims for travel costs.  It was confirmed that GwE management had committed to remind managers to check claims in order to mitigate the risk highlighted. 

Furthermore, it was considered uncertain whether there had been consideration of value for money in changing the official work locations of some GwE staff.  It was emphasised that there was no flaw in the self-service arrangement in general, that managers had a responsibility to check applications for travel costs, and that it was not an administrative role. Regarding GwE specifically, following Gwynedd Cabinet's decision to change the procedure for claiming travel costs, GwE decided to change the work locations of some staff. It was added that Internal Audit was not convinced that remote work locations for staff provided assurance of value for money.

It was reported that discussions had been held between GwE and Corporate Support at the time of changing the work locations, and that GwE had justified the changes before they were approved.

In response to the above, it was suggested that GwE should review the changes to work locations again.

In response to a question as to whether it was commonplace to overturn / change the Cabinet's decision, the Head of Finance noted that the Cabinet had established a travel claims procedure based on work locations, and that GwE had separately re-designated the working location of some staff. It was noted that the Cabinet's decision  ...  view the full minutes text for item 12