Agenda item

To consider the report of the Audit Manager

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 7 October and 15 November 2019. It was noted that eight of the plan's audits had been completed. Attention was drawn to the relevant assurance level of the plan's audits, and it was noted that the outcomes were positive, and that they all fell into the two highest categories, namely satisfactory (controls are in place to achieve their objectives but there are aspects of the arrangements that need tightening to further mitigate the risks) and high (certainty of propriety can be stated as internal controls can be relied upon to achieve objectives).

Reference was made to the Section 106 Agreement Plan - adequate assurance level. An audit was carried out on suitable arrangements that were in place when imposing section 106 planning obligations in order to mitigate the negative impacts of developments. A sample of financial obligations and contributions for e.g. educational provision, open spaces and transportation were selected, as well as a sample where there had been no financial contributions. It was highlighted that in some situations, funds received for many developments had not been spent despite the efforts of the Planning Authority to encourage organisations such as Community Councils to spend it. It was reiterated that this could create a risk of having to repay money to the developer with interest.

Reference was made to the Bed and Breakfast Costs Plan - adequate assurance level. The purpose of the audit was to ensure that suitable arrangements were in place to administrate homelessness applications where applicants were placed in bed and breakfast accommodation. It was reported that there had been a 36% increase in the demand for the service since 2014/15, and more recently the side effect of universal credit. It was noted that the budget had reduced in the past three years due to cuts within the Council to save money, as well as losing staff, specifically in Arfon, the area with the largest percentage of applicants and a lack of available locations.

Reference was made to the Plan of the Plas Pengwaith, Bryn Blodau and Llys Cadfan homes - adequate assurance level. The purpose of the audits was to ensure that the management and maintenance arrangements of the homes were appropriate and in accordance with relevant regulations and standards. It was noted that the homes had committed to implement the steps to mitigate the risks highlighted by the Auditors. 

In response to an observation regarding the need to ensure that the Homes were being managed effectively, it was expressed that there had been an improvement in the management, with measures in place for improvement. It was noted that work was being done to ensure that evidence and records were available on matters such as staff training. It was reiterated that the situation was still being monitored, and if there was no progress, 'lack of action' could be noted.

RESOLVED to accept the report and support the actions that have already been agreed with the relevant services.