To submit the report of the Audit Manager.
Minutes:
Submitted - the report of the Audit Manager
outlining the Internal Audit section’s work for the period. It was noted that
21 reports on audits from the operational plan had been completed and 3
follow-up audits.
Consideration was given to each individual
report and during the discussion reference was made to the following matters –
Budgetary
Management - Primary Schools, Ysgol Talsarnau
In
response to a member’s observation, the Audit Manager noted that she was
hopeful that there would be an improvement in terms of budgetary management
when the school would be re-visited.
Verification
Limits
The
Audit Manager noted that an opinion category had not been given for the audit
as the procedure of undertaking additional independent verifications in the
Central
Accountancy Unit had now been terminated following a discussion with the Senior
Finance Manager.
Coding Structure
The Audit Manager noted that an opinion category
had not been given for the audit as there was no suitable action that would
lead to streamlining the account codes therefore, staff would be taught to use
the correct codes to reduce examples of miscoding.
Leisure Centres
A member noted that it was good to see an improvement and that gratitude
needed to be conveyed to the Economy and Community Department and leisure
centres. In response, the Audit Manager noted that she was pleased to report
that there had been an improvement. She referred to Duty Managers at Plas Silyn Leisure Centre noting
that they went above and beyond to ensure that the centre was attractive for
people to use it.
MOT Fees
In response to a member’s question regarding installing a card payment
machine in the workshops, the Audit Manager noted that there was a fee to buy
the machine as well as a monthly fee; there was no point investing in a machine
if the income received was not substantial. The Senior Manager - Revenue and
Risk added that it was a matter for the Highways and Municipal Department with
support from the Income Unit. He drew attention to the fact that work was
undertaken with companies by means of an invoicing procedure.
A member noted that using a computerised
payment system should be considered. In response, the Senior Manager - Revenue
and Risk noted that the Council had a similar system, and offering it to
workshops could be considered, if it was practically possible.
RESOLVED:
(i) to accept the report on
the work of the Internal Audit section for the period 19 September 2016 to 18
November 2016 and to support the agreed actions that had already been submitted
to the managers of the relevant services for implementation;
(ii)
to convey the Committee's gratitude to the Economy
and Community Department, Bangor Aquatics and Healthy Lifestyle Centre, Plas Silyn Leisure Centre, Dwyfor Leisure Centre and Bro Dysynni
Leisure Centre for their work in raising standard of controls;
(iii) that the Chair and
Vice-chair of the committee, along with Councillors John Brynmor
Hughes, Dilwyn Morgan and Michael Sol Owen serve on
the Working Group to consider the audits that have received a category ‘C’
opinion;
(iv) that it is the
responsibility of any member who is unable to be present in the Working Group
to arrange a substitute.
Supporting documents: