Agenda item

To submit the report of the Audit Manager.

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.