The Corporate Director – Resources submitted a report, that provided Members with a summary of the findings of the audits recently completed by the Internal Audit Shared Service.

The findings of these completed audits were summarised in Appendix A attached to the report, and covered the following work areas:-

1.    Banking Contract

2.    Timesheets

3.    Money Laundering

4.    Access to Records (Subject Access Requests)

5.    Learner Transport Project Review

6.    Supported People Grant

7.    Communities First

The Chief Internal Auditor advised that the Management Implementation Plans that responded to any recommendations made by the Internal Audit Shared Service as a result of the audits undertaken had all been received, with the management of each of the above areas all advising that they were committed to implementing any such recommendations so made.

A Member made the point that Timesheets should now be completed and authorised electronically rather than in paper format, and that individual Managers of staff who complete these should sign these off rather than a member of the HR Department in terms of authorising their payment. This would put in place a more accountable process in terms of authorising timesheets, which would then in turn, allow for a more effective audit trail in respect of monitoring that the Timesheets have been both completed and authorised correctly.

A Member enquired if there was planned sometime in the future, a review of back office staff for reasons of securing efficiency savings.

The Chief Internal Auditor replied that value for money related studies were carried out periodically, however, there was insufficient resources available for this in the current year though this would be revisited in the next financial year.

She also added that she would follow-up Members other queries raised above and update the Committee on these at the next scheduled meeting.

RESOLVED:                       That Members considered and noted the summary of Completed Audits, to ensure that all aspects of their core functions are being adequately reported.