Issue - meetings

to note the report and the attached internal audit report.

The Committee had before it a report by the Chief Internal Auditor which presented at audit on Trusts and Common Good Fund which was undertaken to consider whether appropriate governance and controls were being applied over the use of Trusts and Common Good Funds.

The report recommended:-

that the Committee review, discuss and comment on the issues raised within the report and the attached appendix.

In response to a question relating to the approval of payments and whether these were via email or finance system, the Chief Officer – Finance advised that systems were used with manual interventions available if required.

In response to a question relating to the long time frame for completing the audit recommendations and the reason for this, the Chief Officer – Finance advised that following consultation with staff involved, those were the dates that were achievable.

The Committee resolved:-

to note the report and the attached internal audit report.