Issue - meetings

(i)       to note the report and the attached internal audit report; and

(ii)      to note the responses to members questions.

The Committee had before it a report by the Chief Internal Auditor which presented an audit on Creditors Sub System Payments which was undertaken to provide assurance that there were adequate controls over payments originating from creditors sub-systems.

The report recommended:-

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

In response to a question regarding whether the Scheme of Governance and Delegation of Powers were considered as part of the audit, the Chief Internal Auditor advised that the Scheme of Governance documentation was considered as part of any audit and also where payments had been approved by those not authorised to do so.

In response to a question regarding whether management had any other concerns around delegation, the Chief Officer – Finance advised that there was an opportunity to make improvements to policies and procedures in order for those using the systems to follow correct process and for management to be able to oversee the process.

In response to questions regarding the next steps for making improvements, the Chief Officer – Finance advised that to look at all sub systems would be a challenge and that the guidance around the systems required to be fit for purpose to ensure payments from the systems were accurate.  He further advised that where processes and controls were strengthened, training for users would be required to ensure they were aware of the new way of working and that there would be various adjustments required across the numerous sub systems in place.

The Committee resolved:-

to note the report and the attached internal audit report.