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 the planned Internal Audit report on Purchase Cards.

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 relating to whether consideration had been given to modernising the system by going digital, the Chief Officer – Finance advised that the system that supported the use of cards was digital in nature and that the provision of cards had assisted with purchasing certain items rather than using purchase orders.  He further advised that in terms of providing receipts, this was required for HMRC and for VAT receipts, with a more flexible way to submit the receipts available for staff.

In response to a question relating to whether discussions with colleagues in other Local Authorities had taken place, the Chief Officer Finance advised that discussions around next steps would be introduced.

In response to a question relating to the risks associated with expanding the use of cards and the controls in place to manage this, the Chief Officer – Finance advised that the action plan in place would address the risks outlined in the report.

The Committee resolved:-

to note the report and the attached internal audit report.