To consider the
report of the Audit Manager
Minutes:
The report of the Audit Manager was submitted
for information, which provided the Committee with an update on the internal
audit work for the period between 7 October and 15 November 2019. It was noted that eight of the plan's audits had been
completed. Attention was drawn to the relevant assurance
level of the plan's audits, and it was noted that the outcomes were positive,
and that they all fell into the two highest categories, namely satisfactory
(controls are in place to achieve their objectives but there are aspects of the
arrangements that need tightening to further mitigate the risks) and high
(certainty of propriety can be stated as internal controls can be relied upon
to achieve objectives).
Reference was made to the Section 106 Agreement
Plan - adequate assurance level. An audit was carried out
on suitable arrangements that were in place when imposing section 106 planning
obligations in order to mitigate the negative impacts of developments. A sample
of financial obligations and contributions for e.g. educational provision, open
spaces and transportation were selected, as well as a
sample where there had been no financial contributions. It was
highlighted that in some situations, funds received for many
developments had not been spent despite the efforts of the Planning Authority
to encourage organisations such as Community Councils to spend it. It was reiterated that this could create a risk of having to
repay money to the developer with interest.
Reference was made to the Bed and Breakfast
Costs Plan - adequate assurance level. The purpose of the audit was to ensure
that suitable arrangements were in place to administrate homelessness
applications where applicants were placed in bed and
breakfast accommodation. It was reported that there
had been a 36% increase in the demand for the service since 2014/15, and more
recently the side effect of universal credit. It was noted
that the budget had reduced in the past three years due to cuts within the
Council to save money, as well as losing staff, specifically in Arfon, the area with the largest percentage of applicants
and a lack of available locations.
Reference was made to the Plan of the Plas Pengwaith, Bryn Blodau and Llys Cadfan homes - adequate assurance level. The purpose of the
audits was to ensure that the management and maintenance arrangements of the
homes were appropriate and in accordance with relevant regulations and
standards. It was noted that the homes had committed
to implement the steps to mitigate the risks highlighted by the Auditors.
In response to an observation regarding the need to ensure that the Homes
were being managed effectively, it was expressed that
there had been an improvement in the management, with measures in place for
improvement. It was noted that work was being done to
ensure that evidence and records were available on matters such as staff
training. It was reiterated that the situation was
still being monitored, and if there was no progress, 'lack of action' could be
noted.
RESOLVED to accept the report and support the
actions that have already been agreed with the
relevant services.
Supporting documents: