Agenda item

To receive and consider report 24/07 of the Head of Finance.

Introduction and Report Summary

The purpose of this report is to summarise the outcomes of recent internal audit activity for the Committee to consider.  The Committee is asked to review the report and the main issues arising, and seek assurance that action has been or will be taken where necessary.

The Contact Officer for this report is Harry Oliver, Senior Auditor; telephone 01235 547615

Recommendation

To note the content of the report.

The Committee received and considered report 24/07 of the Joint Head of Finance which summarised the outcome of a recent internal audit report relating to staff allowances.  In respect of the two recommendations not agreed with the Auditee (report reference 4.5.4 (details of user’s cars and adequate insurance is maintained) and 4.6.4 (review of essential car user allowance), the Senior Auditor advised that in both cases internal audit had been satisfied with the response of the Auditee and that both matters were being kept under review.  In respect of report reference 4.6.4, the Committee considered that the allowance applicable to a post should not only be reviewed when the post became vacant, but that a review was automatically undertaken after a three to five year period.  In response, the Head of Human Resources considered this a sensible suggestion and in the case of reviewing the allowance payable when a post became vacant, it was the responsibility of the relevant Director to agree the level of allowance applying to the post.

In respect of the Council’s Car Leasing Scheme, it was reported that the final leases were due to expire during 2008/09.  One Member suggested that this might be an appropriate time to review those staff eligible for an Essential User car allowance.  The Head of Human Resources reminded the Committee that the criteria used for determining whether a post was eligible for an Essential User car allowance, was as follows:-

·                     High mileage.

·                     Contractual requirement to have a car available for work.

·                     Car required for work to provide a responsive service.

·                     Director/Deputy Director.

One Member expressed concern that report reference 4.1.5 (Allowance to Newly Appointed Staff Claim Form) related to a previous recommendation which had not been implemented.  In response, the Head of Human Resources apologised for the oversight and confirmed that this recommendation had now been actioned and implemented.

Reference was made to the Council’s Green Travel Plan which stated what type of transport should be used by Officers in certain cases and confirmation sought that the Council’s Travel and Subsistence Policy had been amended to reflect this.  In response, the Head of Human Resources confirmed that the Policy had not been amended to reflect the requirements of the Green Travel Plan but confirmed that there were checks in place to ensure that Officers used the appropriate form of transport when undertaking official duties.  Furthermore, Line Managers were expected to ensure that their staff undertook their duties in accordance with the requirements of the Green Travel Plan.

Members considered that outcomes in response to recommendations made by Internal Audit, should be made public, although it was accepted that anonymity should be retained.  In the event that during an audit investigation, it was evident that the action of a member of staff might lead to a criminal prosecution/disciplinary action, the Senior Auditor confirmed that in this instance the audit would be stopped and the matter referred directly to the Council Section 151 officer for advice.  In respect of recommendations relating to report references 4.2.7 and 4.2.14 relating to accommodation allowances, the Head of Human Resources undertook to investigate the circumstances of the concerns identified and report back to the Committee.

It was noted that a follow-up review had been programmed for September 2007 and it was agreed that any exceptions found as part of that review be reported to the Committee.

RESOLVED

(a)        that report 24/07 be received;

(b)        that any exceptions found in the follow-up report to be undertaken in September 2007 be reported to the Committee.