Agenda item

The Head of Finance, HR and Business Support, Neighbourhood Services, presented this report which set out the response to the Internal Audit Report for Members’ consideration (for copy see file of minutes).

The Internal Audit Report had provided Substantial Assurance on the Joint Committee’s systems of internal control highlighting only very minor governance and internal control issues, 2 of which had been classified as medium risk and 4 being classified as low risk. It was considered desirable however to address all these weaknesses to strengthen the system of internal control and an action plan had therefore been produced addressing the following:-

§                     All orders should be independently authorised.

§                     Arrangements should be made for the IT system to be ‘backed up’ on a weekly basis.

§                     Ashes collection forms should be signed and daed by the Funeral Director.

§                     Consideration should be given to the development of a Service Asset Plan.

§                     Consideration should be given for a smoke alarm to be installed within the Superintendent and Registrars office.

§                     Consideration shouldbe given for the BACUS system to be used in future to determine Medical fees which are due for payment.

A number of these actions had already been implemented and / or were in the process of being addressed and the action plan further indicated the Joint Committee’s level of commitment in ensuring all systems of internal control were as robust as possible.

Resolved: That the Internal Control requirements and the action plan contents, both implemented and required with regards to addressing the Internal Audit recommendation be noted.