Agenda item

Joint Report of the Treasurer to the Joint Committee / Corporate Director of Resources and the Corporate Director Neighbourhood Services

The Principal Accountant referred the Joint Committee to the response to the Internal Audit Report (for copy see file of minutes) and reiterated that the report had stated substantial assurance regarding internal control.

The Joint Committee noted that there were some minor points, 3 being a low classification, 1 issue being an advisory classification.  Members noted that an action plan was drawn up to address the issues with the 3 low classification issues being:

·        SAGE Accounting System – Finance was inputting information on behalf of Crematorium staff until training was completed, now information inputted by Crematorium staff.

·        Signatures for collection of ashes – a checklist prepared setting out the procedure for ashes collection.

·        Level of Sundry Debtors – Manual sales ledger moved to SAGE, Finance staff initially inputted for Crematorium staff, now undertaken by Crematorium staff.

The advisory classification referred to the reduction of petty cash levels and procurement of stamps through Durham County Council’s ordering process, and Members noted that the Superintendent and Registrar had implemented this and the level of petty cash would be monitored over the next 12 months.

The Chair noted that he would have expected that there were strict procedures in place for the collection of ashes and also asked whether the Superintendent and Registrar had been able to get the stamps prior to the price increase.  The Superintendent and Registrar explained that the collection of ashes was carefully controlled and on some of the records the signature of the person collecting the ashes was not the most legible.  Members noted that therefore a printed name together with other information would be collected.  The Joint Committee noted that there was a limit of 500 stamps per customer imposed by the Post Office for the purchase of stamps at the old price.

Resolved:

That the Members of the Joint Committee note the Internal Control requirements and the action plan contents (both implemented and required) with regards to addressing the Internal Audit recommendations.