Issue - meetings

Report: CEO 1402

I.  Transforming Community Equipment Services.

The Committee were reminded that previously, audit had identified three priority one recommendations in this area. These areas were Invoicing, Stock/Reconciliation and Charges/Contract monitoring.  The Committee were provided with a detailed update, and it was noted that good progress had been made. Members heard that previously, Internal Audit had recommended that a more robust method of checking orders and invoices be introduced in compliance with financial regulations, and that these recommendations had been acted upon.

The Committee were informed that finance had developed new electronic systems to check and to identify discrepancies between orders and invoices, and that as a result of changes recommended by Internal Audit, there had been improvements in the speed of delivery of community equipment.

It was agreed by the Committee that the recommendations concerning invoices could now be regarded as implemented.

The Committee then proceeded to look at the issues concerning stock reconciliation and stock charges. It was clarified that “non stock” items were simply items that were non-standard, and were not in stock. The Committee were informed that management had acted upon recommendations, and had visited the depot to initiate a reclassification of non stock items to stock items. This process had resulted in a credit to LBB by the contractor of almost £2,000. Other administrative checks had been put in place to increase efficiency and accuracy, and as a result, the Committee regarded the previous recommendations as implemented.

The Head of Internal Audit updated the Committee with respect to the previous problems that had been noted with contract monitoring. In view of the recommendations that had been actioned, Members agreed that the recommendations be regarded as implemented.

II.  Looked after Children

The Committee went on to discuss the two priority one recommendations that had previously been highlighted regarding payment authorisation and the timely completion of assessments, reviews, and Care Plans. It had been revealed in the most recent audit, two out of the last five cases audited did not have a current care plan, and it was therefore considered that more work was required from management to rectify these issues. It was agreed that this would be tested and reported to the next meeting of the Audit Sub Committee. 

III.  Main Accounting System

  It was highlighted at the previous meeting of the Audit Sub Committee that  the percentage of budget holders actively participating in the full budget monitoring process was statistically low, around 26% to 64%. It had been decided that if future monitoring revealed participation levels below 85%, then this could result in Chief Officers being called before the Audit Sub Committee to explain why this was the case. It was noted at the Committee that this figure now stood at 92% compliance and the recommendation was considered to have been implemented.

IV.  Learning Disabilities Follow Up

Members were reminded that previously, sixteen recommendations had been made in this area, and twelve of these were priority one; the previous audit had resulted in a  ...  view the full minutes text for item 19