9
Under reference to paragraph 7 of the draft Minute of the meeting dated 24 April 2019 a report by the Corporate Director (Corporate Services) advised Committee on the work of the Internal Audit Section for the period from 1 January 2019 to 31 March 2019.
In response to a query from the Chair in relation to payroll access controls the Audit Manager advised staff in the payments section had individual user access however a generic login was being used by those with a role in supporting the system. This was raised as an issue and was being addressed.
In response to a query from Councillor Feaver the Audit Manager advised he was hopeful the system supplier could develop the audit log function to enable monitoring reports on user activity to be produced. If this could not be done then further work would be required to ascertain if additional checks would require to be introduced.
In response to a query from Councillor Taylor in relation to the audit of winter maintenance the Audit Manager advised that Elgin had the only covered salt storage in the area. A cost benefit analysis would be required to determine whether additional covered areas would be appropriate.
Councillor Brown during consideration of the audit of the Social Care - Contributions Policy sought clarification that systems responded quickly enough to ensure that when care packages change people would not be financially disadvantage while the Council's systems caught up with changes.
In response the Audit Manager advised he was confident the systems work well to prevent this happening.
Councillor Feaver raised concern about a potential weakness in control where a variety of separate systems were in use for recording information.
In response the Audit Manager advised audit work had noted this resulting in recommendations being made to ensure appropriate reconciliations were carried out and that he would be returning to the service to see if progress had been made.
The Chair, returning to the Winter Maintenance audit, sought clarification on how confident the Audit Manager was that departments were forecasting their budget to a degree of accuracy such that the Council wouldn't face an unforeseen overspend later in the year.
In response the Audit Manager advised he had discussed this with the Head of Financial Services. The Head of Financial Services advised that in relation to Roads Management it is unusual to have an overspend as should winter maintenance increase, roads maintenance would decrease and vice versa; and this usually had a balancing effect on the overall budget.
Thereafter the Committee agreed to note the contents of the report.