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					Appendix A - Outstanding Recommendations



Ref.   Audit            Date      Rec   Recommendation                  Priority   Original/previous     Responsible    Original         Revised          Position as at end of August
                        report    No.                                              comments of client    Officer        implementation   implementation   2009
                        issued                                                                                          date             date (if
                                                                                                                                         applicable)
2005/06 Audit Reports
R03    Accounts         9//9/05   1     Revise working practices as     n/a        Quote obtained        Principal      April 2006       30 September     Project still on hold due to the
       Systems                          part of the implementation of              from software         Accountant                      2009             current financial restrictions in
                                        new cash receipting system                 house, will require   (Systems)                                        place. Additionally resources
                                        and move towards                           funds being made                                                       will be an issue with capacity
                                        automated bank                             available fro                                                          being stretched with the
                                        reconciliation.                            implementation.                                                        implementation of Navision.
                                                                                                                                                          Software provider has advised
                                                                                                                                                          that they will hold the agreed
                                                                                                                                                          quote over, for a further 6
                                                                                                                                                                            th
                                                                                                                                                          months, until 30 October
                                                                                                                                                          2009.
R15    Sports/Leisure   2/8/05    2     Ensure future management        n/a        Issues with the       Head of        March 2007       1 April 2010     Discussions continue with
                                        arrangements for Southwold                 harbour wall and      Partnership                                      Harbour Lands Trustees,
                                        Harbour & Caravan Site are                 repairs have been     Management &                                     project progressing, earliest
                                        concluded.                                 escalated and         Procurement                                      start date 1/4/10.
                                                                                   reports have been
                                                                                   taken to
                                                                                   Management
                                                                                   Board.
2006/07 Audit Reports
F61    Loans            31/3/07   4     Compile a register of           n/a        Other higher          Chief          March 2007       30 September     With regard to Loans and
                                        delegations from the Section               priorities from       Accountant                      2009             Cashflow, all delegations are
                                        151 Officer to other                       recent audits and                                                      set out in the Treasury
                                        members of staff in line with              Benefits issues are                                                    Management Practice notes
                                        the Constitution.                          taking priority.                                                       (TMPs), specifically TMP 5.
                                                                                   Action to be                                                           The TMPs are currently being
                                                                                   addressed                                                              updated, and revised
                                                                                   following 2008/09                                                      documents are being prepared
                                                                                   accounts.                                                              for consideration and
                                                                                                                                                          subsequent approval by
                                                                                                                                                          members in the autumn.
W73    Procurement      9/1/07    1     Prepare a Post                  n/a        Lengthy negotiation   PSM            April 2006       31 March 2010    It was previously agreed that
                                        Implementation Review for                  on final accounts     (Drainage &                                      the PIR should await
                                        the contract for Corton                    has held up           Coast                                            completion of the contract final
                                        Coastal Protection.                        progress on PIR.      Protection)                                      account, parts of which remain




                                                                                          63
Appendix A - Outstanding Recommendations



Ref.   Audit             Date      Rec   Recommendation                 Priority   Original/previous     Responsible      Original         Revised          Position as at end of August
                         report    No.                                             comments of client    Officer          implementation   implementation   2009
                         issued                                                                                           date             date (if
                                                                                                                                           applicable)
                                                                                                                                                            in dispute with supplier; and
                                                                                                                                                            the project completion report,
                                                                                                                                                            that will trigger release of
                                                                                                                                                            outstanding grant. Current
                                                                                                                                                            workload pressure and other
                                                                                                                                                            priorities lead me to view that
                                                                                                                                                            the PIR is not a high priority
                                                                                                                                                            and so a late completion target
                                                                                                                                                            is proposed.
2008/09 Audit Reports
L32    Pools             3/10/08   7     To document the process        Low        Action point to be    Debt Manager     December         30 September     Process has been
                                         carried out in the General                addressed as part     (was Portfolio   2008             2009             documented, meeting booked
                                         Ledger, which ensures the                 of the 2008/09        Accountant)                                        for early September to clarify
                                         income split is accurate and              closedown.                                                               some issues that have arisen
                                         WDC is being charged                                                                                               as a result of this work.
                                         correctly.
       Harbour           29/9/08   8     Plan an emergency event        Medium     Date revised due to   Service          January 2009     31 November      It has been agreed that the
       Undertaking                       around the Southwold                      condition of North    Manager                           2009             Harbour Master can complete
                                         Harbour to test emergency                 Dock wall & current   (Leisure                                           this as part of the general risk
                                         procedures.                               position of safety.   Facility                                           assessment process,
                                                                                                         Management)                                        regardless of the progress with
                                                                                                                                                            the wall.
H61    Council Tax and   22/12/0   16    The Service Manager            High       n/a                   Service          31 March 2009    30 September     Work has commenced but due
       NNDR              8               should evidence the review                                      Manager                           2009             to current workloads in the
                                         of the arrears, exception                                       (Revenues)                                         team this has been put on
                                         and suppression and any                                                                                            hold. This will recommence
                                         action taken. This should be                                                                                       from September 2009 and
                                         completed for both Council                                                                                         reviewed every two months
                                         Tax and NNDR.




                                                                                          64
Appendix A - Outstanding Recommendations



Ref.   Audit           Date      Rec   Recommendation                 Priority   Original/previous    Responsible     Original         Revised          Position as at end of August
                       report    No.                                             comments of client   Officer         implementation   implementation   2009
                       issued                                                                                         date             date (if
                                                                                                                                       applicable)
                                 21    Quality Control should cover   Medium     n/a                  Senior          31 March 2009    31 October       Quality Checking has been
                                       all CT and NNDR work,                                          Systems &                        2009             improved over the last year to
                                       including recovery.                                            Information                                       incorporate the Council Tax
                                                                                                      Officer                                           and NNDR billing account
                                                                                                                                                        changes. As part of the
                                                                                                                                                        Personal Development Plan
                                                                                                                                                        process the QC officers will be
                                                                                                                                                        receiving training by 31/10/09,
                                                                                                                                                        to enable them to quality check
                                                                                                                                                        recovery work.
                                 22    To document the QA             Medium     n/a                  Senior          31 March 2009    31 October       Will be combined with an
                                       process fully and                                              Systems &                        2009             action from the Benefits audit
                                       disseminate this to staff so                                   Information                                       report to provide a document
                                       that they are aware of the                                     Officer                                           covering all aspects of the
                                       process that is in place and                                                                                     Revenues & Benefits QA
                                       how they are checked.                                                                                            process.
                                       Consider the value of
                                       management reviewing the
                                       QA checks and signing them
                                       off.
H63    Housing Rents   15/1/09   4     A record should be kept of     Medium     n/a                  Service         30 April 2009    31 October       Delays due to the HB subsidy
                                       used and unused payment                                        Manager                          2009             issues and reconciliation back
                                       receipts which is reconciled                                   (Estates                                          to 2007-8 to date.
                                       on a regular basis.                                            Management)
                                 6     Reasons from Suffolk           Medium     n/a                  PSM (Housing)   30 June 2009     30 September     This is currently under review
                                       County Council (SCC) why                                                                        2009             and is work in progress.
                                       some Supporting People
                                       payments are higher than
                                       the amounts expected
                                       should be ascertained.




                                                                                        65
Appendix A - Outstanding Recommendations



Ref.   Audit        Date     Rec   Recommendation                   Priority   Original/previous    Responsible   Original         Revised          Position as at end of August
                    report   No.                                               comments of client   Officer       implementation   implementation   2009
                    issued                                                                                        date             date (if
                                                                                                                                   applicable)
                             7     a) All accounts with HB          Medium     n/a                  Service       30 June 2009     30 September     a) Completed.
                                   posting flag should be                                           Manager                        2009             b) Revised date, see
                                   reviewed to see if credit can                                    (Estates                                        comments at (e).
                                   be resolved by sorting the                                       Management)                                     c) Initial reconciliation proved
                                   HB out.                                                                                                          difficult due to the way
                                   b) Management should                                                                                             payments were received, and
                                   review all credit balances for                                                                                   other difficulties in relation to
                                   former and current tenants                                                                                       benefits. Work now underway
                                   and take a view to write-on                                                                                      with revised date.
                                   or deal with the account in                                                                                      d) Completed.
                                   some other way such as                                                                                           e) Initial meeting with
                                   carrying out refunds or                                                                                          collection agency, trace to
                                   dealing with un- posted HB.                                                                                      commence and then situation
                                   There should be a                                                                                                to be reviewed once initial
                                   formulated procedure which                                                                                       response is received.
                                   deals with ongoing credit                                                                                        Procedure will then be drawn
                                   balances.                                                                                                        together.
                                   c) Management should                                                                                             f) Completed.
                                   review all Coppice Court
                                   accounts to see if the issues
                                   raised by a previous audit
                                   report have been rectified
                                   and if not take appropriate
                                   action.
                                   d) All refund request forms
                                   should have 2 signatures, 1
                                   to certify calculation is
                                   correct and another to certify
                                   payment which needs to be
                                   an authorised signatory.
                                   e) All closed accounts,
                                   which have debits and
                                   credits with un-posted
                                   benefit should be reviewed
                                   and appropriate action
                                   taken.
                                   f) Total refunds implemented
                                   on the system should be
                                   reconciled to rent control
                                   totals and to Powersolve.
                                                                                      66
Appendix A - Outstanding Recommendations



Ref.   Audit        Date     Rec   Recommendation                 Priority   Original/previous    Responsible     Original         Revised          Position as at end of August
                    report   No.                                             comments of client   Officer         implementation   implementation   2009
                    issued                                                                                        date             date (if
                                                                                                                                   applicable)
                             9     a) Reconciliation of all       High       n/a                  Service         30 April 2009    30 September     a) Completed.
                                   weeks for 2008/09 should be                                    Manager                          2009             b) Completed.
                                   completed. This should then                                    (Estates                                          c) Delays due to the HB
                                   be timely, kept up to date                                     Management)                                       subsidy issues and
                                   and evidenced.                                                                                                   reconciliation back to 2007-8
                                   b) The cumulative control                                                                                        to date.
                                   totals for Rents and HB
                                   should be reconciled.
                                   c) A responsible Officer
                                   should be appointed to
                                   manage the Rents and HB
                                   reconciliation with the
                                   understanding that the
                                   reconciliation is a joint
                                   responsibility between Rents
                                   and HB.
                             10    a) The SLA for 2008/09         Medium     n/a                  PSM (Housing)   30 April 2009    30 September     a) Delayed due to EOY and
                                   should be updated and                                                                           2009             HB/ rents reconciliation taking
                                   signed by both parties                                                                                           priority. HB Rents meeting
                                   including the Certificate of                                                                                     held. Rents area revised
                                   Performance for 07/08. This                                                                                      awaiting draft update return
                                   process should include                                                                                           from HB section
                                   quarterly meetings taking                                                                                        b) Will be completed after the
                                   place with the Housing                                                                                           above (a).
                                   Benefits Team.                                                                                                   c) Completed.
                                   b) The SLA should be
                                   communicated to all staff
                                   and they should sign the
                                   Data Protection declaration
                                   c) The PSM should ensure
                                   all staff complete a
                                   „Declarations of Interests‟
                                   form on an annual basis,
                                   which is retained.




                                                                                    67
Appendix A - Outstanding Recommendations



Ref.   Audit        Date     Rec   Recommendation                  Priority   Original/previous    Responsible     Original         Revised          Position as at end of August
                    report   No.                                              comments of client   Officer         implementation   implementation   2009
                    issued                                                                                         date             date (if
                                                                                                                                    applicable)
                             11    a) The updated Rent Arrears     Low        n/a                  PSM (Housing)   30 June 2009     30 December      a) Completed.
                                   Policy and Strategy should                                                                       2009             b) As part of the Housing
                                   be placed on the Team‟s                                                                                           Scrutiny review and work with
                                   electronic shared area and                                                                                        terms & conditions of rent, this
                                   staff should be made aware                                                                                        area would be used as first
                                   of this through Team                                                                                              action in process. Meeting to
                                   Meeting as an agenda item.                                                                                        be booked.
                                   b) The Policies and
                                   Procedures Manual should
                                   be updated in line with the
                                   current Rents Arrears Policy
                                   and Strategy 2008/09.
                             14    All accounts (including         High       31 July 2009         Service         31 October       31 October       Initial meeting booked with
                                   evictions) with forwarding                                      Manager         2009             2009             collection agency.
                                   addresses should be                                             (Estates                                          Further action to commence
                                   referred to the Debt                                            Management)                                       post meeting to address
                                   Recovery Manager. Notes                                                                                           recommendation.
                                   should be put on all
                                   accounts, which fully explain
                                   the arrears situation.
                                   Management reviews should
                                   ensure that letters of
                                   outstanding arrears are sent
                                   to all tenants when the
                                   tenancy finishes.
                                   The lists of former tenant
                                   arrears should indicate
                                   which accounts have been
                                   passed to the Debt
                                   Recovery Manager with date
                                   and reason for referral.
                                   These should then be
                                   reconciled with the Debt
                                   recovery Manager‟s records.




                                                                                     68
Appendix A - Outstanding Recommendations



Ref.   Audit        Date     Rec   Recommendation                  Priority   Original/previous    Responsible     Original         Revised          Position as at end of August
                    report   No.                                              comments of client   Officer         implementation   implementation   2009
                    issued                                                                                         date             date (if
                                                                                                                                    applicable)
                             15    a) A write-off policy in line   Medium     n/a                  PSM (Housing)   31 July 2009     30 September     Action against all
                                   with the delegated authority                                                                     2009             recommendations has been
                                   limits should be formulated                                                                                       delayed due to the HB subsidy
                                   and incorporated into                                                                                             issues and reconciliation back
                                   procedure.                                                                                                        to 2007-8 to date.
                                   b) Officers who authorise
                                   write-offs should have the
                                   appropriate authority to do
                                   so.
                                   c) 2008/09 write-off
                                   reconciliation should be up
                                   to date and documented so
                                   there is an audit trail.
                                   d) Write-off control total
                                   (actually amount written off
                                   on system) should be
                                   reconciled to the total
                                   amount actually authorized.
                             16    Monthly reconciliation          High       n/a                  PSM (Housing)   30 April 2009    30 September     Completed for end of year,
                                   between the Rents system                                                                         2009             need to set up as monthly
                                   and the Voids system should                                                                                       process and procedure.
                                   be carried out.
                             17    An adequate QA process          High       n/a                  Service         31 August        30 September     No potential as the system is
                                   should be implemented,                                          Manager         2009             2009             too basic for this . Will only be
                                   documented and                                                  (Estates                                          able to do on a purely manual
                                   communicated to staff.                                          Management)                                       administration basis.
                                                                                                                                                     Unachievable up to this point
                                                                                                                                                     due to work load, HB
                                                                                                                                                     reconciliation and end of year
                                                                                                                                                     processes.




                                                                                     69
Appendix A - Outstanding Recommendations



Ref.   Audit        Date     Rec   Recommendation                 Priority   Original/previous    Responsible   Original         Revised          Position as at end of August
                    report   No.                                             comments of client   Officer       implementation   implementation   2009
                    issued                                                                                      date             date (if
                                                                                                                                 applicable)
                             18    All users who no longer        High       n/a                  Service       30 April 2009    30 September     Initial work completed but
                                   require access to the system                                   Manager                        2009             additional work required to
                                   should be de-activated                                         (Estates                                        check that all users recorded
                                   including the IBS interface                                    Management)                                     on Civia have the correct
                                   posting user. The CIVICA                                                                                       access or are disabled. Also
                                   Support User should only be                                                                                    need to ensure all users sign
                                   activated when CIVICA                                                                                          declaration of interest form
                                   require access, it should be
                                   de-activated at all other
                                   times. There should be
                                   regular housekeeping of the
                                   IT system with regards to
                                   appropriate access and
                                   access levels.
                             19    Ascertain if system            High       n/a                  Service       30 April 2009    30 September     System is too basic in its
                                   parameters can be printed                                      Manager                        2009             operation to allow this level of
                                   off (so reviews can be                                         (Estates                                        risk management. Further
                                   undertaken) and if they can                                    Management)                                     options are being explored.
                                   be set so that only certain
                                   values can be added to
                                   certain fields or a maximum
                                   value field added and
                                   implement this for base
                                   rents and service charges if
                                   possible.




                                                                                    70
Appendix A - Outstanding Recommendations



Ref.   Audit        Date      Rec   Recommendation                  Priority   Original/previous    Responsible     Original         Revised          Position as at end of August
                    report    No.                                              comments of client   Officer         implementation   implementation   2009
                    issued                                                                                          date             date (if
                                                                                                                                     applicable)
                              21    a) Establish which              High       n/a                  Service         30 April 2009    31 October       Delays due to the HB subsidy
                                    total/gross debit amount                                        Manager                          2009             issues and reconciliation back
                                    should be reconciled to the                                     (Estates                                          to 2007-8 to date.
                                    total amount in the rent and                                    Management)
                                    garage debit control books.
                                    Once established, reconcile
                                    this amount (cumulative rent
                                    debit) on a weekly basis.
                                    b) Reconcile the garage and
                                    debit control books totals to
                                    the 1 control totals report
                                    instead of the separate 6
                                    reports.
                              23    Adequate separation of          High       n/a                  PSM (Housing)   31 May 2009      30 September     In progress, new member of
                                    duties should exist between                                                                      2009             staff appointed to ensure this
                                    staff making changes to rent                                                                                      is fully incorporated.
                                    debits (including service
                                    charges) on the rent system,
                                    entering this information in
                                    the debit control books and,
                                    reconciliation of weekly
                                    debit.
                              24    Regular reconciliations         Medium     n/a                  PSM (Housing)   31 May 2009      15 September     Is being reviewed as part of
                                    between the Rents system                                                                         2009             the new Housing Management
                                    and the Housing repairs                                                                                           System.
                                    system should commence.
F11    Debtors      19/2/09   1     Ensure that the Sundry          Medium     n/a                  Debt Manager    31 August        30 September     Currently under review.
                                    Debtors Policy is reviewed                                                      2009             2009
                                    annually and evidence is
                                    retained on file, whether or
                                    not the Policy is formally
                                    updated or not. (Include in
                                    the Policy the suspension of
                                    recovery procedures.)




                                                                                      71
Appendix A - Outstanding Recommendations



Ref.   Audit        Date     Rec   Recommendation                  Priority   Original/previous    Responsible    Original         Revised          Position as at end of August
                    report   No.                                              comments of client   Officer        implementation   implementation   2009
                    issued                                                                                        date             date (if
                                                                                                                                   applicable)
                             2     Review existing Sundry          High       n/a                  Debt Manager   31 August        30 April 2010    As above, later revised date to
                                   Debtors Policy and Invoice                                                     2009                              ensure procedure notes are
                                   Creation operating guide                                                                                         fully completed and are correct
                                   following the implementation                                                                                     post Navision implementation.
                                   of the new financial package
                                   “Navision” and set a
                                   timetable to create local
                                   procedures to include the
                                   work of Service Functions
                                   focal points in the invoicing
                                   process.
                             3     Delete as many completed        Medium     n/a                  Principal      30 April 2009    30 April 2010    On transfer from Powersolve
                                   debtor masterfile files as                                      Accountant                                       to Navision, only those
                                   practical from any upload                                       (Systems)                                        debtors, for which there is an
                                   from Powersolve into                                                                                             active account, will a debtor
                                   Navision, and archive at                                                                                         master file account be created
                                   regular intervals thereafter.                                                                                    within Navision.
                             8     Communicate to all Service      Medium     n/a                  Debt Manager   31 August        31 October       WIRED currently includes a
                                   Functions monthly Sundry                                                       2009             2009             monthly update on debt
                                   Debtor information for their                                                                                     collection, including major
                                   areas, seeking advice                                                                                            debtors such as Council Tax,
                                   regarding debt collection.                                                                                       NNDR, Housing Rents, etc,
                                                                                                                                                    but also includes the
                                                                                                                                                    performance in relation to
                                                                                                                                                    Sundry Debtors.
                                                                                                                                                    Expansion of such information
                                                                                                                                                    is in hand.




                                                                                     72
Appendix A - Outstanding Recommendations



Ref.   Audit         Date      Rec   Recommendation                  Priority   Original/previous    Responsible   Original         Revised          Position as at end of August
                     report    No.                                              comments of client   Officer       implementation   implementation   2009
                     issued                                                                                        date             date (if
                                                                                                                                    applicable)
C73    Remittances   30/4/09   7     Formal methodology should       Medium     n/a                  Customer      30 April 2009    30 September     As part of a review of roles &
                                     be created to ensure that                                       Services                       2009             responsibilities of the Council‟s
                                     Insurance Officer is                                            Manager                                         payment services, updated
                                     contacted /engaged                                                                                              procedures and methodology
                                     regarding changes                                                                                               will be introduced and
                                     departures from current                                                                                         adopted. This will be actioned
                                     practices that affect                                                                                           by end September 09. E-Mail
                                     remittances administration                                                                                      correspondence will be used in
                                     and may have a bearing on                                                                                       the interim period.
                                     the Council‟s insurance
                                     coverage.
                               8     Consideration should be         High       n/a                  Head of       31 May 2009      31 October       Resource availability has
                                     given to ensuring that all                                      Customer                       2009             necessitated a delay to the
                                     remittances opened once                                         Services                                        timeframe. The person who
                                     recorded are sent to cash                                                                                       should be doing it has been
                                     receipting for entry into the                                                                                   given other priorities to sort out
                                     Radius Icon Cash                                                                                                due to other, major issues.
                                     Receipting System and not                                                                                       October is seen as a realistic
                                     given to a third party before                                                                                   time to sort this out.
                                     entry.
                               10    Management should               High       n/a                  Customer      30 April 2009    30 September     System introduced at Marina
                                     consider adopting tighter                                       Services                       2009             office, to be rolled out across
                                     controls over the collection                                    Manager                                         other cash offices.
                                     of income.
                               11    A standard report should be     High       n/a                  Customer      31 May 2009      30 September     Interim spreadsheet to be set
                                     devised identifying detailed                                    Services                       2009             up, detailing user rights, by
                                     users rights in the ICON                                        Manager                                         end Sep 09. Payments Review
                                     Computer system. This                                                                                           Project which has been set up
                                     should be periodically                                                                                          since the original audit, will
                                     reviewed.                                                                                                       pick up other issues.




                                                                                       73
Appendix A - Outstanding Recommendations



Ref.   Audit         Date     Rec   Recommendation                  Priority   Original/previous    Responsible       Original         Revised          Position as at end of August
                     report   No.                                              comments of client   Officer           implementation   implementation   2009
                     issued                                                                                           date             date (if
                                                                                                                                       applicable)
                              14    Where manual receipts are       Low        n/a                  Customer          31 May 2009      30 September     Visits to Local Offices planned
                                    issued where the Icon                                           Services                           2009             for August 09, when checks
                                    computer system is                                              Manager                                             will be carried out.
                                    unavailable and manual
                                    receipts are issued a
                                    periodic check should be
                                    conducted to ensure that
                                    these have been correctly
                                    input into the Icon System.
                              15    Cheques received of             High       n/a                  Customer          31 May 2009      30 September     Change to procedure to be
                                    unknown origin account                                          Services                           2009             adopted as part of current
                                    number etc should be                                            Manager                                             Payment Review Project.
                                    banked to a suspense code
                                    on the day that these are
                                    received.
                              16                                    High       n/a                  Customer          31 May 2009      31 March 2010    Cannot confirm balances now
                                    Management should certify                                       Services                                            until March 2010. Petty cash
                                    the documentation sent to                                       Manager                                             floats held in all offices will be
                                    Accountancy verifying the                                                                                           checked and verified by
                                    value of the cashiers floats                                                                                        Management at next visit,
                                    held at the year end.                                                                                               which will be carried out by the
                                                                                                                                                        end of August 09.
F01    Accountancy            18    A decision needs to be          High       n/a                  Assistant Chief   31 July 2009     30 September     This topic is currently being
       Services                     reached as to where project                                     Executive                          2009             reviewed and may form part of
                                    related documents, such as                                                                                          the performance teams work.
                                    the project initiation
                                    document and the cost
                                    benefit analysis are to be
                                    stored.
                              19    A decision needs to be          High       n/a                  Assistant Chief   31 July 2009     30 September     This topic is currently being
                                    reached on how the status                                       Executive                          2009             reviewed and may form part of
                                    updates for all projects will                                                                                       the performance teams work.
                                    be reported to SMT/CMT in
                                    the future and who will be
                                    responsible for this.




                                                                                      74

				
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