audit & accounts committee - newark and sherwood · audit & accounts committee date of...
Post on 13-Jun-2020
6 Views
Preview:
TRANSCRIPT
AUDIT & ACCOUNTS COMMITTEE Date of Meeting: Thursday 29th November, 2012 Time: 10am Venue: Cedar Room, Kelham Hall
Kelham Hall Newark Nottinghamshire NG23 5QX Tel: 01636 655475 Email: helen.bayne@newark-sherwooddc.gov.uk Website: www.newark-sherwooddc.gov.uk
20th November 2012 To: All Members of the Audit & Accounts Committee You are hereby requested to attend the above Meeting to be held at the time/place and on the date mentioned above for the purpose of transacting the business on the Agenda as under.
A W Muter Chief Executive
AGENDA Page Nos. 1. Apologies for Absence 2. Declarations of Interest by Members and Officers and as to the Party Whip 3. Minutes of the meeting held on 27th September 2012 3-8
9-12 emmargorP kroW .4 5. Treasury Management 2012/13, Treasury Monitoring Report April
2102 rebotcO -
21-44 tropeR ssergorP tiduA lanretnI .6 7. Implementation of Recommendati 45-84 stroper pU wolloF – sno Planning Applications and Enforcement Partnerships Procurement Kelham Hall Security 8. Report on the A 85-114 muroF eettimmoC tidu 9. Date of next meeting- Thursday 14th February 2013
1
13-20
Distribution Councillors: S. Crawford Mrs R. Crowe (C) Mrs M. Dobson P. Handley Mrs S.M. Michael D. Staples Officers: D. Dickinson N. Lovely B. Hill N. Pickavance A. Wasilewski A. Hunt L. Lancaster R. Bates Helen Bayne (x2)
2
1
NEWARK AND SHERWOOD DISTRICT COUNCIL Minutes of the meeting of the AUDIT & ACCOUNTS COMMITTEE held in the Billiard Room, Kelham Hall on Wednesday, 27th September 2012 at 10am. PRESENT: Councillor Mrs. R. Crowe (Chairman)
Councillors: D. Staples and P. Handley
Officers in attendance: Lucy Pledge- Audit Lincolnshire John Scott- Audit Lincolnshire Nicola Lovely- Business Manager- Financial Services Bill Hill- Senior Accountant (Technical) 18. APOLOGIES FOR ABSENCE
Apologies for absence were submitted by Councillors Mrs M. Dobson, S. Crawford and Mrs S. Michael.
19. DECLARATIONS OF INTERESTS BY MEMBERS AND OFFICERS AND AS TO THE PARTY WHIP
NOTED Member Councillor Handley
Agenda Item No. Item 4- Disclosable Non-Pecuniary Interest- Member of Southwell Town Council and Southwell Leisure Centre Trustee
20. MINUTES OF THE MEETING HELD ON 5TH SEPTEMBER 2012 Councillor Staples queried, with regard to the amendment proposed to minute 9 regarding the Statement of Accounts for the Gilstrap and W.E Knight Trusts, whether this amendment had been made and forwarded to the Trustees, for their information. The Business Unit Manager- Financial Services informed the Committee that this information would be brought to the attention of the Trustees at their next meeting.
AGREED that subject to the above amendments, the Minutes of the meeting held on 5th September 2012 be approved as a correct record and signed by the Chairman.
21.
TREASURY MANAGEMENT 2012/13, TREASURY MONITORING REPORT APRIL-AUGUST 2012 The Committee considered the report of the Director- Resources in relation to the Councils Treasury activity and position as at 31st August 2012, based on the Capital Programme which was approved by Council on 8th March 2012. The report outlined the economic background, interest rates and both the short term and long term position of
3
2
the Council’s loans and investments. Members considered the report, noting that for long term LOBO loans, that whilst the bank would review the interest rate every five years, the Council would at that point have the option of repaying the loan without penalty. Members also commented that where Newark, Southwell and Ollerton and Boughton Town Councils, as well as Southwell Leisure Centre Trust all held short term temporary loans from Newark and Sherwood District Council, these may have received a more beneficial interest rate if held with a bank. The Senior Accountant confirmed that this may be the case, and clarified that it was the respective town council precepts that the Council held, and the Town Councils withdrew funds at need. However, the precept could be paid to the Town Councils in full if required.
AGREED that the Treasury Management position be noted.
22. INTERNAL AUDIT PROGRESS REPORT
The Committee considered the report of the Director- Resources in relation to the internal audit progress report covering the period 1st July to 31st August 2012. Three reports with Limited Assurance had been issued on audits to the Dukeries Leisure Centre, Grove Leisure Centre and for Staff Absence. The audit of Blidworth Leisure Centre had received a Substantial Assurance report and for Budgetary Control Full Assurance had been issued. Details of audits that were on-going, and recommendations implemented were also noted. Members raised concerns regarding the number of outstanding recommendations that had not yet been implemented, and where managers had not stated a proposed implementation date, or reasons for not implementing the recommendation. They agreed to request that the Managers for the following areas: Partnerships, Planning, Building Security and Procurement; present a report, and possibly attend the next meeting of the Committee where there were issues raised, or it was not proposed to implement the recommendation. Members also considered that production of a Forward Plan for the work of the Committee would ensure that they could keep track of any recommendations that were outstanding. Lucy Pledge also invited Members of the Committee to attend the first Lincolnshire Audit Committee Forum on 3rd October. KPMG, the Council’s new external auditor would be in attendance, and Members would have the opportunity to network, and discuss the new audit arrangements. Members were also briefed on the Draft Local Audit Bill and the CIPFA/SOLACE consultation on Good Governance in Local Government.
AGREED that the Internal Audit Progress report be noted. that the Business Managers for Partnerships, Planning, Building Security and Procurement be asked to present reports to the next meeting of the Committee to explain the status of recommendations not yet
4
3
implemented, together with dates by which all outstanding recommendations would be put in place.
23 ANNUAL INTERNAL AUDIT PLAN AND STRATEGY
The Committee considered the report of the Director- Resources, introducing the proposed Internal Audit Plan for the second six months of 2012/13. Following placing the contract with Audit Lincolnshire from April 2012, the initial Internal Audit Plan only covered the first six months of the financial year. Members considered the plan, noting the areas that were proposed to be audited. Members heard that the Internal Audit team have consulted with Business Managers to create an Assurance Model, to list all areas where assurance was provided. This will enable the audit function to avoid duplication of work and it would help to direct the annual audit plan. Members highlighted a number of issues for potential inclusion within the Internal Audit Plan, including the Growth Investment Fund. Clarification was provided as to the role for internal audit in ensuring that decisions made by the Council were made with appropriate information and that impact analysis, business projections and risk assessments were undertaken.
AGREED that the Internal Audit Plan and Strategy be approved.
24 VALUE FOR MONEY INDICATORS The Committee considered the report of the Director- Resources in relation to possible alternative value for money indicators for the Audit Service. Lucy Pledge explained that specifying monetary savings was not the main focus of internal audit, although by protecting the business and highlighting efficiencies, money could be saved indirectly. A CIPFA benchmarking group is available to give the audit cost per million pound turnover, which may be a useful indicator, however, she explained that it was sometimes difficult to compare between authorities due to the differences in their audit processes and different areas that were audited.
AGREED that the Audit Committee noted the report.
25 NEW EXTERNAL AUDIT ARRANGEMENTS The Committee considered the report of the Director- Resources detailing the new external audit arrangements that would be in place from 1st October 2012. The Committee were already aware that KPMG had been appointed by the Government to undertake the external audit functions for authorities in the East Midlands, and details of the arrangements had been received by the Council. The Lead Officer would be John Cornett, and the proposed fees for 2012/13 would be £76,138, a reduction of approximately 36% of the expected 2011/12 fee.
5
4
The Business Unit Manager- Financial Services explained that the fee incorporated two elements - £63,538 for the audit of the financial statements, and £12,600 for certification of grant claims. The fee excluded any additional work that KPMG may undertake, at the Council’s request, but this was limited, to ensure that KPMG retained their ‘independent’ status.
AGREED that the arrangements and proposed fees be noted.
26 DATE OF NEXT MEETING The next meeting of the Committee will be Thursday 29th November 2012, at 10am.
The meeting closed at 11:41am Chairman
6
AUDIT & ACCOUNTS COMMITTEE 29TH NOVEMBER 2012 BRIEFING NOTE: OUTSTANDING INVOICES ON LEISURE CENTRES’ TOREX SYSTEM (in response to a query raised at the meeting held on 27th September 2012) At the last meeting the Committee queried whether the large outstanding debt figure shown in the Leisure Centres’ report was due to a system error. Invoice Procedure On receipt of a room booking form from the customer (usually a club) it is entered onto the computer system used by Leisure Services called Torex. The system allocates this slot on the room diary and automatically creates an invoice for the customer. The invoice is sent out to the customer if they have not already paid on booking. The customer receives the invoice and is able to pay it in several ways, via the leisure centre reception, post, BACS etc. Payments received at a leisure centre either in person or by post it is entered onto the Torex system and the system automatically reduces the outstanding balance. If payment is made directly to the bank account via BACS the Torex system is currently not able to adjust the outstanding balance as there is no interface with e-financials which will log the BACS transactions. There is also currently no mechanism on Torex to log BACS payments. This means that the balance remains on the system. A manual system is now in use at all leisure centres where booking forms for each customer are kept together and a sheet attached to the front detailing all invoices raised and paid by the customer. Where payments are identified either from the Torex system or e-financials they are entered onto the sheet together with the date, method and receipt number if applicable. Within Torex there is currently no easy way of ascertaining what is actual outstanding debt and what has been paid but not shown as paid. Manual records would need to be examined to ascertain this. The system is being upgraded in approx February 2013 to include the facility to manually record internal transfers when they are identified which will allow BACs payments to be recorded against the relevant invoices. This will mean that the outstanding invoices report will only show the invoices actually outstanding. Monitoring The outstanding debt reports are produced monthly and each leisure centre goes through them and looks at the outstanding debt and raises reminders where necessary.
7
Reminders are issued after 30 days, 60 days and 90 days. If no payment is made after the third reminder then a decision is made on what further action to take depending on the circumstances of the debtor i.e. they may be aware of a legitimate reason preventing payment. The majority of customers are long standing clubs which have booked the facilities for many years so reasons for non-payment are often known / advised. If there is no apparent reason for non-payment then they are referred to the debtors section to carry out recovery action via debt collectors etc. This avenue would also be followed if the customer no longer had bookings with the centre. Staff were not aware of any reaching this stage. A monthly budget meeting takes place between the Business Manager, Accountant and the Facilities Managers to go through various aspects of performance. During this meeting the income targets are looked at to ensure that they are on profile. Where there are differences these have to be explained. Possible Further Action Weaknesses in the current system were identified as part of the recent audit of the Leisure Centres and recommendations have been made to improve the processes. Management have recognised the limitations of the system and have made enquiries to improve it as much as they are able and have made progress on implementing the remaining recommendations. The explanations provided concerning the revisions which are due to be made to the system appear to improve the situation and could potentially negate the need to maintain duplicate manual records. However it may be beneficial for a full review of the processes around bookings and payments to be undertaken again once the system has been upgraded to ensure that the weaknesses are addressed and any unnecessary duplication is ceased.
8
New
ark
and
Sher
woo
d D
istr
ict
Coun
cil
Age
nda
Item
no
4 A
udit
and
Acc
ount
s Co
mm
itte
e W
ork
Plan
Th
ursd
ay 2
9th N
ovem
ber
2012
M
eeti
ng a
t w
hich
act
ion
to
be u
nder
take
nSu
bjec
t an
d Br
ief D
escr
ipti
on
Who
will
pre
sent
the
rep
ort
29th
Nov
embe
r 20
12
Aud
it C
omm
itte
e W
ork
Prog
ram
me
D
avid
Dic
kins
on
Tr
easu
ry P
erfo
rman
ce
Bill
Hill
In
tern
al A
udit
Pro
gres
s Re
port
Lucy
Ple
dge/
John
Sco
tt
Fo
llow
-up
outs
tand
ing
high
an
d m
ediu
m
leve
l re
com
men
dati
ons
from
201
1/12
Aud
its.
Re
port
s an
d/or
Bu
sine
ss M
anag
ers
to a
tten
d
Dav
id D
icki
nson
(Mat
t Lam
b/Jo
hn K
ing/
Lean
ne B
aine
s/G
ed G
reav
es)
A
udit
Com
mit
tee
Foru
m r
epor
t
Lucy
Ple
dge
14th
Feb
ruar
y 20
13Te
rms
of R
efer
ence
of A
udit
Com
mit
tee
Dav
id D
icki
nson
Inte
rnal
Aud
it P
rogr
ess
Repo
rt
Lucy
Ple
dge/
John
Sco
tt
In
tern
al A
udit
Str
ateg
y &
Pla
n fo
r 20
13/1
4
Lucy
Ple
dge/
John
Sco
tt
Tr
easu
ry P
erfo
rman
ce
Bill
Hill
D
raft
Tre
asur
y St
rate
gy
Bill
Hill
A
nti-F
raud
Rep
ort (
Stra
tegy
/Pol
icy)
D
avid
Dic
kins
on
Ri
sk M
anag
emen
t rep
ort (
Stra
tegy
/Pol
icy)
Lisa
Lan
cast
er
St
rate
gic
Risk
Reg
iste
rLi
sa L
anca
ster
Aud
it C
omm
itte
e W
ork
Prog
ram
me
Dav
id D
icki
nson
9
New
ark
and
Sher
woo
d D
istr
ict
Coun
cil
Age
nda
Item
no
4 A
udit
and
Acc
ount
s Co
mm
itte
e W
ork
Plan
Th
ursd
ay 2
9th N
ovem
ber
2012
18th
Apr
il 20
13In
tern
al A
udit
Pro
gres
s Re
port
Lu
cy P
ledg
e/Jo
hn S
cott
Exte
rnal
Aud
it C
erti
ficat
ion
of C
laim
s &
Ret
urns
Jo
hn C
orne
tt
Ex
tern
al A
udit
Pla
nJo
hn C
orne
tt
St
atem
ent o
f Acc
ount
ing
Polic
ies
Nic
ola
Pick
avan
ce
IA
S19
Ass
umpt
ions
N
icol
a Pi
ckav
ance
Re
mit
& R
equi
rem
ents
of I
nter
nal &
Ext
erna
l Aud
itLu
cy P
ledg
e/D
avid
Dic
kins
on
A
udit
Com
mit
tee
Wor
k Pr
ogra
mm
e
Dav
id D
icki
nson
Ju
ly 2
014
Trea
sury
Man
agem
ent O
uttu
rn R
epor
t
Bill
Hill
Co
de o
f Aud
it P
ract
ice
& S
tate
men
t of R
espo
nsib
iliti
esJo
hn C
orne
tt
St
atem
ent o
f Acc
ount
s
Nic
ola
Pick
avan
ce
In
tern
al A
udit
Pro
gres
s Re
port
Lu
cy P
ledg
e/Jo
hn S
cott
Ann
ual I
nter
nal A
udit
Rep
ort
Lu
cy P
ledg
e/Jo
hn S
cott
Aud
it C
omm
itte
e W
ork
Prog
ram
me
D
avid
Dic
kins
on
10
New
ark
and
Sher
woo
d D
istr
ict
Coun
cil
Age
nda
Item
no
4 A
udit
and
Acc
ount
s Co
mm
itte
e W
ork
Plan
Th
ursd
ay 2
9th N
ovem
ber
2012
Se
ptem
ber
2014
Stat
emen
t of A
ccou
nts
N
icol
a Pi
ckav
ance
Ex
tern
al A
udit
Ann
ual G
over
nanc
e Re
port
John
Cor
nett
A
nnua
l Gov
erna
nce
Stat
emen
t
Dav
id D
icki
nson
Inte
rnal
Aud
it P
rogr
ess
Repo
rt
Lucy
Ple
dge/
John
Sco
tt
A
udit
Com
mit
tee
Wor
k Pr
ogra
mm
e
Dav
id D
icki
nson
11
12
AUDIT AND ACCOUNTS COMMITTEE AGENDA ITEM NO 5
29TH NOVEMBER 2012
TREASURY MANAGEMENT – 2012-13 TREASURY MONITORING REPORT APRIL TO OCTOBER 2012
REPORT PRESENTED BY: BILL HILL SENIOR ACCOUNTANT (TECHNICAL)
1 Introduction
1.1 This report provides an update on the Council’s treasury activity and prudential indicators for 2012/13 – 2014/15. It is based on the latest capital programme approved by Council on the 8th March 2012 with its resulting implications on the current year’s treasury strategy.
2 Summary of Key Changes
2.1 The Treasury Strategy and the Prudential Indicators for 2012/13 were approved by Council on the 8th March 2012. It was necessary to update certain parts of the Strategy as a result of the financial year end decisions on the financing of capital spend for 2011/12 and the changes were reported to Cabinet on 28th June. The latest capital expenditure projection was approved by Cabinet on 6th September.
3 Economic Background
3.1 Since the last monitoring report the Office for National Statistics (ONS) has released the first estimate of Quarter 3 GDP which showed the UK emerging from recession, with the economy growing by an estimated 1.0% over the quarter and 0.0% over the year. These figures were much stronger than forecast with the market consensus for growth in the quarter being 0.6%. This was the strongest quarterly growth since 1.2% seen between Quarter 2 and Quarter 3 2007.
3.2 The largest contribution to this increase came from the services sector, where output was estimated to have risen by 1.3% in Quarter 3. There was also an increase in activity in the production sector of 1.1% but activity in the construction sector fell by 2.5%.
3.3 It cannot be over-emphasised however that this is the first estimate of GDP based on preliminary information for the quarter. Although based on a significant number of returns from businesses there is still al lot of information to come in, particularly for the third month. The amount of data available at this stage is about 45% of the total data that will be available in one year’s time.
4 Labour Market
4.1 The latest labour market statistics released by the ONS show the UK labour market performing strongly and once again beating expectations, continuing the ‘productivity puzzle’ (strong labour market data yet weak output data).
13
4.2 The employment rate is at its highest since the three months to April 2009. The number of people in employment has not been higher since comparable records began in 1971 but the employment rate of 71.3% is lower than the pre-recession peak of 73.0% recorded for March to May 2008. Within the headline figures, the number of people in full-time employment was 21.6 million, up 88,000 on the quarter. The number of people in part-time employment was 8.13 million, up 125,000 on the quarter.
4.3 There were 2.53 million unemployed people, down 50,000 on the quarter and from a year earlier. Long term unemployment rose; the number of people unemployed for over two years was 444,000 in the three months to August 2012, up 1,000 from the three months to May. There were 2.71 million 16 to 24 year olds in employment, up 51,000 on the quarter and the unemployment rate for the same group was 20.5%, down 1.3% from the three months to May.
5 Inflation
5.1 Consumer Price Inflation (CPI) decreased to 2.2% year-on-year to September 2012, from 2.5% a month earlier in line with forecasts. By far the most significant downward contribution to the change between August and September came from housing, water, electricity, gas and other fuels where prices overall rose by 0.1% between August and September compared with a rise of 3.5% between the same two months a year earlier.
5.2 The most significant upward contribution came from transport, particularly from petrol and diesel price rises. Upward pressure also came from recreation and culture where prices rose by a greater amount this year than last and were not offset by large price falls such as those for digital cameras in 2011 which were not repeated. Finally miscellaneous goods and services made an upwards contribution where the largest upward pressure came from banking services.
6 Interest Rates
6.1 The Council’s Treasury Advisors have issued a new set of interest rate forecasts and do not now expect to see a rise in Bank Rate until 2016. The table below shows the effect of this projection on other linked interest rates. The government has announced that with effect from November 2012 those Authorities who agree to provide information about their future borrowing plans will receive a 0.2% reduction in PWLB borrowing rates. Since this information is already published as part of the capital programme this Council has provided this information and will therefore qualify for the discount on future borrowing.
14
Interest Rate Estimates (before discount)
Bank Rate Money Rates PWLB Borrowing Rates 3 month 1 year 5 year 20 year 50 year
2012 Dec 0.50 0.55 1.10 1.80 3.75 4.25 2013 Mar 0.50 0.55 1.10 1.80 3.80 4.30 Jun 0.50 0.60 1.25 1.90 3.80 4.30 Sep 0.50 0.60 1.25 1.90 3.80 4.30 Dec 0.50 0.60 1.25 1.90 3.80 4.40 2014 Mar 0.50 0.70 1.40 2.00 3.90 4.40 Jun 0.50 0.70 1.40 2.00 3.90 4.40 Sep 0.50 0.70 1.40 2.00 3.90 4.50 Dec 0.50 0.75 1.40 2.00 3.90 4.50 2015 Mar 0.50 0.75 1.40 2.10 4.00 4.50 Jun 0.50 0.75 1.40 2.10 4.00 4.50 Sep 0.50 0.75 1.40 2.10 4.00 4.60 Dec 0.50 0.75 1.40 2.20 4.00 4.60
7 Cashflow
7.1 Cash Flow to the end of October was broadly in line with expectations. The current treasury position for the Council is shown at Appendix A.
RECOMMENDATION
That the Treasury Management position be considered
For further information please contact Bill Hill, Senior Accountant.
D. Dickinson
Director of Resources
15
16
Appendix A
Position as at 31st October 2012
1 Short Term Position (due to mature within less than 365 days)
Temporary Loans
Temporary borrowing stands at £3.9m. This reflects withdrawals and deposits by the various Town Councils, who manage their own cash flows plus Newark and Sherwood Homes whose cash flow is managed by the Council’s treasury team in accordance with a service level agreement. Although outside the period under review, Southwell Town Council withdrew their deposit in full on 6th November and are now managing their balances themselves to improve returns.
Temporary Investments
Temporary investments stand at £12.5m split between fixed term deposits and instant access accounts.
The net investment position is £8.6m.
2 Long Term Position (maturities 1 year and greater)
Long Term Loans
Long term borrowing stands at £97.8m as forecast. A PWLB HRA loan of £0.5m which was due to mature on 20th September was repaid and not refinanced in line with the HRA business plan.
Long Term Investments
The Council has no long-term investments at this time.
3 Overall Net Indebtedness
This reflects the net indebtedness of the authority if it were to use all of its investments to repay debt. As at the month end this stood at £89.1m.
17
Treasury Management Report as at 31st August 2012
Appendix A
A. Short Term Position Temporary Loans
Lender
Interest paid gross of fee
Type Date
Borrowed
To be Repaid
Period end
Balance
Newark & Sherwood Homes 0.42% Call n/a n/a 2,440,000
Newark Town Council 0.42% 7 day notice n/a n/a 970,297
Ollerton & Boughton Town Council 0.42% 7 day notice n/a n/a 177,519
Southwell Town Council 0.42% 7 day notice n/a n/a 151,223
Southwell LC Trust 0.42% 7 day notice n/a n/a 140,791
Total Temporary Loans (a) 3,879,931Temporary Investments
Borrower
Average
Interest Rate
Type Date
Invested To be
Repaid
Period end
Balance
NatWest SIBA Account 0.95% Call n/a n/a 7,103,000Santander 0.80% Call n/a n/a 30,000RBS Global Treasury Money Market Fund 0.42% Call n/a n/a 10,000Deutsche Bank Sterling Money Market Fund 0.51% Call n/a n/a 5,000
Glitnir ISK balance in escrow 3.40% Fixed 16-Mar-
12 tba 379,203
Lloyds TSB 1.75% Fixed 02-May-
12 02-Nov-
12 503,864
Lloyds TSB 1.75% Fixed 14-Jun-12 14-Dec-
12 1,000,000
Lloyds TSB 1.65% Fixed 23-Aug-
12 25-Feb-
13 950,000
Lloyds TSB 1.75% Fixed 14-Sep-
12 14-Feb-
13 1,000,000 Lloyds TSB 1.35% Fixed 31-Oct-12 07-Jan-13 1,500,000
Total Temporary Investments (b) 12,481,06
7 Bank Balance 31st October 2012 (c) 19,723
Short Term Position - Net Invested/(Borrowed) (d)=(b+c-a) 8,620,959
Average variable rate earned to date 0.91%Average fixed rate earned to date 1.57%Note - This excludes the Glitnir deposit B. Long Term Position
Long Term Loans Interest Rate
Type Date
Borrowed
To be Repaid
Public Works Loans Board (PWLB) 4.47% Maturity Various Various 80,578,00
0 Public Works Loans Board (PWLB) 9.02% Annuity Various Various 618,886Liverpool Victoria Friendly Society (LVFS) 6.18% Annuity Various Various 114,470
Barclays Bank (fixed to 08/11/16) 3.75% LOBO 08-Nov-
06 08-Nov-
66 3,000,000
Barclays Bank (fixed to 13/09/14) 4.40% LOBO 13-Sep-
07 13-Sep-
77 3,000,000 Barclays Bank (fixed to 03/02/14) 4.12% LOBO 01-Feb- 01-Feb- 3,500,000
18
08 77
Barclays Bank (fixed to 14/04/14) 4.07% LOBO 14-Apr-
08 14-Apr-78 3,500,000
BAe Systems Pension Funds CIF Trustees 3.75% LOBO 01-Dec-
11 01-Dec-
16 2,500,000
BAe Systems 2000 Pension Plan Trustees 3.75% LOBO 01-Dec-
11 01-Dec-
16 1,000,000
Total Long Term Loans (e) 97,811,35
6 Please note the interest rate for the PWLB and LVFS loans is an average of the total loans for each categoryAverage external interest rate for long term loans 4.43%
Long Term Investments Interest Rate
Type Date
Borrowed
To be Repaid
None Total Long Term Investments (f) 0
Net Long Term Position (g) (e-f) 97,811,35
6
C. Net Indebtedness (g)-(d) 89,190,39
7
19
20
1
AUDIT AND ACCOUNTS COMMITTEE AGENDA ITEM NO.6 THURSDAY 29TH NOVEMBER 2012 INTERNAL AUDIT PROGRESS REPORT REPORT PRESENTED BY: HEAD OF AUDIT AND RISK MANAGEMENT – AUDIT LINCOLNSHIRE 1.0 Purpose of Report
To receive and comment upon the latest Internal Audit Progress Report which covers the period up to November 2012
2.0 Introduction
The purpose of the internal audit progress report (Annex A) is to provide a summary of Internal Audit work undertaken during 2012/2013 against the agreed audit plan.
3.0 RECOMMENDATION That Audit and Accounts Committee consider and comment upon the latest internal
audit progress report
Background Papers Nil. For further information please contact Lucy Pledge on 01522 553692 David Dickinson Director of Resources
21
22
Internal Audit - Progress Report 2012 / 13
Date: November 2012
23
Audit Lincolnshire – Internal Audit Progress Report
Page 1 of 20
Contents Introduction 2 Key Messages 2 Internal Audit work completed from July to September 2-3 Other Significant Work 3 Audits in Progress 3-4
Performance Information 4 Other matters of Interest 5 Appendices
Appendix 1 – Assurance Definitions 6Appendix 2 - Limited or No Assurance Internal Audit Reports 7 - 9Appendix 3 – Internal Audit Plan & Schedule 2012/13 10 - 20
Contact Details: Lucy Pledge CMIIA Head of Audit & Risk Management
County Offices, Newland, Lincoln, LN1 1YG �: 01522 553692 � lucy.pledge@lincolnshire.gov.uk
24
Audit Lincolnshire – Internal Audit Progress Report
Page 2 of 20
Introduction 1 The purpose of this report is to:
Advise of progress being made with the Audit Plan
Provide details of the audit work during the period
Provide details of the current position with agreed management actions in respect of previously issued reports
Raise any other matters that may be relevant to the Audit and Accounts Committee role
Key Messages 2 The transition to Audit Lincolnshire new ways of working is nearing completion. We
are now using the new PAWS electronic audit system. 3 Work has been completed on the Council’s assurance map and we are in the process
of producing a combined assurance report. The next step is to discuss the results with CMT before feedback to the Audit and Account Committee.
4 The Housing Benefit subsidy verification work has been completed. 5 There are a number of audits in progress. Some of the audit work has been passed to
external contractors to cover the unplanned additional work carried out by the Team on the subsidy verification.
6 The plan for the remainder of the year is now complete and performance is being
monitored against this. Whilst the plan completion rate is still currently below target, it is improving as the time taken on the transition decreases and audits are finalised.
Internal Audit work completed from September to November 7 The following audit work has been completed and a final report issued:
Full Assurance Substantial Assurance
Limited Assurance No Assurance
None None
Creditors
Housing Benefits
Sports and Arts Development
None
25
Audit Lincolnshire – Internal Audit Progress Report
Page 3 of 20
Note The Audit Committee should note that the assurance expressed is at the time of issue of the report but before the full implementation of the agreed management action plan. Definitions levels are shown in Appendix 1.
8 We are reporting three limited assurance audits in this quarter, the management
summaries are at Appendix 2. Management will update progress on implementing agreed actions for these reports.
9 Progress with the implementation of agreed management action on
recommendations for audits has not been followed this time due to the short timescale between meetings and the inclusion of separate reports on those with unsatisfactory action taken in the previous report.
Other Significant Work 10 Combined Assurance Model
The key activities, emerging risks and projects of the Authority have now been included on an Assurance map and levels of assurance have now been included. A combined assurance report will be presented to CMT in the near future and the Audit and Accounts Committee will be updated once CMT have evaluated the report.
Audits in Progress 11 The following 2012/13 audits are currently in progress:
Audits at Draft Report Stage • Environmental Changes* • Emergency Planning 2011/12** • Equality and Diversity • Council Tax • Income • Change Programme. • IT Security • Payment Card Industry Security Standards (PCIDSS) • Information Governance
Audits in Progress • Cattle Market – figures completed as far as possible. Awaiting client to finalise
issue regarding the additional sales with the lessee. • Growth Point • Newark and Sherwood Homes • Localism Act • Asset management
26
Audit Lincolnshire – Internal Audit Progress Report
Page 4 of 20
• Licensing • Building Control • Growth Investment Fund - scoping * This report was issued to management as a draft report on 14/09/12 but no
response has been received ** This report was issued to management as a draft final report on 26/04/12 and
then to the Director Resources on 11/07/12. We are aware that there are reasons for some of the delay but no response has been received.
Performance Information 12 Our Quarter 2 performance against targets is shown below:
Performance Indicator
Target
Actual (30/09/12)
Percentage of plan completed. 100% (revised plan)
36%
Percentage of key financial systems completed.
100% No data yet. End of year indicator.
Percentage of recommendations agreed.
100% 98.59% 1
(Reports issued 2012/13). Percentage of recommendations implemented which were due before 31/08/12 2 (Reports issued 2011/12) Percentage of recommendations implemented which were due before 31/08/12 2
100% or escalated
100%
70%
Timescales Draft report issued within 10 working days of completing audit.
Final report issued within 5 working days of closure meeting / receipt of management responses.
100%
20%
Client Feedback on Audit (average) Good to excellent 100%
1 The percentage of recommendations agreed is slightly below target due to one
recommendation made within the Budgetary control report. The recommendation was valid at the time of the audit and concerned the authorisation of virements. Procedures
27
Audit Lincolnshire – Internal Audit Progress Report
Page 5 of 20
were changed following the issue of the draft report which meant that the recommendation no-longer applied therefore it was not agreed.
2 These will be updated at the next Audit and Accounts Committee meeting.
28
Audit Lincolnshire – Internal Audit Progress Report
Page 6 of 20
Other matters of Interest 15 Audit Committee Forum – 3rd October 2012
Please see separate report
29
Audit Lincolnshire – Internal Audit Progress Report
Page 7 of 20
Appendix 1 - Assurance Definitions1
Full Assurance
Our critical review or assessment on the activity gives us a high level of confidence on service delivery arrangements, management of risks, and the operation of controls and / or performance. The risk of the activity not achieving its objectives or outcomes is low. As a guide there are a few low risk / priority actions arising from the review.
Substantial Assurance
Our critical review or assessment on the activity gives us a reasonable level of confidence on service delivery arrangements, management of risks, and operation of controls and / or performance. There are some improvements needed in the application of controls to manage risks. However, the controls are in place and operating sufficiently so that the risk to the activity not achieving its objectives is medium to low. As a guide there are low to medium risk / priority actions arising from the review.
Limited Assurance
Our critical review or assessment on the activity identified some concerns on service delivery arrangements, management of risks, and operation of controls and / or performance. The controls to manage the risks are not always being operated or are inadequate. Therefore, the risk of the activity not achieving its objectives is medium to high. As a guide there are medium and a few high risk / priority actions arising from the review. Our work did not identify system failures that could result in any of the following: - damage to the Council’s reputation - material financial loss - adverse impact on members of the public - failure to comply with legal requirements
No Assurance
Our critical review or assessment on the activity identified significant concerns on service delivery arrangements, management of risks, and operation of controls and / or performance. Our work identified system failures that could result in any of the following: - damage to the Council’s reputation - material financial loss - adverse impact on members of the public - failure to comply with legal requirements The controls to manage the risks are not being operated or are not present. Therefore the risk of the activity not achieving its objectives is high. As a guide there are a large number of medium and high risks / priority actions arising from the review.
1 The assurance opinion is based on information and evidence which came to our attention during the audit. Our work cannot provide absolute assurance that material errors, loss or fraud do not exist.
30
Audit Lincolnshire – Internal Audit Progress Report
Page 8 of 20
Appendix 2 – Audits where assurance is assessed as ‘No’ or ‘Limited’ (Executive Summaries only) CREDITORS Executive Summary Assurance Opinion - Limited Assurance We found that the creditor system is generally well managed, including controls linked to ordering and payments although our review highlighted some improvement areas linked to IT security, separation of duties, master data control and written procedures. We made two high priority recommendations. One of these refers to the changing of BACS passwords and PIN numbers which are not changed on a regular basis. This is an important security control, particularly when there have been recent staff leavers in the section. We identified other high/medium priority areas where procedures were not documented or controls could be improved :-
• there was no written guidance on setting up new suppliers, changing existing supplier details or how to stop a BACS payment;
• there was a lack of appropriate internal control in some areas including: o an absence of monitoring master data changes via reports; o no master data register recording authorised officers; o no consistent process to retain master data change requests received from
officers; o no evidence that master data changes received from suppliers affecting
payments are confirmed. Some officers who have access to the BACS system also have responsibility for processing invoices and maintaining creditor standing data. This segregation of duties issue has been raised previously. We found an example where an item was purchased by a staff member for Council use and was then re-imbursed later through the Creditors system. A satisfactory VAT receipt was presented but the VAT element had not been reclaimed. This example is not an isolated one. We found the authorisation process for orders and invoices to be satisfactory and in line with Financial Regulations and there is satisfactory monitoring and reporting of invoices paid within 30 days of receipt. Management Response The Executive Summary mentions the segregation of duties in respect of maintaining standing data and processing of invoices. Due to the number of staff available for the creditor function it is not possible to restrict staff in this way and still provide a satisfactory level of service.
31
Audit Lincolnshire – Internal Audit Progress Report
Page 9 of 20
Management Actions
No All to be completed by:
High Priority 2 31st December 2012 Medium Priority 3 31st October 2012
HOUSING BENEFITS 2011/12
Executive Summary Assurance Opinion – Limited Assurance We found that the Benefits Team could consider ways to improve the service in some of the areas we reviewed, particularly the assessment of earnings (employed and self employed) where our testing found an approximate 20% error rate. Management should review guidance and training requirements in these areas. For the calculation of self-employed cases, other assessment options should be considered - including the use of specialist staff or other bespoke training materials and systems. Performance and quality control processes should be reviewed which would improve accuracy and reduce the level of errors. Currently there is no formal quality control system in place where accuracy and compliance checks are undertaken on new claims and changes in circumstances, although we understand accuracy checks had been undertaken prior to June 2011. We identified some errors as part of our testing and similarly errors have been found by the Audit Commission previously. Additional training has been put in place however we feel that introducing a risk based quality control system would help improve accuracy and assist with training and development of staff. In the other areas of our review, system parameters were found to have been amended in a timely and accurate manner and controls surrounding the recording and reconciliation of payments to associated systems (e.g. rents, council tax, accountancy records) were operating satisfactorily.
Management Response It is fair to say that overall management does not consider that the level of assurance should be ranked as limited when taking into account the service as a whole, however it is difficult to argue that the actions ranked as high could be anything else following the findings reported. The level of audit inspection conducted was very in depth and some of the discrepancies were based on differing interpretations. That said all of the recommendations are agreed and actions have/will be put in place which will increase the assurance of the service. This will/has include(d) taking into account the advisory points and we are grateful for these suggestions. Of the three recommendations, one is ranked as a medium priority and two as high priority. Particular and immediate attention will be given to addressing the high priority actions,
32
Audit Lincolnshire – Internal Audit Progress Report
Page 10 of 20
although it should be noted that accuracy checks have been conducted in the past and were only temporarily suspended due to the impact of the Atlas system of notifying changes to tax credits and DWP awards and based on risk when taking into account the previous excellent accuracy rates. In particular action has been taken to address the assessment of self employed income as set out within the agreed action. Business Manager – Revenues and Benefits SPORTS AND ARTS DEVELOPMENT Executive Summary Assurance Opinion - Limited Assurance The service undertakes various initiatives to develop sporting activity and improve participation, including partnership working, however without a formal sports participation plan or strategy the service may not achieve its overall objectives. Similarly, whilst funding for the Arts remains restricted, an Arts strategy would help to focus limited resources and maximise benefit within the District. The Sports and Arts Development business unit needs to formalise its sports and art development plans and strategies to ensure that it is clear about the service and outcomes it seeks to achieve. Communicating the aims and objectives of the Sports and Arts Development function would help promote the section, and its various programmes, to the general public whilst also providing a framework against which future programmes could be aligned. As well as strategic planning we found some other areas where improvements could be made:
• The authority for grant approvals was not always formally recorded and we have recommended improvements in this area.
• Income controls, including receipting and reconciliations need to be strengthened. Equal Opportunity monitoring information is obtained but is not fully collated or recorded by the section. This should be improved.
Management Response
Management Actions No All to be completed by: High Priority 3 30th November 2012 Medium Priority 5 31st March 2013
33
Aud
it Li
ncol
nshi
re –
Inte
rnal
Aud
it R
epor
t
P
age
11 o
f 20
App
endi
x 3
– In
tern
al A
udit
Pla
n &
Sch
edul
e 20
12/1
3 A
rea
D
ays
Indi
cati
ve S
cope
Pl
anne
d St
art
Dat
e
Act
ual
Star
t D
ate
Fina
l Rep
ort
Issu
ed
Stat
us /
Ass
uran
ce
Leve
l Giv
en
Crit
ical
Ser
vice
Act
ivit
ies
Dep
uty
Chie
f Exe
cuti
ve
Corp
orat
e G
over
nanc
e 15
A
rev
iew
of c
orpo
rate
go
vern
ance
arr
ange
men
ts
linke
d to
the
CIPF
A/S
OLA
CE
fram
ewor
k w
ith p
ossi
ble
focu
s on
par
tner
ship
gov
erna
nce,
st
rate
gic/
serv
ice
plan
ning
, m
embe
r an
d of
ficer
de
velo
pmen
t.
Nov
embe
r 20
12
Proj
ect a
nd C
ontr
act
Man
agem
ent
12
Revi
ew o
f the
Cou
ncil’
s pr
ojec
t /
cont
ract
man
agem
ent
fram
ewor
k.
Dec
embe
r 20
12
Proj
ect a
nd c
ontr
act
man
agem
ent
12
Revi
ew o
f at l
east
one
Cap
ital
proj
ect.
Ja
nuar
y 20
13
Safe
ty
Envi
ronm
enta
l Hea
lth
Lice
nsin
g 15
A
rev
iew
of t
he li
cens
ing
area
s to
ens
ure
com
plia
nce
with
re
gula
tions
, pro
cedu
res
and
that
all
inco
me
due
is c
olle
cted
. En
viro
nmen
tal H
ealth
/ T
axi,
Pers
onal
, Eve
nts
etc
Oct
ober
20
12
Oct
ober
20
12
St
arte
d
34
Aud
it Li
ncol
nshi
re –
Inte
rnal
Aud
it R
epor
t
P
age
12 o
f 20
Are
a
D
ays
Indi
cati
ve S
cope
Pl
anne
d St
art
Dat
e
Act
ual
Star
t D
ate
Fina
l Rep
ort
Issu
ed
Stat
us /
Ass
uran
ce
Leve
l Giv
en
Com
mun
ity
Safe
ty
CCTV
12
A
sses
smen
t of C
CTV
ope
ratio
ns
to e
nsur
e le
gal a
nd r
egul
ator
y co
mpl
ianc
e, in
clud
ing
part
ners
hip
arra
ngem
ents
.
Mar
ch
2013
Car
Park
s an
d m
arke
ts
Lorr
y Pa
rk
6 Re
view
of l
orry
par
k in
com
e.
Mar
ch
2013
Reso
urce
s
A
sset
man
agem
ent
10
Revi
ew o
f man
agem
ent
arra
ngem
ents
incl
udin
g ac
quis
ition
s an
d di
spos
als.
Aug
ust
2012
A
ugus
t 20
12
St
arte
d
Resp
ondi
ng a
nd a
dapt
ing
to
Envi
ronm
enta
l Cha
nges
10
To
giv
e as
sura
nce
on th
e m
easu
res
the
coun
cil h
as p
ut in
pl
ace
to a
dapt
to e
nvir
onm
enta
l ch
ange
s, in
clud
ing
carb
on
redu
ctio
n an
d w
orki
ng w
ith
part
ners
to ta
ckle
floo
d ri
sk.
June
201
2 Ju
ne 2
012
D
raft
Rep
ort
Com
mun
ity
Spor
ts a
nd A
rt D
evel
opm
ent
10
Revi
ew o
f man
agem
ent
arra
ngem
ents
incl
udin
g th
e di
stri
butio
n of
gra
nts
May
201
2 M
ay 2
012
(Res
tart
ed -
Sept
embe
r)
Nov
embe
r 20
12
Com
plet
ed
Lim
ited
Ass
uran
ce
Gro
wth
G
row
th p
oint
pro
ject
11
Re
view
Man
agem
ent
arra
ngem
ents
and
del
iver
y of
ou
tcom
es o
n th
is k
ey p
roje
ct
June
201
2 Ju
ne 2
012
O
ngoi
ng
35
Aud
it Li
ncol
nshi
re –
Inte
rnal
Aud
it R
epor
t
P
age
13 o
f 20
Are
a
D
ays
Indi
cati
ve S
cope
Pl
anne
d St
art
Dat
e
Act
ual
Star
t D
ate
Fina
l Rep
ort
Issu
ed
Stat
us /
Ass
uran
ce
Leve
l Giv
en
Build
ing
Cont
rol
Build
ing
Cont
rol
10
Build
ing
cont
rol a
pplic
atio
n pr
oces
ses
incl
udin
g co
mpl
ianc
e,
regi
ster
mai
nten
ance
and
in
com
e co
llect
ion.
Nov
embe
r 20
12
Oct
ober
20
12
St
arte
d
Gro
wth
Adm
inis
trat
ion
Land
Cha
rges
8
Land
cha
rges
app
licat
ion
proc
esse
s in
clud
ing
com
plia
nce,
re
gist
er m
aint
enan
ce a
nd
inco
me
colle
ctio
n.
Janu
ary
2013
Dev
elop
men
t
CI
L/S1
06
15
Ensu
ring
that
pro
cess
es to
m
anag
e CI
L an
d S1
06 a
re
robu
st.
Mar
ch
2013
Stra
tegi
c H
ousi
ng
Stra
tegi
c H
ousi
ng r
isks
10
Ri
sk a
sses
smen
t inc
ludi
ng
brin
ging
em
pty
hom
es b
ack
into
us
e, s
tock
opt
ion,
aff
orda
ble
hous
ing,
Bus
ines
s Pl
an e
tc.
Dec
embe
r 20
12
N
ewar
k &
She
rwoo
d H
omes
73
In
clud
es 1
0 da
ys c
arry
forw
ard;
us
ually
63
days
A
pril
2012
A
pril
2012
N
/A
In p
rogr
ess.
Tw
o au
dits
com
plet
ed. F
our
mor
e at
dra
ft r
epor
t st
age.
Su
b To
tal
229
36
Aud
it Li
ncol
nshi
re –
Inte
rnal
Aud
it R
epor
t
P
age
14 o
f 20
Are
a
D
ays
Indi
cati
ve S
cope
Pl
anne
d St
art
Dat
e
Act
ual
Star
t D
ate
Fina
l Rep
ort
Issu
ed
Stat
us /
Ass
uran
ce
Leve
l Giv
en
Due
Dili
genc
e
Re
sour
ces
Budg
etar
y Co
ntro
l 10
Re
view
of b
udge
tary
con
trol
in
clud
ing
role
s an
d re
spon
sibi
litie
s an
d lin
ks to
the
finan
cial
info
rmat
ion
syst
em.
Apr
il 20
12
Apr
il 20
12
July
201
2 Co
mpl
eted
. Fu
ll A
ssur
ance
.
Coun
cil T
ax
15
This
rev
iew
will
cov
er b
illin
g an
d co
llect
ion
to g
ain
assu
ranc
e th
at C
ounc
il de
man
ds a
re
accu
rate
and
col
lect
ion
arra
ngem
ents
sec
ure
and
effe
ctiv
e.
Aug
ust
2012
A
ugus
t 20
12
D
raft
rep
ort.
Fina
l Acc
ount
s (C
ontr
acts
) 2
Exam
inat
ion
of a
sam
ple
of fi
nal
acco
unts
to e
nsur
e ac
cura
cy.
Flex
ible
N
one
rece
ived
to d
ate.
M
ove
to s
econ
d si
x m
onth
s.
Gils
trap
Acc
ount
s 1
Fina
ncia
l aud
it.
(Ann
ual a
udit)
Fl
exib
le
Sept
embe
r 20
12
Oct
ober
201
2 (S
igne
d of
f)
Com
plet
ed
Man
sfie
ld C
rem
ator
ium
Aud
it 10
Fi
nal a
ccou
nt a
udit.
(A
nnua
l aud
it)
May
201
2 Ju
ne 2
012
June
201
2 Co
mpl
eted
Ener
gy A
genc
y Re
turn
5
Fina
ncia
l aud
it.
(Ann
ual a
udit)
M
ay 2
012
May
201
2 Ju
ne 2
012
(Sig
ned
off)
Co
mpl
eted
.
Catt
le M
arke
t 6
Fina
ncia
l aud
it, s
peci
fical
ly
inco
me
veri
ficat
ion
rela
ting
to
leas
e.
(Ann
ual a
udit)
May
201
2 Ju
ne 2
012
In
pro
gres
s. A
wai
ting
reso
lutio
n of
add
ition
al
mar
kets
– w
ith N
SDC
Lega
l Uni
t.
Coun
ter
Frau
d A
rran
gem
ents
10
Re
view
the
arra
ngem
ents
in
TBC
To b
e un
dert
aken
by
37
Aud
it Li
ncol
nshi
re –
Inte
rnal
Aud
it R
epor
t
P
age
15 o
f 20
Are
a
D
ays
Indi
cati
ve S
cope
Pl
anne
d St
art
Dat
e
Act
ual
Star
t D
ate
Fina
l Rep
ort
Issu
ed
Stat
us /
Ass
uran
ce
Leve
l Giv
en
plac
e to
red
uce
the
risk
of
‘cor
pora
te’ f
raud
in th
e Co
unci
l. LC
C Fr
aud
Team
Allo
wan
ces
and
expe
nses
+
Tran
spar
ency
Age
nda
+ Co
nduc
t ar
eas
/ Re
gist
er o
f Int
eres
ts/
Seco
ndar
y Em
ploy
men
t / G
ifts
and
Hos
pita
lity
15
A r
evie
w o
f com
plia
nce
wit
h th
e tr
ansp
aren
cy a
gend
a;
asse
ssm
ent o
f allo
wan
ces
and
expe
nses
for
offic
ers
and
mem
bers
ens
urin
g co
mpl
ianc
e w
ith p
roce
dure
s an
d co
mpl
ianc
e w
ith C
ode
of
cond
uct g
uide
lines
.
Dec
embe
r 20
12
Proc
urem
ent C
ontr
acts
12
Ex
amin
atio
n of
cou
ncil
spen
d to
en
sure
app
ropr
iate
pr
ocur
emen
t rou
tes
take
n to
he
lp a
chie
ve v
alue
for
mon
ey.
Febr
uary
20
13
Core
fina
ncia
l sys
tem
s w
ork
(to
be a
gree
d w
ith D
D)
20
Liai
son
with
the
Dir
ecto
r Re
sour
ces
and
the
new
Ext
erna
l A
udit
or to
det
erm
ine
appr
opri
ate
finan
cial
sys
tem
s w
ork.
Janu
ary
2013
Payr
oll
12
Revi
ew o
f the
cou
ncils
pay
roll
syst
em.
Focu
s on
tax,
re
dund
ancy
pay
men
ts, k
ey
cont
rols
etc
.
Febr
uary
20
13
MTF
S an
d fin
anci
al m
odel
ling
8 Re
view
of h
ow w
ork
on th
e im
pact
of g
over
nmen
t cha
nges
(s
uch
as w
elfo
rm r
efor
m,
Mar
ch
2013
38
Aud
it Li
ncol
nshi
re –
Inte
rnal
Aud
it R
epor
t
P
age
16 o
f 20
Are
a
D
ays
Indi
cati
ve S
cope
Pl
anne
d St
art
Dat
e
Act
ual
Star
t D
ate
Fina
l Rep
ort
Issu
ed
Stat
us /
Ass
uran
ce
Leve
l Giv
en
Coun
cil t
ax, N
ND
R) is
bei
ng
asse
ssed
to in
form
the
MTF
S.
Cred
itor
Proj
ect –
Ord
erin
g an
d in
voic
e pr
oces
sing
10
A
rev
iew
of t
he c
redi
tors
pr
ojec
t and
ass
essm
ent o
f new
co
ntro
l arr
ange
men
ts.
Janu
ary
2013
Perf
orm
ance
man
agem
ent
12
A r
evie
w o
f the
Cou
ncil’
s pe
rfor
man
ce m
anag
emen
t fr
amew
ork
and
new
pe
rfor
man
ce m
anag
emen
t sy
stem
.
Febr
uary
20
13
Safe
ty
Risk
Man
agem
ent
10
To p
rovi
de a
ssur
ance
to th
e Co
unci
l tha
t the
y ha
ve g
ood
risk
m
anag
emen
t arr
ange
men
ts in
pl
ace
to s
uppo
rt w
ell m
easu
red
risk
taki
ng a
nd th
at s
trat
egic
ri
sks
are
wel
l man
aged
.
TBC
Chan
ges
in p
roce
dure
an
d pe
rson
nel h
ave
impa
cted
on
the
star
t of
this
rev
iew
. The
re
view
will
be
unde
rtak
en b
y a
Risk
M
anag
emen
t spe
cial
ist
from
Aud
it Li
ncol
nshi
re.
Equa
lity
and
Div
ersi
ty
8 En
suri
ng th
e Co
unci
l is
com
plyi
ng w
ith n
ew r
egul
ator
y re
quir
emen
ts
July
201
2 A
ugus
t 20
12
D
raft
Rep
ort.
Busi
ness
Con
tinui
ty
0 Th
at th
ere
are
effe
ctiv
e bu
sine
ss c
ontin
uity
ar
rang
emen
ts in
pla
ce th
at
N/A
N
/A
N/A
Re
mov
ed fr
om p
lan.
39
Aud
it Li
ncol
nshi
re –
Inte
rnal
Aud
it R
epor
t
P
age
17 o
f 20
Are
a
D
ays
Indi
cati
ve S
cope
Pl
anne
d St
art
Dat
e
Act
ual
Star
t D
ate
Fina
l Rep
ort
Issu
ed
Stat
us /
Ass
uran
ce
Leve
l Giv
en
help
s en
sure
the
Coun
cil i
s re
silie
nt a
nd c
ontin
ue to
del
iver
it’
s cr
itica
l ser
vice
s in
the
even
t of
a p
oten
tial
dis
rupt
ion
or
inci
dent
. H
ealth
and
Saf
ety
12
A r
evie
w o
f the
hea
lth a
nd
safe
ty, o
btai
ning
ass
uran
ces
over
all
the
key
area
s in
clud
ing
role
s an
d re
spon
sibi
lity.
In
clud
ing
awar
enes
s be
low
Bu
sine
ss M
anag
er le
vel.
Nov
embe
r 20
12
Sub
Tota
l 17
8
St
rate
gic
& E
mer
ging
Ris
ks
Chan
ge p
rogr
amm
e 10
To
pro
vide
ass
uran
ce a
roun
d de
liver
y of
cha
nge
and
savi
ngs
– SM
ART
focu
s
June
201
2 Ju
ne 2
012
D
raft
rep
ort.
Info
rmat
ion
Gov
erna
nce
– Re
cord
s M
anag
emen
t –
Dat
a Pr
otec
tion
(fol
low
up)
–
Free
dom
of I
nfor
mat
ion
(fol
low
up)
12
To r
evie
w th
e ar
rang
emen
ts fo
r re
cord
s m
anag
emen
t in
the
Aut
hori
ty w
ith fo
llow
up
wor
k on
DP
and
FOI.
Oct
ober
20
12
Sept
embe
r 20
12
D
raft
Rep
ort
Emer
ging
ris
ks a
nd le
gisl
atio
n (B
ig S
ocie
ty &
loca
lism
age
nda)
10
To
obt
ain
assu
ranc
e th
at
emer
ging
ris
ks a
nd le
gisl
atio
n ar
e be
ing
appr
opri
atel
y m
anag
ed.
Aug
ust
2012
A
ugus
t 20
12
Lo
calis
m to
rep
lace
pr
ojec
t man
agem
ent a
s re
ques
ted
by S
151
Off
icer
.
40
Aud
it Li
ncol
nshi
re –
Inte
rnal
Aud
it R
epor
t
P
age
18 o
f 20
Are
a
D
ays
Indi
cati
ve S
cope
Pl
anne
d St
art
Dat
e
Act
ual
Star
t D
ate
Fina
l Rep
ort
Issu
ed
Stat
us /
Ass
uran
ce
Leve
l Giv
en
Spec
ifica
lly to
est
ablis
h ho
w th
e co
unci
l is
resp
ondi
ng t
o th
e lo
calis
m a
gend
a (B
ig s
ocie
ty),
incl
udin
g an
y po
tent
ial c
hang
es
to g
over
nanc
e ar
rang
emen
ts.
In p
rogr
ess.
Sub
Tota
l 32
O
ther
rel
evan
t A
reas
Co
mbi
ned
Ass
uran
ce
25
Co-o
rdin
ate
the
deve
lopm
ent o
f th
e co
mbi
ned
assu
ranc
e m
odel
fo
r th
e Co
unci
l (A
ssur
ance
Map
) w
here
we
gain
ass
uran
ce o
n cr
itica
l act
iviti
es a
nd k
ey r
isks
fa
cing
the
Coun
cil t
hrou
gh:
Man
agem
ent
3rd
Par
ties
Inte
rnal
Aud
it
May
201
2 M
ay 2
012
N/A
In
itial
mee
tings
co
mpl
eted
. M
ap n
ow
popu
late
d an
d go
ing
thro
ugh
man
agem
ent
revi
ew p
roce
ss.
Map
to b
e re
fres
hed
in
Dec
.
Revi
ew In
tern
al A
udit
Stra
tegy
an
d pl
anni
ng
5 To
dev
elop
the
aud
it pl
an a
nd
stra
tegy
for
NSD
C fr
om O
ctob
er
2012
.
Aug
ust
2012
Follo
w u
p of
pre
viou
s au
dit
repo
rts
14
Dev
elop
men
t of
reco
mm
enda
tion
trac
ker
proc
ess
with
Man
agem
ent.
Apr
il 20
12
Apr
il 20
12
Co
ntin
uous
qua
rter
ly
revi
ews.
41
Aud
it Li
ncol
nshi
re –
Inte
rnal
Aud
it R
epor
t
P
age
19 o
f 20
Are
a
D
ays
Indi
cati
ve S
cope
Pl
anne
d St
art
Dat
e
Act
ual
Star
t D
ate
Fina
l Rep
ort
Issu
ed
Stat
us /
Ass
uran
ce
Leve
l Giv
en
Sub
Tota
l 44
IC
T A
udit
.
D
evel
opm
ent o
f ICT
Aud
it Pl
an
3 O
ur IC
T au
dit s
trat
egy
is b
eing
re
vise
d. T
his
incl
udes
a r
isk
asse
ssm
ent w
hich
will
iden
tify
area
s fo
r au
dit f
ocus
.
July
201
2 A
ugus
t 20
12
In
pro
gres
s.
IT S
ecur
ity
12
Ove
rvie
w o
f the
Cou
ncil’
s IT
se
curi
ty in
fras
truc
ture
.
July
201
2 Ju
ly 2
012
D
raft
rep
ort.
IT A
pplic
atio
ns/P
roje
ct
Man
agem
ent/
Stra
tegi
c Pa
rtne
rshi
p
12
To b
e de
cide
d.
Janu
ary
2013
Sub
Tota
l 27
N
on-A
udit
A
dvic
e 10
G
ener
al r
isk
and
cont
rol a
dvic
e to
man
ager
s
N
/A
Ong
oing
Liai
son
10
Man
agem
ent m
eetin
gs e
tc
N/A
O
ngoi
ng
Ann
ual R
epor
t 3
Prod
uctio
n of
the
annu
al
inte
rnal
aud
it re
port
and
as
sura
nce
stat
emen
t
May
201
2 M
ay 2
012
N/A
Re
port
ed to
Ju
ly A
udit
and
Acc
ount
s Co
mm
ittee
Com
plet
ed.
Aud
it Co
mm
ittee
24
Pr
ovid
ing
supp
ort t
o th
e A
udit
Com
mit
tee
to e
nsur
e it
can
N
/A
Ong
oing
42
Aud
it Li
ncol
nshi
re –
Inte
rnal
Aud
it R
epor
t
P
age
20 o
f 20
Are
a
D
ays
Indi
cati
ve S
cope
Pl
anne
d St
art
Dat
e
Act
ual
Star
t D
ate
Fina
l Rep
ort
Issu
ed
Stat
us /
Ass
uran
ce
Leve
l Giv
en
fulfi
l its
rol
e ad
equa
tely
. O
ther
Aud
its
not
on o
rigi
nal
plan
Hou
sing
Ben
efits
– A
dditi
onal
w
ork
35
Hou
sing
Ben
efits
Sub
sidy
Te
stin
g Ju
ne 2
012
June
201
2 N
/A
Com
plet
e. A
wai
ting
feed
back
from
Aud
it Co
mm
issi
on.
Not
in o
rigi
nal p
lan
– ad
ditio
nal w
ork
requ
este
d by
Dir
ecto
r of
Res
ourc
es.
Inco
me
20
Add
ition
al a
udits
agr
eed
due
to
the
post
pone
men
t of s
ome
audi
ts w
ithin
the
orig
inal
pla
n.
Aug
ust
2012
A
ugus
t 20
12
D
raft
rep
ort
PCID
SS
10
As
abov
e.
Sept
embe
r 20
12
Aug
ust
2012
Fina
l rep
ort
Cred
itors
10
A
s ab
ove.
Ju
ne 2
012
June
201
2 Se
ptem
ber
2012
Co
mpl
ete.
Li
mite
d A
ssur
ance
. G
row
th In
vest
men
t Fun
d 12
Re
view
the
proc
esse
s in
pla
ce
and
plan
ned
part
icul
arly
the
Gov
erna
nce
arra
ngem
ents
.
Oct
ober
20
12
Oct
ober
20
12
Sc
opin
g.
Sub
Tota
l 13
4
2011
/12
Aud
its
com
plet
ed in
20
12/1
3
Leis
ure
Cent
res
- All
8
2011
/12
2011
/12
Aug
ust 2
012
Com
plet
e.
Lim
ited
and
Subs
tant
ial
43
Aud
it Li
ncol
nshi
re –
Inte
rnal
Aud
it R
epor
t
P
age
21 o
f 20
Are
a
D
ays
Indi
cati
ve S
cope
Pl
anne
d St
art
Dat
e
Act
ual
Star
t D
ate
Fina
l Rep
ort
Issu
ed
Stat
us /
Ass
uran
ce
Leve
l Giv
en
Ass
uran
ce.
Leis
ure
Inve
stig
atio
n 3
N
/A
N/A
N
/A
Com
plet
e –
no fu
rthe
r au
dit i
nvol
vem
ent
requ
ired
. Em
erge
ncy
Plan
ning
4
20
11/1
2 20
11/1
2
Dra
ft R
epor
t St
aff A
bsen
ce
2
2011
/12
2011
/12
Aug
ust 2
012
Com
plet
e.
Lim
ited
Ass
uran
ce
Hou
sing
Ben
efits
14
2011
/12
2011
/12
Sept
embe
r 20
12
Com
plet
e.
Lim
ited
Ass
uran
ce.
Sub
Tota
l 31
Co
ntin
genc
y 10
TO
TAL
68
5
*Rev
ised
pla
n.
44
Plan
ning
App
licat
ions
and
Enf
orce
men
t 201
1/12
E:\I
tem
3- w
hite
\Ite
m 6
a- w
hite
.doc
1
Impl
emen
tatio
n of
Aud
it R
ecom
men
datio
ns P
rogr
ess
Stat
emen
t RE
VIE
W O
F PR
OG
RESS
AG
AIN
ST R
ECO
MM
END
ATI
ON
S –
HIG
H P
RIO
RITY
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
HP1
Man
agem
ent
shou
ld i
mpl
emen
t re
gula
r re
conc
iliat
ion
of p
lann
ing
fee
inco
me.
Resp
onse
of B
usin
ess
Man
ager
Gro
wth
Adm
in:
Reco
mm
enda
tion
acce
pted
. Cu
rren
tly r
evie
win
g re
port
ing
func
tiona
litie
s fr
om b
oth
E-fin
anci
als
and
Uni
form
to e
nsur
e ac
cura
te r
econ
cilia
tion
of
fees
. Fu
rthe
r w
ork
may
be
requ
ired
to
ensu
re c
orre
ct c
ross
ref
eren
ces
are
avai
labl
e.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Gro
wth
Adm
in
Dat
e fo
r Im
plem
enta
tion
1st A
pril
2012
Curr
ently
rev
iew
ing
accu
racy
of r
epor
ts g
ener
ated
from
bot
h U
nifo
rm a
nd E
-fin
and
off
icer
inpu
ttin
g.
Busi
ness
Man
ager
und
erta
ken
test
s, h
owev
er th
ese
have
bee
n un
succ
essf
ul.
Furt
her
test
s/w
orks
to
be u
nder
take
n re
gard
ing
cros
s re
fere
nces
hel
d in
bot
h un
iform
and
e-f
in.
Revi
sed
impl
emen
tatio
n da
te to
be
agre
ed u
pon
succ
essf
ul c
ompl
etio
n of
test
s.
HP2
Man
agem
ent
shou
ld d
eter
min
e an
d th
en a
ctiv
ely
supp
ort
a de
finit
ive
data
rec
ord
for
plan
ning
app
licat
ions
. Re
spon
se o
f Bus
ines
s M
anag
er D
evel
opm
ent
and
Bus
ines
s M
anag
er
Gro
wth
Adm
in:
Wor
k is
cu
rren
tly
unde
rway
re
gard
ing
guid
ance
fo
r of
ficer
s fo
r al
l ap
plic
atio
ns/m
atte
rs o
n w
hich
a d
ecis
ion
has
been
mad
e.
The
e-fil
e
PART
IMPL
EMEN
TED
G
uida
nce
draf
ted
to e
nsur
e th
at th
e ef
ile is
the
defin
itive
pl
anni
ng fi
le. H
owev
er, s
till n
ot in
a p
ositi
on to
dis
pose
of h
ard
copy
file
giv
en n
eed
to s
cale
from
pla
ns w
hen
capt
ured
. ID
OX
corp
orat
e ex
pans
ion
will
res
olve
this
as
will
incl
ude
the
45
Plan
ning
App
licat
ions
and
Enf
orce
men
t 201
1/12
E:\I
tem
3- w
hite
\Ite
m 6
a- w
hite
.doc
2
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
(Doc
umen
t M
anag
emen
t Sy
stem
) w
ill b
e th
e fil
e an
d w
ill i
nclu
de a
ll re
leva
nt in
form
atio
n.
The
mat
ter
is n
ot a
s st
raig
htfo
rwar
d w
ith
resp
ect
to t
he w
orki
ng f
ile (
i.e.
whi
lst
we
are
com
ing
to a
dec
isio
n on
an
appl
icat
ion,
enf
orce
men
t in
vest
igat
ion,
pre
app
) as
oft
en l
arge
vol
umes
and
a h
igh
freq
uenc
y of
in
form
atio
n is
sub
mitt
ed.
How
ever
the
man
agem
ent
team
rec
ogni
ses
furt
her
trai
ning
and
gui
danc
e ar
e re
quir
ed to
ass
ist o
ffic
ers.
A
dvic
e to
be
dist
ribu
ted
thro
ugho
ut s
ervi
ce i
dent
ifyin
g w
ho a
nd w
hen
docu
men
tati
on is
sav
ed.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Gro
wth
Adm
in a
nd B
usin
ess
Man
ager
Dev
elop
men
t D
ate
for
Impl
emen
tati
on
1st A
pril
2012
impl
emen
tatio
n of
a n
ew d
ocum
ent m
anag
emen
t sys
tem
and
in
-bui
lt sc
alin
g fa
cilit
y. R
evis
ed im
plem
enta
tion
date
, in
conj
unct
ion
with
Env
iron
men
tal
to b
e ea
rly
2013
.
HP3
Enfo
rcem
ent
acti
on s
houl
d be
tak
en p
rom
ptly
. Th
e ef
fect
ive
use
of m
anag
emen
t re
port
s sh
ould
hel
p as
sist
wit
h th
is
obje
ctiv
e (r
ef. M
P11)
. Re
spon
se o
f Bus
ines
s M
anag
er D
evel
opm
ent
and
Bus
ines
s M
anag
er
Gro
wth
Adm
in:
Reco
mm
enda
tion
acce
pted
. Bu
sine
ss M
anag
ers
to w
ork
wit
h En
forc
emen
t Tea
m to
inve
stig
ate
func
tion
alit
y av
aila
ble
in U
nifo
rm (b
ack
offic
e IC
T sy
stem
) to
ensu
re
effe
ctiv
e m
onito
ring
and
follo
w u
p oc
curs
. Re
port
s to
be
crea
ted
and
gene
rate
d to
ass
ist E
nfor
cem
ent t
eam
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Se
nior
Pla
nner
(Enf
orce
men
t)
Dat
e fo
r Im
plem
enta
tion
Se
ptem
ber
2012
PART
IMPL
EMEN
TED
A
cces
s da
taba
se P
erfo
rman
ce in
form
atio
n is
pro
vide
d on
a
mon
thly
bas
is.
Ente
rpri
se in
stal
led.
Adv
ance
d tr
aini
ng to
be
unde
rtak
en a
s pa
rt o
f ID
OX
expa
nsio
n pr
ojec
t. U
pdat
e to
be
prov
ided
upo
n re
ceip
t of t
rain
ing
date
s fr
om ID
OX
proj
ect m
anag
er.
Trai
ning
sc
hedu
led
for
20th
Dec
embe
r 20
12.
46
Plan
ning
App
licat
ions
and
Enf
orce
men
t 201
1/12
E:\I
tem
3- w
hite
\Ite
m 6
a- w
hite
.doc
3
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
HP4
Reco
rds
of s
ite
mon
itor
ing
mus
t be
pre
sent
wit
hin
the
reco
rds
held
by
the
Enfo
rcem
ent
Sect
ion
to s
uppo
rt e
nfor
cem
ent
acti
on.
Resp
onse
of B
usin
ess
Man
ager
Dev
elop
men
t an
d B
usin
ess
Man
ager
G
row
th A
dmin
: Se
e H
P3
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Seni
or P
lann
er (E
nfor
cem
ent)
D
ate
for
Impl
emen
tati
on
Sept
embe
r 20
12
Agr
eed
and
impl
emen
ted
47
Plan
ning
App
licat
ions
and
Enf
orce
men
t 201
1/12
E:\I
tem
3- w
hite
\Ite
m 6
a- w
hite
.doc
4
REV
IEW
OF
PRO
GRE
SS A
GA
INST
REC
OM
MEN
DA
TIO
NS
– M
EDIU
M P
RIO
RITY
R
epor
t R
ef
Rec
omm
enda
tion
and
Res
pons
e Fr
om O
rigin
al R
epor
t C
urre
nt P
ositi
on
MP1
Copi
es
of
emai
l no
tific
atio
ns
from
th
e pl
anni
ng
port
al
shou
ld
be
reta
ined
to
evid
ence
the
dat
e of
rec
eipt
. Re
spon
se o
f Bus
ines
s M
anag
er G
row
th A
dmin
: Re
com
men
datio
n ac
cept
ed.
Gro
wth
Adm
in T
eam
info
rmed
of c
hang
e to
ens
ure
Plan
ning
Por
tal e
mai
l no
tific
atio
ns a
re s
aved
on
both
ele
ctro
nic
and
pape
r fil
es.
Regu
lar
mon
itor
ing
of th
is r
equi
rem
ent t
o be
und
erta
ken
by a
des
igna
ted
offic
er w
ithi
n G
row
th A
dmin
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Bu
sine
ss M
anag
er G
row
th A
dmin
and
Sus
an B
ush
(Gro
wth
A
dmin
istr
atio
n O
ffic
er)
Dat
e fo
r Im
plem
enta
tion
Im
plem
ente
d M
arch
201
2
Act
ion
agre
ed a
nd im
plem
ente
d.
MP2
All
new
ly
regi
ster
ed
appl
icat
ions
sh
ould
ap
pear
on
th
e w
eekl
y re
gist
ered
list
. Re
spon
se o
f Bus
ines
s M
anag
er G
row
th A
dmin
: Re
com
men
datio
n ac
cept
ed.
Gro
wth
Adm
in T
eam
to u
nder
take
wee
kly
chec
ks r
egar
ding
res
ults
in
Uni
form
to th
at h
eld
on th
e w
eekl
y lis
t. F
urth
er w
ork
may
be
requ
ired
if
Wee
kly
List
Tem
plat
e (h
eld
in U
nifo
rm) i
s fo
und
to in
clud
e er
rors
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Bu
sine
ss M
anag
er G
row
th A
dmin
and
Jan
Ayl
ing
(Gro
wth
Adm
inis
trat
ion
Off
icer
) D
ate
for
Impl
emen
tati
on
1st A
pril
2012
Act
ion
agre
ed a
nd im
plem
ente
d.
Peri
odic
che
cks
to b
e un
dert
aken
to c
onfir
m a
pplic
atio
ns
regi
ster
ed a
gain
st th
ose
on th
e te
mpl
ate
is c
onsi
sten
t.
New
Pub
lic A
cces
s to
be
inst
alle
d as
par
t of I
DO
X ex
pans
ion
proj
ect –
new
func
tiona
lity
prov
ides
wee
kly
list c
reat
ion
whi
ch
not a
s la
bour
inte
nsiv
e. T
estin
g to
be
unde
rtak
en w
ith g
o liv
e D
ec 2
012.
48
Plan
ning
App
licat
ions
and
Enf
orce
men
t 201
1/12
E:\I
tem
3- w
hite
\Ite
m 6
a- w
hite
.doc
5
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
MP3
Wee
kly
lists
sho
uld
be p
lace
d pr
ompt
ly o
n th
e A
utho
rity
’s w
ebsi
te.
Resp
onse
of B
usin
ess
Man
ager
Gro
wth
Adm
in:
As
a re
sult
of t
he in
trod
ucti
on o
f the
Aut
hori
ty’s
new
web
site
. A
pre
viou
s re
view
of o
nlin
e co
nten
t res
ulte
d in
the
rem
oval
of w
eekl
y lis
ts.
Cust
omer
s ar
e no
w d
irec
ted
to th
e Pl
anni
ng A
pplic
atio
n w
ebsi
te
(adv
ance
d se
arch
faci
litie
s ar
e av
aila
ble,
allo
win
g cu
stom
ers
to s
earc
h fo
r ap
plic
atio
ns b
etw
een
user
def
ined
dat
es).
Furt
her
disc
ussi
ons
to ta
ke p
lace
reg
ardi
ng r
e-in
trod
uctio
n of
pub
licat
ion
of w
eekl
y lis
t on
line.
O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Bu
sine
ss M
anag
er G
row
th A
dmin
D
ate
for
Impl
emen
tati
on
1st A
pril
2012
Aw
aitin
g tim
esca
les
for
new
pub
lic a
cces
s w
ebsi
te fo
r pl
anni
ng
appl
icat
ion
as a
gree
d as
par
t of
cor
pora
te ID
OX
expa
nsio
n.
This
is li
nked
dir
ectl
y to
the
inst
alla
tion
of a
new
Doc
umen
t M
anag
emen
t Sy
stem
(DM
S).
Ther
efor
e, t
imes
cale
s ar
e re
liant
on
corp
orat
e ro
llout
of D
MS
( e.g
.: th
roug
hout
En
viro
nmen
tal S
ervi
ces
etc)
. G
o liv
e es
tim
ated
to
be e
arly
20
13.
New
Pub
lic A
cces
s to
be
inst
alle
d as
par
t of I
DO
X ex
pans
ion
proj
ect –
new
func
tiona
lity
prov
ides
wee
kly
list c
reat
ion.
Te
stin
g to
be
unde
rtak
en w
ith g
o liv
e D
ec 2
012.
MP4
All
rele
vant
nei
ghbo
urs
shou
ld b
e co
nsul
ted.
Re
spon
se o
f Bus
ines
s M
anag
er G
row
th A
dmin
: Pr
opos
ed c
hang
es to
the
valid
atio
n of
pla
nnin
g ap
plic
atio
ns w
ill in
clud
e a
revi
ew a
nd in
trod
uctio
n of
new
gui
danc
e re
gard
ing
publ
icit
y of
pla
nnin
g ap
plic
atio
ns, i
nclu
ding
iden
tific
atio
n of
nei
ghbo
urs.
Co
ntro
l obj
ecti
ve to
be
fed
in t
o re
view
pro
cess
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Bu
sine
ss M
anag
er D
evel
opm
ent a
nd B
usin
ess
Man
ager
Gro
wth
Adm
in
Dat
e fo
r Im
plem
enta
tion
Ti
met
able
to
be d
iscu
ssed
as
part
rev
iew
and
im
plem
enta
tion
of n
ew
valid
atio
n pr
oces
s.
Agr
eed
and
Impl
emen
ted.
Tra
inin
g of
Tec
hnic
al S
uppo
rt T
eam
no
w ta
king
pla
ce, w
ith th
e te
am b
eing
res
pons
ible
for
publ
icity
an
d no
tific
atio
n.
MP5
A
polic
y do
cum
ent
sett
ing
out
how
th
e A
utho
rity
co
nsul
ts
and
publ
icis
es p
lann
ing
appl
icat
ions
sho
uld
be c
onsi
dere
d.
Resp
onse
of B
usin
ess
Man
ager
Dev
elop
men
t an
d B
usin
ess
Man
ager
G
row
th A
dmin
: G
uida
nce
rega
rdin
g ‘C
onsu
ltat
ion
on P
lann
ing
App
licat
ions
’ is
prov
ided
in
the
Aut
hori
ty’s
Sta
tem
ent
of C
omm
unit
y In
volv
emen
t (pg
17
to 2
3).
Pr
opos
ed c
hang
es to
the
valid
atio
n pr
oces
s w
ill in
clud
e ne
w g
uida
nce
as
Agr
eed
and
part
impl
emen
ted
– ho
wev
er n
ot y
et p
ublic
faci
ng,
in c
onju
nctio
n w
ith g
uida
nce
for
MP4
abo
ve.
49
Plan
ning
App
licat
ions
and
Enf
orce
men
t 201
1/12
E:\I
tem
3- w
hite
\Ite
m 6
a- w
hite
.doc
6
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
to h
ow th
e A
utho
rity
pub
licis
es p
lann
ing
appl
icat
ions
. W
ebsi
te a
lso
need
s to
be
upda
ted
to in
clud
e pu
blic
ity r
equi
rem
ents
, w
hich
can
be
incl
uded
on
lett
ers
to n
eigh
bour
s w
hen
notif
ying
of a
pl
anni
ng a
pplic
atio
n.Co
ntro
l obj
ectiv
e to
be
fed
in to
rev
iew
pro
cess
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Bu
sine
ss M
anag
er D
evel
opm
ent a
nd B
usin
ess
Man
ager
Gro
wth
Adm
in
Dat
e fo
r Im
plem
enta
tion
Ti
met
able
to b
e di
scus
sed
as p
art r
evie
w a
nd im
plem
enta
tion
of n
ew
valid
atio
n pr
oces
s.
MP6
Site
not
ices
sho
uld
be d
ispl
ayed
whe
re a
ppro
pria
te,
wit
h su
ppor
ting
in
form
atio
n he
ld w
ithi
n th
e fil
e to
ide
ntify
the
loc
atio
ns w
here
suc
h no
tice
s ar
e pu
t on
vie
w.
Resp
onse
of B
usin
ess
Man
ager
Dev
elop
men
t an
d B
usin
ess
Man
ager
G
row
th A
dmin
: Pr
opos
ed c
hang
es to
the
valid
atio
n pr
oces
s w
ill in
clud
e ne
w g
uida
nce
as
to h
ow th
e A
utho
rity
pub
licis
es p
lann
ing
appl
icat
ions
. Th
is w
ill in
clud
e gu
idan
ce a
nd m
easu
res
to e
nsur
e a
cons
iste
nt a
ppro
ach
is a
dopt
ed
thro
ugho
ut th
e se
rvic
e.
Inve
stig
atio
ns to
be
unde
rtak
en to
con
firm
if U
nifo
rm c
an a
ssis
t off
icer
s in
mai
ntai
ning
an
accu
rate
rec
ord,
alo
ngsi
de u
se o
f pho
togr
aphs
or
anno
tatio
ns o
n m
aps
(to
be s
aved
aga
inst
eac
h re
cord
). H
owev
er th
is
mus
t be
bal
ance
d ag
ains
t ov
eral
l res
ourc
e of
cap
turi
ng p
hoto
grap
hs to
th
e e-
file.
The
Bus
ines
s M
anag
er fo
r D
evel
opm
ent w
ill ta
ke a
vie
w a
s to
w
heth
er th
e fa
ct t
hat t
he p
rofe
ssio
nal o
ffic
er h
as p
opul
ated
the
back
of
fice
syst
em to
con
firm
a n
otic
e ha
s be
en p
oste
d is
suf
ficie
nt.
Cont
rol o
bjec
tive
to b
e fe
d in
to
revi
ew p
roce
ss.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Dev
elop
men
t and
Bus
ines
s M
anag
er G
row
th A
dmin
D
ate
for
Impl
emen
tati
on
Tim
etab
le to
be
disc
usse
d as
par
t rev
iew
and
impl
emen
tatio
n of
new
va
lidat
ion
proc
ess.
Com
plet
ed. U
nifo
rm n
ow u
pdat
ed b
y O
ffic
ers.
50
Plan
ning
App
licat
ions
and
Enf
orce
men
t 201
1/12
E:\I
tem
3- w
hite
\Ite
m 6
a- w
hite
.doc
7
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
MP7
Plan
ning
dec
isio
ns m
ust
be m
ade
afte
r th
e pe
riod
of
cons
ulta
tion
has
ex
pire
d.
Resp
onse
of B
usin
ess
Man
ager
Gro
wth
Adm
in:
Hav
ing
disc
usse
d th
is w
ith c
olle
ague
s, In
tern
al D
rain
age
Boar
d of
ten
use
wee
kly
list (
emai
led
on a
wee
kly
basi
s) t
o id
entif
y co
nsul
tatio
ns.
In s
uch
inst
ance
s, a
rec
ord
shou
ld b
e m
aint
aine
d. H
owev
er in
this
cas
e, e
mai
l da
tes
show
n in
Uni
form
whe
re in
corr
ect.
Fur
ther
trai
ning
to b
e un
dert
aken
and
impl
emen
tatio
n of
aut
omat
ed c
onsu
lt c
heck
ing
inve
stig
ated
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Bu
sine
ss M
anag
er D
evel
opm
ent a
nd B
usin
ess
Man
ager
Gro
wth
Adm
in.
Dat
e fo
r Im
plem
enta
tion
Ti
met
able
to b
e di
scus
sed
as p
art r
evie
w a
nd im
plem
enta
tion
of n
ew
valid
atio
n pr
oces
s.
Com
plet
ed. R
efer
to M
P4 (c
urre
nt p
ositi
on).
MP8
Star
t da
tes
wit
hin
the
Uni
form
sy
stem
sh
ould
be
ac
cura
te
and
supp
orte
d by
evi
denc
e w
ithi
n th
e pl
anni
ng a
pplic
atio
n fil
e.
Resp
onse
of B
usin
ess
Man
ager
Gro
wth
Adm
in:
Prop
osed
cha
nges
to th
e va
lidat
ion
proc
ess
will
incl
ude
new
pro
cedu
res
rega
rdin
g re
cord
ing
of n
ew a
pplic
atio
ns.
This
will
incl
ude
guid
ance
, tr
aini
ng a
nd m
easu
res
(incl
udin
g re
gula
r ch
ecks
) to
ensu
re a
con
sist
ent
appr
oach
is a
dopt
ed th
roug
hout
the
serv
ice.
Cont
rol o
bjec
tive
to b
e fe
d in
to
revi
ew p
roce
ss.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Dev
elop
men
t and
Bus
ines
s M
anag
er G
row
th A
dmin
D
ate
for
Impl
emen
tati
on
Tim
etab
le to
be
disc
usse
d as
par
t rev
iew
and
impl
emen
tatio
n of
new
va
lidat
ion
proc
ess.
Com
plet
ed. R
efer
to M
P4 (c
urre
nt p
ositi
on).
51
Plan
ning
App
licat
ions
and
Enf
orce
men
t 201
1/12
E:\I
tem
3- w
hite
\Ite
m 6
a- w
hite
.doc
8
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
MP9
Refu
nds
shou
ld b
e re
cord
ed w
ithi
n th
e U
nifo
rm s
yste
m.
Resp
onse
of B
usin
ess
Man
ager
Gro
wth
Adm
in:
Prop
osed
cha
nges
to th
e va
lidat
ion
proc
ess
will
incl
ude
new
pro
cedu
res
rega
rdin
g bo
th r
ecei
pt a
nd r
efun
d of
pla
nnin
g ap
plic
atio
n re
fund
s. T
his
will
incl
ude
guid
ance
, tra
inin
g an
d m
easu
res
to e
nsur
e a
cons
iste
nt
appr
oach
is a
dopt
ed th
roug
hout
the
serv
ice.
A
gree
d re
com
men
datio
ns fo
r M
P1 w
ill fe
ed in
to
mea
sure
s to
ens
ure
inco
me
incl
udes
all
refu
nds.
Co
ntro
l obj
ecti
ve to
be
fed
in t
o re
view
pro
cess
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Bu
sine
ss M
anag
er D
evel
opm
ent a
nd B
usin
ess
Man
ager
Gro
wth
Adm
in
Dat
e fo
r Im
plem
enta
tion
Ti
met
able
to
be d
iscu
ssed
as
part
rev
iew
and
im
plem
enta
tion
of n
ew
valid
atio
n pr
oces
s.
Com
plet
ed. R
efer
to M
P4 (c
urre
nt p
ositi
on).
MP1
0
Proc
edur
e no
tes
shou
ld b
e in
pla
ce a
nd p
erio
dica
lly r
evie
wed
to
ensu
re
that
the
y re
flec
t cu
rren
t w
orki
ng a
rran
gem
ents
. Re
spon
se o
f Bus
ines
s M
anag
er D
evel
opm
ent
and
Bus
ines
s M
anag
er
Gro
wth
Adm
in:
Man
agem
ent
team
ack
now
ledg
es t
he f
act
that
wor
king
pro
cedu
res
are
not
docu
men
ted.
En
forc
emen
t te
am t
o co
mpl
ete
revi
ew o
f cu
rren
t do
cum
enta
tion
and
am
end.
O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Se
nior
Pla
nner
(Enf
orce
men
t)
Dat
e fo
r Im
plem
enta
tion
Se
ptem
ber
2012
Ong
oing
. Bu
sine
ss U
nits
bee
n w
orki
ng w
ith Jo
hn T
empl
e re
gard
ing
new
pr
oced
ures
and
ens
urin
g th
ese
are
docu
men
ted
and
mai
ntai
ned
accu
rate
ly.
Phas
e on
e is
alm
ost c
ompl
ete
and
focu
ssed
ver
y m
uch
on P
lann
ing
App
licat
ion
proc
ess.
Pha
se
two
is to
rol
l out
met
hodo
logy
to o
ther
are
as o
f wor
k,
incl
udin
g En
forc
emen
t. D
ate
to b
e ag
reed
. Re
com
men
datio
ns fo
rm p
art o
f new
act
ion
plan
for
Enfo
rcem
ent a
s di
rect
ed b
y M
att L
amb.
52
Plan
ning
App
licat
ions
and
Enf
orce
men
t 201
1/12
E:\I
tem
3- w
hite
\Ite
m 6
a- w
hite
.doc
9
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
MP1
1
Regu
lar
repo
rts
shou
ld b
e is
sued
to
man
agem
ent
that
acc
urat
ely
refle
ct
open
cas
es b
eing
han
dled
by
the
enfo
rcem
ent
team
. Th
is is
to
incl
ude
thos
e ca
ses
whe
re a
not
ice
has
been
issu
ed, i
n ad
diti
on t
o ca
ses
whe
re
the
stat
us is
eit
her
“pen
ding
con
side
rati
on”
or “
com
plai
nt r
ecei
ved”
. M
anag
emen
t sh
ould
the
n re
view
, an
d ev
iden
ce a
s re
view
, th
e re
port
s pr
ovid
ed.
Resp
onse
of B
usin
ess
Man
ager
Dev
elop
men
t an
d B
usin
ess
Man
ager
G
row
th A
dmin
: Re
view
of
m
onito
ring
re
quir
emen
ts
to
be
unde
rtak
en.
Mon
itori
ng
repo
rts
to
prov
ided
as
ag
reed
as
pa
rt
of
revi
ew.
As
part
of
SOCI
TM’s
cor
pora
te r
evie
w o
f IC
T sy
stem
s ra
tiona
lisat
ion,
the
in
trod
uctio
n of
En
terp
rise
Pe
rfor
man
ce
Mon
itori
ng
will
si
gnifi
cant
ly
impr
ove
offic
er
acce
ss
to
ongo
ing
wor
kloa
ds
on
a da
ily
basi
s.O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Se
nior
Pla
nner
(Enf
orce
men
t)
Dat
e fo
r Im
plem
enta
tion
Se
ptem
ber
2012
Agr
eed
and
part
Impl
emen
ted.
In
stal
latio
n En
terp
rise
IDO
X so
lutio
n. T
rain
ing
taki
ng p
lace
in
Dec
201
3 Re
port
s ha
ve b
een
intr
oduc
ed o
n a
mon
thly
bas
is to
ass
ist
Enfo
rcem
ent T
eam
and
man
agem
ent,
how
ever
furt
her
wor
ks
requ
ired
upo
n co
mpl
etio
n of
spe
cial
ised
off
icer
trai
ning
on
usin
g M
icro
Soft
Acc
ess
with
Uni
form
. M
eeti
ng s
ched
uled
wit
h Sn
r En
forc
emen
t O
ffic
er a
nd
Tech
nica
l Sup
port
and
Dev
elop
men
t Bu
sine
ss M
anag
er t
o ag
ree
on 2
3rd
Nov
201
2. B
usin
ess
Man
ager
has
fam
iliar
ised
hi
mse
lf w
ith
requ
irem
ents
of u
sing
Acc
ess
wit
h U
nifo
rm.
Intr
oduc
tion
of a
ddit
iona
l rep
orts
exp
ecte
d D
ec 2
012.
MP1
2
The
Enfo
rcem
ent
Sect
ion
shou
ld
revi
ew
on
a m
onth
ly
basi
s th
e ou
tsta
ndin
g en
forc
emen
t ca
selo
ad r
epor
t, a
nnot
atin
g al
l cas
es t
hat
are
outs
tand
ing
that
hav
e ex
ceed
ed o
r ar
e w
ithi
n on
e m
onth
of
exce
edin
g th
e ex
pect
ed r
esol
utio
n da
te, a
nd id
enti
fyin
g th
ose
that
req
uire
fur
ther
ac
tion
by
the
Enfo
rcem
ent
Sect
ion.
Re
spon
se o
f Bus
ines
s M
anag
er D
evel
opm
ent
and
Bus
ines
s M
anag
er
Gro
wth
Adm
in:
As
for
MP1
1.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Seni
or P
lann
er (E
nfor
cem
ent)
D
ate
for
Impl
emen
tati
on
Sept
embe
r 20
12
Impl
emen
ted
in c
onju
nctio
n w
ith M
P11.
53
Plan
ning
App
licat
ions
and
Enf
orce
men
t 201
1/12
E:\I
tem
3- w
hite
\Ite
m 6
a- w
hite
.doc
10
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
MP1
3
Man
agem
ent
revi
ew t
he d
ecis
ion
to n
ot t
ake
furt
her
acti
on in
the
cas
e 11
/000
44/E
NF
and
prov
ide
adeq
uate
ju
stifi
cati
on
if th
e or
igin
al
deci
sion
is u
phel
d.
Re
spon
se o
f Bus
ines
s M
anag
er D
evel
opm
ent
and
Bus
ines
s M
anag
er
Gro
wth
Adm
in:
Revi
ew to
be
unde
rtak
en b
y Bu
sine
ss M
anag
er D
evel
opm
ent a
s to
ci
rcum
stan
ces
in w
hich
del
egat
ed d
ecis
ion
reco
rd is
req
uire
d.
As
part
of r
evie
w o
f pro
cedu
res,
a c
onsi
sten
t app
roac
h re
gard
ing
docu
men
ting
man
agem
ent d
ecis
ions
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Se
nior
Pla
nner
(Enf
orce
men
t)
Dat
e fo
r Im
plem
enta
tion
Se
ptem
ber
2012
New
pro
cess
for
reco
rdin
g an
d is
suin
g en
forc
emen
t dec
isio
n ag
reed
. Tim
esca
le fo
r im
plem
enta
tion
Jan
2013
.
MP1
4
Supp
orti
ng
docu
men
ts
shou
ld
be
avai
labl
e fr
om
the
e-pl
anni
ng
enfo
rcem
ent
regi
ster
. Re
spon
se o
f Bus
ines
s M
anag
er D
evel
opm
ent
and
Bus
ines
s M
anag
er
Gro
wth
Adm
in:
Busi
ness
Man
ager
Dev
elop
men
t and
Bus
ines
s M
anag
er G
row
th A
dmin
Re
view
‘sup
port
ing
info
rmat
ion’
to e
nsur
e co
nsis
tent
app
roac
h to
the
prov
isio
n of
info
rmat
ion
prov
ided
onl
ine.
Re
gula
r m
onit
orin
g re
port
s to
pro
vide
d to
ens
ure
data
is a
ccur
ate.
O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Se
nior
Pla
nner
(Enf
orce
men
t)
Dat
e fo
r Im
plem
enta
tion
Se
ptem
ber
2012
Com
plet
ed. H
owev
er g
reat
er e
ffic
ienc
ies
can
be m
ade.
En
forc
emen
t Reg
iste
r cu
rren
tly a
vaila
ble
usin
g si
mpl
e da
taba
se o
nlin
e.
Aw
aitin
g tim
esca
les
for
new
pub
lic a
cces
s w
ebsi
te to
incl
ude
Enfo
rcem
ent R
egis
ter
as a
gree
d as
par
t of s
yste
ms
ratio
nalis
atio
n re
view
und
erta
ken
by S
OCI
TM.
Revi
sed
impl
emen
tatio
n da
te d
ue to
impl
emen
tatio
n of
new
D
ocum
ent M
anag
emen
t Sys
tem
and
Pub
lic A
cces
s w
ebsi
te –
fir
st q
uart
er 2
013.
54
Plan
ning
App
licat
ions
and
Enf
orce
men
t 201
1/12
E:\I
tem
3- w
hite
\Ite
m 6
a- w
hite
.doc
11
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
MP1
5
Enfo
rcem
ent
case
s w
ithi
n U
nifo
rm s
houl
d be
clo
sed
prom
ptly
whe
n en
quir
ies
have
run
the
ir c
ours
e.
Resp
onse
of B
usin
ess
Man
ager
Dev
elop
men
t an
d B
usin
ess
Man
ager
G
row
th A
dmin
: Se
e re
spon
se to
MP1
4 O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Se
nior
Pla
nner
(Enf
orce
men
t)
Dat
e fo
r Im
plem
enta
tion
Se
ptem
ber
2012
Ong
oing
. To
form
par
t o n
ew in
tern
al E
nfor
cem
ent P
roto
col.
MP1
6
Inco
me
gene
rate
d as
pa
rt
of
the
enfo
rcem
ent
proc
ess
shou
ld
be
acco
unte
d fo
r se
para
tely
from
oth
er p
lann
ing
inco
me.
Re
spon
se o
f Bus
ines
s M
anag
er D
evel
opm
ent
A
gree
d. R
epor
t tem
plat
e to
be
deve
lope
d (in
con
junc
tion
with
Val
idat
ion
trai
ning
to c
aptu
re ‘r
etro
spec
tive
appl
icat
ions
’) to
rec
ord
fee
inco
me
rece
ived
O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Se
nior
Pla
nner
(Enf
orce
men
t) a
nd B
usin
ess
Man
ager
Gro
wth
Sup
port
D
ate
for
Impl
emen
tati
on
Sept
embe
r 20
12
Impl
emen
ted
with
new
val
idat
ion
proc
edur
e fo
r M
P4. T
his
allo
ws
repo
rt to
be
run
to id
entif
y Fe
e in
com
e fr
om
retr
ospe
ctiv
e ap
plic
atio
ns.
MP1
7
Man
agem
ent
cons
ider
tha
t th
ey w
ill o
nly
resp
ond
to e
nfor
cem
ent
mat
ters
whe
re t
he c
ompl
aina
nt i
s pr
epar
ed t
o id
enti
fy t
hem
selv
es t
o th
e au
thor
ity.
Re
spon
se o
f Bus
ines
s M
anag
er D
evel
opm
ent
and
Bus
ines
s M
anag
er
Gro
wth
Adm
in:
Seni
or P
lann
er (E
nfor
cem
ent)
has
bee
n ta
sked
with
rev
iew
ing
and
docu
men
ting
new
gui
danc
e re
gard
ing
inve
stig
atio
ns.
Off
icer
to p
rovi
de
prog
ress
rep
ort a
nd a
gree
new
tim
esca
le fo
r in
trod
ucti
on w
ith
Busi
ness
M
anag
er D
evel
opm
ent.
O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Se
nior
Pla
nner
(Enf
orce
men
t)
Dat
e fo
r Im
plem
enta
tion
Reco
mm
enda
tions
to b
e in
clud
ed in
Enf
orce
men
t Pol
icy,
whi
ch
still
nee
ds a
gree
men
t fro
m P
lann
ing
Com
mitt
ee, P
ortf
olio
H
olde
r an
d Ca
bine
t.
Revi
sed
date
exp
ecte
d in
Janu
ary
2013
.
55
Plan
ning
App
licat
ions
and
Enf
orce
men
t 201
1/12
E:\I
tem
3- w
hite
\Ite
m 6
a- w
hite
.doc
12
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
Sept
embe
r 20
12
MP1
8
Empl
oyee
s ar
e pe
riod
ical
ly r
emin
ded,
pos
sibl
y at
an
annu
al a
ppra
isal
, of
the
nee
d to
com
ply
wit
h th
e re
quir
emen
ts o
f th
e co
nsti
tuti
on a
nd t
o im
med
iate
ly d
ecla
re a
ny in
tere
st t
hey
may
hav
e in
an
appl
icat
ion.
Re
spon
se o
f Bus
ines
s M
anag
er D
evel
opm
ent
and
Bus
ines
s M
anag
er
Gro
wth
Adm
in:
Reco
mm
enda
tion
note
d an
d pe
riod
ic r
emin
ders
will
be
intr
oduc
ed to
all
staf
f. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Bu
sine
ss M
anag
er G
row
th A
dmin
D
ate
for
Impl
emen
tati
on
Apr
il 20
12
Agr
eed
and
impl
emen
ted.
Re
com
men
dati
ons
– 22
Im
plem
ente
d - 1
1
56
Part
ners
hips
10/
11
E:\I
tem
3- w
hite
\Ite
m 6
b - w
hite
.doc
1
Impl
emen
tatio
n of
Aud
it R
ecom
men
datio
ns P
rogr
ess
Stat
emen
t RE
VIE
W O
F PR
OG
RESS
AG
AIN
ST R
ECO
MM
END
ATI
ON
S –
HIG
H P
RIO
RITY
Ther
e w
ere
no h
igh
risk
rec
omm
enda
tions
mad
e
57
Part
ners
hips
10/
11
E:\I
tem
3- w
hite
\Ite
m 6
b - w
hite
.doc
2
REV
IEW
OF
PRO
GRE
SS A
GA
INST
REC
OM
MEN
DA
TIO
NS
– M
EDIU
M P
RIO
RITY
Re
port
Re
f Re
com
men
dati
on a
nd R
espo
nse
From
Ori
gina
l Rep
ort
Curr
ent
Posi
tion
4.1.
4
It i
s re
com
men
ded
that
a c
opy
of t
he u
p-to
-dat
e to
olki
t is
put
ont
o th
e In
tern
et a
nd I
ntra
net
in a
n ea
sily
acc
essi
ble
loca
tion
and
this
is
publ
icis
ed t
o al
l sta
ff a
nd m
embe
rs o
r po
tent
ial m
embe
rs o
f cu
rren
t an
d fu
ture
par
tner
ship
s.
Resp
onse
The
Inte
rnet
and
Int
rane
t ar
e in
the
pro
cess
of
bein
g re
-dev
elop
ed
ther
efor
e w
ill p
ut o
nto
the
new
Int
erne
t an
d In
tran
et w
hen
it is
up
and
runn
ing.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pol
icy
and
Com
mis
sion
ing
Dat
e fo
r Im
plem
enta
tion
Sept
embe
r 20
11
Tool
kit i
s av
aila
ble
on th
e In
tran
et a
t ht
tp:/
/int
rane
t1/i
ntra
net/
data
/dow
nloa
ds/p
artn
ersh
ip_t
oolk
it.p
df
The
tool
kit i
s no
w r
efre
shed
.
4.1.
13
The
tool
kit
is u
pdat
ed t
o in
clud
e m
ore
deta
ils w
ithin
the
bod
y of
the
to
olki
t on
the
com
plai
nts
proc
edur
e w
ithin
par
tner
ship
s an
d ho
w i
t sh
ould
be
publ
icis
ed.
Resp
onse
The
revi
sed
docu
men
t w
ill b
e pu
t on
to t
he n
ew In
tern
et a
nd In
tran
et
site
s.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pol
icy
and
Com
mis
sion
ing
Dat
e fo
r Im
plem
enta
tion
Sept
embe
r 20
11
The
tool
kit i
s no
w r
efre
shed
.
58
Part
ners
hips
10/
11
E:\I
tem
3- w
hite
\Ite
m 6
b - w
hite
.doc
3
Repo
rt
Ref
Reco
mm
enda
tion
and
Res
pons
e Fr
om O
rigi
nal R
epor
t Cu
rren
t Po
siti
on
4.2.
5
It is
rec
omm
ende
d th
at t
he t
oolk
it is
upd
ated
to
incl
ude
the
nece
ssity
of
com
plet
ing
a bu
sine
ss c
ontin
uity
pla
n fo
r al
l par
tner
ship
s an
d th
is
amen
dmen
t is
pub
licis
ed.
Con
side
ratio
n is
als
o gi
ven
to i
nclu
ding
w
ithin
th
is
guid
ance
th
e re
quir
emen
t to
m
aint
ain
docu
men
tary
ev
iden
ce o
f th
e de
cisi
on w
here
a p
artn
ersh
ip d
ecid
es t
hat
it is
not
ne
cess
ary
to c
ompl
ete
a bu
sine
ss c
ontin
uity
pla
n.
Resp
onse
The
revi
sed
docu
men
t w
ill b
e pu
t on
to t
he n
ew In
tern
et a
nd In
tran
et
site
s.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pol
icy
and
Com
mis
sion
ing
Dat
e fo
r Im
plem
enta
tion
Sept
embe
r 20
11
The
tool
kit i
s no
w r
efre
shed
.
4.2.
9
Staf
f are
rem
inde
d of
the
nec
essi
ty o
f com
plet
ing
risk
ass
essm
ents
for
all p
artn
ersh
ips.
Resp
onse
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pol
icy
and
Com
mis
sion
ing
Dat
e fo
r Im
plem
enta
tion
Sept
embe
r 20
11
The
tool
kit i
s no
w r
efre
shed
. Will
be
pick
ed u
p fo
llow
ing
upda
te o
f par
tner
ship
list
.
4.3.
5
The
regi
ster
is b
roug
ht u
p-to
-dat
e an
d re
view
ed p
erio
dica
lly t
o en
sure
th
at it
is k
ept u
p-to
-dat
e.
Resp
onse
In p
rogr
ess.
59
Part
ners
hips
10/
11
E:\I
tem
3- w
hite
\Ite
m 6
b - w
hite
.doc
4
Repo
rt
Ref
Reco
mm
enda
tion
and
Res
pons
e Fr
om O
rigi
nal R
epor
t Cu
rren
t Po
siti
on
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pol
icy
and
Com
mis
sion
ing
Dat
e fo
r Im
plem
enta
tion
Sept
embe
r 20
11
4.3.
9
A p
roce
dure
is d
evis
ed t
o en
sure
tha
t al
l par
tner
ship
s ar
e re
cord
ed o
n th
e re
gist
er.
Resp
onse
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pol
icy
and
Com
mis
sion
ing
Dat
e fo
r Im
plem
enta
tion
Sept
embe
r 20
11
Will
be
subj
ect t
o an
ann
ual c
heck
und
erta
ken
by P
olic
y an
d Co
mm
issi
onin
g.
Impl
emen
ted
– A
LH 0
8/12
4.3.
15
Mon
itori
ng is
und
erta
ken
to e
nsur
e th
at t
he p
artn
ersh
ips
com
ply
with
th
e m
onito
ring
re
quir
emen
ts
with
in
the
tool
kit
and
whe
re
appr
opri
ate
part
ners
hips
are
ask
ed t
o pr
ovid
e ev
iden
ce t
o su
ppor
t th
eir
resp
onse
s on
a s
ampl
e ba
sis.
Re
spon
se
Subj
ect
to o
ngoi
ng m
anag
emen
t re
-str
uctu
re w
hich
will
est
ablis
h if
ther
e ar
e su
ffic
ient
res
ourc
es a
vaila
ble
to c
ompl
ete
this
task
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Busi
ness
Man
ager
Pol
icy
and
Com
mis
sion
ing
Dat
e fo
r Im
plem
enta
tion
Sept
embe
r 20
12
Prog
ress
ing
the
com
mis
sion
ing
pilo
ts is
a g
reat
er p
rior
ity fo
r th
e bu
sine
ss u
nit –
mem
ber
of s
taff
on
long
term
sic
knes
s. W
ill
addr
ess
subj
ect t
o ca
paci
ty.
60
Part
ners
hips
10/
11
E:\I
tem
3- w
hite
\Ite
m 6
b - w
hite
.doc
5
Repo
rt
Ref
Reco
mm
enda
tion
and
Res
pons
e Fr
om O
rigi
nal R
epor
t Cu
rren
t Po
siti
on
4.3.
16
Part
ners
hip
gove
rnan
ce is
for
mal
ly r
epor
ted
to a
rel
evan
t Co
mm
ittee
at
leas
t ann
ually
. Re
spon
se
Relie
s on
4.3
.15
taki
ng p
lace
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Busi
ness
Man
ager
Pol
icy
and
Com
mis
sion
ing
Dat
e fo
r Im
plem
enta
tion
Sept
embe
r 20
12
This
is in
clud
ed w
ithin
the
rem
it of
ERP
OS.
The
com
mitt
ee m
ay
prio
ritis
e ot
her
issu
es w
ithin
its
wor
k pr
ogra
mm
e.
4.3.
17
Cons
ider
atio
n is
gi
ven
to
prov
idin
g di
ffer
ent
chec
klis
ts
for
the
part
ners
hips
to
com
plet
e de
pend
ing
on t
heir
lev
el a
s de
fined
with
in
the
tool
kit.
Re
spon
se
The
revi
sed
docu
men
t w
ill b
e pu
t on
to t
he n
ew In
tern
et a
nd In
tran
et
site
s.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pol
icy
and
Com
mis
sion
ing
Dat
e fo
r Im
plem
enta
tion
Sept
embe
r 20
11
Giv
en c
apac
ity c
halle
nges
faci
ng th
e co
unci
l and
the
need
to
prio
ritis
e th
e im
plem
enta
tion
of th
e co
mm
issi
onin
g pr
ogra
mm
e th
is is
not
dee
med
an
imm
edia
te p
rior
ity.
4.4.
3
It is
rec
omm
ende
d th
at a
gree
men
ts o
r ot
her
rele
vant
doc
umen
tatio
n is
rev
iew
ed a
gain
st th
e to
olki
t and
then
pas
sed
to le
gal p
rior
to b
eing
si
gned
/agr
eed.
Re
spon
se
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pol
icy
and
Com
mis
sion
ing
No
such
doc
umen
ts h
ave
been
iden
tifie
d.
Impl
emen
ted
– A
LH 0
8/12
61
Part
ners
hips
10/
11
E:\I
tem
3- w
hite
\Ite
m 6
b - w
hite
.doc
6
Repo
rt
Ref
Reco
mm
enda
tion
and
Res
pons
e Fr
om O
rigi
nal R
epor
t Cu
rren
t Po
siti
on
Dat
e fo
r Im
plem
enta
tion
Sept
embe
r 20
12
4.4.
4
An
agre
emen
t is
com
plet
ed fo
r al
l par
tner
ship
s.
Resp
onse
I th
ink
this
sh
ould
be
pe
rhap
s re
com
men
ded
for
the
“str
ateg
ic”
part
ners
hips
but
in
prac
tice
it w
ill b
e to
o on
erou
s to
enf
orce
for
all
part
ners
hips
and
pos
sibl
y di
ssua
de p
eopl
e fr
om p
artic
ipat
ing
in s
ome
of
them
. In
tern
al A
udit
Res
pons
e
A s
igne
d ag
reem
ent
mak
es t
he d
ecis
ion
proc
ess
or s
epar
atio
n of
ass
ets
easi
er f
ollo
win
g a
disp
ute
or w
hen
endi
ng a
par
tner
ship
. It
is
good
pr
acti
ce f
or a
ll pa
rtie
s of
a p
artn
ersh
ip t
o se
t do
wn
thin
gs s
uch
as t
he
obje
ctiv
es o
f th
e pa
rtne
rshi
p, m
embe
rshi
p, c
essa
tion
, re
spon
sibi
litie
s et
c. S
uch
a do
cum
ent
wou
ld n
orm
ally
be
agre
ed b
y al
l par
ties
in s
ome
way
. Th
e fo
rm a
nd f
orm
alit
y of
the
agr
eem
ents
will
diff
er d
epen
ding
on
the
part
ners
hip
wit
h th
e la
rger
and
mor
e co
mpl
ex o
nes
havi
ng a
muc
h m
ore
form
al a
gree
men
t th
an a
sm
alle
r ‘t
alki
ng s
hop’
type
par
tner
ship
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Busi
ness
Man
ager
Pol
icy
and
Com
mis
sion
ing
Dat
e fo
r Im
plem
enta
tion
Sept
embe
r 20
12
Und
er c
onsi
dera
tion.
4.4.
5
All
agre
emen
ts a
re s
igne
d.
Resp
onse
See
abov
e.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pol
icy
and
Com
mis
sion
ing
Dep
ende
nt u
pon
4.4.
4.
62
Part
ners
hips
10/
11
E:\I
tem
3- w
hite
\Ite
m 6
b - w
hite
.doc
7
Repo
rt
Ref
Reco
mm
enda
tion
and
Res
pons
e Fr
om O
rigi
nal R
epor
t Cu
rren
t Po
siti
on
Dat
e fo
r Im
plem
enta
tion
Sept
embe
r 20
12
63
64
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
1
Impl
emen
tatio
n of
Aud
it R
ecom
men
datio
ns P
rogr
ess
Stat
emen
t RE
VIE
W O
F PR
OG
RESS
AG
AIN
ST R
ECO
MM
END
ATI
ON
S –
HIG
H P
RIO
RITY
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
4.1.
15
Staf
f ar
e re
min
ded
that
Con
trac
t Pr
oced
ure
Rule
s m
ust
be f
ollo
wed
and
pr
ojec
ts m
ust n
ot b
e sp
lit u
p in
to s
mal
ler
part
s.
Resp
onse
Com
plet
e an
d w
ill b
e do
ne o
n a
peri
odic
bas
is.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Dir
ecto
r of
Res
ourc
es a
nd B
usin
ess
Man
ager
Pro
cure
men
t
Dat
e fo
r Im
plem
enta
tion
Com
plet
ed Ju
ly 2
010
A r
emin
der
has
been
sen
t th
eref
ore
the
next
full
audi
t will
asc
erta
in
whe
ther
this
is s
till
an is
sue.
All
Busi
ness
Man
ager
s ha
ve n
ow a
tten
ded
trai
ning
ses
sion
s co
veri
ng
the
Cont
ract
Pro
cedu
re R
ules
– N
ov 2
011.
4.1.
21
A fu
rthe
r re
min
der
is s
ent t
o al
l sta
ff w
ho c
ould
rec
eive
tend
ers
to e
nsur
e th
at th
ey a
re c
orre
ctly
mar
ked
wit
h th
e da
te a
nd ti
me
of r
ecei
pt a
nd th
is
aspe
ct is
incl
uded
in a
ny tr
aini
ng p
rovi
ded
to s
uch
staf
f whe
n th
ey a
re
appo
inte
d.
Resp
onse
A
furt
her
rem
inde
r w
ill b
e se
nt to
rec
epti
on a
nd p
ost s
taff
this
wee
k (w
/c
03/1
0) to
rei
nfor
ce th
e in
stru
ctio
n to
mar
k te
nder
s w
ith th
e tim
e an
d da
te o
f rec
eipt
and
initi
als.
A
cop
y of
the
proc
edur
e is
to b
e ke
pt w
ith
the
red
book
.
Impl
emen
ted.
65
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
2
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
A r
eque
st h
as b
een
mad
e th
at C
usto
mer
Ser
vice
s an
d th
e po
st r
oom
are
m
ade
awar
e of
whe
n te
nder
s ar
e du
e so
that
sta
ff k
now
to lo
ok o
ut fo
r th
em.
Off
icer
s Re
spon
sibl
e fo
r Im
plem
enta
tion
Bu
sine
ss M
anag
er D
emoc
rati
c Se
rvic
es
Busi
ness
Man
ager
Cus
tom
er S
ervi
ces
Dat
e fo
r Im
plem
enta
tion
Co
mpl
eted
– O
ctob
er 2
011.
4.1.
31
Off
icer
s ar
e re
min
ded
to c
ompl
ete
risk
ass
essm
ents
for
all
cont
ract
s w
hich
are
like
ly t
o ex
ceed
the
£75
,000
thr
esho
ld p
rior
to
goin
g th
roug
h th
e pr
ocur
emen
t pro
cess
. W
hils
t the
pro
cure
men
t tra
inin
g is
one
met
hod
of p
rovi
ding
this
re
min
der,
con
side
ratio
n is
giv
en to
pro
vidi
ng th
is r
emin
der
to a
t lea
st a
ll Bu
sine
ss M
anag
ers
via
a di
ffer
ent
met
hod.
Re
spon
se
It is
felt
that
the
limit
need
s to
be
revi
ewed
and
con
side
rati
on o
f oth
er
fact
ors
as w
ell a
s th
e va
lue
shou
ld d
ecid
e w
heth
er a
ris
k as
sess
men
t is
appr
opri
ate.
Thi
s w
ill b
e co
nsid
ered
as
part
of t
he r
evie
w o
f pol
icie
s.
All
Busi
ness
Man
ager
s ha
ve n
ow a
tten
ded
trai
ning
– N
ov 2
011.
O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
D
irec
tor
of R
esou
rces
and
Bus
ines
s M
anag
er P
rocu
rem
ent.
D
ate
for
Impl
emen
tati
on
May
201
2
This
is c
urre
ntly
bei
ng a
ddre
ssed
as
part
of t
he b
ienn
ial r
evie
w
of C
PRs.
It n
eeds
to b
e re
cogn
ised
that
ris
k ne
eds
to b
e as
sess
ed o
n gr
ound
s ot
her
than
just
con
trac
t val
ue!
JK h
as c
ompl
eted
an
initi
al r
evie
w o
f CPR
s an
d th
e fir
st r
evis
ion
is w
ith D
D fo
r fu
rthe
r co
nsid
erat
ion.
A c
ompl
etio
n da
te o
f end
Se
ptem
ber
2012
is a
ntic
ipat
ed.
The
Coun
cil i
s lo
okin
g to
mov
e fr
om it
s cu
rren
t Cab
inet
sys
tem
of
Gov
erna
nce
to a
Com
mitt
ee s
yste
m w
ith e
ffec
t fro
m th
e ne
xt A
nnua
l mee
ting
in M
ay 2
013.
Thi
s w
ill m
ean
that
the
Coun
cil’s
con
stitu
tion
will
hav
e to
be
com
plet
ely
re-w
ritt
en
and
Kirs
ty C
ole
is c
urre
ntly
pro
gres
sing
this
. As
Fina
ncia
l Re
gula
tions
and
Con
trac
t Pro
cedu
re R
ules
inte
ract
with
the
Mem
ber
stru
ctur
e, th
e D
irec
tor-
Res
ourc
es h
as a
gree
d to
po
stpo
ne th
e cu
rren
t rev
iew
s of
bot
h Co
unci
l pro
cedu
res
until
m
ore
is k
now
n ab
out t
he s
hape
of t
he n
ew a
rran
gem
ents
. Bo
th d
ocum
ents
are
tech
nica
lly p
art o
f the
Con
stitu
tion
so th
e in
tent
ion
is n
ow fo
r th
em to
be
appr
oved
alo
ng w
ith th
e
66
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
3
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
Cons
titut
ion
in M
ay 2
013.
4.3.
12
A p
roce
dure
is
draw
n up
whi
ch c
over
s th
e ch
ecks
whi
ch n
eed
to b
e ca
rrie
d ou
t fo
r cr
imin
al o
ffen
ces
and
acts
of s
erio
us m
isco
nduc
t an
d w
hat
to d
o if
one
is id
enti
fied.
Re
spon
se
Part
ially
agr
eed.
It
is
diff
icul
t to
def
ine
the
chec
ks w
hich
nee
d to
be
carr
ied
out
and
actu
ally
car
ry t
hem
out
. M
any
diff
eren
t of
fenc
es p
ossi
ble
and
unlik
ely
to d
ecla
re t
hem
. Th
ere
was
an
issu
e in
the
pas
t w
here
the
pe
ople
com
plet
ing
the
bid
wer
e un
awar
e of
off
ence
s.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pro
cure
men
t D
ate
for
Impl
emen
tati
on
Mar
ch 2
012
- con
side
rati
on
Una
ble
to c
ome
up w
ith a
pra
ctic
al w
orka
ble
solu
tion!
Su
gges
tions
from
Aud
it pl
ease
? U
pon
furt
her
cons
ider
atio
n I a
m o
f the
opi
nion
that
it is
not
pr
actic
al to
impl
emen
t suc
h a
solu
tion
and
so th
e re
com
men
dati
on is
not
agr
eed.
. A
ccep
ted
– A
men
ded
to n
ot a
gree
d.
4.6.
28
Card
hold
ers
are
rem
inde
d th
at c
ards
mus
t not
be
used
for
pers
onal
use
an
d su
ch u
se in
clud
es w
orks
out
ings
eve
n if
the
cost
is r
eim
burs
ed. S
uch
use
may
res
ult i
n di
scip
linar
y ac
tion
bein
g ta
ken
agai
nst t
he c
ardh
olde
r an
d th
e ca
rd b
eing
rem
oved
. Re
spon
se
A r
emin
der
will
be
sent
to a
ll ca
rdho
lder
s.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pro
cure
men
t D
ate
for
Impl
emen
tati
on
Janu
ary
2012
Refe
r to
e-m
ail f
rom
Dav
id D
icki
nson
dat
ed 0
9.01
.201
2 (A
man
da H
unt w
as in
clud
ed in
the
circ
ulat
ion)
N
o fu
rthe
r ac
tion
requ
ired
67
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
4
REV
IEW
OF
PRO
GRE
SS A
GA
INST
REC
OM
MEN
DA
TIO
NS
– M
EDIU
M P
RIO
RITY
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
4.1.
6
The
reco
mm
enda
tions
mad
e w
ithin
the
Aud
it Co
mm
issi
on r
epor
t ar
e fu
lly i
mpl
emen
ted
part
icul
arly
in
resp
ect
of p
rodu
cing
a P
rocu
rem
ent
Stra
tegy
whi
ch is
up-
to-d
ate
and
adop
ted
by M
embe
rs.
Resp
onse
Th
e St
rate
gy w
ill b
e lo
oked
at w
ithin
the
Sm
art F
ocus
pro
ject
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Bu
sine
ss M
anag
er P
rocu
rem
ent
Dat
e fo
r Im
plem
enta
tion
M
arch
201
2 –
Dep
ends
on
the
prog
ress
and
out
com
es o
f the
Sm
art
Focu
s Pr
ojec
t.
The
Coun
cil’s
new
str
ateg
ic p
rior
ities
(Pro
sper
ity, P
eopl
e, P
lace
an
d Pu
blic
Ser
vice
) are
stil
l bei
ng d
evel
oped
with
Mem
bers
an
d CM
T. W
ork
on p
rodu
cing
a n
ew P
rocu
rem
ent S
trat
egy
to
supp
ort t
he n
ew o
bjec
tives
will
com
men
ce o
nce
the
new
pr
iori
ties
hav
e be
en fl
eshe
d ou
t and
gre
ater
cla
rity
pro
vide
d.
A m
eetin
g ha
s be
en a
rran
ged
with
the
new
por
tfol
io h
olde
r an
d th
e op
port
unity
will
be
take
n to
inco
rpor
ate
his
view
s w
hen
draf
ting
a ne
w s
trat
egy.
Als
o, c
onsi
dera
tion
of th
e Co
unci
l’s e
mer
ging
com
mis
sion
ing
fram
ewor
k an
d th
e in
volv
emen
t of p
rocu
rem
ent w
ill a
ssis
t with
the
form
ulat
ion
of
a ne
w p
rocu
rem
ent s
trat
egy.
D
urin
g JK
/DD
’s m
eetin
g w
ith th
e po
rtfo
lio h
olde
r (D
avid
Llo
yd)
on 2
9th Ju
ne 2
0121
, it w
as s
ugge
sted
that
a 2
-pag
e Pr
ocur
emen
t Pol
icy
be d
raft
ed in
pre
fere
nce
to a
det
aile
d pr
ocur
emen
t str
ateg
y. JK
will
att
empt
to p
rodu
ce a
firs
t dra
ft
by O
ctob
er 2
012
(sub
ject
to o
ther
ope
rati
onal
pri
orit
ies)
JK
pre
pare
d an
d e-
mai
led
a dr
aft P
rocu
rem
ent P
olic
y to
the
Dir
ecto
r-Re
sour
ces
on 0
5.09
.201
2 fo
r co
mm
ent a
nd to
sha
re
with
por
tfol
io h
olde
r (D
avid
Llo
yd).
A r
espo
nse
is a
wai
ted.
68
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
5
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
4.1.
16
A r
evie
w i
s ca
rrie
d ou
t of
all
com
pani
es t
o w
hich
pay
men
ts a
re m
ade
freq
uent
ly, t
o en
sure
tha
t th
e go
ods/
wor
ks/s
ervi
ces
have
bee
n co
rrec
tly
proc
ured
and
do
not
form
par
t of
an
area
of
expe
ndit
ure
whi
ch c
ould
be
amal
gam
ated
and
ten
dere
d fo
r as
a w
hole
. Th
is c
ould
be
expa
nded
to
look
at
sim
ilar
wor
ks w
hich
cou
ld b
e co
mbi
ned
into
one
con
trac
t an
d te
nder
ed fo
r as
a w
hole
.
Resp
onse
This
is b
eing
look
ed a
t as
part
of t
he S
mar
t Fo
cus
Proj
ect.
A r
epor
t is
goi
ng t
o CM
B la
ter
in S
ept
cove
ring
the
way
in
whi
ch t
he
Aut
hori
ty u
ses
the
Corp
orat
e Pr
oper
ty S
ecti
on.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pro
cure
men
t
Dir
ecto
r of
Res
ourc
es
Dat
e fo
r Im
plem
enta
tion
Sept
embe
r 20
10
Thir
d pa
rty
trad
e cr
edit
or s
pend
is r
evie
wed
per
iodi
cally
(at
leas
t onc
e a
year
) to
iden
tify,
am
ongs
t oth
er th
ings
, are
as o
f si
mila
r ex
pend
iture
acr
oss
diff
eren
t Bus
ines
s U
nits
whi
ch c
ould
po
tent
ially
off
er s
cope
for
a co
nsol
idat
ed a
ppro
ach
to
tend
erin
g an
d a
redu
ctio
n in
the
sup
plie
r ba
se. E
xam
ples
in
clud
e w
orkw
ear/
PPE,
cor
pora
te c
loth
ing,
was
hroo
m s
ervi
ces,
of
fice
clea
ning
, man
aged
ven
ding
ser
vice
s, s
tatio
nery
, IT
cons
umab
les,
pri
nt, t
empo
rary
age
ncy
staf
f, re
crui
tmen
t &
publ
ic n
otic
e ad
vert
isin
g, li
quid
fuel
s, e
nerg
y, p
anel
van
s,
refu
se fr
eigh
ters
, cas
h co
llect
ion
serv
ices
, fix
ed li
ne te
leph
ony,
m
obile
pho
nes,
et a
l.
Furt
herm
ore,
all
R&R
sche
mes
hav
e be
en ‘r
efre
shed
’ by
the
Ass
et M
anag
emen
t tea
m fo
llow
ing
cons
ulta
tion
with
Bus
ines
s M
anag
ers.
Thi
s ha
s fa
cilit
ated
the
proc
ess
of a
gree
ing
the
valu
e an
d tim
ing
of in
divi
dual
sch
eme
budg
ets
that
are
to b
e tr
ansf
erre
d to
Ass
et M
anag
emen
t who
hav
e as
sum
ed
resp
onsi
bilit
y fo
r co
ordi
natin
g an
d m
anag
ing
cent
rally
all
build
ing-
rela
ted
and
refu
rbis
hmen
t exp
endi
ture
. By
aggr
egat
ing
spen
d in
this
way
the
Coun
cil i
s be
tter
pla
ced
to
‘pac
kage
’ fut
ure
tend
er o
ppor
tuni
ties
to le
vera
ge m
ore
com
petit
ive
rate
s fr
om c
ontr
acto
rs a
nd s
ervi
ce p
rovi
ders
. It
was
als
o de
cide
d to
agg
rega
te fu
rnitu
re b
udge
ts in
201
2/13
un
der
the
cont
rol o
f the
Ass
et M
anag
emen
t Bus
ines
s U
nit w
ith
the
aim
of d
evel
opin
g a
stan
dard
spe
cific
atio
n fo
r al
l fut
ure
furn
iture
pur
chas
es a
nd to
exe
rt m
uch
tight
er c
ontr
ol o
ver
futu
re fu
rnitu
re d
ispo
sals
and
acq
uisi
tions
.
69
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
6
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
4.1.
17
The
child
care
vou
cher
sch
eme
is r
evie
wed
to
ensu
re t
hat
the
curr
ent
met
hod
of
prov
idin
g th
is b
enef
it to
sta
ff i
s th
e m
ost
econ
omic
ally
ad
vant
ageo
us fo
r th
e A
utho
rity
. Re
spon
se
This
will
be
purs
ued
alth
ough
it
is a
ntic
ipat
ed t
hat
any
savi
ngs
will
be
min
imal
– B
usin
ess
Man
ager
Pro
cure
men
t.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Hum
an R
esou
rces
D
ate
for
Impl
emen
tati
on
May
201
2
JSK
follo
wed
up
with
Jenn
y Bu
rden
by
e-m
ail o
n 25
.04.
2012
. Re
spon
se s
till a
wai
ted
Resp
onse
rec
eive
d by
IA fr
om T
M/C
H –
Impl
emen
ted.
4.1.
27
Gui
danc
e is
pro
vide
d on
wha
t to
do
in t
he e
vent
of t
he in
abili
ty t
o re
cord
a
sing
le te
nder
bid
am
ount
on
the
open
ing
shee
t.
Resp
onse
W
ill c
onsi
der
requ
irin
g th
e O
ffic
er w
ho o
pene
d th
e te
nder
to
initi
al k
ey
shee
ts in
blu
e in
k du
ring
the
open
ing
proc
ess.
O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
D
irec
tor
of R
esou
rces
and
Bus
ines
s M
anag
er P
rocu
rem
ent
Dat
e fo
r Im
plem
enta
tion
Ja
nuar
y 20
12
Nee
d to
am
end
sect
ion
14.8
of t
he C
ontr
act P
roce
dure
Rul
es
to r
efle
ct th
is r
equi
rem
ent w
hen
the
CPRs
are
rev
iew
ed in
May
20
12
Clau
se 1
4.8
of th
e CP
Rs is
to b
e am
ende
d to
rea
d as
follo
ws:
“U
pon
open
ing,
a s
umm
ary
of th
e m
ain
term
s of
eac
h te
nder
m
ust b
e re
cord
ed in
the
Tend
er R
ecor
d Lo
g, i.
e. s
igni
fican
t is
sues
that
are
uni
que
to e
ach
tend
er s
ubm
issi
on a
nd w
ere
not
stat
ed in
the
tend
er in
vita
tion
docu
men
ts s
uch
as te
nder
sum
, co
nstr
uctio
n pe
riod
, etc
. If
it is
not
pos
sibl
e to
det
erm
ine
the
tota
l val
ue o
f a b
id fr
om a
bid
der’
s Fo
rm o
f Ten
der
for
the
purp
ose
of r
ecor
ding
it o
n th
e Te
nder
Rec
ord
Log,
then
the
offic
ers
in a
tten
danc
e ar
e re
quir
ed to
initi
al a
ll ke
y te
nder
do
cum
ents
in b
lue
ink.
The
Ten
der
Reco
rd L
og m
ust b
e si
gned
by
two
offic
ers,
one
on
beha
lf of
the
Chie
f Exe
cuti
ve”.
A
s 4.
1.31
abo
ve.
Refe
r to
4.1
.31
abov
e (a
rev
iew
of C
PRs
has
been
pos
tpon
ed)
70
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
7
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
4.1.
36
The
proc
urem
ent
stra
tegy
pro
duce
d un
der
reco
mm
enda
tion
4.1.
6 co
vers
al
l rel
evan
t po
licie
s an
d re
gula
tions
whi
ch m
ay a
ffec
t pr
ocur
emen
t su
ch
as s
usta
inab
ility
, equ
alit
y an
d di
vers
ity
and
WEE
reg
ulat
ions
. Re
spon
se
N/A
O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Bu
sine
ss M
anag
er P
rocu
rem
ent
Dat
e fo
r Im
plem
enta
tion
M
arch
201
2 –
Dep
ends
on
the
prog
ress
and
out
com
es o
f the
Sm
art
Focu
s Pr
ojec
t.
Dra
ft s
usta
inab
ility
gui
danc
e is
cur
rent
ly w
ith C
MT
for
revi
ew
befo
re b
eing
sub
mitt
ed to
Mem
bers
for
appr
oval
. D
D h
as a
gree
d to
see
k M
embe
r ap
prov
al o
f the
dra
ft g
uida
nce.
JK
cha
sed
Dir
ecto
r-Re
sour
ces
agai
n on
31.
10.2
012
who
agr
eed
to r
evie
w p
rogr
ess.
Lin
ks e
xist
bet
wee
n th
e dr
aft s
usta
inab
ility
gu
idan
ce a
nd th
e dr
aft p
rocu
rem
ent p
olic
y.
4.1.
43
Tend
er d
ocum
ents
are
kep
t se
cure
ly i
n ac
cord
ance
with
the
ret
entio
n tim
esca
les
deta
iled
in th
e Co
ntra
ct P
roce
dure
Rul
es.
Res
pons
e
Agr
eed.
O
ffic
ers
Resp
onsi
ble
for
Impl
emen
tati
on
Busi
ness
Man
ager
s an
d Co
ntra
ct O
ffic
ers
Dat
e fo
r Im
plem
enta
tion
Se
pt 2
011
No
furt
her
actio
n re
quir
ed o
ther
than
per
iodi
c re
min
ders
. Ra
ised
dur
ing
Proc
urem
ent t
rain
ing
sess
ions
. Nex
t opp
ortu
nity
to
rei
nfor
ce th
is w
ill b
e w
hen
revi
sed
CPRs
are
cir
cula
ted
- po
stpo
ned
until
May
201
3 –
refe
r to
4.1
.31
abov
e.
4.2.
3
Off
icer
s ar
e in
stru
cted
tha
t go
ods/
serv
ices
to
be p
rocu
red
shou
ld b
e su
bjec
t to
an
appr
aisa
l pr
oces
s to
ens
ure
that
the
y ar
e re
quir
ed,
whe
n th
ey a
re r
equi
red
and
whe
ther
the
re a
re fu
nds
avai
labl
e.
Resp
onse
W
ill b
e in
clud
e w
ithi
n th
e ne
xt tr
aini
ng s
essi
on in
Nov
embe
r 20
11.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Dir
ecto
r of
Res
ourc
es a
nd B
usin
ess
Man
ager
Pro
cure
men
t.
Dat
e fo
r Im
plem
enta
tion
N
ov 2
011
This
is a
lrea
dy c
over
ed u
nder
sec
tion
6.1
of t
he e
xist
ing
CPRs
. O
k - b
ut w
hen
the
audi
t was
und
erta
ken
this
was
not
bei
ng
follo
wed
ther
efor
e ha
s an
y ot
her
actio
n be
en ta
ken
to r
emin
d of
ficer
s or
enf
orce
this
? N
o
71
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
8
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
4.2.
9
An
exer
cise
is c
arri
ed o
ut to
iden
tify
sim
ilar
good
s an
d se
rvic
es w
hich
are
pr
ocur
ed th
roug
hout
the
Aut
hori
ty w
ith th
e ai
m o
f usi
ng o
ne s
uppl
ier
for
each
cat
egor
y of
pur
chas
e us
ing
the
mos
t ben
efic
ial m
etho
d of
pr
ocur
emen
t.
Resp
onse
This
is b
eing
look
ed a
t as
part
of t
he S
mar
t Fo
cus
Proj
ect.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pro
cure
men
t
Dat
e fo
r Im
plem
enta
tion
Ong
oing
Refe
r to
4.1
.16
abov
e
4.2.
10
Serv
ices
are
req
uire
d to
wor
k to
geth
er w
hen
proc
urin
g go
ods
or s
ervi
ces
by
shar
ing
thei
r pr
ocur
emen
t ne
eds
with
th
e Bu
sine
ss
Man
ager
Pr
ocur
emen
t an
d an
y se
rvic
e w
hich
co
uld
use
the
sam
e go
ods
or
serv
ices
.
Res
pons
e
This
is b
eing
look
ed a
t as
part
of t
he S
mar
t Fo
cus
Proj
ect.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pro
cure
men
t
Dat
e fo
r Im
plem
enta
tion
Ong
oing
Refe
r to
4.1
.16
abov
e
4.3.
4
Ther
e is
gre
ater
pub
licit
y of
the
polic
ies,
str
ateg
ies
and
sim
ilar
docu
men
ts
to i
ncre
ase
awar
enes
s an
d st
ress
the
con
sequ
ence
s if
they
are
not
co
mpl
ied
wit
h.
Resp
onse
Th
e ne
w In
tern
et/I
ntra
net m
ay r
esol
ve s
ome
of th
ese
issu
es.
The
new
Intr
anet
site
nee
ds to
be
conf
igur
ed s
o as
to c
reat
e a
sing
le r
epos
itory
for
all C
ounc
il po
licie
s &
str
ateg
ies,
but
this
is
still
som
e tim
e aw
ay.
72
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
9
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pro
cure
men
t D
ate
for
Impl
emen
tati
on
Febr
uary
201
2
The
Polic
y &
Com
mis
sion
ing
Team
are
in th
e th
roes
of c
olla
ting
a
mas
ter
list o
f all
Coun
cil p
olic
ies
& s
trat
egie
s w
hich
I no
w
unde
rsta
nd w
ill b
e pu
blis
hed
on th
e co
rpor
ate
web
site
as
plan
s to
dev
elop
the
Intr
anet
sit
e ha
ve s
talle
d. H
owev
er, I
ca
nnot
con
firm
a d
ate
by w
hich
this
exe
rcis
e w
ill b
e co
mpl
eted
. Th
e A
nnua
l Gov
erna
nce
Stat
emen
t req
uire
s BU
Man
ager
s to
co
nfir
m th
at th
eir
staf
f are
aw
are
of a
ll po
licie
s &
pro
cedu
res
and
the
rece
nt s
taff
sur
vey
resu
lts in
dica
te a
gre
ater
aw
aren
ess
of th
e sa
me.
Em
ail f
rom
And
y W
atki
n da
ted
15.0
8.20
12: “
Und
er th
e Fr
eedo
m o
f Inf
orm
atio
n A
ct, w
e ar
e re
quir
ed to
mak
e al
l our
pol
icy
and
stra
tegy
doc
umen
ts r
eadi
ly a
vaila
ble.
To
this
end
, we
inte
nd to
lo
cate
all
such
doc
umen
ts o
n ou
r W
ebsi
te.
This
will
the
n be
com
e th
e si
ngle
sou
rce
for
all p
olic
y an
d st
rate
gy d
ocum
ents
, bot
h fo
r in
tern
al
and
exte
rnal
pur
pose
s.
Plea
se a
rran
ge fo
r al
l you
r Po
licy
and
Stra
tegy
doc
umen
ts to
be
save
d to
the
appr
opri
ate
fold
er w
ithi
n X:
\Pol
icie
s &
Str
ateg
ies,
to
geth
er w
ith
the
atta
ched
form
com
plet
ed fo
r ea
ch d
ocum
ent.
We
will
then
ens
ure
that
the
corr
ect
met
adat
a is
att
ache
d to
eac
h do
cum
ent a
nd u
ploa
d it
to th
e Po
licy
and
Stra
tegy
pag
e on
our
W
ebsi
te.
We
will
not
ify y
ou a
s so
on a
s on
e of
you
r do
cum
ents
has
be
en u
ploa
ded
and
this
will
then
bec
ome
the
defin
itive
ver
sion
of
that
doc
umen
t.
73
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
10
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
We
wou
ld b
e gr
atef
ul if
you
cou
ld h
ave
all d
ocum
enta
tion
save
d to
th
e ap
prop
riat
e fil
e by
Fri
day
28th
Sep
tem
ber”
. Th
is is
stil
l ver
y m
uch
“wor
k in
pro
gres
s” a
s ca
n be
see
n fr
om
the
Coun
cil’s
web
page
: ht
tp:/
/ww
w.n
ewar
k-sh
erw
oodd
c.go
v.uk
/str
ateg
iesa
ndpo
licie
s/
4.3.
8
A s
tand
ard
list
of N
ewar
k an
d Sh
erw
ood
Dis
tric
t Co
unci
l po
licie
s w
hich
fa
ll in
to t
he c
ateg
orie
s is
com
pile
d an
d ei
ther
cop
ies
of t
he p
olic
ies
are
prov
ided
or
a lin
k to
the
pol
icie
s fr
om t
he w
ebsi
te i
s pr
ovid
ed w
ith t
he
offe
r of
pro
vidi
ng a
cop
y of
the
pol
icie
s in
all
proc
urem
ent
exer
cise
s in
volv
ing
tend
ers.
R
espo
nse
Se
e 4.
3.4
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
M
anag
er
Polic
y an
d Co
mm
issi
onin
g an
d Bu
sine
ss
Man
ager
Pr
ocur
emen
t D
ate
for
Impl
emen
tati
on
Febr
uary
201
2
A s
ectio
n no
w e
xist
s on
the
new
web
site
(Str
ateg
ies
&
Polic
ies,
acc
essi
ble
via
Your
Cou
ncil
link)
whi
ch c
onta
ins
refe
renc
es to
a n
umbe
r of
the
Coun
cil’s
exi
stin
g po
licie
s, b
ut
not a
ll po
licie
s re
leva
nt to
Pro
cure
men
t are
ref
eren
ced
and
in
mos
t cas
es th
e hy
perl
inks
to th
ese
polic
ies
are
not e
nabl
ed.
It is
und
erst
ood
that
a m
embe
r of
the
Polic
y &
Com
mis
sion
ing
team
is u
nder
taki
ng a
rev
iew
of a
ll Co
unci
l pol
icie
s &
pr
oced
ures
. S
ee 4
.3.4
abo
ve
4.4.
6
Whe
re a
sco
ring
sys
tem
is t
o be
use
d th
e de
tails
are
incl
uded
with
in t
he
rele
vant
doc
umen
tati
on a
nd is
sued
to t
he c
ontr
acto
rs b
efor
e it
is u
sed.
R
espo
nse
A
gree
d.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pro
cure
men
t D
ate
for
Impl
emen
tati
on
Dec
embe
r 20
11
By w
ay o
f exa
mpl
e, r
efer
to th
e la
test
col
labo
rativ
e O
JEU
te
nder
for
Refu
se C
olle
ctio
n V
ehic
les
and
the
PQQ
for
the
holis
tic p
rint
tend
er
Impl
emen
ted.
74
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
11
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
4.5.
11
Cons
ider
atio
n is
giv
en t
o m
akin
g at
tend
ance
at
trai
ning
on
proc
urem
ent
man
dato
ry b
efor
e an
off
icer
can
be
invo
lved
in a
ny p
rocu
rem
ent
proc
ess.
Res
pons
e
This
will
be
forw
arde
d to
the
nex
t CM
T fo
r th
eir
cons
ider
atio
n. M
anag
ers
have
dev
elop
men
t pl
ans
in p
lace
and
pro
cure
men
t sh
ould
fea
ture
with
in
thes
e w
here
rel
evan
t.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Dir
ecto
r of
Res
ourc
es
Dat
e fo
r Im
plem
enta
tion
M
arch
201
2
This
will
be
born
e in
min
d bu
t it
is n
ot c
onsi
dere
d to
be
prac
ticab
le in
all
situ
atio
ns.
Any
exa
mpl
es o
f it n
ot b
eing
pra
ctic
al?
Fo
r so
me
pers
onne
l rel
ated
pol
icie
s re
quir
ing
man
dato
ry
atte
ndan
ce, o
n co
urse
s pr
ior
to b
eing
invo
lved
in c
erta
in
situ
atio
ns, t
hey
prov
ide
one
to o
ne t
rain
ing
in u
rgen
t ci
rcum
stan
ces
if th
ere
is n
ot a
pla
nned
cou
rse
com
ing
up.
Thes
e of
fices
are
stil
l req
uire
d to
att
end
the
full
trai
ning
but
a
note
is m
ade
of th
e in
teri
m tr
aini
ng u
nder
take
n. C
ould
this
w
ork
for
proc
urem
ent?
A g
ood
idea
. The
onu
s w
ould
be
on
Busi
ness
Man
ager
s to
req
uest
a o
ne-t
o-on
e tr
aini
ng s
essi
on
thro
ugh
HR.
Is
ther
e an
y e-
trai
ning
sol
utio
n w
here
con
firm
ed
com
plet
ion
of a
cou
rse
on-li
ne c
ould
be
used
? N
o.
4.6.
5
The
deta
iled
guid
ance
cle
arly
sta
tes
that
the
rele
vant
par
agra
phs
with
in
the
Cont
ract
Pro
cedu
re R
ules
and
Fin
anci
al R
egul
atio
ns s
houl
d be
ad
here
d to
and
take
pre
cede
nce
over
the
guid
ance
sho
uld
ther
e be
any
co
nflic
t.
Resp
onse
A
gree
d.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pro
cure
men
t D
ate
for
Impl
emen
tati
on
Mar
ch 2
012
The
P-Ca
rd P
roce
dure
doc
umen
t is
curr
ently
bei
ng r
evis
ed
follo
win
g im
plem
enta
tion
of th
e ne
w N
atW
est ‘
One
Card
’ pr
ogra
mm
e in
May
200
12.
Revi
sed
P-Ca
rd p
roce
dure
s ha
ve n
ow b
een
draf
ted
and
will
be
circ
ulat
ed b
y th
e en
d of
Nov
embe
r 20
12.
4.6.
6
Cons
ider
atio
n is
giv
en to
am
end
the
rele
vant
par
agra
phs
with
in th
e Fi
nanc
ial R
egul
atio
ns a
nd C
ontr
act P
roce
dure
Rul
es to
cle
arly
sta
te th
at
the
rele
vant
par
agra
phs
with
in th
e ot
her
docu
men
t sho
uld
be r
ead
in
conj
unct
ion
with
the
para
grap
h cu
rren
tly
bein
g re
ad.
Both
doc
umen
ts a
re a
lrea
dy c
ross
-ref
eren
ced.
A
s m
entio
ned
in th
e or
igin
al r
epor
t, th
is is
a b
rief
sta
tem
ent a
t th
e be
ginn
ing
of th
e re
gula
tions
. Th
ere
wou
ld b
e so
me
bene
fit
75
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
12
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
Resp
onse
W
ill c
onsi
der
as p
art o
f the
nex
t rev
iew
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
D
irec
tor
of R
esou
rces
D
ate
for
Impl
emen
tati
on
May
201
2
in in
clud
ing
a sp
ecifi
c lin
k/re
fere
nce
(per
haps
to a
spe
cific
pa
ra) w
here
sim
ilar
spec
ific
aspe
cts
are
cove
red
in b
oth
docu
men
ts s
uch
as p
rocu
rem
ent c
ards
. N
o fu
rthe
r co
mm
ent!
A
udite
e co
nclu
des
reco
mm
enda
tion
is n
ot n
ow a
gree
d –
he
cons
ider
s th
at th
ere
is a
dequ
ate
cros
s re
fere
ncin
g al
read
y.
4.6.
9
Card
hold
ers
are
revi
ewed
per
iodi
cally
to e
nsur
e th
at th
ey s
till n
eed
the
card
. If
card
s ar
e to
be
kept
des
pite
lack
of u
se r
easo
ns fo
r th
e la
ck o
f us
e ar
e re
cord
ed o
n th
eir
reco
rd fo
r fu
ture
ref
eren
ce.
Resp
onse
A
ll pr
ocur
emen
t car
ds w
ere
re-is
sued
in Ju
ne 2
011
and
are
re-is
sued
ev
ery
two
year
s. C
onsi
dera
tion
is a
lso
give
n w
hen
new
car
ds a
re
requ
este
d. R
etur
n of
pro
cure
men
t car
ds fo
rms
part
of t
he p
roce
dure
s w
here
sta
ff le
ave.
Will
look
at a
ddin
g a
sect
ion
into
cha
nge
of
empl
oym
ent
form
s ES
T2 to
ass
ess
whe
ther
Pro
cure
men
t Crd
sti
ll re
quir
ed.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Busi
ness
Man
ager
Pro
cure
men
t D
ate
for
Impl
emen
tati
on
Febr
uary
201
2
P-Ca
rds
have
now
bee
n sw
itche
d to
Nat
Wes
t’s
‘One
Card
’ M
aste
rcar
d pr
ogra
mm
e w
hich
off
ers
impr
oved
acc
ess
to w
eb-
base
d m
anag
emen
t inf
orm
atio
n re
port
s th
at w
ill u
ltim
atel
y al
low
the
Card
Pro
gram
me
Adm
inis
trat
ors
(Jea
nne
Alle
n an
d Jo
hn K
ing)
to m
onito
r ca
rdho
lder
usa
ge o
n a
regu
lar
basi
s.
Sinc
e m
id-F
ebru
ary
2012
John
Kin
g ha
s be
en in
clud
ed o
n H
R’s
leav
ers
notif
icat
ion
e-m
ail c
ircu
latio
n lis
t as
a w
ay o
f cap
turi
ng
card
hold
ers
who
leav
e th
e Co
unci
l. Je
anne
Alle
n ha
s al
so b
een
adde
d to
the
circ
ulat
ion
list i
n he
r ca
paci
ty a
s Ca
rd P
rogr
amm
e A
dmin
istr
ator
A
“D
orm
ant C
ardh
olde
r Rep
ort”
is s
ched
uled
to r
un
auto
mat
ical
ly o
n a
mon
thly
bas
is o
n th
e N
atW
est p
orta
l. Th
is
will
iden
tify
card
hold
ers
who
fail
to u
se th
eir
P-Ca
rd fo
r ex
tend
ed p
erio
ds o
r in
freq
uent
ly w
hich
will
pro
mpt
the
Card
Pr
ogra
mm
e A
dmin
istr
ator
to in
vest
igat
e w
hy.
The
Coun
cil d
oes
not i
ncur
any
cha
rges
from
RBS
/Nat
Wes
t for
76
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
13
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
the
prov
isio
n of
P-C
ards
and
ther
e ar
e no
min
imum
usa
ge
cons
trai
nts.
4.6.
13
Card
hold
ers
are
rem
inde
d th
at c
ards
mus
t be
hel
d se
cure
ly e
ither
on
pers
on o
r on
site
in a
loca
tion
to w
hich
onl
y th
ey h
ave
acce
ss s
uch
as a
lo
cked
dra
wer
. S
uch
a lo
cati
on s
houl
d no
t be
eas
ily p
orta
ble
such
as
a lo
cked
tin.
R
espo
nse
A
rem
inde
r w
ill b
e is
sued
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
D
irec
tor
of R
esou
rces
D
ate
for
Impl
emen
tati
on
Janu
ary
2012
.
This
form
s pa
rt o
f the
P-C
ard
stan
dard
use
r in
stru
ctio
ns &
gu
idan
ce.
The
opp
ortu
nity
will
be
take
n to
rem
ind
all c
ardh
olde
rs (o
ld &
ne
w) o
f the
ir o
blig
atio
ns w
hen
the
revi
sed
P-Ca
rd p
roce
dure
s ar
e pu
blis
hed
and
circ
ulat
ed b
y th
e en
d of
Nov
embe
r 20
12.
4.6.
29
Off
icer
s in
volv
ed in
the
auth
oris
atio
n, p
roce
ssin
g an
d re
view
func
tion
s ar
e re
min
ded
that
any
tra
nsac
tion
s w
hich
cou
ld b
e co
nstr
ued
as n
on-
auth
oris
ed a
re r
epor
ted
to e
ither
the
Dir
ecto
r of
Res
ourc
es, B
usin
ess
Man
ager
Pro
cure
men
t or
Aud
it M
anag
er to
be
chec
ked
furt
her.
Re
spon
se
Now
tha
t Bu
sine
ss M
anag
ers
have
bee
n ap
poin
ted
into
the
new
off
icer
st
ruct
ure,
they
will
be
rem
inde
d of
the
nece
ssar
y pr
oced
ures
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
D
irec
tor
of R
esou
rces
D
ate
for
Impl
emen
tati
on
Janu
ary
2012
The
Coun
cil’s
Fin
Regs
, CPR
s an
d A
nti-F
raud
Str
ateg
y al
read
y in
stru
ct B
U M
anag
ers
on r
epor
ting
requ
irem
ents
Fr
om d
ay o
ne o
f its
intr
oduc
tion,
the
new
‘One
Card
’ pr
ogra
mm
e re
quir
es a
ll ca
rdho
lder
s to
‘rev
iew
’ the
ir P
-Car
d tr
ansa
ctio
ns u
sing
Nat
Wes
t’s
secu
re o
nlin
e po
rtal
. Tr
ansa
ctio
ns a
re s
ubse
quen
tly ‘a
ppro
ved’
onl
ine
by r
elev
ant
Line
or
Busi
ness
Man
ager
s. T
his
prov
ides
a fu
ll au
dit t
rail
of a
ll P-
Card
tran
sact
ions
and
incr
ease
s si
gnifi
cant
ly th
e ov
eral
l tr
ansp
aren
cy o
f the
P-C
ard
prog
ram
me.
Not
sur
e th
at th
is c
over
s th
e w
hole
poi
nt a
s th
e tr
ansa
ctio
n in
qu
estio
n ha
d pa
ssed
thro
ugh
a si
mila
r tr
ail a
lbei
t a p
aper
trai
l an
d ha
d no
t be
en q
uest
ione
d by
any
of t
hem
alth
ough
it
77
Proc
urem
ent f
ollo
w-u
p 11
/12
E:\I
tem
3- w
hite
\Ite
m 6
c-w
hite
.doc
14
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
clea
rly
stat
ed th
at p
aym
ent w
as b
eing
mad
e to
a d
og r
acin
g tr
ack.
How
is th
e in
form
atio
n po
sted
ont
o e-
fin?
If
acco
unta
ncy
are
invo
lved
hav
e th
ey b
een
rem
inde
d of
thei
r du
ty to
rep
ort t
rans
actio
ns w
hich
they
con
side
r co
uld
be n
on-
auth
oris
ed, f
or fu
rthe
r in
vest
igat
ion?
A
ll P-
Card
tran
sact
ions
for
all P
-Car
dhol
ders
are
pos
ted
to e
-Fin
by
Fin
anci
al S
ervi
ces
via
a si
ngle
mon
thly
ele
ctro
nic
jour
nal
whi
ch is
pre
pare
d fr
om a
con
solid
ated
mon
thly
dat
a fil
e ex
trac
ted
from
the
Nat
Wes
t por
tal.
Acc
ount
ancy
sta
ff
resp
onsi
ble
for
proc
essi
ng th
e jo
urna
l do
not s
crut
inis
e th
e co
nten
ts o
f the
dat
a fil
e as
a m
atte
r of
cou
rse.
It
is th
e re
spon
sibi
lity
of B
U M
anag
ers
to fo
rmal
ly a
ppro
ve
indi
vidu
al p
urch
ase
tran
sact
ions
via
the
secu
re N
atW
est p
orta
l in
muc
h th
e sa
me
way
as
they
wou
ld a
utho
rise
for
paym
ent
supp
lier
invo
ices
in r
espe
ct o
f goo
ds/s
ervi
ces
orde
red
by B
U
staf
f thr
ough
e-F
in.
4.6.
33
Card
hold
ers
are
rem
inde
d th
at a
ll lo
gs s
houl
d be
pri
nted
off
at
the
end
of
the
mon
th a
nd s
igne
d by
the
rele
vant
Man
ager
as
bein
g ch
ecke
d.
Resp
onse
Ca
rdho
lder
s ar
e fr
eque
ntly
rem
inde
d bu
t will
rem
ind
agai
n.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
PA to
Dir
ecto
r of
Res
ourc
es
Dat
e fo
r Im
plem
enta
tion
Ja
nuar
y 20
12.
This
pro
cedu
re w
ill b
ecom
e re
dund
ant f
ollo
win
g th
e in
trod
uctio
n of
the
new
‘One
Card
’ pro
gram
me
whi
ch w
as
rolle
d ou
t dur
ing
May
201
2 an
d w
ill b
e co
vere
d by
rev
ised
op
erat
ing
proc
edur
es w
hich
are
bei
ng d
raft
ed.
Wer
e an
y re
min
ders
issu
ed?
Wha
t pro
cess
is b
eing
/ha
s be
en
follo
wed
unt
il th
e re
vise
d pr
oced
ures
are
dra
fted
? W
hen
will
th
ese
be in
pla
ce?
Refe
r to
4.6
.29
and
4.6.
5 ab
ove
78
Kelh
am H
all S
ecur
ity 1
0/11
E:\I
tem
3- w
hite
\Ite
m 6
d- w
hite
.doc
1
Impl
emen
tatio
n of
Aud
it R
ecom
men
datio
ns P
rogr
ess
Stat
emen
t RE
VIE
W O
F PR
OG
RESS
AG
AIN
ST R
ECO
MM
END
ATI
ON
S –
HIG
H P
RIO
RITY
Rep
ort
Ref
R
ecom
men
datio
n an
d R
espo
nse
From
Orig
inal
Rep
ort
Cur
rent
Pos
ition
4.2.
9
Cons
ider
atio
n sh
ould
be
give
n as
to
whe
ther
it w
ould
be
poss
ible
to
mak
e al
tern
ativ
e ar
rang
emen
ts f
or s
taff
who
wan
t to
wor
k w
eeke
nds,
eg
wor
k fr
om h
ome,
use
a la
ptop
etc
in o
rder
tha
t th
e bu
ildin
g co
uld
be b
ette
r se
cure
d at
the
wee
kend
s.
Resp
onse
A r
epor
t w
ill b
e pr
epar
ed f
or C
MT
sett
ing
out
the
issu
es a
nd
poss
ible
sol
utio
ns.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Ass
et M
anag
emen
t Off
icer
D
ate
for
Impl
emen
tati
on
Oct
ober
201
1
Onl
y Be
nefit
s an
d Co
unci
l Tax
now
wor
k at
wee
kend
s an
d th
is
is in
freq
uent
– th
ey n
eed
acce
ss to
Kel
ham
Hal
l and
so
ther
e is
no
alte
rnat
ive.
Mos
t oth
er ‘a
d-ho
c’ a
rran
gem
ents
hav
e no
w c
ease
d –
the
mat
ter
will
be
disc
usse
d w
ith D
irec
tor
– Re
sour
ces,
rat
her
than
a
repo
rt to
CM
T gi
ven
that
the
num
ber
of s
taff
wor
king
w
eeke
nds
has
redu
ced
sign
ifica
ntly
.
79
Kelh
am H
all S
ecur
ity 1
0/11
E:\I
tem
3- w
hite
\Ite
m 6
d- w
hite
.doc
2
REV
IEW
OF
PRO
GRE
SS A
GA
INST
REC
OM
MEN
DA
TIO
NS
– M
EDIU
M P
RIO
RITY
Re
port
Re
f Re
com
men
dati
on a
nd R
espo
nse
From
Ori
gina
l Rep
ort
Curr
ent
Posi
tion
4.1.
4
A s
et o
f pr
oced
ures
not
es s
houl
d be
pro
duce
d in
corp
orat
ing
best
pr
actic
e an
d de
tails
of
all
the
secu
rity
pro
cedu
res
that
sho
uld
be
follo
wed
. Re
spon
se
Not
es w
ill b
e pr
epar
ed t
o co
ver
the
day-
toda
y pr
oced
ures
tog
ethe
r w
ith a
che
cklis
t.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Ass
et M
anag
emen
t Off
icer
D
ate
for
Impl
emen
tati
on
Janu
ary
2012
Proc
edur
e no
tes
upda
ted
4.1.
12
The
Secu
rity
Gui
danc
e fo
r Ke
lham
Hal
l sh
ould
be
revi
ewed
and
br
ough
t up
to
date
to
ensu
re t
hat
the
corr
ect
info
rmat
ion
is
avai
labl
e to
sta
ff.
Resp
onse
The
proc
edur
e w
ill b
e up
date
d.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Ass
et M
anag
emen
t Off
icer
D
ate
for
Impl
emen
tati
on
Janu
ary
2012
This
has
bee
n up
date
d an
d ne
eds
to b
e pu
blis
hed
on th
e in
tran
et
4.1.
13
Proc
edur
es s
houl
d en
sure
tha
t w
hen
outs
ide
book
ings
are
mad
e,
the
orga
nise
rs a
re c
lear
abo
ut t
heir
res
pons
ibili
ties
to s
uper
vise
th
eir
visi
tors
and
adv
ise
them
of r
estr
icte
d ar
eas.
Re
spon
se
Cove
red
in th
e Se
curi
ty G
uida
nce
80
Kelh
am H
all S
ecur
ity 1
0/11
E:\I
tem
3- w
hite
\Ite
m 6
d- w
hite
.doc
3
Repo
rt
Ref
Reco
mm
enda
tion
and
Res
pons
e Fr
om O
rigi
nal R
epor
t Cu
rren
t Po
siti
on
Will
rev
iew
con
trac
t with
Cat
erin
g A
cade
my.
Will
ens
ure
with
in g
uida
nce
to s
taff
. O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Ass
et M
anag
emen
t Off
icer
D
ate
for
Impl
emen
tati
on
Janu
ary
2012
4.1.
14
Secu
rity
pro
cedu
res
shou
ld in
clud
e gu
idan
ce o
n ke
epin
g va
luab
les
out
of
sigh
t,
lock
ed
away
an
d cl
osin
g w
indo
ws
and
blin
ds,
part
icul
arly
on
the
grou
nd fl
oor
whe
n th
e of
fice
is u
natt
ende
d.
Resp
onse
The
proc
edur
e w
ill b
e up
date
d.
This
use
d to
be
cove
red
duri
ng
Indu
ctio
n so
will
ens
ure
that
this
is s
till t
he c
ase.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Ass
et M
anag
emen
t Off
icer
D
ate
for
Impl
emen
tati
on
Janu
ary
2012
Cove
red
in th
e Se
curi
ty G
uida
nce
4.1.
19
The
prot
ocol
on
wha
t to
do in
the
even
t of a
str
ange
r en
teri
ng th
e bu
ildin
g w
ithou
t id
and
unkn
own
to s
taff
sho
uld
be in
clud
ed in
the
secu
rity
gui
danc
e an
d br
ough
t to
the
atte
ntio
n of
sta
ff.
Resp
onse
To b
e in
clud
ed w
ithin
the
staf
f gui
danc
e.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Ass
et M
anag
emen
t Off
icer
D
ate
for
Impl
emen
tati
on
Janu
ary
2012
Cove
red
in th
e Se
curi
ty G
uida
nce
81
Kelh
am H
all S
ecur
ity 1
0/11
E:\I
tem
3- w
hite
\Ite
m 6
d- w
hite
.doc
4
Repo
rt
Ref
Reco
mm
enda
tion
and
Res
pons
e Fr
om O
rigi
nal R
epor
t Cu
rren
t Po
siti
on
4.2.
4
Dur
ing
even
ts, t
he o
rgan
iser
sho
uld
be a
sked
to d
ispl
ay s
igns
re
stri
ctin
g ac
cess
bey
ond
a ce
rtai
n po
int a
nd a
dvis
e th
eir
visi
tors
th
at th
ey m
ust n
ot w
ande
r in
to r
estr
icte
d ar
eas.
Re
spon
se
Will
rev
iew
con
trac
t with
Cat
erin
g A
cade
my.
W
ill e
nsur
e w
ithin
gui
danc
e to
sta
ff.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Ass
et M
anag
emen
t Off
icer
D
ate
for
Impl
emen
tati
on
Janu
ary
2012
Cate
ring
Aca
dem
y ha
ve b
een
notif
ied
and
they
put
sig
ns in
pl
ace
whe
n th
ere
is a
n ev
ent
4.2.
17
Cate
ring
sta
ff s
houl
d be
rem
inde
d to
ens
ure
that
del
iver
ies
are
supe
rvis
ed a
nd d
oors
are
not
left
ope
n un
nece
ssar
ily.
Resp
onse
Will
rev
iew
con
trac
t with
Cat
erin
g A
cade
my.
O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Ass
et M
anag
emen
t Off
icer
D
ate
for
Impl
emen
tati
on
Janu
ary
2012
Cove
red
in th
e Se
curi
ty G
uida
nce
4.3.
5
Man
agem
ent
shou
ld
ensu
re
that
th
ey
are
fully
aw
are
of
the
emer
genc
y pr
oced
ures
and
are
ade
quat
ely
trai
ned.
Resp
onse
This
will
be
rais
ed w
ith r
elev
ant B
usin
ess
Man
ager
s O
ffic
er R
espo
nsib
le fo
r Im
plem
enta
tion
Dir
ecto
r Re
sour
ces
Dat
e fo
r Im
plem
enta
tion
Oct
ober
201
1
Refe
r to
Dav
id D
icki
nson
82
Kelh
am H
all S
ecur
ity 1
0/11
E:\I
tem
3- w
hite
\Ite
m 6
d- w
hite
.doc
5
Repo
rt
Ref
Reco
mm
enda
tion
and
Res
pons
e Fr
om O
rigi
nal R
epor
t Cu
rren
t Po
siti
on
4.3.
8
Risk
ass
essm
ents
sho
uld
be d
one
for
all
risk
s as
soci
ated
with
the
se
curi
ty o
f the
Cou
ncil’
s bu
ildin
gs.
Resp
onse
Thes
e ar
e al
read
y on
the
list o
f thi
ngs
whi
ch r
equi
re c
ompl
etin
g.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Ass
et M
anag
emen
t Off
icer
D
ate
for
Impl
emen
tati
on
Janu
ary
2012
Com
plet
ed fo
r Ke
lham
Hal
l
4.4.
4
The
busi
ness
con
tinui
ty p
lan
is u
pdat
ed t
o co
ver
the
issu
es r
elat
ing
to t
he s
ecur
ity o
f th
e bu
ildin
g in
the
eve
nt o
f an
inc
iden
t or
em
erge
ncy.
Resp
onse
The
Busi
ness
Con
tinui
ty P
lan
will
be
upda
ted
to r
efle
ct a
nd c
over
th
e is
sues
rel
atin
g to
the
sec
urity
of
the
build
ing
in t
he e
vent
of
an
inci
dent
or
emer
genc
y.
Off
icer
Res
pons
ible
for
Impl
emen
tati
on
Ass
et M
anag
emen
t Off
icer
& B
usin
ess
Man
ager
Per
form
ance
D
ate
for
Impl
emen
tati
on
Janu
ary
2012
Busi
ness
Man
ager
in p
roce
ss o
f rev
iew
ing
to e
nsur
e up
to d
ate
83
84
AUDIT AND ACCOUNTS COMMITTEE AGENDA ITEM NO.8 29th November 2012 AUDIT COMMITTEE FORUM REPORT PRESENTED BY: DIRECTOR OF RESOURCES 1.0 Purpose of Report 1.1 This report provides the Audit and Accounts Committee information on the recent Audit
Committee Forum, held on the 3rd October 2012. The aim of the forum is for Audit Committee members to meet and share good practice and experience.
2.0 Introduction 2.1 The Audit Committee Forum met on the 3rd October 2012. The turnout was good with
representation from different public sector bodies. The event covered two topics:
New Public Audit Arrangements
Getting the most out of your assurance arrangements (Changing face of good governance - trusting people to deliver and holding them to account)
New Public Audit Arrangements 2.2 KPMG attended and provided an update on the new Public Audit Arrangements. Some
of the key messages:
Financial Statements – Getting it right first time. Current practice in Local Authorities is to present ‘draft’ accounts for auditing with some ‘loose’ ends to be firmed up. Fee reduction based on accounts being ready for audit ‘final’ with no gaps and supported by good working papers.
85
Suggested Action: Assurance from Section 151 Officer on lessons learnt from 2011/12 closure of accounts and that they have confidence in the Quality Assurance processes in place – particularly relevant if work undertaken by a third party.
Reliance will be placed on Internal Audit wherever possible on fundamental financial systems.
Suggested Action: Protocol developed that clarifies expectations and makes the best use of the combined Audit resource.
Some questions were asked about when client engagement would commence There are some specific ‘rules’ prescribed by the Audit Commission on client engagement i.e. new providers could formally act with effect from the 1st November.
A copy of KPMG presentation is attached in Appendix A.
Governance & Assurance Arrangements 2.3 Two interactive sessions were held to explore and share good practice and experiences.
Feedback from these sessions captured views on ways to make Audit Committees more effective. The key messages are outlined below:
Be proactive and focus on what’s important Ensuring that the audit committee’s agenda focuses on the key issues takes some work! Some ways to do this are:
o Play a more active role in setting the agenda – consider having a meeting with the Chair of the Committee a few weeks before the committee to help pull together the agenda.
o Use the Annual Governance Statement / Strategic Risk Register and other annual reports to help set an annual work plan.
o The work plan should be focused but flexible to enable the committee to delve deeper into issues as they arise.
86
o Keep informed of what’s happening – do Directors keep you up to date?
Should Directors keep you informed rather than wait to be asked? o Have a good flow of information between the Board (or equivalent), Internal
and External Audit and the Audit Committee. Meet in private (informally) if appropriate. It’s important to let them know what the committee expects of them – both through the formal meetings and informally. Encourage (expect) frequent communications with the Head of Internal Audit and External Audit engagement partner.
o Understand the level of risk your organisation is prepared to take and how effective risk management is in practice. What’s the risk culture – have there been any near misses – have lessons been learnt?
o Ensure you understand the accountability framework of the organisation. o Understand how technology and innovation are changing the control
environment and what levels of assurances are needed. o Focus on the organisation transformational programmes – New strategies
should appropriately balance risk and reward. Make sure risk and strategy is discussed together – each hinges on each other.
o A key area of focus is business resilience and reputational risk – gain assurances on how management are addressing these risks. Ensure that you are familiar with the key risks facing the organisations / the key priorities and key projects. Understand and assess the assurances in place on these and how they are being managed.
o Take a hard look at how effective you have been as a committee – have you made a difference in how the organisation is run?
Making the most of your meetings o Ensure that reports focus on key messages and action being taken to give
assurance. o Review work plans at each meeting – ensure that they do not have too much
on the agenda - need to have sufficient time to constructively challenge what being told.
o Ensure the right people attend the meeting eg Senior Managers to explain how they are delivering agreed actions and providing assurance.
o Schedule your meetings to help ensure attendance and debate
87
o Meet up before the Committee starts to share thoughts and views on agenda papers and key issues / questions to ask to seek assurances on what actions being taken.
o Given the breadth of topics the audit committee may consider it is becoming more common to have 5 – 6 meeting a year. This helps the committee focus on it’s core terms of reference and delve deeper into key areas.
o Some other questions you may consider: Is the audit committee hearing views below and beyond senior
management e.g. from middle management and business unit leaders and other third parties?
Does the information being presented by the Auditors tell a consistent story? What’s being said by the customers, employees etc?
Does the organisation promote a culture of candor and constructive challenge – where raising red flags and challenging information (no matter how unpalatable) is welcomed.
Consider if the Audit Committee has the right mix of members o Given the complexity of accounting arrangements it’s helpful to have a
member with some understanding of financial statements / accounts. o Consider having an independent member on the committee to bring different
views and perspectives. o Have regular training on relevant topics. o Try and attend other organisations Audit Committees to see how they
operate – you can pick up tips from other sectors eg Health / Housing Associations.
88
2.4 There were a number of potential future topics of the Audit Committee Forum. These include:
o Understanding risk appetite and the risk culture of your organisation o Sharing good practice on assurance arrangements o Understanding any changes in good governance guidance (due out early
2013). o Update on counter fraud – including Protecting the Public Purse and Fighting
Fraud Locally.
2.5 Currently organisations are represented from local authorities, health and the University. It was suggested that audit committee chairs from housing associations, clinical commissioning groups and the education sector should be also invited.
Suggested Action: Consider extending an invite to the above organisations.
Conclusion 2.6 Feedback on the Audit Committee Forum was overwhelmingly positive - with attendees
going away with more insight on how other audit committees operate and feeling better equipped to carry out their role as a member of the Audit Committee. On this basis it was agreed to continue with the forum.
3.0 RECOMMENDATION
That the Audit Committee note the contents of this report. Background Papers Nil. For further information please contact Lucy Pledge on extension 01522 553692 David Dickinson Director- Resources
89
90
Intr
o to
KP
MG
& th
e
Aud
it C
omm
ittee
Inst
itute
A
ndy
Car
doza
Mar
kus
Kor
ner
91
1. A
udit
appo
intm
ents
2. In
trodu
ctio
n to
KP
MG
3. Q
&A
4. A
udit
Com
mitt
ee In
stitu
te
5. Q
&A
92
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
Aud
it C
omm
issi
on r
ole
3
Th
e A
udit
Com
mis
sion
Act
199
8 se
ts o
ut th
e st
atut
ory
resp
onsi
bilit
ies
of th
e A
udit
Com
mis
sion
, inc
ludi
ng:
ap
poin
ting
audi
tors
to c
ounc
ils, N
HS
bod
ies
(exc
ludi
ng N
HS
fo
unda
tion
trust
s), p
olic
e au
thor
ities
and
oth
er lo
cal p
ublic
se
rvic
es in
Eng
land
setti
ng a
udit
fees
over
seei
ng th
e lo
cal p
ublic
aud
it re
gim
e
man
agin
g th
e co
ntra
cts
for a
udit
and
rela
ted
serv
ices
The
Com
mis
sion
's A
udit
Pra
ctic
e (fo
rmer
ly D
istri
ct A
udit
Ser
vice
) has
bee
n un
derta
king
aud
it ap
poin
tmen
ts u
nder
th
e A
udit
Com
mis
sion
reg
ime
93
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
Aud
it ap
poin
tmen
ts fo
r 20
12/1
3
4
U
ntil
2012
, the
Com
mis
sion
out
sour
ced
arou
nd 3
0% o
f the
w
ork
of it
s A
udit
Pra
ctic
e to
aud
it fir
ms,
suc
h as
KP
MG
In M
arch
201
2 th
e C
omm
issi
on o
utso
urce
d th
e re
mai
ning
70
% o
f the
wor
k of
its
Aud
it P
ract
ice
to fo
ur s
uppl
iers
in te
n lo
ts; K
PM
G w
on th
e E
ast M
idla
nds
cont
ract
Aud
it P
ract
ice
staf
f will
tran
sfer
to th
ese
supp
liers
on
1 N
ovem
ber
A
ll co
ntra
cts
will
last
for f
ive
year
s fro
m 2
012/
13 w
ith 4
0%
redu
ctio
n in
aud
it fe
es fo
r mos
t bod
ies
U
ntil
abol
ishe
d by
legi
slat
ion,
the
resi
dual
Aud
it C
omm
issi
on w
ill c
ontin
ued
to fu
lfil i
ts s
tatu
tory
func
tions
94
1. A
udit
appo
intm
ents
2. In
trodu
ctio
n to
KP
MG
3. Q
&A
4. A
udit
Com
mitt
ee In
stitu
te
5. Q
&A
95
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
Bac
kgro
und
on U
K K
PM
G L
LP
6
UK
Em
ploy
ees
11,0
00
UK
Loc
atio
ns
23 o
ffice
s U
K T
urno
ver
in 2
011
£1.4
8 bi
llion
96
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
KP
MG
’s p
ublic
sec
tor
audi
t pra
ctic
e
7
Our
pub
lic s
ecto
r aud
it pr
actic
e co
vers
:
4 re
gion
s: N
orth
, Mid
land
s, S
outh
Wes
t, an
d Lo
ndon
/ E
aste
rn C
ount
ies
38
5 em
ploy
ees
47
0 ex
tern
al a
udit
clie
nts
23
0 no
n-au
dit c
lient
s
97
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
KP
MG
pub
lic s
ecto
r au
dit w
ork
8
Aud
it C
omm
issi
on
Cou
ncils
Pol
ice
PC
Ts
Fire
NH
STs
Oth
er
Nat
iona
l A
udit
Offi
ce
Hou
sing
Foun
datio
n Tr
usts
Wal
es
Aud
it O
ffice
Hig
her
Edu
catio
n
Aca
dem
ies
Aud
it S
cotla
nd
Furth
er
Edu
catio
n
Cen
tral
Gov
t &
ND
PB
s
98
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
KP
MG
clie
nts
– A
udit
Com
mis
sion
fram
ewor
k
9
K
PM
G is
now
the
seco
nd b
igge
st a
udit
supp
lier
to th
e C
omm
issi
on, r
espo
nsib
le fo
r aro
und
25%
of a
udits
Our
clie
nts
incl
ude:
41 s
ingl
e an
d up
per t
ier l
ocal
aut
horit
ies
45
bor
ough
and
dis
trict
cou
ncils
23 o
ther
loca
l aut
horit
ies
23
pen
sion
fund
s
41
prim
ary
care
trus
ts
21
NH
S tr
usts
99
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
KP
MG
UK
off
ices
10
Abe
rdee
n B
irmin
gham
B
risto
l C
ambr
idge
C
ardi
ff
Edi
nbur
gh
Gat
wic
k G
lasg
ow
Ipsw
ich
Leed
s
Leic
este
r Li
verp
ool
Lond
on
Man
ches
ter
Milt
on
Key
nes
New
cast
le-
upon
-Tyn
e N
ottin
gham
P
lym
outh
P
rest
on
Rea
ding
Sou
tham
pton
S
toke
-on-
Tren
t W
atfo
rd
100
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
KP
MG
Pub
lic S
ecto
r A
udit
Lead
ersh
ip
11
Nam
e ■
Mik
e M
cDon
agh
Pos
ition
■
Hea
d of
Aud
it, P
ublic
Sec
tor
Rol
e ■
Ove
rall
natio
nal r
espo
nsib
ility
for a
ll of
KP
MG
’s
publ
ic s
ecto
r aud
it w
ork
■K
PM
G n
atio
nal l
ead
for l
ocal
gov
ernm
ent &
cen
tral
gove
rnm
ent
■E
ngag
emen
t lea
d fo
r Aud
it C
omm
issi
on a
udits
Nam
e ■
Trev
or R
ees
Pos
ition
■
Par
tner
, Pub
lic S
ecto
r
Rol
e ■
Con
tact
Par
tner
for A
udit
Com
mis
sion
con
tract
■E
ngag
emen
t lea
d fo
r Aud
it C
omm
issi
on a
udits
101
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
Qua
lity
trac
k re
cord
12
Lo
ng h
isto
ry o
f pos
itive
ass
essm
ents
thro
ugh
the
Aud
it C
omm
issi
on’s
Qua
lity
Rev
iew
Pro
cess
for:
–th
e qu
ality
of K
PM
G’s
wor
k –
our c
ompl
ianc
e w
ith th
e A
udit
Com
mis
sion
’s re
quire
men
ts
–au
dite
d bo
dy s
atis
fact
ion
P
ositi
ve o
utco
me
from
cyc
lical
AIU
revi
ews
in 2
010
S
ince
the
intro
duct
ion
of a
n ov
eral
l sco
red
QR
P re
port,
K
PM
G h
as b
een:
–
top
scor
ing
audi
t sup
plie
r in
2010
–
seco
nd h
ighe
st s
corin
g su
pplie
r in
2011
O
ur a
ppro
ach
is b
ased
on
a st
rong
focu
s on
qua
lity,
em
bedd
ed in
how
we
wor
k an
d ou
r cul
ture
102
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
Our
rep
utat
ion
for
serv
ice
exce
llenc
e
13
K
PM
G w
as n
amed
‘Glo
bal F
irm o
f th
e Y
ear’
at th
e A
ccou
ntan
cy A
ge
Aw
ards
201
0
O
ur A
udit
Com
mis
sion
team
was
‘A
udit
Team
of t
he Y
ear’
in 2
009
A
udit
Firm
of t
he Y
ear i
n th
e B
ritis
h A
ccou
ntan
cy A
war
ds 2
011
A
nd m
any
mor
e....
..
103
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
Our
val
ues
14
W
e le
ad b
y ex
ampl
e
We
wor
k to
geth
er
W
e re
spec
t the
indi
vidu
al
W
e se
ek fa
cts
and
prov
ide
insi
ght
W
e ar
e op
en a
nd h
ones
t in
our c
omm
unic
atio
ns
W
e ar
e co
mm
itted
to o
ur c
omm
uniti
es
W
e ac
t with
inte
grity
.
104
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
Del
iver
y of
aud
it w
ork
Sta
ffing
Mai
ntai
n co
ntin
uity
But
intro
duce
m
ixed
team
s
Tech
nica
l ex
celle
nce
Com
preh
ensi
ve
tech
nica
l su
ppor
t
Net
wor
k of
sp
ecia
lists
Effi
cien
cy
Focu
sed
& ri
sk
base
d au
dit
Fast
er d
eliv
ery,
le
ss ti
me
on s
ite
Tech
nolo
gy
Rep
ortin
g
Pla
in E
nglis
h
Con
cise
Add
ing
valu
e
105
1. A
udit
appo
intm
ents
2. In
trodu
ctio
n to
KP
MG
3. Q
&A
4. A
udit
Com
mitt
ee In
stitu
te
5. Q
&A
106
1. A
udit
appo
intm
ents
2. In
trodu
ctio
n to
KP
MG
3. Q
&A
4. A
udit
Com
mitt
ee In
stitu
te
5. Q
&A
107
Aud
it C
omm
ittee
In
stitu
te
108
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
Aud
it C
omm
ittee
Inst
itute
19
R
ecog
nisi
ng th
e im
porta
nce
of a
udit
com
mitt
ees,
the
Aud
it C
omm
ittee
Inst
itute
(AC
I) ha
s be
en c
reat
ed to
ser
ve a
udit
com
mitt
ee m
embe
rs a
nd h
elp
them
to a
dapt
to th
eir
chan
ging
rol
e.
S
pons
ored
by
KP
MG
, the
AC
I pro
vide
s kn
owle
dge
to a
udit
com
mitt
ee m
embe
rs a
nd is
a re
sour
ce to
whi
ch th
ey c
an
turn
for i
nfor
mat
ion
or to
sha
re k
now
ledg
e.
109
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
AC
I – K
ey p
ublic
atio
ns
20
K
ey p
ublic
atio
ns in
clud
e:
To
olki
t – ‘A
Pra
ctic
al G
uide
– S
hapi
ng th
e U
K a
udit
com
mitt
ee a
gend
a’
A
nnua
l ten
to-d
o’s
for
audi
t com
mitt
ees
A
CI Q
uarte
rly
B
riefin
gs
110
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
AC
I – K
ey in
itiat
ives
21
K
ey in
itiat
ives
incl
ude:
Pro
fess
iona
l Dev
elop
men
t P
rogr
amm
e
Cha
ir 10
0 G
roup
– F
TSE
100
BO
FI P
rogr
amm
e –
Trai
ning
an
d de
velo
pmen
t for
NE
Ds
of
Ban
ks &
Oth
er F
inan
cial
In
stitu
tions
FTS
E 3
50 B
reak
fast
pr
ogra
mm
e
Loca
l Gov
ernm
ent
Pro
gram
me
111
© 2
012
KP
MG
LLP
, a U
K li
mite
d lia
bilit
y pa
rtne
rshi
p, is
a s
ubsi
diar
y of
KP
MG
Eur
ope
LLP
and
a m
embe
r fir
m o
f the
KP
MG
net
wor
k of
inde
pend
ent m
embe
r fir
ms
affil
iate
d w
ith
KP
MG
Inte
rnat
iona
l Coo
pera
tive,
a S
wis
s en
tity.
All
right
s re
serv
ed.
AC
I – L
ocal
Gov
ernm
ent P
rogr
amm
e
22
C
urre
ntly
runs
twic
e ye
arly
Ear
ly e
veni
ng e
vent
s ar
ound
the
coun
try
D
esig
ned
spec
ifica
lly fo
r loc
al a
utho
rity
mem
bers
with
A
udit
Com
mitt
ee (o
r equ
ival
ent)
resp
onsi
bilit
ies.
Mix
ture
of p
rese
ntat
ions
and
roun
d ta
ble
disc
ussi
ons
Fo
rum
for A
udit
Com
mitt
ee m
embe
rs to
net
wor
k an
d sh
are
idea
s
Aut
umn
sess
ion
for t
he M
idla
nds
is o
n 13
Nov
embe
r in
Le
ices
ter a
nd in
Lee
ds o
n 28
Nov
embe
r
O
n th
e ag
enda
this
aut
umn:
Hot
topi
cs b
riefin
g; P
artn
ersh
ip
gove
rnan
ce; ‘
The
Bril
liant
Loc
al A
utho
rity
of th
e Fu
ture
’ –
thre
ats
and
oppo
rtuni
ties
faci
ng lo
cal g
over
nmen
t
112
1. A
udit
appo
intm
ents
2. In
trodu
ctio
n to
KP
MG
3. Q
&A
4. A
udit
Com
mitt
ee In
stitu
te
5. Q
&A
113
114
top related