Showing posts with label Risk & Audit Committee. Show all posts
Showing posts with label Risk & Audit Committee. Show all posts

Tuesday, January 21, 2014

Rutland County Council, Risk & Audit Committee, Report of the Head of Welland Internal Audit Consortium, Staff over payments

AUDIT & RISK COMMITTEE
21 January 2014

PAYROLL AUDIT

Report of the Head of Welland Internal Audit Consortium

Tonight Rutland County Council Audit and Risk Committee will receive a report which
will let members know staff should not in future receive large over payments, which were
paid mainly to senior staff and were not require to be paid back.

Since the new regime was put in place to prevent people being over paid and none council employees
being paid. There has only been one error, a member of staff was underpaid £38

The Report Risk Management indicates  Profile High Previous failings of the Payroll System were
reported in the local press.

 
 REPORT NO: 6/2014 
 
 AUDIT & RISK COMMITTEE 

21 January 2014 
 
PAYROLL AUDIT 
 Report of the Head of Welland Internal Audit Consortium 
 
 
STRATEGIC AIM 
 
 
All 
 
1. PURPOSE OF THE REPORT 
 
1.1 To inform Members of the results of the audit of the Payroll 
System. 
 
2. RECOMMENDATIONS 
 
2.1 That Members note the report and the Substantial Assurance 
Rating. 
 
3. KEY ISSUES 
 
3.1 The Assistant Director-Finance carried out a review of the Payroll 
System and the findings of that review were reported to the 
Committee in June 2013. The review prompted the development 
of a new framework of controls designed to ensure the accuracy 
and legitimacy of all payments to employees. 
 
3.2 As part of the 2013/14 Internal Audit Plan, an assignment was 
commissioned to provide assurance that control weaknesses 
identified by the Assistant Director’s review have been addressed 
fully and effectively and that the enhanced framework of internal 
controls is operating as specified. 
 
3.3 In light of the importance of the assignment, it was carried out by 
the Head of Consortium supported by the two Audit Managers 
 
3.4 The Executive Report, setting out the findings of that audit 
assignment is appended (Appendix A) together with a schedule 
summarising the work undertaken to analyse the control framework and the testing carried out to confirm that the proper 
checks are being carried out. The Report provides Substantial 
Assurance (The highest available rating) that the controls in place 
are operating to mitigate the risks that employees’ pay is 
incorrectly calculated; that employees receive payments that they 
are not entitled to; or payments are made to individuals not 
employed by the Council. This is the highest level of assurance 
that can be offered. 
 
4. RISK MANAGEMENT 

RISK IMPACT COMMENTS 
Time Low The report does not require any specific time- 
bounded response. 
Viability Low The report does not call for the application or 
reallocation of significant additional resources. 
Finance Low There is no direct financial impact. 
Profile High Previous failings of the Payroll System were 
reported in the local press. 
Equality and 
Diversity 
Low EIA screening indicates no issues arising 
therefore full Impact Assessment has not been 
carried out. 
 
 
Background Papers Report Author 
None Richard Gaughran 
 Head of Welland Internal Audit Consortium 
 
Tel No: (01572) 722577 
e-mail: enquiries@rutland.gov.uk 
 
A Large Print or Braille Version of this Report is available 
upon request – Contact 01572 722577.