Finance & Audit Sub-Committee

Tuesday, 12 March 2002 at 3.00 pm

Present:  Councillors Calvert, Jackson, McCabe, Mitchell, O’Rourke and Rebecchi.

Chair: Councillor Jackson presided.

In Attendance: Chief Executive, Depute Chief Executive, Director of Community & Protective Services, Director of Finance Services and Director of Legal & Support Services.

Apologies: Councillor Robertson (Y).

248

Reconciliations Update - Quarter 3 2001/2002

248

There was submitted a report dated 25 February 2002 by the Director of Finance Services on the current status of the main reconciliations carried out by Finance and Housing Services for Quarter 3 2001/2002.  The report advised that it was anticipated all of the reconciliations, bar one, would be complete and up to date by 31 March 2002, the exception being the Benefits (SX3) Debtors/Ledger, and that significant resources from both Housing and Finance Services were continuing to be devoted to this area.  In particular it was proposed that (i) SX3 Consultants be engaged to resolve outstanding technical problems, (ii) daily reconciliations be carried out by Housing Services and (iii) the backlog of earlier reconciliations be “ring fenced” and resolved on an issue by issue basis.

Decided:

(1)   that the current position of the reconciliations carried out by Finance Services and Housing Services be noted and the action being taken to reconcile the Benefits (SX3) Debtors/Ledger be noted; and

(2)   that it be remitted to the Director of Social Work & Housing Services to report to the next meeting of the Sub-Committee on the specific measures proposed to remedy the problems identified with a number of the systems used for the reconciliation of benefits.

   249

External Auditor’s Annual Report to Members 2000/2001 - Action Plan

249

There was submitted a report dated 20 February 2002 by the Director of Finance Services on the progress made against the Action Plan completed by Officers and agreed by PricewaterhouseCoopers in response to the External Auditor’s Annual Report to Members 2000/2001.

Decided:

(1)   that the progress made be noted; and

(2)   that further reports concerning the specific issues identified in paragraph 2.2 be reported independently to the Sub-Committee in due course.

The Convener being of the opinion that the undernoted report by the Chief Executive was relevant, competent and urgent moved its consideration to allow the Sub-Committee to be advised of matters raised by the Accounts Commission at the earliest possible date and this was unanimously agreed in terms of the relevant Standing Order.

   250

Accounts Commission Report

250

There was submitted a report dated 11 March 2002 by the Chief Executive advising the Sub-Committee of matters raised by the Accounts Commission regarding the report by the Controller of Audit on the Scottish Borders Council Education Department.

Decided:

(1)   that the Sub-Committee note that the letter and Findings Statement from the Accounts Commission had been circulated;

(2)   that it be remitted to the appropriate Officers to take action to ensure that current systems and practice comply with the terms of paragraph 7 of the Findings Statement; and

(3)   that the Sub-Committee note that the operation of the devolved School Management Scheme was already subject to consideration by the Policy Review Group.

It was agreed in terms of Section 50(A)(4) of the Local Government (Scotland) Act 1973, that the public and press be excluded from the meeting for the following item on the grounds that the business involved the likely disclosure of exempt information as defined in paragraph 8 of Part I of Schedule 7(A) of the Act.

   251

Refuse Collection DSO - Remit from Community & Protective Services Committee

251

There was submitted a report dated 30 January 2002 by the Director of Legal & Support Services advising that the Community & Protective Services Committee at its meeting on 24 January 2002 had considered a report on the financial performance of the Community & Protective Services DSO.  The Committee had noted the improved position of the DSO and the action taken by the Head of Grounds, Transport & Cleansing and the Director of Finance Services and had remitted it to the Finance & Audit Sub-Committee to consider the position of the DSO.

Noted