Agenda and minutes
Venue: Committee Room 3 - Senedd. View directions
Contact: Clerk: Kathryn Hughes Deputy Clerk: Buddug Saer
No. | Item |
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Introductions and apologies and declaration of interests Minutes: 1.1 The Chair welcomed the attendees to the meeting. 1.2
No interests were
declared. 1.3
Apologies from Angela Burns (Assembly
Member and Commissioner) |
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Minutes of 9 June meeting, actions and matters arising Minutes: ACARAC (24)
Paper 1 Minutes of 9 June 2014 ACARAC (24)
Paper 2 action summary 2.1
The minutes were
agreed and officials provided the following updates on the outstanding actions: ·
Procurement
financial checks (action 3.17) – further
to the update provided on 20 June 2014, Nicola Callow informed the Committee
that Procurement checks were high level ones, using credit rating reports such
as that provided by Dun & Bradstreet. ·
Review of
accounting policies (action 5.7) – this
was captured on the forward work programme, and the Committee asked Nicola to
produce a timeline for the accounting policies and to confirm with the Clerking
team a suitable date to present this to the Committee. ·
Actions in response
to the effectiveness survey (action 5.10) – the
Clerking team would circulate a draft action plan for Committee members to
comment on. ·
ACARAC members’
expenses (action 6.1) – Nicola confirmed
that there was no statutory reason for ACARAC members’ expenses to be disclosed
in the Annual Accounts. ·
Business continuity
(action 3.4 and 3.11) – Committee members
agreed for both actions to be merged and for an update to be provide in the
autumn. Actions - Nicola to produce a timeline for accounting policies. |
|
Internal Audit Activity Report Minutes: 3.1
Gareth
Watts provided an oral update to the Committee.
Since June, the Risk Management and Information Governance Management
audit reports had been completed but were awaiting clearance. The Committee agreed for these and other
reports to be circulated over the summer recess, along with the Recruitment
audit, which had generated a lot of interest throughout the organisation. The Equalities audit had also been scoped
and work would start shortly. 3.2
He had
attended the Assembly Commission meeting on 18 June, and presented his report
on their effectiveness. All
recommendations were accepted, and over the coming weeks he would meet with the
Secretariat to discuss an action plan.
He then went on to highlight some key findings in his report, including
their effective challenge of the ICT Futures programme and Machine Translation
project, but identified that their communication within the organisation could
be improved. 3.3
On 18
July, Gareth would be hosting a Head of Internal Audit inter-Parliamentary
forum with his counterparts from across the UK.
He would report on this at the November meeting. |
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Annual Report and Accounts Minutes: ACARAC
(24) Paper 3 Cover paper – Annual Report and Accounts ACARAC
(24) Paper 4 Annual Report and Accounts 2013-2014 4.1
A draft
annual report was considered at the June meeting and comments had been submitted
to Nicola. The Chair thanked the team
for the updated document. 4.2
Nicola
Callow gave a short introduction to the Annual Accounts and confirmed the final
resource outturn of £34,000 less than the total authorised budget. The main changes to the Statement of Accounts
concerned the writing off of depreciation to reserves as a consequence of the
revaluation. Nicola confirmed the
accounting changes arising from the revaluation concerned writing off the
depreciation to the revaluation reserve, essentially setting the depreciation
for revalued buildings to zero. This was
a result of following the modified historic cost accounting treatment, as
directed by HM Treasury. 4.3
The
Chair questioned whether the Future ICT programme had a material effect on the asset
register, but Nicola confirmed that it had not. 4.4
Nicola
described the accounts process as being more challenging than expected this
year, due to staff absence and difficulties in obtaining Civil Service Pension
information, but confirmed that she was still on target to deliver the Annual
Report and Statement of Accounts to the agreed timetable, with WAO expecting to
lay the document on 16 July. Officials
and WAO staff would discuss any lesson learnt at a future meeting. 4.5
The
Chair thanked all those involved and noted that the limited number of comments
evidenced the high quality of the accounts.
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ISA 260 Report 2013-14 (including Members' Expenses) Minutes: ACARAC (24) ISA 260 Report
from WAO 5.1
Mark
Jones presented the International Standard on Auditing (ISA) 260. He confirmed that they had received all of the
documents from the Assembly Commission on time and thanked Nicola’s team for
their assistance. He informed the
Committee that the accounts were unbiased, fair and clear. The main point he highlighted was the HR
Payroll project. 5.2
Further
to the audit of the data migration for the HR Payroll project in June, the
report recommended a full scope audit into the functionality of the system and
the management of the project in general.
This project would also be highlighted in the Management Letter. 5.3
Mark then
went on to discuss their review of Assembly Members’ expenses. Of the sample of
13, all results were satisfactory, bar one.
The documentation to process one claim was received by Members’ Business
Support (MBS), but the declaration form to accompany the claim had not been
signed by the Assembly Member. 5.4
Officials
stressed that this was not inappropriate expenditure as the invoice was
produced, and Nicola assured the Committee that the MBS team were aware of this
anomaly and was assured that these checks would be completed in future. 5.5
Claire
expressed her disappointment that the Management Letter would include these
critical points, especially considering the excellent report the Assembly
received last year. She would continue
to urge officials to raise their standards, with the aim of receiving a clean
Management Letter next year. 5.6
Claire
reiterated that the HR Payroll project had not been managed to an acceptable
standard, and informed the Committee that Gareth was responsible for leading a
full scope audit and that he and Dave Tosh would identify an independent
project/programme management expert to undertake this. The audit would take place over the summer
recess with a report being presented to the Committee in November. 5.7
Committee
members questioned a specific reference made in the report that ‘no further
fees should be paid’ to the supplier.
Mark urged officials to ensure that there was a full understanding of
what was being paid for, before committing any further expenditure. It was acknowledged that further payments
during the financial year could potentially be made but only if the Commission
were satisfied with progress on functionality. 5.8
The Chair commented that, overall, the ISA 260
was reassuring and welcomed the planned audit of the HR Payroll project,
especially when the Committee had been briefed on two contrasting projects over
the past few months, namely the Future ICT Transition project and the HR
Payroll project. On the audit of
Assembly Members’ allowances, he accepted that the one claim which had not been
signed was due to a process error rather than it being an inappropriate
claim. 5.9
He
thanked the Assembly officials and the WAO staff for their work and
contribution to the meeting. The Committee concluded by recommending to the Accounting
Officer that the accounts could be signed. Actions - Gareth and Dave to engage an ... view the full minutes text for item 5. |
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Paper to note Minutes: ACARAC (24) Paper 5 Departures 6.1
The Committee noted one departure from
normal procurement procedure. 6.2
An updated forward work programme would
be circulated to Committee members, along with a draft action plan following
the effectiveness survey. The Chair
suggested that the autumn meeting be extended to ensure that risk and
performance matters were discussed at length.
The Clerking team would contact Committee members individually to
discuss the arrangements. Next meeting is scheduled for 10 November 2014. |