Revised Green Book and audit of Members' allowances - Members Estimate Committee Contents


5  REPORTING AND COMPLIANCE

36.  Internal Audit currently report on the level of assurance which can be given in relation to spending on the Administration Estimate to the Administration Estimate Audit Committee. WE RECOMMEND THAT INTERNAL AUDIT AND THE NEW OPERATIONAL ASSURANCE UNIT SHOULD BOTH HAVE AN OBLIGATION TO REPORT REGULARLY TO THE MEMBERS ESTIMATE AUDIT COMMITTEE THEIR FINDINGS IN RELATION TO ASSURANCE OF SPENDING ON MEMBERS' ALLOWANCES. THE EXTERNAL AUDITOR SHOULD REPORT TO THE MEAC AT LEAST ANNUALLY. THE MEAC'S ROLE SHOULD BE TO ADVISE THE ACCOUNTING OFFICER ON THE IMPLICATIONS FOR HIS STATEMENT ON INTERNAL CONTROL OF REPORTS RECEIVED FROM THE EXTERNAL AUDITOR AND INTERNAL AUDIT AS WELL AS ASSURANCE FROM THE DEPARTMENT OF RESOURCES AND THE OPERATIONAL ASSURANCE UNIT.

37.  Many instances of non-compliance with the rules on spending of Members' allowances are likely to arise from misunderstanding of the rules, miscalculation, mistaken duplication of claims or other inadvertences on the part of Members or their staff. Where an instance of apparent non-compliance is identified through any aspect of the audit and assurance system, the first response should be for the staff of the Department of Resources to discuss the issue with the Member concerned. This should enable genuine errors or differences of interpretation to be resolved without the need for escalation.

38.  We consider it important to be clear what the process would be if any apparently serious instance of non-compliance with the rules on Members' allowances (as set out in the Green book and associated Resolutions) was identified through our recommended system of audit and assurance. WE RECOMMEND THAT SERIOUS INSTANCES OF NON-COMPLIANCE IDENTIFIED BY INTERNAL AUDIT, EXTERNAL AUDITORS OR THE OPERATIONAL ASSURANCE UNIT SHOULD, WHERE APPROPRIATE, BE REPORTED TO THE MEAC. THROUGH THE MEAC, THE MATTER WOULD BE REPORTED TO THE MEMBERS ESTIMATE COMMITTEE AND THEREAFTER ONWARDS TO THE STANDARDS AND PRIVILEGES COMMITTEE, IF WARRANTED BY THE CIRCUMSTANCES.


 
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Prepared 15 January 2009