►
Description
Armagh City, Banbridge and Craigavon Borough Council Performance and Audit Committee on Thursday the 15th June 2023 at 6.30pm in the Council Chamber at Craigavon Civic and Conference Centre.
A
B
Foreign,
thank
you.
Okay,
members
good
evening
and
Welcome
to
our
performance
and
Order
committee.
Meeting
can
I
just
remind
everyone
to
please
meet
their
makes
at
all
times
unless
somebody
to
speak
to
you
by
myself
and
we've
been
on
live
streaming.
Members
just
to
welcome
me
to
a
long-term
meeting
tonight,
those
in
the
chamber
here
and
those
zooming
in
online
you're
very
welcome
to
meeting
tonight.
B
We
do
some
new
members
here
and
we
welcome
you
to
a
first
performance
in
order
committee
meeting
as
we
could
have
remained
all
members
that
there
is
some
training
organized
for
this
committee
coming
up
and
also
for
those
who
are
new
to
attend
the
induction
where
possible,
as
well,
coming
up
in
June,
but
there
will
be
some
further
training
organized
over
the
summer
for
this
committee.
So
members
agenda
item,
one
apologies,
apologies
from
the
floor.
The
only
two
I
ever
see
so
far
is
Council
of
Holland
and
Sam
Hagen
our
day
member.
B
Is
there
any
other?
Apologies
from
the
floor?
No!
Okay!
Members.
Thank
you
agenda
item
two
or
ejaculations
of
interest
and
members
as
normal,
we'll
take
our
decoration
as
we
go
unless
anyone
as
any
they
want
to
to
give
us
now
we're
all
happy
to
take
them
as
we
go.
Thank
you,
members
and
agenda
number
three,
then,
where
students
in
Northern
Ireland
office
audit
office
report,
this
is
an
item
from
Newton
tonight
and
members
boost
with.
During
the
committee
meetings,
we
will
have
summed
her
decisions
home
for
knowing
most
items
for
Newton.
B
We
will
take,
as
members
have
read
the
papers
before
they
come,
feel
free
to
ask
any
questions,
but
there
will
be
some
other
items
that
are
important,
that
we
do
give
a
brief
one
as
well,
so
we're
going
to
ask
Gary
if
he
could
give
us
a
brief
on
this
tonight
on
the
agenda
item
three
Brown
I'm,
sorry,
I
believe
Brown
and
he's
going
to
take
a
solution.
We're
going
to
bring
Brown
in
please.
C
C
We've
identified
a
couple
of
significant
audit
risks,
the
management
of
a
related
controls
and
financial
resilience
and
I'll
comment
and
those
in
a
couple
of
minutes.
If
that's
okay
and
we've
also
got
information
there
and
proper
arrangements
and
I
will
conduct
our
performance
agreement
audit
later
on
in
the
year
as
well.
The
other
team,
it's
my
first
year,
I've
taken
over
responsibility
for
the
audit
and
there's
a
there's
a
paper
later
on
in
the
pack
outline
and
live
taken
over
from
clad
Kian
and
the
full
engagement
team.
C
There
is
a
section
four
of
your
document
but
information
there
on
the
our
estimated
audit
phase
this
year,
slight
increase
on
last
year's
phase,
but
our
chief
operating
officer
officer,
Rodney
Allen,
wrote
to
all
the
chief
Executives
at
the
end
of
last
year
outlining
the
reason
for
that
increase
and
this
performance.
Not
a
committee,
should
there's
a
number
of
bullet
points
there
that
this
performance,
not
a
committee,
should
address
whether
our
assessment
of
the
risks
is
complete.
C
The
first
significant
one
management
operated
controls
and
our
work
to
do
to
address
that
risk
is
we're
going
to
take
a
look
at
journal
entries
review.
The
counting
estimates
and
consider
significant
transactions
that
are
I'd,
say
the
normal
course
of
business
for
the
council
and
the
second
risk
that
we've
identified
is
financial
resilience
and
I.
Suppose
everybody's
well
aware
of
the
current
cost
11
crisis,
the
high
inflation
rates
and
the
significant
impact
this
will
have
on
kinds
of
finances
and
I
will
address
that
by
we're.
C
The
rest
of
the
document
Church
really
outlined
in
our
timetable
and
for
the
audit
and
for
both
the
statutory
accounts
on
the
Improvement
audit.
It's
and
outline
the
audit
payment
place
and
right.
At
the
back
of
the
document,
there
are
Pages
15
and
16.
We've
produced
a
number
of
a
couple
of
fantasies
in
which
we
have
some
good
practice
guides.
C
The
most
recent
one
was
planning
fraud,
risks
to
start
a
March
there
and
the
public
reports,
and
that
probably
are
relevant
to
the
local
government
sector
and
more
most
recent
one
being
the
planning
in
Northern
Ireland
back
in
February
of
last
year,
and
a
couple
reports
that
are
common
in
down
the
pipeline
review:
Waste
Management
in
Northern
Ireland
and
the
local
government
Auditors
report
to
chair.
That's
a
quick
run
through
our
audit
strategy
and
we've
already
met
with
the
chief
executive
and
the
deputy
chief
executive.
B
D
Thank
you
Char
and
thank
you.
Brian
I
read
the
reporter
early
on
today.
Just
have
one
quick
question
really
on
the
the
two
risks
that
you
identified:
the
high
risk
items,
so
the
margined
overrides
and
the
financial
resilience,
the
financial
resilient
ones
is
kind
of.
You
know,
is
kind
of
quite
clear
to
me
on
the
management
overrides
I'm,
just
wondering
what
it
was
that
led
you
to
identify
that
as
a
high
risk
area
was
there,
you
know.
D
Maybe
a
trigger
I
saw
that
you'd
sent
out
some
questionnaires
to
you
know
how
many
members
of
the
team
here
and
at
controls
that
maybe
some
of
the
you
know
wasn't
maybe
some
of
the
answers
to
those
questions,
or
is
it
something
that
you've
identified
as
high
risk
in
the
past?
Could
you
just
expand
on
that.
C
Certainly
certainly
yeah
thank
you
chair
and
yes
for
another
question
and
I
suppose
the
management
overrated
controls
is
the
risk
that
we
identify
in
every
audit.
So
it's
not
connected
to
this
console
we're
obliged
to
conduct
our
audit
in
accordance
with
International
standards
in
order
and
if
you
look
at
that
part
of
the
audit
strategy
under
that
applicable
standard,
240,
there's
a
presumed
risk.
This
is
presumed
significant
risk
of
material
misstatement
due
to
fraud
through
management,
overrated
controls.
So
that's
inherent
in
every
order
that
we
do
and
we
just
we.
C
E
F
Thank
you
chair.
Thanks
for
the
question
Jesse,
certainly
within
gold
concern
for
natural
resilience.
There
was
a
paper
presented
to
the
governance
committee
last
night
and
then
the
work
undertaken
by
Council
short-term
plans
medium
to
long-term
plans
in
terms
of
ensuring
that
the
council
is
protected
for
long-term
sustainable
day,
the
management
of
budgets,
three
interactions
through
the
estimates
process,
very
efficiency
programs.
So
we're
we're
fairly
content
that
we
we
have
a
good
measure
and
control
over.
What's
going
on
and
for
reassurance
as
well.
F
The
Aspen's
working
group
will
be
kicking
off
at
the
end
of
June
this
year,
so
going
through
all
of
the
processes
that
we
undertake
every
year,
but
recognizing
difficulties
in
the
organ
organization,
economic,
climate
and
we'll
be
kicking
that
off
earlier
this
year
as
well.
So
we
think
all
of
those
together
plus
the
reporting
that
we
Undertake
and
plus
the
order
that
will
be
undertaken
by
the
office
will
provide
the
protection
for
the
concert.
B
Thank
you
Liam
for
your
reply,
okay
members.
So
we'll
read
the
note
great.
Thank
you.
Members
agenda
item.
Four
again,
it's
another
item
for
note
in
the
drop
performance
Improvement
plan.
Martina
is
here,
but
this
was
approved
last
night
at
our
committees
for
members.
If
anyone
has
any
questions
or
if
we're
agree
to
note,
probably
the
take
any
questions
all
agreed
to
note,
then
yeah.
Okay,
thank
you.
Members
send
item.
Five.
B
5.1
is
an
item
for
the
Satan
or
a
final
internal
internal
Auto,
Pawn,
remember
just
so
there's
some
memory
was
brought
before
was
in
March
and
there's
just
it
always
comes
back
then
in
June,
with
any
final
changes,
Who
members
who
have
seen
it
and
I'll
ask
Carl
if
he
will
come
in
then
thank
you.
Carl.
A
A
Other
amendments
to
the
plan
include
a
provision
of
10
days
to
carry
out
targeted
fraud,
awareness
workshops
and
additional
10
days
for
investigation
work
and
increased
scope
of
a
number
of
ongoing
audits,
including
payroll,
Orchard,
Leisure,
Center,
Fuel
and
inventory
to
facilitate
all
the
Amendments.
It
was
necessary
to
remove
forward
draft
or
four
audits
from
the
draft
plan
in
relation
to
cemetery,
CCTV,
Banbridge,
Leisure,
Center
and
Rich
Hill
Recreation
Center.
These
will
be
considered
for
inclusion,
then
in
the
24-25
internal
Order
Plan.
A
It
is
important
that
the
plan
is
flexible
and
can
and
is
continually
reviewed
to
ensure
that
it
Remains
the
lane
to
the
key
risks
of
council
operations
and
controls.
Progress
on
the
delivery
of
the
internal
Order
Plan,
along
with
any
revisions
then,
will
be
brought
back
to
the
future
and
Community
during
the
year.
So
to
ask
members
to
consider
and
approved
final
internal
order
plan
for
23.24
and
happy
to
take
any
questions
on
it.
A
B
Any
questions,
okay:
can
we?
If
not,
can
we
have
a
proposer
and
a
second
third
accept
the
final
Order
Plan?
Let's
say
it
was
approved
originally
in
March.
This
is
the
final
month
of
a
proportional
secondary,
proposed
culture
her
and
secondary
commissary
Duffy.
Thank
you.
Members
all
agreed
great.
Thank
you.
Okay,
members.
Again
agenda
item,
5.3
performance
knowledge
committee
on
your
review.
This
is
another
item
for
Newton
members.
Do
we
have
any
questions
around
the
5.3?
The
performance?
No
activity
see
any
hands
up,
but
Tracy
you
were
moving
there.
B
No
you're,
okay,
okay
members
all
agreed
the
node.
Thank
you
second
aux
interest.
If
you
sneeze
there,
you
bought
something
here:
Sean
yeah,
just
trying
to
keep
an
eye
on
the
books
here
and
the
agenda
item.
5.4
members,
internal
audit,
on
your
review
of
Effectiveness
members
again
item
for
Newton.
Do
we
have
any
questions?
B
B
It's
just
for
information,
so
I.
Remember,
that's
great
either
ahead
of
me
on
this
one.
So
members
all
agreed
the
note.
Thank
you.
Okay.
Membership
could
seek
a
proposure
under
sector
to
go
into
committee
for
consideration
of
the
confidence
items
proposed
by
the
Vice
chair
and
seconded
by
councilor,
Duffy
members
and
online
viewers.
In
accordance
with
the
schedule,
six
of
the
Local
Government
Act
exempt
information.
We
will
now
be
moving
the
current
Financial
session
of
account.
So
this
means
that
we'll
be
turned
off
the
public
fate
of
this
meeting.
B
Thank
you,
members.
Okay.
Members
agenda
item.
Seven,
it's
just
an
item
of
Correspondence.
It
was
supposed
in
just
all
night.
Could
I
welcome
bran
here
he's
already.
All
the
center
tells
us
that
he's
common.
Thank
you
Brad
for
attending
tonight,
and
also
can
we
put
on
recorder
thanks
to
Colette
Kian,
who
knows
organization,
but
we're
no
longer
involved
with
ourselves
here.
So
what
is
them
not
for
item
of
Correspondence
members
who
are
on
the
agenda
item
yet
and
it's
any
other
relevant
business
I
have
not
received
anything
today
before
12
o'clock.
B
Thank
all
the
members
for
their
attends
tonight
as
I
say
it's
a
quite
a
few
new
faces,
and
there
is
some
training
that
we
recommend
to
go
on
could
also
mention,
and
our
best
wishes
to
Sharon
McNichol
I
think
this
will
be
her
last
committee
meeting
with
us
here
for
performance
and
all
that
as
Sharon
moves
on
to
her
new
rules.
We
wish
you
well,
sir.
Thank
you
for
all
your
input
and
your
working
with
you
over
the
last
number
of
years.
We
wish
you
well
in
the
future.
Members
can
I.