Supplementary A - London Borough of Hillingdon

Use of Resources Judgements │ Theme summaries 11
Improvement opportunities
KLOE 4.2 The Council has
arrangements in place to maintain a
sound system of internal control.
KLOE 4.3 The Council has
arrangements in place that are
designed to promote and ensure
probity and propriety in the conduct
of its business.
• Ensure all significant partnerships
are identified and that appropriate
governance arrangements are in
place. This is a new criterion for
2007.
• A further new criterion is to assess
arrangements in place to maintain a
sound system of internal financial
control. For example, carrying out
regular bank reconciliations and
reconciliations of major feeder
systems.
• The Council should continue to
develop its assurance framework
mapping the Council’s strategic
objectives to risks, controls and
assurances. This assurance
framework should provide members
with information to support the
statement of internal control.
• The Council should be able to
demonstrate that the Audit
Committee is providing effective
challenge when required and
effective leadership on governance,
financial reporting and audit issues.
• Compliance with standing orders,
standing financial instructions and
the scheme of delegation should be
monitored by officers and any
breaches identified.
• The Council should demonstrate how
it has undertaken an assessment of
standards of conduct, including how
effectively members are complying
with the code of conduct, the number
and types of complaints received,
and how it takes action as
appropriate.
London Borough of Hillingdon