Views
2 years ago

Governance and financial management at Moray ... - Audit Scotland

Governance and financial management at Moray ... - Audit Scotland

26

26 Governance and financial management at Moray CollegeecommendationRmWhoyBnCompletioDateRemarks6 rrecovetoseekshouldBoardThe£7500theChalmersfrom DrrespectinreceivedhepaymentUHIP.toprovidedservicesofChairmanthroughCollegeSolicitors00Dec6 41.SeeActioned.7 naseekshouldBoardTheexternalfrom theirexplanationtofailuretheregardingauditors1994-95College'stheensurestatementsfinancialauditedremunerationfullthereportedthebyreceivedpackagePrincipal.ConvenorFinanceCommitteebydeterminedexclusionadviseAuditorsExternalwasCollegeclaimedasMarshall,MrandPrincipalwrittenNoUHI.foragentasactingmerelyavailable.discussionssuchofconfirmationinproceduresaudittheirchangedhaveAuditorsnow reviewandsalary,Principal'stheofrespectpayroll.monthlyeach8 aoutcarryshouldBoardThethethatensurereview toMrto£4500ofpaymentofallinappropriatewasMarshallwasitwhichincircumstancestheconsistentwasitthatandmadecontracts.hiswithChairmanStaffingCommittee00Sep03 82Marshallfrom MrreceivedResponseActioned.beenhadpaymentacceptedBoard00.SepOfficer.Accountingthebyauthorisedproperly9 ereview thshouldBoardTheDrtovehiclesofprovisionMrandMarshallMrChalmers,theaccountintotakingEllwood,alternative,ofavailabilityvehicles.poolincludingConvenorPropertyCommitteeCollegethatfrom BoardintentofDeclarationinindividualstoprovidedbenotwillvehiclesdidPrincipalcase.businessstrongwithoutfuture,exerciseRestructuringvehicle.CollegehavenotofendinresultwillunderwaycurrentlyJandEllwoodJforvehiclesforrequirementreviewedbeD Graham toforVehicleMarshall.hours.officeoutsideuseregarding01 kseeshouldBoardTheadviceprofessionalappropriatetopriorauditorsexternalfrom itsonRevenueInlandtheadvisingtheofappropriatenessthepaymentsmileagehistoricaltheofandChalmersDrtomadeInlandthetoreturnsCollegeRevenue.ConvenorFinanceCommitteethat00Dec15SFEFC onbyConfirmedActioned.required.actionfurtherno11 fomatteraasshould,BoardTheCollege'sreview theurgency,relationinproceduresandpolicythatensureandclaimstraveltoandguidancerelevantcompletiontheoninstructionsareclaimstravelofapprovalandthewithinstaffalltoissuedofBoardtoandCollegemembers.ManagementActingPrincipal00Aug13 ethonprintedispolicyCollegeCurrentActioned.claims.travelallofreverse21 egivshouldBoardThetherecoveringtoconsiderationDrbyoverclaimsmileageabove.highlightedChalmersChairmanthroughCollegeSolicitors00Dec6 )1.5(fatAs31 rcleadevelopshouldBoardTheinstructionswrittendefinitiveandpracticesacceptablethestatingexpenditureallowableandbusinessofficialregardingtoregardduegivingexpenses,theofneedsbusinessthevalueandpractice,bestCollege,mustinstructionsThemoney.forrespectivetheonlynotemphasisbutclaimantsofresponsibilitiesthoseofexpectediswhatalsoforclaimsexpensesauthorisingBoardincludingpayment,members.ActingPrincipal01Mar13 .Ongoing

Governance and financial management at Moray College 27ecommendationRmWhoyBnCompletioDateRemarks41 ethurgency,ofmatteraAsreview whethershouldBoardtheforneedbusinessaistheseoperatetocontinuetoCollegereviewtheIfcards.creditshouldcardsthatconcludesandofoperationthecontinue,creditCollege'stheovercontrolabygovernedbeshouldcardsbysupportedpolicywrittenidentifythatnotesprocedureofresponsibilitiestheclearlyproprietyensuretocardholderstransactions.alloverActingPrincipal01Mar13 danuse,innotisChalmersDrbyheldcardTheCompromisetheofpartasrecoveredbewillcardhisusetocontinuesMarshallMrAgreement.scrutinisedarestatementsAllpropriety.totalwithauthorisation.paymenttopriorA/Principalby51 otstepstakeshouldBoardTheonpolicybroadthethatensurepublishedrecentlyvisitsoverseasbyunderpinnedisCollegethebygoverntoproceduresappropriatereportingandconduct,approval,arrangements.ActingPrincipal01Mar13 taAsRegs.FinofupdatetheofpartispolicyThis2.3.61 aestablishshouldBoardTheevaluatingforframeworkbenefitemployeepotentialcomputertheassuchschemes,includingscheme,purchaseagainstcriteriavalue-for-moneybecanproposalsindividualwhichapproved.andassessedActingPrincipal01Mar13 52.See71 aundertakeshouldBoardTheitsreview ofcomprehensiveprocedurespolicies,personnelreview shouldThispractices.andfollowing:theincludeincludingstaffofappointment-shouldinterestofhow conflictshandled;beprocedures;evaluationjob-ofconditionsandterms-ofexistencetheandemploymenttoexceptionsforjustificationandpractice;standardarrangements;severance-personnelwhichtoextentthe-andcompletearerecordsaccurate.ChairmanStaffingCommittee00Dec13 ,re-written/reviewedbeenhavepoliciesPersonnelagreement.forJCCsthewithcurrentlyareandInternalofpartasreviewedrecordsPersonnelAuditrandom checksoutcarriedhaveauditorsExternalemployment.ofcontractsandfilespersonalof81 ethcompareshouldBoardTheconditionsandtermsformalarestaffNurserywhichunderinsituationthewithemployedthatensuretoorderinpractice,theforrequirementsstaffingefficientlysecuredareNurseryeconomically.andChairmanStaffingCommittee00Dec13 eonbetoarrangementsNurseryreview ofWiderstudiesValue-for-MoneyofnumberaofRecoveryFinancialofcontexttheinundertaken91 aoutcarryshouldBoardThegovernanceitsreview oftoproceduresandarrangementsbestwithcomplytheyensurepractice.BoardtolerkC 00Aug13 .approvedDelegationofSchemeActioned.bycompletedandrevisedInterestofDeclarationsofschemereview ofFurthermembers.BoardallClerkandBoardbyoutcarriedbetodelegation2001.April2commencing02 ethdetermineshouldBoardThecontractualtheofnaturepreciseHRM North.withrelationshipActingPrincipal00Jun62 g& TenderinFinancialCollege'sActioned.attached.regulations12 tthaensureshouldBoardThebysuppliedcurrentlyservicestosubjectareHRM Northfirsttheattendercompetitiveopportunity.ActingPrincipal00Jun62 naonemployedstaffAgencyabove.AsActioned.sources.ofvarietyathroughbasishocad

The Sea: Scotland's Greatest Resource? - Moray Firth Partnership
How government works in Scotland (PDF | 391 KB) - Audit Scotland
Leadership development. How Government Works - Audit Scotland
Performance management in Scottish Enterprise - Audit Scotland
Improving the management of supplies in the NHS ... - Audit Scotland
Review of Scotland's Colleges - Scottish Government
Sustainable waste management (PDF | 882 KB) - Audit Scotland
Making Scotland Safer and Stronger - Moray Community Planning ...
Overview of Further Education colleges (PDF | 262 ... - Audit Scotland
Review of the management of waiting lists in Scotland - Audit Scotland
Public audit in Scotland (PDF | 121 KB) - Audit Scotland
Management of the Holyrood building project (PDF ... - Audit Scotland
Scottish Enterprise: Account management services - Audit Scotland
Waste management in Scottish hospitals (PDF | 124 ... - Audit Scotland
Management information for outpatient services ... - Audit Scotland
West Dunbartonshire Council: the Audit of Best ... - Audit Scotland
Police call management - An initial review (PDF ... - Audit Scotland
Scottish Further Education Funding Council: A ... - Audit Scotland
Overview of Further Education colleges (PDF | 262 ... - Audit Scotland
Individual Learning Accounts in Scotland (PDF ... - Audit Scotland
City of Glasgow College (PDF | 163 KB) - Audit Scotland
North Lanarkshire Council Annual Report to ... - Audit Scotland
Overview of the water industry in Scotland (PDF ... - Audit Scotland
Managing medical equipment in the NHS (PDF ... - Audit Scotland
Scotland's Cities: Delivering for Scotland - Scottish Government
Audit Committee Handbook - Scottish Government
A Guide to Independent Living in Scotland - Volunteer Centre Moray
A Scottish prescription - Key messages - Audit Scotland