Expenditure Being Considered Project/ Programme Description Revenue Expenditure Capital Expenditure €0.5m -€5m €5m - €20m Over €20m €0.5m - €5m €5m - €20m Over €20m Projects of total value HOUSING and BUILDING Mullagh – Construction of 6 €660,000.00 House Purchases 2015 €900,000.00 Energy Retrofit Programme 2015 €600,000.00 Voluntary Housing Capital Assistance Scheme €901,798.00 ROAD TRANSPORTATION and SAFETY N3 Virginia Main Street Safety Scheme €615,000.00 23200020 - Multi-storey Car Park Cavan Town €6,682,962.64 ENVIRONMENTAL SERVICES Virginia Fire Station €800,000.00 Remediation of Cootehill Landfill €900,000.00 RECREATION and AMENITY Virginia Library €3,543,147.00 Expenditure Being Incurred Project/ Programme Description Revenue Expenditure Capital Expenditure €0.5m -€5m €5m - €20m Over €20m €0.5m - €5m €5m - €20m Over €20m Projects of total value HOUSING and BUILDING House Purchases 2014 €787,148.00 A01 Maintenance/Improvement of LA Housing €1,936,517.00 A07 RAS Programme €2,903,753.00
2014 Annual Water Capital Allocation Programme €575,000.00 Expenditure Recently Ended (Cond’t) Project/ Programme Description Revenue Expenditure Capital Expenditure €0.5m -€5m €5m - €20m Over €20m €0.5m - €5m €5m - €20m Over €20m Projects of total value ENVIRONMENTAL SERVICES 51202136 - Corranure Landfill Cell 3 Capping €2,659,561.41 51202172 - Mullagh Landfill €2,595,525.00 MISCELLANEOUS SERVICES 62201700 + 88800019 - Belturbet Courthouse Development Association €1,100,000.00 82200199 - Purchase of Plant 2014 €726,505.85
Ref No. Incurring Current Expenditure Compliance Rating: 0 - 4 Comment/Action Required CHK5.1 Are there clear objectives for all areas of current expenditure? 4 Yes – Spending Programme defined as part of annual budgeting process, taking into account relevant grant schemes and allocations. Goals and activities are also identified in the councils business plan, and individual department programmes (i.e the road works programme) CHK5.2 Are outputs well defined? 4 Yes – outputs usually defined in the relevant statutory regulations/acts, scheme or programme CHK5.3 Are outputs quantified on a regular basis? 4 Yes – depending on the scheme / programme, Financial/activity reports and KPI’s may be issued to the relevant Sanctioning Authority monthly, quarterly or annually CHK5.4 Is there a method for monitoring efficiency on an ongoing basis? 4 Yes – Through various statistical reports, Department reports, databases (Roadmap), Personal Development Plans and KPI’s CHK5.5 Are outcomes well defined? 4 Yes – Various Schemes, Programmes, Department Circulars, EU and National requirements must all be met. CHK5.6 Are outcomes quantified on a regular 4 Yes – Captured on relevant department returns, KPI’s etc CHK5.7 Is there a method for monitoring effectiveness on an ongoing basis? 4 Yes – Audits, Financial System, Department Reports, National Service Indicators, Monthly Progress Reports to Councilors and KPI’s. CHK5.8 How many formal VFMs/FPAs or other evaluations been completed in the year under review? VFM = Value for Money, FPA = Focused Policy Assessment N/A N/A CHK5.9 Is there an annual process in plan to plan for new VFMs, FPAs and evaluations? N/A N/A CHK5.10 Have all VFMs/FPAs been published in a timely manner? N/A N/A CHK5.11 Is there a process to follow up on the recommendations of previous VFMs/FPAs and other evaluations? N/A N/A CHK5.12 How have the recommendations of VFMs, FPAs and other evaluations informed resource allocation decisions? N/A N/A Self-Assessed Ratings: 0 - Not Done, 1 - < 50% compliant, 2 - 50-75% Compliant, 3 - > 75% Compliant, 4 – 100% Compliant
CHK7.3 Did those reviews reach conclusions on whether the programmes were efficient? N/A No programmes relevant to PSC in 2014 CHK7.4 Have the conclusions reached been taken into account in related areas of expenditure? N/A No programmes relevant to PSC in 2014 CHK7.5 Were any programmes discontinued following a review of a current expenditure programme? N/A No programmes relevant to PSC in 2014 CHK7.6 Was the review commenced and completed within a period of 6 months? N/A No programmes relevant to PSC in 2014 Self-Assessed Ratings: 0 - Not Done, 1 - < 50% compliant, 2 - 50-75% Compliant, 3 - > 75% Compliant, 4 – 100% Compliant Appendix 3 Audit Assurance Categories and Criteria ASSURANCE CATEGORY ASSURANCE CRITERIA SUBSTANTIAL Evaluation Opinion: There is a robust system of risk management, control and governance which should ensure that objectives are fully achieved. Testing Opinion: The controls are being consistently applied SATISFACTORY Evaluation Opinion: There is some risk that objectives may not be fully achieved. Some improvements are required to enhance the adequacy and/or effectiveness of risk management, control and governance. Testing Opinion: There is evidence that the level of with some of the controls may put some of the system objectives at risk.