Considered” suggests a good level of compliance with the PSC through appraisal (assessed as part of the Budgetary Process) clear objectives, procurement, and complying with the relevant Sanctioning Authorities requirements. Expenditure being incurred:- Checklist 4 – Capital Expenditure: - Good levels of compliance are evident, with regards, appointment of Project / Programme Managers, regular communication with relevant Sanctioning Authority, conducting meetings and issuing reports. Checklist 5 – Current Expenditure: - The services identified are primarily rolling year to year. Services provided are statutory functions of the Local Authority and therefore have strict rules and regulations that must be complied with. The checklist provides good evidence of compliance with regards clear objectives, outputs and outcomes as identified in various Legislation, Regulations, Schemes, Programmes, Plans, Financial records, Service Indicators, KPI’s, and relevant Sanctioning Authority Returns etc. Expenditure that has recently ended Checklist 6 – Capital Expenditure: - Post Project Reviews are undertaken on an ongoing basis or as and when required. The format for recording such reviews varies and may take place at different intervals as and when required by the project / programme. Checklist 7 Current Expenditure: - No current expenditure programmes were ended in 2015. 3.6 - In-Depth Checks The following section details the in-depth checks which were carried out by Cavan County Councils Internal Auditor as part of the Public Spending Code. The Public Spending Code requires that at least 5% of the total value of all projects / programmes in the inventory list for the relevant year be subject to closer examination. Four Capital Projects/Programmes were selected by the Internal Auditor for further in-depth checks. The checks which are summarised here represent 5.7% of the Council’s overall inventory of €206,336,982 for 2015.
Appendix 1 Cavan County Council 2015 Inventory of Projects and Programmes over €0.5m The following contains an inventory of Expenditure on Projects / Programmes with a value above €0.5m, categorised by:- Expenditure being considered, Expenditure being incurred and Expenditure recently ended. Only projects with Total Project Expenditure matching these criteria are included in the Inventory table
Appendix 2 All Self-Assessment Checklists (1 – 7) For 2015 Checklist 1: – General Obligations not specific to individual projects/programmes Ref General Obligations not specific to individual projects/programmes Compliance Rating: 1 - 3 Discussion/Action Required CHK1.1 Does the Local Authority ensure, on an ongoing basis that appropriate people within the authority and in its agencies are aware of the requirements of the Public Spending Code? 3 2015 is the Second year of the PSC in Local Government, & all relevant staff & agencies have been notified of their obligations under the PSC CHK1.2 Has there been participation by relevant staff in external training on the Public Spending Code? (i.e. DPER) 1 No Training provided for Local Government sector in 2015. CHK1.3 Has internal training on the Public Spending Code been provided to relevant staff? 3 The PSC and the QA guidance (version 2) were circulated to all relevant staff and agencies. More training is still required CHK1.4 Has the Public Spending Code been adapted for the type of project/programme that your authority is responsible for? i.e. have adapted sectoral guidelines been developed? 3 Where applicable the PSC has been adapted and each Head of Section or Agency was required to confirm their compliance with same on an annual basis. CHK1.5 Has the Local Authority in its role as Sanctioning Authority satisfied itself that agencies that it funds comply with the Public Spending Code? 3 Yes - each Head of Section was required to confirm their compliance with same on an annual basis. CHK1.6 Have recommendations from previous Quality Assurance exercises (incl. old Spot-Checks) been disseminated, where appropriate, within the Local Authority and to your agencies? 3 Yes - Quality Assurance exercises and additional Internal Auditor spot checks (on services), reports & recommendations have been sent to the relevant party for review and application CHK1.7 Have recommendations from previous Quality Assurance exercises been acted upon? 3 Yes – Internal Auditor still conducts Spot checks outside of the PSC. Inventory list updated Annually & Assurance of compliance with the PSC sought on an annual basis from the heads of each Section/Departments Has an annual Public Spending Code Self- Assessed