DCC auditors' main findings

A summary of auditors' opinions on specific areas covered by the report

Leadership and Governance

Leadership and Management: Fundamental Weaknesses

Governors Responsibilities: Improvements Required

Governance Processes: Improvements Required

Declarations of Interest: Improvements Required

Pay and Remuneration

Salary Review: Fundamental Weaknesses

Performance Management: Improvements Required

Recruitment and Appointment: Improvements Required

Staff Progression: Improvements Required

Staff Absence: Good Standard

Public Accountability

Management Decisions: Improvements Required

Staff Remuneration: Improvements Required

Procurement: Good Standard

Expenses: Good Standard

Use of Resources

General: Improvements Required

Inventory: Improvements Required

Financial Processes: Good Standard

Fundamental Weaknesses

The risks identified are not being controlled and there is an increased likelihood that risks could occur. The matters arising from the audit are sufficiently significant to place doubt on the reliability of the procedures reviewed, to an extent that the objectives and/or resources of the council may be at risk, and the ability to deliver the service may be adversely affected. Implementation of the recommendations made is a priority.

Improvements required

In our opinion there are a number of instances where controls and procedures do not adequately mitigate the risks identified. Existing procedures need to be improved in order to ensure that they are fully reliable. Recommendations have been made to ensure that organisational objectives are not put at risk.

Good Standard

The systems and controls generally mitigate the risk identified but a few weaknesses have been identified and / or mitigating controls may not be fully applied. There are no significant matters arising from the audit and the recommendations made serve to strengthen what are mainly reliable procedures.

High Standard

The system and controls in place adequately mitigate exposure to the risks identified. The system is being adhered to and substantial reliance can be placed upon the procedures in place. We have made only minor recommendations aimed at further enhancing already sound procedures.