An Garda Siochana O ifig Saor&il Faisn&se An Garda Siochana Teach ath Luimnigh Larionad Gno Udaras Forbartha Tionscail Baile She&in An Uaimh Contae na Mi Freedom o f Information Office An Garda Siochana Athlumney House IDA Business Park Johnstown Navan Co Meath Teileaf6n/Tel: (046) 9036350 Laithrean Greasain/W ebsite: www.garda B i linn/Jo in us GO Ri'omh-phoist:/Email:foi@ garda.ie Mr. Gavin Sheridan gavinsblog@gmail.com Re: Freedom of Information Request F01-000051-2016 Dear Mr. Sheridan, I refer to the recent decision o f the Information Commissioner to uphold part o f your appeal in respect of the above request. As a result further records will be released in respect o f Record Record Record Record Record Record Record Record 1: 2: 4: 5: 6: 8: 9: 12: Audit report NBCI & Appendix Control Failures NBCI Expenditure Review 2013 Vehicle Maintenance Contract Audit Report Mayo & Appendix Control Failures Mayo Review Audit report Mayo Audit o f Procurement Audit Regional Offices & Appendix Control Failures Audit Report FCPO Review o f CCTV Systems Accordingly, please find the attached the additional records in accordance with the decision o f the Information Commissioner. Should you have any questions or concerns in relation to this matter, please contact me by telephone on number 046 9036350. Yours sincerely, SUPERINTENDENT HELEN DEELY FREEDOM OF INFORMATION OFFICER 28th February 2017 Seirbhisl gairm iula p6ili'neachta agus slanddla a sholathar le hiontaoibh, muinm agus tacaiocht na ndaoine ar a bhfreastalaim id To deliver professional policing and security services with the trust, confidence and support o f the people we serve AUDET REPORT ureau of Criminal Enves?ia?on December 2014 Ag obair le Pobail chun iad a chosaint agus chun ??eastal orthu Working with Communities to Protect and Serve Audit Opinion 2. Limited that the administrative procedures and structures lead to efficient management of NBCL This represents medium risk. 4 A g obair le Pobail clmn iad a chosaint agus chun freastal orthu W orking with Communities to Protect and Serve 4. Reasonable assurance that procurement procedures are in compliance with the law and with public sector guidelines. This represents low risk. 5. Reasonable assurance that financial and accounting systems are adequate to ensure that expenditure is correctly recorded and properly allocated and that budgets are controlled. This represents low risk 6. Reasonable assurance that staffing costs are controlled and authorised. This represents low risk. A g obair le Pobail chun iad a chosaint agus chun freastal ortliu Working with Communities to Protect and Serve 6 Ag obair le Pobail chun iad a chosaint agus chun freastal orthu W orking with Communities to Protect and Serve 3 Administrative Resources GIAS has identified administrative areas and tasks where there is scope for some reorganisation to improve effectiveness in administration and ensure compliance regarding o Having a clear and auditable trail for all work tasks and processes at NBCI. o Maintaining sanctions and authorisations o Maintaining records of Procurement and invoices where appropriate o Financial monitoring (scrutiny of financial reports); o Verification of pay and allowances and greater recording of queries raised where necessary - not just signing off on paperwork Recommendation The introduction of a Centralised Administrative Office in NBCI managed by a civil servant at an appropriate grade (e.g. HEO) who is part of the Senior Management Team would have oversight of payments and other functions. The Central Administrative Office will also provide a facility for checking and cross-checking of records as all documentation will be available in the one office. In making this recommendation, GIAS has considered and discounted the feasibility of assigning the role to one of the existing Detective Superintendents at NBCI, on the basis that they provide a valuable leadership and managerial role in the specialist police operations within NBCI and it would not be an appropriate use of public monies and resources to assign additional administrative responsibilities to a specialist Detective Superintendent. The key benefits to NBCI will be to reduce the risk of error and overpayment, optimise the use of police support staff/civil servants and increase the level of control and accountability. 7 A g obair le Pobail cliun iad a chosaint agus cluin fieastal orthu Working with Communities to Protect and Serve Garda internal Audit Section - National Bureau of Criminal Investigation Report 2014 A g obair !e Pobail cliun iad a chosaint agus chun freastal oilhu Working with Communities to Protect and Serve A g obair le Pobail chun iad a chosaint agus chun freastal orthu W orking with Communities to Protect and Serve 10 A g obair le Pobail chun iad a chosaint agus chun freastal orthu Working with Communities to Protect and Serve Ag obair ie Pobaii chun iad a chosaim agus chun freastal orthu Working with Communities to Protect and Serve Ag obair lc Pobail chun iad a chosaint agus chun freastai orthu Working with Communities to Protect and Serve Ag obair Ic Pobail chun iad a chosaint agus chun ?'eastal orthu Working with Communities to Protect and Serve 14 A g obair le Pobail chun iad a chosaint agus chun freastal orthti Working with Communities to Protect and Serve Ag obair le Pobail chum iad a chosaint agus freastal or?m Working with Communities to Protect and Serve 3. Administrative Resources In the course of our audit GIAS has identified administrative areas and tasks where there is scope for some reorganisation to improve effectiveness in administration and ensure compliance regarding o Having a clear and auditable trail for all work tasks and processes at NBCI. o Maintaining sanctions and authorisations o Maintaining records of Procurement and invoices where appropriate o Financial monitoring (scrutiny of financial reports); o Verification of pay and allowances and greater recording of queries raised where necessary - not just signing off on paperwork As a result GIAS has formed the view that in the longer term interest of the Bureau, a central office for al! of NBCI, managed on behalf of the Chief Superintendent by a civil servant will provide a more consistent and efficient support for the Chief Superintendent, tn coming to this conclusion GIAS has not carried out a detailed HR evaluation of the office, this will be a matter for Chief Superintendent NBC! in conjunction with the Garda HRM Directorate. The introduction of a Centralised Administrative Office managed by a civif servant at an appropriate grade (e.g. HEO) who is part of the Senior Management Team within NBCI would provide a more independent oversight of payments and other functions. The position should have sufficient status for example to enable the return of incomplete or poorly completed claims and records to staff and to process only fully documented claims. The Central Administrative Office will also provide a facility for checking and cross-checking of records as all documentation will be available in the one office. The Garda Code Chapter 21 provides detailed guidance with regard to Managing and Policing Sub-Districts. It does not however address management and administration of other offices such as HQ Sections, Regional, National offices, etc. This has resulted in many sections/offices trying to replicate the Divisional/District structure whether or not it is suitable for the particular unit/section. It is said that the way we respond to inadequacies and impending change defines how resilient we are. The Commissioner recently challenged senior managers to be ‘organic and dynamic’4. This audit has identified NBCI as an area that could benefit from some improvements in work practices and in fact could take the lead in the implementation of change with regard to managing administration. The Divisional Sergeant, Divisional Finance Officer/SO and Clerical Officers are a valuable asset and a strength to the NBCI and it is acknowledged that documentation sought during the audit was provided. Procedures are in place for 4 Noirfn O Sullivan ; 28 August 2014; Commissioners Senior Management Conference, Templemore 16 A g obair le Pobai! chun iad a chosaint agus chun freastal orthu Working with Communities to Protect and Serve Garda Internal Audit Section - National Bureau of Criminal investigation Report 2014 the processing of payments, etc., and more recent processes (for example the recording of leave and register of the contents of the Chiefs safe) contribute to the secretarial aspect of the office. Some areas of improvement with regard to oversight, task prioritising etc. have been identified and could be renewed to facilitate enhanced and tighter controls in the areas described elsewhere in this audit report. Recommendations Priority 1 There is an onus on management to ensure that resources are used to maximum effect, particularly in specialist areas such as NBCI. In the context of the NBCI, the allocation of an Administrative Manager at HEO level would assist and support the Detective Chief Superintendent in the oversight of the administration aspects of the Bureau; they would also take the lead in the development of good practice across the Bureau, directing and controlling the administrative elements of the work of lower grades/ranks. The appointment of a person with good communication skills and middle management experience will create a resource to deal with areas such as monitoring expenditure, leave/attendance, training needs, develop a central asset register, act as secretary to PAF meetings and other NBCI working groups, streamline and revise procedures and address many of the recommendations made above. This post should be supported and supplemented by a team including an EO who would oversee the day to day administration of the Units, the existing Divisional Clerk, as well as the Finance Officer and support Clerical Officers. In coming to this conclusion, GIAS has considered and discounted the feasibility of assigning the role to one of the existing Detective Superintendents at NBCI, on the basis that they provide a valuable leadership and managerial role in the specialist police operations within NBCI and it would not be an appropriate use of public monies and resources. The key benefits to NBCI will be to reduce the risk of error and overpayment, optimise the use of police support staff/civil servants and increase the level of control and accountability. GIAS recommends that the first step is a decision to centralise all administrative functions at NBCI, followed by ensuring the structures, personnel and knowledge of tasks and processes are in place. The Chief Superintendent should immediately explore with the Executive Director of Human Resources and People Development the obvious benefit of centralising the administrative functions under a HEO/Administrative Manager and reallocating support staff, with the aim of increasing efficiency and facilitating the re- deployment of additional Garda resources to “crime investigation or frontline policing services” (Garda Siochana Inspectorate Report Crime Investigation Report, October 2014, Recommendation 2.1 bullet 3). A g obair le Pobail chun iad a chosainl agus chun freastal orthu Working with Communities to Protect and Serve 17 Garda Internal Audit Section - National Bureau of Criminal Investigation Report 2014 Management Response Chief Superintendent NCBl fully agrees with the recommendation in this report to centralise all administrative functions within NBCl in one Administrative Office managed by a Higher Executive Officer (HBO). This Officer will be part of the NBCl Senior Management Team and will attend all PAF Management meetings. 18 A g obair !e Pobail clum iad a ehosaint agus chun freastal orthu Working with Communities to Protect and Serve 19 A g obair !e Pobail chun iad a chosaint agus chun freastal orthu Working with Communities to Protect and Serve It was found that sickness absences was relatively low. Sickness absences are recorded; 1) On the software packages ‘PeopleSoft1and ‘SAMS' in respect of Civilian staff and 2) On ‘SAMS' software for Garda members. Members D.5 (personnel record) are updated on their return to duty. Sickness records/files are retained at the Divisional Office. From reviewing records on SAMS and PeopleSoft, and audit discussions there is no evidence of significant uncertified/casual sickness absence and attendance is reported to be good. Reasonable controls are in place to ensure that members notify absence and complete SR1. While some delays were reported and reminders issue from the Divisional office at times, all absences including medical certs are submitted to the Divisional Office for recording on SAMS and filing on members files and S2 updated. A g obair ie Pobai! chun iad a chosainl agus chun freastal ortlni Working with Communities 10 Protect and Serve Garda Internal Audit Section - National Bureau of Criminal Investigation Report 2014 With regard to civil servants, absence is recorded locally and official records are managed at the G BFI5. GIAS examined a sample of 7 (10%) SAMS absence records against the detail recorded on Form A.85 and the Divisional Office records and found that the majority of the records were compatible, with a small number of anomalies identified which may require clarification regarding dates absent. (See Appendix 2) From our experience, GIAS wish to point out that some issues are not specific to NBCI are also occurring in other Divisions and GIAS are of the view that it may be systemic to the Organisation. GIAS reminds management and members that where absences occur, it is critical that sick leave is recorded promptly and accurately to ensure that sick leave is not being over-recorded and also that members receive payments they are entitled to as set out in HQ Directive 26/2014 (Civil Servants) and 43/2014 (Garda) which set out the terms of the new Public Service Sick Leave Scheme that applies across the Public Service including members of an Garda Siochana. Prompt notification and timely completion of SR1, MC1, MC2 reduces the risk of inaccuracies and overpayments. Annual leave is recorded electronically at the Divisional Office where the record is dependent on the members/supervisors submitting the form D9 to that office for updating of records. It is noted that the Chief Superintendent earlier this year (6/01/2014) reminded all Units attached to NBCI of the necessity of maintaining and submitting official records as and when appropriate/required and in accordance with HQ 11/09. One member availed of Paternity Leave in the audit period, this was applied for and recorded on the A85 and file. Recommendations Management should ensure that all members of staff are made aware of HQ 26/2014 and HQ 43/2014 which set out the terms of the new Public Service Sick Leave Scheme that applies across the Public Service including members of an Garda Siochana. It is also recommended that supervisors ensure dissemination of the information, clarifications and instructions regarding completion of SR1 form circulated by email from HRM on 10/6/2014. With regard to the recording and supervision of Annual leave, it is recommended that Forms D9 should be submitted to the NBCI Central Administrative Office (when it is established) at least annually to ensure leave is correctly recorded. 5 Garda Bureau o f Fraud Investigation A g obair le Pobail chun iad a chosaint agus chun freastal orthu Working with Com num ilies to Protect and Serve Garda internal Audit Section - National Bureau of Criminal Investigation Report 2014 Sickness absence and other leave should form Superintendent Inspections and Reviews. part of Detective Chief Management Response This recommendation is accepted. Staff have been informed o f the new Sick Absence Procedures set out in HQ Directives 26/2014 and 43/2014. Absence management has been identified as a topic for Inspection in relation to the Quarter 4 2014 Inspections per HQ Directive 59/14. There is no Imprest Account attached to the NBCI. The financial management reports reveal that the running cost for the Bureau for G1 2014 was just under €3 million with salaries and allowances (subhead A1) accounting for in excess of €2.7 million. Overall costs, including Overtime and Subsistence have been curtailed and/or decreased with the exception of station services, however enquiries with the Finance Directorate revealed that the increase in electricity and heating charges is due to the fact that these services which are paid centrally are now charged to the NBCI Subhead for the entire Block. Procurement for NBCI is managed from the Assistant Commissioners Office NSS. Recommendations Continued vigilance is necessary to ensure that expenditure is maintained within allocations. The Divisional Officer should set up a process to ensure that the financial management reports circulated by the Director of Finance Office are reviewed and analysed. This will ensure appropriate accountability and value in use of public monies. Management Response A Detective Garda assists the Chief Superintendent in monitoring budgets against actual expenditure. This responsibility will be transferred to the NBCI HEO if that post is sanctioned. 22 A g obair le Pobail chun iad a chosaint agus chun freastal ortlni W orking with Communities to Protect and Serve Garda Internal Audit Section - National Bureau of Criminal Investigation Report 2014 Expenditure on overtime in the NBCl from January to March 2014 is recorded at €149,891. This is a significant decrease (55%) on the same period in 2013. Expenditure on travel and subsistence in the same period is recorded at €52,767. This is a decrease of 15% on the same period in 2013. Overtime The audit examined in detail three roster periods examining A85's and related documents and found reasonable evidence of Forms A.85 being signed and certified as required, however a small number of instances were seen where this was not the case. Some Units were using a slightly older version of the revised (July 2013) Form, the difference relates to the signature and statement of the authorising Sergeant. GIAS Audit findings included: • Some Forms A.85 viewed were carelessly completed with details being crossed out and/or correction fluid being used. Instances were seen where the ‘Nature of Duty’ column did not record the exact nature or location that duty was performed in. • GIAS identified a number of instances where overtime was claimed with no evidence of prior approval being sought/received. Instances where members attended training courses or court without attaching relevant documentation to A.85 were also noted. It is acknowledged that some members do complete and attach advance requests and that in more recent rosters, a Unit summary template is to be found with the A85's. However, as this template is not signed or dated it is not possible to confirm whether the hours O/T and the subsistence was in line with the anticipated and/or sanctioned allocation for the roster. • TOIL is not always being properly recorded and/or certified. • Instances where members did not adhere to the terms with regard to working the extra hours required under the Haddington Road Agreement. • During audit testing a sample of Forms A.85 was compared to members D.9 and errors were noted with not all annual leave being fully recorded at the Divisional Office. GIAS were pleased to see that Forms A.85 were being checked against the Post Release Reports. However, the Post Release Report records the detail that is sent to the Financial Shared Services Centre while the Validation Report is the record of 23 Ag obair le Pobail chun iad a ehosaint agus clum freastal orthu Working with Communities to Protect and Serve Garda internal Audit Section - National Bureau of Criminal Investigation Report 2014 payment made. GIAS’s view is that a more effective check would be to compare intended input to actual output, in this case the Form A.85 to the Validation Report. Travel & Subsistence During audit testing Forms A.85 were also cross-checked with FMS2 Forms. It was found in most instances that the copy of Form A.85 which was appended to the travel claim was not an exact copy of the A.85 the member submitted for payment. Some discrepancies were noted between the detail recorded on the members Form A.85 and FMS2 and these are listed in Appendix 2 of this Report. There is evidence that incomplete or poorly completed records were not challenged or returned to the staff involved and that in some cases claims were paid on the basis of trust rather than being fully evidenced and vouched for. Instances were seen during audit where members were claiming subsistence for duty recorded in and around the city centre, Ballsbridge, etc as ‘attendance at CCJ’, 'Op. Lamp Kevin St.’ and ‘Op Lamp Bridewell’. In one case tested a member H H H R claimed foreign travel expenses for a conference in the Hague from 16m to 18th December but also claimed locomotion allowance on 17th December. The member cannot be in the Hague and claiming locomotion expenses on the same day. Recommendations Priority 2 Members and their supervisors should be reminded of the importance of the accurate recording of allowances and hours worked and attention to the completion of official documentation. Overtime and Allowances It is important that the current official version of Form A.85 is used; this is available for downloading from the Garda Portal. Form A.85 should not be submitted for payment until it is properly and neatly completed, signed by member, certified by both Supervisory member and Superintendent. Correction fluid should not be used, but in cases where amendments are necessary, must be initialled by the member and supervisor as appropriate. Code [F] 10 states ‘overtime should normally be authorised by a member’s District Officer/Superintendent In the event, however, of a member finding it necessary to work overtime, or the member in charge of a station finding it necessary to detail other members to work overtime, he/she may do so without the authority of the District Officer/Superintendent The District Officer/Superintendent should, however, be informed at the first available opportunity1 24 A g obair le Pobail chun iad a chosaint agus chun freastal orthu Working with Communities to Protect and Serve Garda Internal Audit Section - National Bureau of Criminal Investigation Report 2014 Details of hours worked up as TOIL should be recorded on the front of Form A.85, with hours taken recorded on the reverse side and signed/certified as per Code regulations. Supervisors should maintain records of hours worked and availed of in respect of each member of their Unit. Forms A.85 must be reviewed by supervisory ranks to ensure that members are adhering to the requirements of the Haddington Road Agreement. Leave Members must submit application for leave in reasonable time and in accordance with Code Chapter 11. Supervisors must ensure that official records are completed and correspond accurately. Cross checking A.85’s, D.9’s and FMS2’s will eliminate any discrepancies. Divisional Office should put a process in place with a suitable recording system to record leave in respect of all staff attached to NBCI Travel and Subsistence Authorisation of Travel and Subsistence should be carefully monitored and dealt with in accordance with Code [F] 4.16 (4)(b). Subsistence allowance is not intended to be a source of income and/or profit and should not ordinarily be paid in respect of absence on duty performed in the daytime within a distance of 3.22 kilometres from a member’s operational base. This matter should be examined as to the satisfaction of the criteria as set out in Chapter 4 of the Finance Code. Managers should cross check foreign expenses claimed with locomotion claims or any other claims for consistency. Foreign expenses and locomotion expenses are mutually exclusive and cannot be claimed on the same date except where the locomotion relates to travel to and from the airport. Management should review this discrepancy. Any overpayment of the allowance should be recouped. Forms A85, Allowances and Expenses should be included for examination in the Chief Superintendent and Superintendent Inspections and Reviews. The ‘How To’ Inspect guides on the Garda Portal will give some guidance on these topics. Management Response Chief Superintendent NBCI has instructed all Superintendents to include Overtime and Allowances, Leave, and Travel and Subsistence Allowance in the Inspection and Review Report relating to quarter 3 2014. Full compliance is required in respect 25 A g obair le Pobaii chun iad a chosaint agus chun freastal orthu W orking with Communities to Protect and Serve Garda Internal Audit Section - National Bureau of Criminal Investigation Report 2014 to Overtime and Travel and Subsistence procedures and these claims will not be paid unless all issues are fully addressed and documented. 9. Risk Management and Local management inspections/Audits In the course of the recent Joint GIAS/GPSU Audit and Examination, copies of risk assessments, completed risk toolkits and local management audits undertaken in relation to NBCI were requested from the Chief Superintendent in line with An Garda Siochana Risk Management Policy HQ Directive 50/2010, Garda Siochana Risk Management Framework (as amended April 2013) and HQ Directive 2/L of 2003. These were received for the years 2012 and 2013. These documents were perused and a sample examined in detail to consider consistency between the risk assessments and the issues examined by the Local Management Audits. The risks identified from the risk management guidelines and the issues highlighted in the Local Management Audits were then considered against the findings from this audit. This analysis is equally valid in relation to the whole of NBCI as all these reports for NBCI in the period were examined. All the risk assessments rated Allocation and Deployment of Resources and Management Accounts and Budgets as low risk. The Garda Siochana Risk Management Framework provides a mechanism for self assessment of risk by local management in the form of a list of questions included in the Risk Assessment Toolkit document. Within the Risk Assessment Toolkit under the heading Financial Management Systems (FMS) Claims, the following questions were asked and answered as follows; Question 14: Are all FMS 2 claim forms approved and signed by the Superintendent? Is the confirmation sheet signed by the Superintendent? Answer: Yes Completely Question 16: Are all claims reviewed to ensure that the relevant receipts and supporting documentation are attached to claims? Answer: Yes Completely Under the heading Data Management HRM Data Quality within the Risk Assessment Toolkit; Question 6: Do supervisors oversee that all annual leave, maternity leave, term time etc. is recorded accurately and that the District Office is notified appropriately? Answer: Yes Completely 26 A g obair le Pobail chun iad a chosaint agus chun freastal orthu Working with Communities to Protect and Serve Garda Internal Audit Section - National Bureau of Criminal Investigation Report 2014 As a result of these points being recorded in the risk assessment as low risk they were not included in the local management audits provided to G1AS/GPSU in the course of this Audit. A g obair le Pobail chun iad a chosaint agus chun freastal orthu Working with Communities to Protect and Serve 27 Audit Findings The risk assessments examined did not adequately link with and inform the Locat Management Audits. The risk assessments did not identify as high risk the issues relating to the control and management of staff, issues relating to absence 28 A g obair le Pobail chun iad a chosaint agus chun freastal orthu Workina with Communities to Protect and Serve 29 Ag obair le Pobail chun iad a chosaint agus chun freastai orthu W orking with Communities to Protect and Serve 30 Ag obair le Pobail chun iad a chosaint agus chun freastai orthu W orking with Communities to Protect and Serve 31 A g obair le Pobaii chun iad a chosaint agus chun freastal orthu Working with Communities to Protect and Serve 32 A g obair le Pobail chun iad a chosaint agus chun freastai ortlm W orking with Communities to Protect and Serve Garda Internal Audit Section - National Bureau of Criminal Investigation Report 2014 A g obair le Pobail chun iad a ehosaint agus chun freastal orthu Working with Communities to Protect and Serve Seq. Suggested Remedy Mo. While al! rccords sought were provided lo the audit, GIAS believes that to improve value and efficiency. NBCI would benelit from civilian Divisional Matter administrative mangcinem support (HEO) and a Resources Central Administrative Office structure - to include adn supplement existing Divisional clerk, finance officer and clerical support. C o n fid e n tia l Priority Management should discuss opportunities for development o f an appropriate structure wilh A/C NSS and I1RM. F ar Garda Use O n ly Garda Internal Audit Section - Record O f Control Failures Audit o f NBCI Seq. tip. 12 13 N 75 Audit Finding E xam ination o f F orm s A, SS E xam ination o f Forms A .85 E xam ination o f Forms A .SS E xam ination o f Forms A .85 C o n fid e n tia l Suggested Remedy There was evidence of Forms A.85 being checked against the Post Release Report, However Forms A.85 arc not checked against Validation Report. GIAS are pleased to see that the Forms A.85 are being checked to the Post Release Report. However, GIAS recommends that the Form A.85 be cheeked against the Validation Report as this is the Report that shows actual amounts paid From the examination of Forms A.85 in audit sample it -was found that in most instances there was no documentary evidence attached to Forms A SS to show that approval had been sought/received for extra hours worked. It is acknowledged that many folders had brief summary templates attached indicating hours/sub incurred for the rosier, however as these arc not signed or dated there is no indication o f hours being approved in advance or by whom. Code [F] 10.1 requires that overtime should normally be authorised by a members District Officer/Superintendent. In the exceptional event o f a member having to work overtime lie/she may do so without the authority o f the Superintendent however, the Superintendent should be informed at the first available opportunity Best practice would be for this approval to be iii writing and attached to the members Form A.85. In many instances the recording o f ’nature of duty' is vague or poorly completed on Form A.85. Some Forms were carelessly completed with items crossed out or amended. Some use o f correction fluid was noticed. While there was some good evidence of Supervisors initialling any unusual entry or change sonic Forms had lines left blank. Details recorded in the ’nature of duty’ column of Form A.85 should provide more detailed information and the location where the duly was carricd out. Greater care should be taken by members to ensure clear, legible and accurate completion of official forms and rccords. Use of correction fluid to amend claim forms should be discontinued, where mistakes are made they can be crossed out and initialled by the claimant and the Supervisor as appropriate and an explanation attached where appropriate. In the course of sampling Forms A.85 it was noted that some units are using a slightly older print o f the revised (July 2013) form. The difference relates to the signature and statement o f the authorising Sergeant (centre signature box). It is important that the current official Form A.85 is used (available on Portal/Forms). The supervising officer is certifying that they have cheeked the accuracy of the information contained on the A.85 including absences and that official records arc correct. This is an important control. Priori ly Low Medium I.\\ f o r G arda Use O nly Oarda Inlenta! Audit Section -'Record O f Control Failures Audit o f NBCl Seq. No. 19 20 2! 22 23 Audit Finding Suggested Remedy H addington R oad hours; While some members record TOIL and Haddington Road hours correct!}1, on front & reverse of A S5, others do not. In some instances members arc not adhering to Ihc terms o f the agreement with regard to working E xam ination o f up the hours required. Example - RPE 8/12/2033 - member reg no. to fulfil Forms A 85 Compliance with the agreement under no. 3 requires that the Hu/ldinglon Rom! member work an additional tour (i.e a 10 Iwur tour o f duly - not any less) - this member A greem ent worked 6 hours and seems to have recorded it as overtime rates to amount to a ’notional1 10 hour tour of duly. This is not correct find is not acceptable. Managers and Supervisors should review and verify i nformati on b ei n g in serled on A .85. The member referred to across, can with local agreement work the additional tour on the rest day but the member must work the full 10 hour tour o f duty in a single lot and not piecemeal. This A.85 must be reviewed and the member advised as lo the hours required lo be worked. Haddington Road hours are not being accurately reflected on reverse of A.85 in some instances. Members arc recording hours taken off in the TOIL column/box rather than the column for Haddington Rd Hours - Supervisors need to address this matter; RPE 8/12/2013 - Member H H ^ B w o rk e d Haddington Rd No 3 (additional tour) on 2/12 and availed of a day in lieu on 6/12. This is recorded on reverse but A n n iw l Leave / column 3 carrics forward 1 tour incorrectly as T O IL / Haddington Road the member is entitled lo a further S hours off as the tour worked in respccl of Haddington Road No. 3 attracts time & a half and only 10 hours were used in the roster - this residue is not reflected on the A.85 so the member may not be fully aware, (similar member reg no. B H U Ensure members arc aware of their obligations and privileges under the Haddington Rd agreement and that management have accurate records of compliance with regard to extra hours/tours worked. Portal has informative and general Q&A on this. Member should be reminded regarding lime available An examination o f a sample o f Forms A.85 against D.9 records (template provided) revealed that while most is recorded, some errors occur and not all leave is fully recorded at the Divisional Office. Example RPE 8/12/2013 member f l ^ H w h e r e A.S5 records leave which does not appear fully compatible between A.85 and leave template. Members must submit applications for leave in reasonable lime and in accordance with Code Chapter 11; supervisors must ensure that official records are completed and correspond accurately. Cross checking between A.85, D9, FMS2 will eliminate any discrepancies. GLAS will forward a sample template to the Divisional Office for consideration o f use. Recording o f Leave Verification o f L e a ve/A tten d a n ce E xam ination o f Forms A. 85 C o n fid e n tia l Priority Medium 1 10' GIAS reminds Management to ensure a systems is put in place to enable a cross check to be carried out between members A/Leave, Sickness absence and data on Form A 85 and FMS2 for members. Absence/Attendance should form part oflocal management inspections and reviews. From sample of Forms A.85 for RPE 8/12/20(3 • With regard to (i) Payment should be verified to enstire (i) member reg no. ^ not appear on member was paid correctly; Corepay list with other entries; (ii) member reg in die other instances Supervisors should review to ascertain veracity of records and ensure records and n o . ^ H o n 3/12/2013 member is rostercd 9am to 7pm but claims O/T for 3 hours 12nid to payments arc correct; members should be reminded to be attentive to completing official forms and records. 3pm; (iii) member reg no. H i ^ l on 20 & 21/11 wwked O/T hours for payment but also claimed them in column for TOIL. I ,mv I im M rJiinn F o r Garda Use O nly Garda Internal Audit. Section - Record Of Control Failures Audit OfNBCI Seq. No. 24 25 26 27 28 29 30 Audit Finding E xam ination o f Forms A. 85 E xam ination o f Forms A .85 E xam ination o f Forms A .85 E xam ination o f F orms A 85 E x anim ation o f F orms A.85 Exam ination o f Forms A .S5 Cross-check between Forms A .85 & F M S2 C o n fid e n tia l Suggested Remedy Priority RI’E 21/7/2013 member reg no. H H H A.S3 Members and supervisors should be reminded of their nature of duly column not being properly responsibility to ensure complete, legible and accurate completed; member duly hours compjelionof official documentation. appears incorrect. Example R PE 8/12/13 - Member reg no. M H H nature o f duty not sufficient and record listed o f lime worked for TOIL and TOIL availed of ts unclear, also this member was m Templeniore on 2 5 /1 1 when rostercd for night duly but lias claimed time was worked as TOIL a question arises as to whether the member amended tour or swapped nigh I lour for the day course?? Could member attend the (raining coursc and then perform rostercd night duty, etc?? Member reg no. H H H appears to have availed ofT O lL on 21/11 but claimed night duty fostered. RPE 8/12 member reg no. availed of TOIL on 26/11 but did nol complete reverse to indicate when/how iiours were accumulated. The Nature of duty should be completed corrcclty on form. These A.85 forms should be reviewed by the relevant supervisor to ensure records and/or payments are corrcet and members advised accordingly. Members should be reminded of their rcsponsibilily lo accurately complete all official documentation. In RPE 30/03/2014 Form A.85 for member reg no H I records member working on investigation in Wexford on 3rd and 4th of March. A second A.85 viewed forltie same member, for the same period, records him working in Dundalk on those dales. Managers and Supervisors should review and verify information being inserted on A,85 Where more than one Form A.85 is completed by a member Forms should be cross-checked to accuracy. M el In RPE 30/03/2014 Form A. 85 for member reg Forms should not be submitted for payment unless they no. H H I H r e e o r d s member availing of TOIL arc checked, verified for correctness and correctly signed by supervisory management. for hours worked up while attending Sgts. Interview on 10/02/2014. This detail is not filled in on reverse o f Form A. 85. On Form A. 85 for RPE 02/03/2014 member records 10/02/2014 as rostercd working day 07:00 17:00 with nature o f duty "Sgts Interview/.! oestc, with no extra hours recorded. Member reg no. records availing o f TOIL on 14th and 15th March, 2014 for extra hours worked on 12th November and 21st December 2013. On examining A.85 for 21/12/2013, tins date is recorded as a roslered rest day with no extra hours worked (however extra hours were worked on 20/12/13). 1,o\v f .l)W Forms should nol be submitted for payment unless they are checked, verified and correctly signed by supervisory management. \ MW Fomi A 85 should be reviewed and any anomalies In RPE 30/03/2014 member reg no. M B claims 58 hours night duty allowance, however should be rectified and reslitulion required should be this was keyed in to Corepay system as 55 hours made. and appears on Post Release Report as 55. From a sample o f A 85 s cross checked against FMS2 claims it was found that in most instances copy A.85’s were appended to the claims; however in some instances the A.85 was not an exact copy o f the A. 8 5 which the member submilted for payment o f O/T and Allowances at roster end. 1ill m Members should be reminded o f the necessity to accurately and legibly complete all official documentation and that each should be carefully reviewed before submission and dates/dulies and allowances due should not be completed in advance. ] m i M i l i u m F or G arda Use O n ly Garda Internal Audit Section - Record Of Control Failures Audit o f NBCI Seq. No. 31 32 33 Audit finding E xam ination o f Subsistence and Form s FMS2 Cross-check between Forms A .S5 <£ FM S2 Cross-check between Forms A.S5 & FM S2 Suggested Remedy Subsistence is paid to compensate for absence incurring expense and is not intended as a source o f income or profit. An overview of claims found that in some instances payments appear to be for duties within the city ccntrc area and some inside the prescribed distance from station. For example Harcourt to Capei St, Courts of Justice, Kevin Street, etc. Bearing in mind Code (F) 4.4(9) and (F) 4.4(10), it is at the discretion o f the District Officer as to whether subsistence allowance is paid within a 3.22 kilometre radius of the Station - the District Courts are welt within this radius. Matter should be examined as to the satisfaction of the criteria as set out in Chapter 4 of the Finance Code. From the cross-check of a sample of FMS2 claims against Forms A.K5 for RPE 8/12/2013 il was noted (i) member M f l f l c l m m c d sub. on 2/12 for attendance at Airton Road with no supporting documentation wlien A, 85 records duty roster 3pm to 1am 'duty SCMIU’ with rostered nights claimed; (ii) a member of civilian staff attended a training course in Capei Street in December 2013 and claimed daily sub at i Ohr rate; tins is incorrect (a) civilian staff arc not entitled to payment within 5kms of staticn/oITicc, (b) rate for exceeding !0 hr absence appears incorrect and (c) there is no accompanying documentation to verily attendance Claims should not be submitted for payment unless they have been thoroughly checked and information verified. These claims should be reviewed and any necessary adjustments made. Instances were seen during audit testing where members claimcd and received payment of subsistence for attendance at the Courts of Criminal Justice, examples in RPE 30/3/2014 arc: members reg no. H H H H H H I Claims should not be submitted for payment unless they have been thoroughly checked and information verified. These claims should be reviewed and any necessary adjustments made. P riority 1.1>W M< tlmm Medium and H 34 35 36 Cross-check between Forms .4.85 & FM S2 Cross-check between Forms A .85 & FM 52 Cross-check between Forms A. 85 & F M S2 C o n fid e n tia l Instances were seen during audit testing where members recorded nature of duty as 'Operation Lamp, Kevin Street' 'Operation Lamp, Bridewell' and claimed subsistence for this duly, examples in RPE 30/03/2014 are: ■ ■ ■ ■ M Claims should not be submitted for payment unless they have been thoroughly checked and information verified. These claims should be reviewed and any necessary adjustments made. In RPE 30/03/2014 Form A.85 for member reg no. records member rostered for duty front 15:00 - 01:00 and nature o f duty as ’Range'. FMS2 for same member for this date records subsistence being claimed from 16:30 01:00 (8< 12 hour rate) with duty recorded as 'Op. Lamp, Clondalkm). Claims should not be submitted for payment unless they have been thoroughly checked and information verified. These claims should be reviewed and any necessary adjustments made. In RPE 30/03/2014 Form A 85 for member reg no. H R records annual leave, w'hile FMS2 records member working on 'Patrol, Op. Lamp' and claiming subsistence at 8< 12 hour rale. Claims should not be submitted for payment unless they have been thoroughly cheeked and information verified. These claims should be reviewed and any necessary adjustments made. Medium MriJrtmi Mcrt iuifi F o r Garda Use O n ly Garda Internal Audit Section - Record O f ControlFailures Audit o f NBCI Seq. Nov 37 38 39 Audit Finding Cross-check between Forms A .S S & FM S2 Cross-check between Forms A.85 & FM S2 Cross-check benveeu Forms A .85 & FM52 C o n fid e n tia l Suggested Remedy In RPE 30/03/2014 the A.85 for member reg no. H records 10th March as 'CCJ5 -v- P. Hunt, while the l'MS2 for the same dale records member claiming 5<8 hour sub. lor duty recorded as 'Op Lamp, Clondalkin'. The same member records 14th March on A.85 as ’OCU Patrols & Search', with FMS2 recording member claiming 5<8 hour sub for duty recorded as 'Op metal theft. Sanlry'. Claims should not be submitted for payment unless they have been thoroughly chocked and information verified. These claims should be reviewed and any necessary adjustments made. In RPE 30/03/2014 A.85 lor member reg n o JH H H jre co rd s duly from 16:00 - 02:00 as 'Op Wither, Clondalkin’, with member claiming appropriate night duly allowance, FMS2 for same dale records member working and claiming sub fo r’Op Wither, Ronanstown from 08.00 - 15:00. Claims should not be submitted for payment unless they have been thoroughly checked and information verified. These claims should be reviewed and any necessary adjustments made. In RPH 30/03/2014 member reg no. H H H claimed sub for duty performed on 'Op Wither, Clondalkin’ from 17:00 *• 01:30 at the 5>8 hour rale where Ihe 8<12 hour rate is due. In the same roster member reg no. H N R claimed sub for duty performed on 'Op Lamp standby, Clondalkin1from 18:30 - 03:00 at the 5>8 hour rale where Ihe 8>12 hour rale should be claimed for these hours Claims should not be submitted lor payment unless they have been thoroughly chocked and information verified. These claims should be reviewed and an)' necessary adjustments made. P riority Mrthuiti M ai ell in Moll II III F o r Garda Use O nly AUDET REPORT as aw 53 06 Compliance with DPER circular 13/13 March 2015 Garda Internal Audit Section Quality Assurance Compliance with DPER circular 13/13 Review of Service Repair and Maintenance contract with Ford Ireland Introduction An Garda Siochana are required to complete an annual Quality Assurance Report, which must be signed off by the Accounting Officer, in compliance with the Public Spending Code1. The Quality Assurance process has five steps: 1. 2. 3. 4. 5. Draw up inventories of projects at the different stages of the project lifecycle Publish information of all procurements in excess of €2m Complete a series of self assessed checklist on compliance with the PSC Carry out a more in-depth check of a selected project Complete a summary report for DPER This audit is step 4 of the process, an in-depth check on a selected project and the particular project is the service level agreement for the maintenance of the Garda fleet. Background An Garda Siochana operates a fleet of approximately 2,400 vehicles distributed throughout the state in 29 Garda divisions. The servicing and repair of Garda vehicles was traditionally (prior to 2008) carried out by the Garda Transport Section based in Garda Headquarters. The role of Transport Section has evolved to a Fleet Management Model. In 2009, the local discretionary spend of €500 was removed from District Officers. All service providers now contact Transport Section for prior authorisation for repairs etc. Previous arrangements for the servicing and repair of the Garda fleet was found not to be efficienr, cost effective or found to be ineffective for long term fleet management due to difficulties in capturing vehicle repair history, odometer reading, or the age of the fleet. Following on from an Internal Audit Report on the Garda Transport Fleet3 which recommended that a muiti annual budget facility should be sought for the purchase of Garda vehicles in line with a vehicle replacement policy, L&A Consultants were 1 Public Spending Code; Department o f Public Expenditure and Reform; Circular 13/13 (November 2013) Expenditure Planning & Evaluation in the Irish Public Service. 2 Deloitte Review o f SMI in relation to Transport Maintenance and Procurement Compliance (2004); Departm ent o f Justice. J Audit Report Garda Transport Fleet; GIAS (August 2007). A g obair ie Pobail chun iad a chosaint agus chun freastai orlhu Working with Comm unities to Protect and Serve 1 Garda Internal Audit Section contracted to review the fleet operation in An Garda Siochana4. The purpose of this review was to establish an appropriate fleet profile for An Garda SiochSna to meet its policing requirements and identify efficiencies which would deliver enhanced operational effectiveness. This review process covered a number of areas including the service, maintenance and repair of Garda vehicles and Garda fleet data and management. The Report made a number of recommendations, including; • An Garda Siochana should maintain a comprehensive Service Maintenance and Repair (SMR) history for every vehicle. • Operating a more formal servicing schedule, enabling it to predict when a vehicle requires a service. • SMR suppliers should be performance managed to ensure vehicles are serviced and maintained cost effectively. • The management and monitoring of downtime to ensure that vehicle downtime is kept to a minimum and vehicle availability increased. • An Garda Siochana should introduce a mechanism for accurate and frequent odometer reading to enable the Transport Section to undertake service forecasting and vehicle utilisation analysis. • The introduction of Service Level Agreements between the Garda operational departments, the fleet office and outside suppliers to set service standards at each stage of vehicle management from procurement to disposal. In this context, An Garda Siochana initiated a pilot project with Ford Ireland Ltd in October 2009, as they represented 60% of the fleet at that time. This pilot project provided for the delivery of a service, repair and maintenance regime through Ford Ireland’s network of authorised dealers. The pilot project addressed many of the previously identified fleet management difficulties including: • Priority customer and parts service in a one stop repair shop facility - resulting in reduced vehicle downtime and enhanced operational capacity, • Direct uploading of vehicle data such as odometer readings and vehicle history to Garda Tranman system (Fleet Management System), • Central point of contact and a complaints procedure - enhancing fleet management capacity, • Online processing of repair estimates, central billing to required Garda format and verifiable database for repair times - resulting in improved budgetary management, « Free safety checks and valeting on all vehicles. In early 2011, the Executive Director of Finance and Services made a business case to go to tender for the provision of a service based on the experience gained through the pilot project with Ford Ireland. Following the appropriate procurement process the contract for the Service Level Agreement (SLA) was awarded to Ford Ireland on 1st March 2012. 4 L&A Consultants (Capita! Eye Report on Garda Siochana Fleet Operation (December 2008) A g obair le Pobail chun iad a chosaint agus chun freastai orthu Working with Communities to Protect and Serve Garda Internal Audit Section GIAS conducted a further Audit of Transport Section in September 2011 in which the enhancements to the vehicle service policy were acknowledged including: • A facility for odometer readings being recorded on-line through the Garda portal. • HQ Directive 13/08 made it mandatory that vehicles on reaching 4 years of age are subject to a "comprehensive vehicle condition testing system with NCTS Ltd”. This is not a statutory requirement but an initiative taken by An Garda Siochana. • A letter issued on 11 May 2009 from the Executive Director of Finance and Services directing that on completion of the scheduled service at 200,000kms a vehicle safety check should be completed after every 10,000km. Objective The Objectives of this audit are: • To provide assurance to the Accounting Officer for compliance with Department of Public Expenditure and Reform circular 13/13. • To provide an evaluation of the performance of the contract in order to inform the Accounting Officer and the Public Service generally Methodology This audit is concerned with the in-depth check on a selected project, as required as part of the Quality Assurance process. The methodology was: • Liaise with the Finance Directorate. • Interviews with Procurement Section and Transport Section. • Review the evaluation of the successful tender to determine the service that was contracted for. • Select the SRM records for a sample of Garda vehicles (this sample would need to include a representative mix of geographical, use and age factors). • Consult with operating units with regard to the SRM delivery for the vehicles in the sample. • Obtain from Oracle details of the cost of the SRM of the fleet in 2013. • Select, on the basis of risk, from those details a sample of individual invoices paid. • Review the invoices to verify that charges are in line with the contract terms. The following table presents the cost of the maintenance of the Garda fleet over the years 2010 to 2014: Maintenance of Fleet (€m) €9.5m 2013 €11m 2012 €9m 2011 €9.9m 2010 €11.5m Over a period of four years there will be variables, for example the average age of the fleet in any single year, and this must be recognised when using this table for comparative purposes. 3 A g obair le Pobaii chun iad a chosaint agus chun freastal orthu Working with Communities to Protect and Serve Garda internal Audit Section Audit Findings The Contract for the Service Level Agreement (SLA) was awarded to the Ford Motor Company on 1st March 2012. Following interviews with Transport Section and Procurement Section, and viewing key documents, GIAS are satisfied that; • The business case considered various options to deliver the desired output i.e. improved quality of service, standardisation of pricing, agreed discounts, central monthly invoicing etc. • Following approval from DPER, of the business case, an invitation to tender was advertised. • The evaluation of the tender responses was carried out in an appropriate manner and documented. • Sanction was obtained from DPER to award contract based on the tender evaluation. In the Sanction Request and Business Case the Executive Director of Finance and Services set out the requirements that must be met by the SLA, including5: Outcome of Requirements set out in Business Case GIAS Assessment Requirement An Authorised Repair Network One stop shop facility for all necessary repairs Achieved Provision of vehicle repair histories Provision of downloads management facility. to Tranman Achieved Achieved for mechanical service and repair and for tyres. Windscreen replacement and body repairs have to be done elsewhere. fleet Achieved Central billing. Achieved A priority customer status and priority parts supply. GIAS have received no negative feedback. Tyre replacement Achieved. Ford have a partnership with Dunlop and tyres are available at both Ford and Dunlop * This table is based on what the Fleet M anagement System m ust provide as per the Director o f Finance’s business case to DPER. GIAS didn’t include Tax clearance and Public and Professional Liability Insurance, provision o f information for security clearance as these would be required in the normal course o f the procurement. Also excluded is “Conformance with environmental and health and safety at work requirements’’ as this is a legal obligation on, and reputational issue, for Ford Ireland. A g obair le Pobaii chun iad a chosaint agus chun freastal orthu Working with Communities to Protect and Serve 4 Garda Internal Audit Section outlets. Free mini valet. Achieved. Collection and delivery facilities. Achieved. This is available. Quality assurance of workshop facilities. Achieved, this is in the interests of the Ford brand and monitored through audit process. Set discounts on parts and labour. Ford Ireland confirm that the manufacturer’s unit price is charged and a discount is applied. A verifiable audit trail on all repairs. Achieved. Ail repairs to be completed to manufacturers’ times with relevant operation numbers to facilitate verification. Details of parts prices and parts numbers to be provided. Transport Section monitor jobs performed by Ford to ensure that only the manufacturers’ labour time is applied. A schedule of parts showing the manufacturer’s cost and discount is included in the tender submitted by Ford. Current parts prices and numbers are available on request Achieved, this is in the interests of the Ford brand. Each dealer provided an mobile contact number. Towing is contracted to Behan's Towing Service who have an emergency number. Repairs completed instructions. to manufacturers work Provision of an emergency helpline, free of charge. Health and quality checks on all vehicles. Work to be completed by certified master and senior technicians. Access to a field engineer. Repair for auxiliary Garda equipment Provision of service reminders. Road tests completed by senior personnel. Secure storage of keys and vehicles. Formal complaints procedure. Achieved6. We must rely on the individual service provider but this is in the interests of the Ford brand and monitored through audit process GiAS have not seen evidence of this being achieved. Achieved Ford place a service reminder sticker on the windscreen, it is the responsibility of drivers to ensure vehicles receive their scheduled service. Transport Section advised that there has been no negative feedback. GIAS considers that this indicates that the service providers are adhering to the terms of the contract and checked during audit process Transport Section confirm that they are satisfied that vehicles are stored indoors overnight and keys kept in secure storage. Achieved. 6 Transport Section, as resources permit, conducts inspections on service providers. GIAS have seen correspondence from Transport Section to Ford Ireland where an individual outlet has failed to adequately conduct health and quality checks. 5 A g obair le Pobail chun iad a chosaint agus chun freastal orthu Working with Communities to Protect and Serve Garda Internal Audit Section in addition the contract is managed by Transport Section, which has a staff of 18.5 of whom 5 have a mechanical/motor trade background. Inspections are conducted by two of the personnel with the requisite expertise (an Inspector and a person with motor trade experience); the routine is for the Inspector to interview Garda personnel in the Districts and his colleague to make assessments at the Ford dealers. Transport Section have provided their methodology for these inspections (Appendix A) In 2013, 14 such inspections were carried out and in 2014 there were 13 and one follow up inspection. Transport Section have in place a call centre which assesses ALL applications for work to Garda vehicles and approves the work to be carried out. Payment for work is only made with work authorisation - job number. Protocols are in place for the authorisation process and a graduated escalation to more technically qualified staff of higher value/risk items. GIAS circulated a number of districts to determine if the service is being delivered on the ground. There was a 44% response to the survey. An evaluation of this survey indicates that overall there appears to be general satisfaction with the service being provided by Ford. There are some problems as, with the exception of the high mileage 10 year old Ford referred to in Appendix B, the Ford Dealers appear to have problems coping with non-Ford vehicles. The non-Ford vehicles referred to include two Opels and one Audi to which must be added a DAF truck which is referred by Ford to a specialist facility. The indicators are that the level of service is less satisfactory in respect of the non-Ford cars, a weakness in a “one size fits all” global contract. A detailed analysis of this survey is at Appendix A. GIAS selected a sample of 8 invoices with the objective of comparing the prices charged to the prices quoted in the Tender Documents. Through subsequent enquiries with Transport Section it was found that the tender did not provide for a fixed price but rather an agreed discount from the current Recommended Retail Price of both parts and labour - which change over the course of the contract. GIAS compared the invoices with the underlying invoices to Ford Ireland from the independent Ford Dealers and was satisfied that that there was sufficient correlation between each and that a discount is applied by Ford Ireland. Conclusions The contract is working, the response and non-response to the GIAS questionnaire indicates this. There are problems, particularly with non-Ford vehicles where there can be excessive downtime or technical difficulties inadequately resolved. Transport Section are aware of this and are actively managing individual instances through Ford. 6 Ag obair le Pobail chun iad a chosaint agus chun freastai orthu Working with Communities to Protect and Serve Garda Internal Audit Section The area of responsibility for Transport Section is very technical but only 5 of their staff have a background in the motor trade; this is a Section that has approved payments averaging €1 Omillion per annum over the past 5 years. GIAS, accept that Ford's confirmation RRP and the discount is applied. GiAS are of the view that value for money considerations must take cognisance that the goals (requirements) are being mostly achieved and the arrangements continue to develop. Recommendations 1. Future similar contracts must include conditions to ensure that Districts which have vehicles that are not manufactured by the Contractor are not disadvantaged by longer repair times or ineffective repairs. 2. Districts should have access to details of work carried out on their vehicle and have a service record for their vehicles. 3. Districts should be notified of the works done, in plain English, on their vehicles. 4. The cost effectiveness of assigning personnel with a background in the motor trade to Transport Section should be examined. Niall Kelly Head of Internal Audit 11th May 2015 Ag obair le Pobail chun iad a chosaint agus chun freastal ortlni Working with Comm unities to Protect and Serve 7 Appendix A Methodology for Inspections By Transport Section The following was provided by Garda Internal Audit Section by Transport Section: The Divisional audits are completed by the Inspector and one member of the Technical staff of transport Section. A meeting is held with Local Garda management to establish the actual situation on the ground in regard to the implementation of the contract terms. All aspects of the contract are part of the agenda including a) Service delivery - b) Quality of work c) Communications - d) Down time - e) Parts availability - f) Priority customer status - g) Systems ease of use - h) Central billing - i) Mini v a le t- j) Complaints / Concerns - k) Has the supply of tyres been satisfactory I) Suggestions for improvement or issues you want us to raise with Ford - m) Service exception report discussed A follow up meeting is then held with the Local service provider at which the following issues are discussed a) How efficient is the current authorisation process - b) Any difficulties having repairs / service completed - c) Any difficulties getting vehicles in / return d) Priority customer status - e) Systems ease of use - f) Tyre checks- g) Odometer reading capture h) Garda specific Vehicle health check - i) Ford quality assurance programme - j) Vehicle corporate image check - k) Valet - l) Complaints / Concerns. - m ) Supply of tyres n) Are used Garda tyres being retained & stored separately? o) What are arrangements dealing with other marquees - P) Suggestion for improvement q) Random copies of 10 inspection sheets consequentially assessed by Garda Transport Technical team A walk through of workshop is completed. An audit of any Garda vehicles on site. The Health & Safety Statement is examined A Garda specific VHC is completed on an official vehicle and any corrective action is identified. Appendix B Survey to Districts A sample of 25 vehicles was selected and the maintenance record of each obtained from Transport Section. A questionnaire was prepared asking: 1. Have all services, maintenance and repairs carried out on this vehicle since April 2012 been undertaken in the contracted Service Providers premises? 2. Are you satisfied with the service provided by the Service Provider for the servicing, maintenance and repair of this vehicle? 3. Are you satisfied that this and other official vehicles from your District are stored in a secure premise with keys being retained in a locked facility in the Service Providers premises? 4. Are you satisfied that the vehicles are being driven responsibly and only by senior service personnel who have security clearance? 5. Are you satisfied that there are no unnecessary delays by the Service Provider? 6. Does the Service Provider respond promptly in the event of vehicle breaking down? 7. Is there a 'whiie you wait' service provided for minor repairs? 8. Is there a 'service reminder facility'? 9. Are you satisfied with the complaints procedure currently in place with the Service Provider? Comments or suggestions were also invited. In respect of the sampled 25 vehicles, this questionnaire, together with a maintenance history of the vehicle, was circulated to the relevant districts/business units with the request that it be completed by a member familiar with the vehicle concerned. Results Survey Responses Q uestio n n aires Issued Q u e s tio n n a ire s issu e d Responses received Invalid resp o n se1 Valid responses Valid responses as percentage of questionnaires 25 12 1 11 44% None of the responses received referred to the vehicle history and without comment or evidence to the contrary, GIAS are accepting the histories as accurate. Survey Results: Q uestion 1 2 Have all services, m aintenance and repairs carried out on this vehtcie since April 2012 been undertaken in th e contracted Service Providers prem ises? Are you satisfied with th e service provided by th e Service Provider for th e Yes No 9 2 8 3 Don't know 1 The resp o n d en t forgot to attach th e com pleted questionnaire, all responses received represented 48% of questionnaires issued. 3 4 5 6 7 8 9 servicing, m aintenance and repair of this vehicle? Are you satisfied th a t this and o th er official vehicles from your District are stored in a secure prem ise with keys being retained in a locked facility in th e Service Providers prem ises? Are you satisfied th a t th e vehicles are being driven responsibly and only by senior service personnel who have security clearance? Are you satisfied th a t th e re are no unnecessary delays by the Service Provider? Does th e Service Provider respond promptly in the event of vehicle breaking dow n? Is th e re a 'while you w ait' service provided for minor repairs? is th ere a 'service rem inder facility' Are you satisfied with th e com plaints procedure currently in place with the Service Provider? 10 1 8 2 8 3 11 8 7 3 4 8 3 The questionnaire also gave the opportunity for comments and 8 respondents availed of this 1 That 52% o f questionnaires issued were not responded to, this is an indicator that there is satisfaction with the overall level and quality of service provided. Of the responses received, 7 appear satisfied with the service provided including 2 who are complementary about the service. Analysing the 4 responses which indicate a level of dissatisfaction with the service, GIAS found • A respondent was not happy with the service provided in respect of a car which was not in the audit sample. This car was an Opel and is referred by Ford to an Opel dealer; this has resulted in delays of 7 to 10 days whereas under the previous arrangement, when the District dealt directly with Opel, the turnaround time was 1 to 2 days. • A respondent was dissatisfied with the level, and timeliness, o f service in respect of an Audi. • A respondent was dissatisfied with the level, and timeliness, of service (including problems not being addressed) in respect of an Opel. • A respondent was dissatisfied with the level, and timeliness, of service (including unreliability} of an 05D Ford Mondeo. This car is used by the Detective Branch and the odometer reading is in excess of 241,500km. A review of the service record for 2014 indicates that this car is presenting with reliability problems.________________________________________________ Date of Service Odometer reading 0 1/02/2013 178,783 starter,rim ,splashshield, h'brake clips 05/02/2013 179,369 Puncture Repair on OSR Tyres 13/02/2013 180,125 CLUTCH & FLYWHEEL CRANK PULLEY 08/04/2013 186,741 2 fr tyres 0 7/05/2013 191,556 puncture repair dsf 20/05/2013 193,716 GV5, NSF Brake Hose, ARB Links, Spudnik 09/07/2013 200,812 gbox oil seal,rhr wh bearing,rh cv joint,2 rims 25/07/2013 202,949 Repair/Service 05D Ford Mondeo - Cost €425.00 €17.02 €2,111.26 €0.00 €17.02 €425.56 €1,485.86 LH WH BEARING.CLUTCH MASTER,Lf CV BOOT €658.96 driver seat returned for repair 25/07/2013 0 23/10/2013 210,785 GVS,All Pads,Sill Trim Clips, Hand brake Cable,Bulbs €714.31 26/11/2013 214,202 3tyres,front suspesnion arm,2 wheel rims €796.47 04/03 /2 0 1 4 221,718 Clutch Spring&Master Cyl,LHF CV Boot,LHF Spiashgd €786.82 14/03/2014 222,274 recovery, replace 15amp €109.76 09/05/2014 229,390 GVS,Ft Ps&Ds,LF Lwr Arm,RF&LR Calipers,Rr ARB Bush 24/09/2014 237,288 Clutch M aster Cylinder Pipe, Aux Belt 239,781 Clutch&flywheei,Exha flexi,LF cv boot.rr pads&disc 03/11/2014 €25.00 €222.02 €2,438.32 Total Source; Fleet Service Record provided by Transport Section €2,007.31 €12,280.69 AUDET REPORT July 2014 Garda Internal Audit Section A g obair le Pobail chun iad a chosaint agus chun freastal oithu W orking with Communities to Protect and Serve 1 Audit Opinion 3. Limited assurance that indirect staffing costs are controlled and authorised. This represents medium risk. 5. Reasonable assurance that financial and accounting systems are adequate to ensure that expenditure is correctly recorded and properly allocated. That monies received are properly receipted and lodged in a timely manner. This represents low risk. 2 A g obair le Pobail clmn iad a ehosaint agus chun freastal orthu W orking with Communities to Protect and Serve 2. Procurement The tendering process for a contract for the provision of towing services must commence as a matter of urgency. The Divisional Officer should liaise with Procurement Section. The Mayo Division should secure a Procurement Contract for the Removal, Detention, Storage and Management of all Section 41 RTA I Detained vehicles as a matter of priority. 3 Ag obair le Pobail chun iad a chosaint agus chun freastai orthu W orking with Comm unities to Protect and Serve Divisional Resources The Divisional Headquarters is in Castlebar and the District Offices are in Ballina, Belmullet, Westport, and Claremorris. Chief Superintendent Finbarr O'Brien is assigned to the Division. The Chief Superintendent is supported by a compliment of: • • The Civilian Staff (whole time equivalents) in the Division are 1 Divisional Executive Officer, 2 Staff Officers, 4.7 District Finance Officers and 24.3 Clerical Officers. The Garda Staff of are the Chief Superintendent, 5 Superintendents, 2 Inspectors, 45 Sergeants, 254 Gardai and 35 Reservists. A g obair le Pobail chun iad a chosaint agus chun freastal orthu W orking with Communities to Protect and Serve 4 Ag obair le Pobail chun iad a chosaint agus chun freastal ortlui W orking with Communities to Protect and Serve Ag obair le Pobail chun iad a ehosaint agus chun freastal orthu W orking with Communities to Protect and Serve Ag obair le Pobail chun iad a chosaint agus chun freastai orthu W orking with Communities to Protect and Serve Ag obair 1e Pobail chun iad a chosaint agus ciiun freastal orthu W orking with Communities to Protect and Serve g obair le Pobail chun iad a chosainl agus chun freastal ortlm W orking with Communities to Protect and Serve 2. Procurement GIAS reviewed expenditure as reported on the Oracle financial Management System transaction for 2013 and noted that the Mayo Division spent €2.3million on goods and services in the course of that year. This puts into context the importance of the appropriate attention to procurement as a means of achieving value for money and as a matter of public accountability and fairness to suppliers. GIAS have been informed that there is a Divisional Procurement Committee (DPC) which is chaired by the Chief Superintendent and includes representatives from each of the District Offices. However, the meetings of the DPC are not being minuted and therefore GIAS were not in a position to assess whether the frequency of these meetings is adequate or the appropriate issues are being addressed. The Divisional Executive Officer is new to her post and it is understood that she will undertake the monitoring of the implementation of the contracts. GIAS recognise that to some degree this is already achieved when the Form A8 (which authorises the payment of an expense and the officer certifies that the account “is correct in every particular) but consider an oversight where quality of delivery is monitored to be valuable. GIAS reviewed a schedule, provided by Procurement Section, Garda HQ, of contracts relevant to the Mayo Division and observed: • There is no evidence of a contract for towing services, in respect of which Oracle reports that €33,000 was spent in 2013 (with €14,892 being paid to Sean McCarthy Towing & Breakdown Service, Mellott Motors receiving €4,030 and two other service providers each receiving in excess of €3,000). • The Castlebar District contract for the conveyance of persons detained expired on 30 March 2012. GIAS understand from Procurement Section that there are plans for a Division wide tender, in these circumstances interim measures should be taken. Recommendation Priority 1 The Mayo Division should secure a Divisional Procurement Contract for the Removal, Detention, Storage and Management of all Section 41 RTA / Detained vehicles as a matter of priority. A g obair le Pobail diun iad a ehosaint agtis chun freastal ordiu W orking with Communities to Protect and Serve 10 Garda Internal Audit Section Priority 2 The Divisional Procurement Committee (DPC) should monitor contracts to ensure that replacements have been put in place before existing contracts expire. Where there are plans for a broader contract, for example a Regional or Divisional contract is planned; interim contracts should be put in place pending the execution of the plan. The DPC meetings should be minuted and reported to the Divisional Officer. From the database of contracts provided by Procurement Section, GIAS understands that there are proposals for a Division wide tender is planned to replace the expired Castlebar District contract for the conveyance of persons detained. A review of expenditure for 2013 shows that €3,400 was spend on this service during that year, with €2,650 of this being paid to the former contractor. GIAS suggests that providers should be invited to be included on a shortlist for this service. Management Response Work has commenced to source a Divisional contract with an appropriate Service Provider for the Removal, Storage and Management of all vehicles seized. The Divisional Procurement Committee shall meet and review all existing contracts for quality and value for money. A contract for the conveyance of persons will immediately commence. A g obair le Pobail chun iad a chosaint agus chun freastai orthu W orking with Communities to Protect and Serve Ag obair le Pobail clitm iad a chosaint agus cliun freastal orthu W orking with Communities to Protect and Serve Ag obair le Pobail chun iad a chosaint agus chun freastal orthu W orking with Communities to Protect and Serve 5. Financial Management Payment of invoices by An Garda Siochana is governed by the Prompt Payment of Accounts Act, 1997 as amended by the European Communities (Late Payment in Commercial Transactions) Regulations 2002. The legislation provides for the payment of interest on valid invoices which are unpaid after 30 days from the date of receipt by the Organisation. In June 2009, the Government introduced a further non-statutory requirement to reduce the payment period by Central Government Departments/Agencies (which includes An Garda Sfochana) to their suppliers from 30 to 15 days. With the reduction of the Imprest balance by the Finance Directorate, payments for services such as doctors, towing, cleaning and waste disposal are no longer made directly by the District Offices and this adds to the pressure of compliance with the 15 day deadline. GIAS fully appreciates that this adds to the pressure in processing an invoice but stresses that every effort, consistent with proper financial procedures, should be made to ensure that all suppliers are paid within this timeframe. GIAS examined a sample of invoices in each of the Districts; Divisionally this totalled 55 invoices to determine compliance with the Prompt Payments requirements. The results of our tests indicate that; ■ - 38% of invoices were paid within the 15 days, 47% between 16 and 30 days 14 A g obair Ic Pobail chun iad a chosainl agus chun freastal orthu W orking with Communities to Protect and Serve Garda Internal Audit Section and • 15% took more than the statutory maximum of 30 days to be paid. GIAS found that generally the Finance Officers were date stamping the invoices and/or the Form A8 (the payment authorisation) upon receipt and it is strongly recommended that they continue to do this. However, invoices are not being date stamped upon receipt by the stations. Date stamping may appear to be a paperwork routine but, as the Prompt Payments clock starts immediately the invoice is received within An Garda Siochana, it is important evidence for demonstrating compliance with the Act. In the Mayo Division, GIAS found that it frequently had to rely on the certification date on the Form A8, which often predated the date received stamp, to determine the days from receipt to payment In the Belmullet District a payment was found to have been made to the Blacksod Group Water scheme on the basis of a supplier's statement. GIAS understand that the invoices from Group were mislaid in that station (since closed). Payments made on foot of anything other than an original suppliers invoice are considered to be a control failure. In this instance GIAS appreciate that the mislaying of the original invoice led to exceptional circumstances and there was no carelessness by the District Officer or the Finance Officer. According to the supplier’s statement the mislaid invoices were dated 1 January 2012 and 1 January 2013 respectively and each for €160. However, Prompt Payment interest doesn't appear to have been considered. Throughout the Division, the invoices examined were all accompanied by the appropriate authorisations, which were properly signed and certified, indicating that claims for payment are checked. Recommendation Consistent with proper financial procedures, every effort should be made to ensure that all suppliers are paid within the 15 day deadline. All invoices must be date stamped at the point of receipt. Stations should be reminded to: • • • date stamp invoices upon receipt, check the invoice to ensure that it is appropriate and represents a service that was delivered, and promptly forward invoices to the District Office. 15 Ag obair le Pobail chun iad a chosaint agus chun freastal orthu Working with Communities to Protect and Serve Garda internai Audit Section Management Response A Divisional instruction shall issue reminding all personnel of our obligations under the Prompt Payments of Accounts Acts 1997. District Finance Officers will be instructed to examine all invoices received to ensure that they contain sufficient information as to the service provided and return same if sufficient detail does not exist. A Divisional instruction shall issue to ensure that all invoices are date stamped upon receipt GIAS identified instances where overtime was claimed but there was no evidence of approval being sought. Best practice is that prior approval be in writing and attached to the members Claim for hours worked (Form A.85). GiAS appreciate that in the operational environment this may not always be practical but would expect to see evidence of minimum practice which would be a note of a phone call requesting sanction for overtime. Form A85s require three signatures - the claimant, a counter signature (who confirms *7 certify that I have checked this form and that the entries therein are correct and in accordance with the relevant entries in official records and I hereby certify that the entries on this form are correct and are entries in official records that all absences from duty are properly recorded') and the Superintendent’s (or Inspector acting on his/her behalf) authorising signature. For members of Sergeant Rank GIAS have found instances where the counter signature is not being obtained. GIAS can appreciate the difficulties involved, as there may not be an Inspector available to provide the counter signature or the Inspector may be acting on behalf of the Superintendent and is him/herself the authorising signatory. However, the Superintendent who has to authorise the Form A.85 for every member in the District cannot be expected to be familiar with the hours worked, the sick absences and the annual leave taken, of each individual. GIAS view the omission of the counter signature as the loss of a control against error. GIAS appreciates that the Form A.85 is an unwieldy form (with 27 columns on page 1, an A4 sheet of paper). However, it is an important document and by signing it the Claimant and his/her Supervisor are certifying that the form has been completed correctly, effectively they are putting their reputations on the line. In this audit, GIAS found errors on Form A.85s which had been signed, certified and paid. GIAS were pleased to see that the Forms A.85 are being checked against the Post Release Reports, which are signed by the Superintendent. The Chief Superintendent spot checks Validation Report during his Audits. In a perfect world the Post Release Report and the Validation Report would contain the same information. However, the Post Release Report is the information that is sent to the Ag obair le Pobail chun iad a chosaint agus chim freastal orthu Working with Communities to Protect and Serve 16 Garda Interna! Audit Section Financial Shared Services Centre while the Validation Report is the record of payments made by that Centre. GIAS’s view is that a more effective check would be to compare intended input to actual output; in this case the actual Form A85s would be checked to the Validation Reports. It is appreciated that the Validation Reports are available for a very short time; if this window of opportunity is missed then checking the Form A85 to the Post Release Reports could be substituted, but this should be only in exceptional circumstances. GIAS note that the Finance Directorate instruct that the Validation Report be reconciled to the Post Release Report; partly to ensure that the same payroll period is being reconciled. Recommendation in respect of overtime claims the Division should endeavour to introduce best practices, which is that prior approval be in writing and attached to the members Form A.85. In exceptional circumstances where this is not practical, the minimum practice which is a note of a phone call requesting sanction for overtime being attached to the Form A85 should be applied. In respect of the counter signature on the Form A.85, in the absence of an available Inspector Sergeants should be encouraged to obtain the counter signature from a fellow Sergeant. GIAS recognise that this is an imperfect solution but is better than the total omission of this control. Claimants and Authorising Sergeants should be reminded to take their responsibilities seriously in ensuring that Form A.85s or any document they are signing are correct. P rio rity 2 Form A85s be checked to the Validation Reports. Management Response A Divisional instruction shall issue reminding all authorising personnel of the requirement to formally authorise and document all overtime sanctioned. Instructions shall issue regarding the completion of Form A85 and the certification by an appropriate Supervisor. All financial claims including validation reports shall continue to be regularly inspected as part of District and Divisional Audits. GIAS found instances of expense claims that were so poorly presented, or lacking in detail, that it was difficult for Auditor to calculate if the claims were correct. Which raises the issue, if the Auditor experienced difficulty how was the authorising officer in a position to satisfy him/herself that the claim was correct. 17 A g obair le Pobail chun iad a chosahit agus chun freastal orthti W orking with Communities to Protect and Serve Garda Internal Audit Section GIAS found incidences of delays in submitting Travel & Subsistence Claim Forms (Form FMS2). This practice must be discouraged as, in addition to impacting on budget management, the passage of time adds to the complexity of the claim and this results in errors; as has been the case. In the Claremorris District GIAS noted a claim from a member who travelled to Garda Headquarters, Dublin, in order to attend an afternoon seminar. While the member used the cheaper (public) transport there is no evidence that the whole cost of the journey, which would include subsistence expenses, overtime and the loss of a Garda from his/her normal duties, was taken into consideration. Recommendation Expense claims which are lacking clarity or detail should be returned to the claimant. Members must be encouraged to submit Form FMS2s in a timely manner. When approving travel arrangements the full cost of the options must be taken into consideration. Management Response Instructions shall issue addressing the specific shortcomings identified during the audit. Divisional and District inspections shall ensure compliance with Code instructions. A g obair le Pobail chun iad a chosaint agus chun freastai orthu W orking with Communities to Protect and Serve 18 Ag obair le Pobail chun iad a chosaint agus chun freastal orthu W orking with Communities to Protect and Serve In each of the Districts GIAS examined a random pro-forma invoice from Topaz and a sample of vehicle log books: Castlebar In the Castlebar District GIAS are satisfied that the log books are being completed and that the topaz invoices are being certified and by implication checked. Reviewing the sampled invoice the Auditor observed that vehicle registration numbers are generally being recorded, a few exceptions, but this is not the case in respect of the odometer readings. GIAS consider the failure to record the odometer readings to be the unnecessary loss of a control against irregularities. The Auditor noted one incident of card switching on the invoice examined. Service station till receipts were not retained with the vehicle log books. This follows from an instruction from the Superintendent to each of the Sergeants in Charge to "kindly have the attached invoice from Topaz in respect of vehicle............. certified by a Sergeant ...... official drivers are no longer permitted to certify the attached invoices"! States "once this is certified there is no need to submit Topaz receipts at the end of the month". 20 Ag obair le Pobail chun iaci a ehosaint agus chun freastal orthu W orking with Communities to Protect and Serve Garda Internal Audit Section Westport In the Westport District there was evidence of detailed checking of the Topaz invoices, this would be stronger audit evidence if the checker initials his/her work. GIAS, reviewing the sampled invoice, observed that the registration numbers are being consistently recorded at the service station but the odometer readings are not. GIAS consider the failure to record the odometer readings to be the unnecessary loss of a control against irregularities. GIAS noted that the till receipts are attached to the Form A62 but not every fill is recorded on that Form. Failure to record the fills is a loss of a control against irregularities. Baliina In Baliina it was the practice for Designated Driver to check the invoice for their car. GIAS were informed that a new additional procedure is to be introduced where the Finance Officer and District Clerk will check the till receipts to the invoice. The Designated Driver will continue to certify. Not all members were consistently presenting the odometer readings to the Topaz Service Attendants. This failure diminishes the effectiveness of a control against irregularities. Belmullet In the Belmullet District GIAS reviewed the files containing the Topaz receipts and the Form A62 & A43 and found good records and evidence of checking. The Topaz invoices showed that registration numbers and odometer readings were consistently recorded. Claremorris In the Claremorris District GIAS were informed that the Topaz invoices are sent to each station for certification but in March 2014 there was only one station had certified the invoice issued on 31 December 2013. GIAS examined the invoice issued on 31 December 2013 and noted that while the registration numbers were recorded with reasonable consistency the odometer readings were seldom recorded. It was also noted that not all fuel fills were recorded on the Form A62. Recommendation The good practices found in Belmullet should be extended to all Districts in the Division. 21 A g obair le Pobail chun iad a chosaint agus chun freastal ortlui Working with Communities to Protect and Serve Garda Internal Audit Section Members should be reminded to ensure that the topaz service attendants record the odometer readings in addition to the registration numbers. Members in the Westport District should be reminded to record each fill of fuel on the Form A62. Management Response Divisional Management accepts the findings of the Internal Audit Unit and will issue specific instructions to all Distn'cts to address the shortcomings identified. Management also note the positive observations in respect of the Belmullet District which will be included in the Divisional instruction as a template for other Districts to follow. 22 A g obair le Pobail chun iad a chosaint agus chun freastal orthu Working with Communities to Protect and Serve 13.Sick Absence Records There was good evidence of the close monitoring of sickness absence of both Garda and Civilian absence throughout the Division. There was strong evidence of the close supervision of absence and any areas of concern are identified and addressed. Continued supervisory review will increase and aid overall compliance and record keeping. Sick absences are recorded: 1. On the software packages ‘Peoplesoft’ and ‘SAMS’ in respect of civilian staff; and 2. On 'SAMS’ software for Garda members, and the members D.5 (personnel record) are updated on their return to duty. GIAS reviewed the recording of sick absence for both civilian staff and Garda members in all Districts. Some minor differences were found in individual absences A g obair le Pobai! chun iad a chosaint agus chun freastai orthu W orking with Communities to Protect and Serve 23 Garda Internal Audit Section as recorded on 'Peoplesoft1, ‘SAMS’, Form SR1 and personnel records, Form D.5. GIAS wish to point out that this problem is not specific to the Mayo Division it is also occurring in other Divisions. The recording of Sickness Absence on Form D5 must be kept up to date in all Districts. Recommendations Priority 3 GIAS are concerned that the possibility of incorrect reporting of sick absence has the potential to erroneously have an adverse impact on the career prospects, pay and pension entitlements of individuals. Any discrepancies between actual absences and SAMS records or systems weakness in the recording of sick absences should be brought to the attention of HRM. Management Response Divisional Management note the positive comments by the Internal Audit Unit and will continue to monitor closely both the incidents and recording of absences. 24 Ag obair le Pobail chun iad a chosaint agus chun freastai orthu W orking with Communities to Protect and Serve Carda Internal A iltlil Section - Recortl O f Control Failures Divisioni Ate VO D ivisional Self. Aren fu r Iftiprovemenf A7>. j fr'Dcuremrrxt There is an Divisional Procurement Committec (DPC) in place with a representative from each District The DPC is active m monitoring and reviewing areas where contracts could be placed There is no Divisional towing contract m place The request Tor tender is currently with Procurement Section Ji is hoped to publish the lender in Q4 2014. GIAS examined the Divisional Cleaning contract and found Ihul it complied with Public Procurement guidelines. There were no record o f minuted meetings on file Suggested Remedy Risk Procurement Committee's must comply with Statutory Instrument 329.06 Ruropcan Communities: Award o f Public Authorities Contracts 2006 and other regulations. The DPC should hold quarterly meetings which should be minuted While the award o f contracts arc now mainly handled centrally by Procurement Scction the DPC should continue to ensure that there arc no gaps between expiration and renewal dates o f contracts The DPC should also continue to acttvcly monitor the performance o f awarded contracts E[i“ h Gnrda Internal Audit Section - Record Of Control Failures Division M ayo Divisional Scif. So. Area for Improvement Suggested Remedy Risk District: Casdebtir i GIAS examined a sample o f 16 invoices processed by (he District and Finance Section Pttym ent of Jt was found that 30% o f the payments m the sample did not Ai'ctntnls A t'l J997 comply with the Act, GIAS estimating that they took more than the statutory JO days to be paid A further 44'% took between 16 and 30 days to be paid A ll payments should made within 30 days o f receipt of invoice Interest should be added lo payments not made within 30 days as per European Communities (Late Payment m Commercial Transactions) (S 1 No 5 8 0 o f2 0 f2 ) i Prom pt forwent of GIAS noted that some A 8 forms were dated earlier than the Account* A ct 1997 invoice received stamp date. Invoice must be date stamped at the first point o f receipt within the District s im prest 4 i.uf/^em eftt u j rccript\ 1 Irtvoicc Tor medical services did not always record the time o f VIStI Doctors should be reminded to record time o f visit on invoices There were delays m transferring receipts to the District Office From our sample tt took an average o f 64 days to lodge Section A1 monies in the District Bank account after receipt in the public office The average for PSV receipts was 47 days Monies received should be transferred and lodged as per code regulations Mvih .itn M otilint 1 ■ ■ * 1 H U I There was evidence o f Forms A 85 being checked against the Post Release Report, which was signed by the Supt C Supt spot checks Validation Report during his Audits GIAS are please to see that the Forms A85 are being checked to the Post Release Report We note tliat the Finance Directorate instruct that the Validation Report be reconciled to the 1*051 Release Report, partly to ensure that the same payroll period are being reconciled GIAS are recommending that the Form AS5 be checked against the Validation Report In RPE 2 1/?.1'13 member reg. no M H H o \e rc l;iim c ;d , and received payment for, overtime o f 30 mins on 12th July, Member is rosrered from 9pm to 7am on I2,7.y)3 He claims o t (1 hour) from 8.30 to 9pm and from 7 to 7.30 am stating nature o f duty as special patrol On a separate A 55 (for the same penod) relating to murder enquiry' he claims a t on 12r7/l 3 from 7am to 1 lam 11ns would indicate that he has over chimed by t/2 hour The Claimant was a respect o f the counter signature on the Form A 85, in the absence o f an available Inspector Sergeants should be encouraged to obtained the counter signature from a fellow H H H Yl>\'nnce\ IV \tw w % t!nttht o f (h e riltt/*■ ctm! Afltvf ficrnpt.% A ll payments should made within 30 days o f receipt o f invoice Interest should be added to payments not made within 30 days as per European Communities (Late Payment in Commercial Transactions) {S i No. 580 o f 2012) Invoice must be date stamped at the first paint o f receipt within the District Monies were transferred to the District Office and lodged in a timely fashion 'K ille d Observation 1 MjjM 1 5 , V < » w / £ f »>/ /*«J Aifowuttw 6 Mananam'tft of Overtime unit AUommcci A/rinurem ent 7 K V so uf Overtime nntl A tU nm nttn M m utgentenf o f Overtime nm t A lhiritnven M anagem ent o f Overtime anti iff Overtime ittni iUatMttces There was evidence o f Forms A 85 being checked against the Post Release Report, which was signed by the Supt C/Supt spot checks Validation Report dunng his Audits Validation Reports are not being checked but as Post Retease Report shows the same detail as Validation Report my opinion cs that this is ok In RPE 21/07,2013 member reg no H H H r c c ° r d e d 6 hours overtime with no evidence o f approval sought for these hours In the same roster member reg. no worked 8 hours overtime with no evidence o f approval sought for these hours A ll claims for overtime must be approved by the District Officer Best practices indicate that this approval be in writing and attached to the members Form A 85. The minimum practice would be for a note o f a phone call requesting sanction for overtime t on \K .hu .i: In RPE 21;Q7/20t3 member reg. no. his own A 85, this form was certified by the Inspector, In RPE Forms A.85 should not be submitted until correctly signed, 18.8 2013 Form A 85 for member reg no. I H B I VV^S not countersigned and certified countersigned This form was signed by claimant and certified by Inspector M ulnim In RPE IS/8/20 ] 3 member reg. no flH H te c o r d s , an^ approval for, 35 hours paid overtime (directed ordinary ) and 4 hours directed Sunday and also 7 hours worked for TOIL The column 'Number o f Overtime Hours for Payment' (directed ordinary) was totalled mcorrcctly to 45. resulting in the member receiving payment for 10 hours more than was due The column ’Number o f Extra Hours Duty * Directed Ordinary’ was also totalled incorrectly to 45 hours when n should be 42 (35 hours for payment and 7 for TO IL) The Claimant and Authorising Sergeant should be reminded to take their responsibilities seriously in ensuring that documents they are signing arc correct The Claimant signed the A.85 to the effect "I certify that the entries on this form, as completed by me, are corrccl“ and the Authorising Sergeant signed that “ I certify that 1 have checked this form and that the entries therein arc correct41, \U«lmr,; In RPE 10/1 1/2013 the column for'N ight Duty Rostered(8pm Bam) was incorrectly totalled to 49 hours when it should total 53 hours for member reg no H H I This member also records extra hours worked under the Haddington Rond agreement on the reverse o f Form A 85 but they differ from hours recorded on the front o f Form The Claimant and Authorising Sergeant should be reminded to take their responsibilities seriously in ensuring that documents they are signing arc correct The Claimant signed the A ,85 to the effect "I certify that the entries on this form, as completed by me, are correct'1and the Authorising Sergeant signed that MI certify that I have checked this form and that the entries therein are correct’1 M id ] mu In RPE IQ.'t 1/2013 member reg. no H H I ^ a i l c d I days TO IL on 16 10.'13, this is recorded on reverse o f Form A 85 but not signed by supervisory member A ll TOIL availed o f should be recorded on reverse o f Form A 85 and signed by Supervisor 1 no Garda Internal A adit Section - Recant Of Central Failures Divisiott: M aya Divisional Seq. Area for Improvement ,Y«. 11 12 ■ I of Travel X Subxiatence Mtmugrmenl vf Trttref tt Snbii\/encc - Rh k Expense Claim H B H H H w a s submitted on 20 '9/2013 for duty performed between 13/6.13 & 23 07/2013 H H was submitted on 27/09/2013 for duty performed A ll claims for Travel and Subsistence must be prepared and between 01 & 31.07/2013 submitted submitted without undue delay Code (F) 1 I3< 1) and on 28/09/13 for duty performed between 29 & 30 XJ7/2013 and 1 I7(3)(c) refer. submitted on 25'11/2013 for duty performed between 29 7 & M/09 2013. [MW Expense Claim records travel and subsistence for a member from Baliina carrying out duly in Westport Claim is for mileage from Ballintubbcr to Westport each day for 43 days Claim consists o f 7 FMS2 Forms. Dates of FMS2 Forms should be filled in clearly, stating date and time duty arc given on one line o f FMS2 i.e. 29 7/13 (5pm) to 4/8.13 separately for each day member is cfaimmg subsistence (4pm) claiming 1 x hour 1 x 8<12 hour and 5 v 12 hours or greater rale It ts difficult for auditor to calculate if rates are correct as they are not broken down into individual days M e d iu m - --------------- ------------- ■ M Suggested Remedy M ■ — ■ Garda Internal Audit Section - Record O f Control Failures Division; Maya Divisional Set/. \i>. Area fo r Improvement '' Suggested Remedy Risk A lt Form D5's must be updated after each sickncss absence. r cm The management o f SAMS for Garda & Civilian S taffin the Westport Distnct is good GIAS found that some D5 records were 16 Sickttcn Abnwicc r Tofwt invnicti Odometer readings arc frequently not being recorded on the Topa7. invoice Members must be remmded to provide the odometer readings, in addition to the registration number, to the Topaz Serncc Attendant '•I.JlUll. f» Toptti invokes. GIAS identified fiils that were not recorded on the form A62 Members must be reminded to rccord fills on (he Form A62 M u tinci — ■ were recorded correctly, Supervisors must ensure From SRt is completed on resum pl>on o f duly and forwarded to District Office A ll other records are monitored and maintained to a good standard — Garda Internal Audit Suction - Rccord Of Control Failures Mayo Division: Divisional Seij. Areafor Improvement ,V„. Suggested Remedy Risk District: Claremorrls Stutbii: Clarentorris GIAS examined a sample o f 13 invoices processed by the District and Finance Section It was found that all o f the payments were m compliance with Ihe Prompt Payments Act being paid within the 30 days Some 31% took between 16 and 30 days to be paid and 69% paid within 15 days A(l payments should made within 30 days o f receipt of mvoicc Interest should be added to payments not made within 30 days as per European Comm uni Lies (Late Payment in Commercial Transactions) (S I No 580 o f 2012) i Pn>tup1 Payment uf Aicoiitits Ac/ 1997 i Invoice must be date stamped at the first point o f receipt Prompt Payment of Arcunnf* Acf 199? invoice received stamp date indicating that invoices are not being within the District 1mv GIAS noted that some A 8 fornis were dated earl ter than the M.dinm dale stamped when received in the stations - l> 1 1 1 J Overtime t»ut /Il/WMUNI’W 7 X •> GIAS arc pleased to see that the Forms AS5 are being checked to the Post Release Report We note that the Finance Directorate instruct that the Validation Report be There was evidence o f Forms A 35 being cheeked against the Post Release Report, which was signed by the Supt GSupt spot reconciled to the Post Release Report, partly to ensure that the same payroll period are being reconciled GIAS are checks Validation Report during his Audits recommending that the Form A85 be checked against the Validation Report Muntt^trmenl of Overtime nnJ AHowwcm In RPE 21*07/3013 member! Insp. i reg no records 127.13 as 'rest day' where he worked overtime from 8am to lam (t7 hours), however member only claimed and received payment for 16 hours In RPE 1&08/I3 the same member rccords 8:5/13 as working extra hours from 5pm to 11pm (6 hours) without recording the extra hours m either Time ofT 'Extra hours duty, Haddington Rd ' or *No o f o. I hours for Payment' There was no evidence attached to these claims o f approval being sought to undertake these extra hours The Claimant was an Inspector GIAS can appreciate the difficulty o f obtaining a counter signature on the claim from a member o f equivalent rank However, members should be mindful that claims are a reputational issue and explore the opportunities o f locating a suitable colleague to check and countersign any claim Best practices would be for written approval to be obtained for extra hours indicate that this approval be m writing and attached to the members Form A.S5 Munaffctnent t*f Overtime tintt Af/tnttincn in RPE 15.-09/13 & 13-10/2013 member reg no ) signed and authorised her own Forms A.85. These Forms were approved bySupt The same member availed o f TOIL in each o f these rosters and signed the reverse o f Form A 85 herself The Claimant was a ln respect o f the counter signature on a datm for, in the absence o f an available H H H H H H should be encouraged to obtained the countersignature from a f c H o w H H When TOLL is availed o f it must be recorded on the reverse side o f Form A 35 and signed by Supervisory member Mjinngeiifcnt of Overtime nml Allowances In RPE I3"l 0.'13 member reg no H B H r c cords 18/9: 13 as attending Garda HQ for ‘Sams & Gems Course' (13:45 - 17-30), recording normal working day as 9am to 5pm and e\tra hours from 5pm to 6 15pm (1/2 hour time oIT and 1 hour as 'extra duty (Haddington agreement), recording the 19/9(09:00- 17 00} as travel from Dublin When comparing Form A 85 with FMS2 it was noted that member claims public transport rate and I overnight sub When approving arrangements for travel management should lake the full cost o f travel inio account, which in addition to transport includes subsistence expenses, overtime and the absence o f a member from their routine duties Only the options that offer the best value for money should be approved I MW Garda Interim! Audit Section - Record O f Control Failures Division: M ayo D ivisional Seq. Area fo r Improvement So. in Mariaccrnrnl uf Overtime Allowances M TnnvfA of Subsistence M auu^cm cnt o f Truvet Jc II SN bslnem ’tr Suggested Remedy Rist; A ll claims far overtime must be approved by the Distncl In RPE 18 08^ 2013 member reg. no H H B based in Swmford) O fficer Best practices indicate that tins approval be in records working* 3S extra hours (29 o f these on rostcred rest w riting and attached to the members Form A 85. The duys). There is no evidence o f prior approval being rcceivcd for minimum practice would be for a note o f a phone call these extra hours requesting sanction for overtime There was good evidence o f travel & subsistence claims being checkcd for errors and instances were noted where claims were relumed lo members for clarification where Distncl O fficcr was noi satisfied that claim was warranted Observation Members FMS2 and mileage schedule for duty in Eastern Region FM52 Forms should be filled in clearly, stating dale and time re cancellations o f FCPN Investigations arc d ifficu lt to audit as separately for each day member is claiming subsistence exact locations are nol recorded M v ltu u i There was very good evidence ofFMS2 Forms being forwarded in o timely fashion However two instance were noted where 13 M uuuxem enr o f Travel S uhsish'nie ■ wmm k HHflHMHI A ll claims for Travel and Subsistence must be prepared and no submitted without undue delay. Code (F ) 1 13( 1) and H l i were submitted on 04 09 13 for duty performed 1.17(3Kc)refer. between 14th & 17th May and 2■’1f)y 13 for duty performed between 26/08 & 6/9'13 respectively, both claims were submitted by the same member 1MW Hi ....... ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ — i l 1 , a — M M M i ■ ■ - jy y U - m Gardn Interna! Audit Section - Record O f Cottirol Failures Division: Mayo Divisional Si-,,. 0. Area fa r Improvement Absence Suggested Remedy 1 he management o f SAMS for Gardn S taff in the Cforcmorris District is very good Supervisors must ensure From SRI is completed on resumption o f duty and forwarded lo District Office. A ll olhcr records arc monitored and maintained to a very good standard Risk Observation T>>puz i n w i e t ’s Examining the December 13 invoice GJAS observed that while registration were recorded with reasonable consistency the odometer readings were seldom recorded Members must be reminded lo provide the odometer readings, in addition to Ihc registration number, to Ihe Top.iz Servicc Attendant Topaz invoice* GIAS identified fills that wore no! recorded oil !he Form A62 Members must be reminded to record fills on Ihe Form A62 Station: BuUinrobc \ M i u;;i Gardn Intetimt Audit Section - Record Of Control failures Mayo Division: Divisional Sc::. So. Area for ItHprovevtenf S J ! ^ = ^ i v Sugges/ed Remedy " Rfsk M NM H “ District: Bailina GIAS examined a sample o f 8 invoices processed by Che District and Finance Section It was found that 13% o ft he payments in the sample did nol comply with Ihe Act, 01 AS estimating that they took more than the statutory 30 days lo be paid A further 75 % took between 16 and 30 days lo be patd and I3 H paid w ithin 15 days A ll payments should made within 30 days o f receipt o f invoice interest should be added ro payments not made within 30 days as per European Communities (Late Payment in Commercial TransactionsMS I No 580 o f 2012) i {xr<>mpf Payment of Account* Act 1997 2 I*rnu\pt Payment of Invoices must be date stamped at the first point o f receipt Accounts Act J997 invoice received stamp date indicating that invoices are nol being within the District. \h-llMKl GIAS noted that some A8 fonns were daied earlier than ihe dale stamped when received in the stations } 4 Lodgement of receipts (> 7 1 U\* Xhimtgttncnt of Overtime atul MU)y\Htnccn Slip* regularly checks Forms A.85 for recording o f annual leave and sick leave and there was evidence o f members being queried when errors were discovered, \fnntigeiticnf nf Owrtiine if ii Afio>ivnctrs Thure was evidence ofFom is A 85 being checked against the Posi Release Report, which is signed by the Supi. There was evidence o f Supt spot checking Validation Report C/Supt. also spot checks Validation Report during his Audits GIAS are please to see that the Forms A85 are being chcckcd to the Post Release Report. We note that the Finance Directorate instruct that the Validatjon Report be reconciled to the Post Release Report, partly to ensure that the same payroll pcnod are being reconciled GIAS are recommending that the Form A85 be checked against the Validation Report l.im On reviewing Form A.85 for District Clerk it was noled that on occasion she works different rosters and claims night duty allowances. In RPE 18/8 night duty' allowance was claimed on 24 & 25/7 & 3 1/7 & ‘1/8 and in RPE 15 9 night duly allowance was claimed on 5/9 and 12 9 Code [F}3.47 states that Clerical/Designated Allowance is not compatible with rogiered unsocial hours allowances and consequently should nol be claimed simultaneously’ As the District Clerk is in rcccipt o f a designated clerical/administrative post allowance she should nol be entitled to claim nighl-dut> allowance t Aftinugewtnt nf n On 26 November '13 H H H w e is lodged to the bank, this included H M B re c c n ed in October On 29 October H ^ l m s lodged in greater promptness in the lodgement o f receipts should be considered the bank. this included f l M H ' v'hich was received be Tore 1 ] October (h'criimt o/itl Observation Mtmtigemtitt t>f Overtime ttnti AtUiWitttees Tltcre was good evidence m the District that when TOIL was availed o f it was recorded on reverse o f Form A 85 and corrceily Details o f all TOIL availed o f should be entered on the authorised However one mstance was noted in audit sample reverse side o f Form A 85 and signed by members where TO IL was availed o f by member reg no f l H f l o n 5rJ12't3 where this was recorded on front o f Form A 3$ but not on Supervisor reverse. Extra hours for this TO IL were worked earlier in the Roster. \tnnuj(Ctnetyt of Travel & Sttbsiucncc There was good evidence o f FMS2 Forms being queried with members and errors noted on Form were rectified prior lo being input on Oracle. Mnntt^vihcnt of Travel A cc Expense Claim ls ,rom a member based in Ballina claiming sub 5<10 hour rate for duty at Killala Festival from 17 00 * 12 mid-mght on 17th August On reviewing members A 85 H was noted that he records 17th August as working from 20 00 -07:00 ( I Sth). *tw i uv Observation The H U H and Authorising H H f c h o u l d be reminded to lake their responsibilities seriously in ensuring that documents ihey are signing are correct A ll FMS2 Forms must be verified for correctness prior to being countersigned by members supervisor. Mt-.ltutr; Garda Internal Audit Section - Record O f Control Failures D m $ion:\.ft(uyo D ivisional Set). H * Area fo r fmpt-tn'ement Suggested Remedy Risk \ItftutgL'/tit?n( of Tfjwi A: Sith\istcitce Expense Claim H ^ B ^ H H H I H ^ n i p n s i n ^ o f 12 FMS2 forms, ranging in date from 23 4 lo l & l 1/2013, was submtued for paymenl on 12/12/2013. A ll forms were signed by member and countersigned by Sgt on 9/12 and approved by Supt on M/12/13. On reviewing members A 85’s for Ihc periods covered by these claims it was noicd that subsistence claimed ai Ihc 8y the Distncl and Finance Section i>rinjtj>i fttv m c n f t 'f It was found thal all o f the payments were in compliance wilh (he A ccm trm A ct i 997 Prompt Payments Aci being paid within the 30 days Some 2?®b took between 16 and 30 days to be paid and 75^ d paid within 15 days i Prom pt Poyutcnt o f GIAS have seen evidence thal invoices ore not being date Account* A ct i 997 stomped at the pom l o f receipt when thal point is a slat ion A ll payments should made within 30 days o f receipt o f invoice Interest should be added to payments not made wilhm 30 dayi as per European Communities (Late Payment in Commercial Transactions) (5 1 No 580 o f 2012) Invoices musl be date stamped at the first point o f receipt wilhm the District, GIAS are please to see that the Forms AS5 are being checked to ihe Post Release Report We note that the Financc Directorate instruct thal the Validation Report be reconciled to the Post Release Report, partly to ensure lhat the same payroll period are beiny reconciled GIAS are recommending thal the Form ASS be checked against the Validation Report i M fJ h n ri s M u nu^vtnrnl o f O vertime and Af(on'tittc<'\ There was evidence o f Form $ A 85 being checked against the Post Release Report, which was signed by the Supl There is evsdcncc o f Supt spot checking Validation Report C/Supl also spot checks Validation Report during his Audits -1 Xlttmixc/ttaU o f Overtime ontl Alftnrimi'c)- In RPE 21/7,2013 a member from Boyle (reg. no. claimed 48 hours for duly performed al 'Comb'. While Supt ccrtificalion is provided on Form A 85 there ts no 'application to incur overtime’ Form attached A ll claims for overtime musl be approved by the District Officer. Best practices indicate that this approval be in writing and atlachcd lo the members Form A 85 The minimum practice would be for a note o f a phone call requesting sanction for overtime. M u ii u ;.; M tttw ge/nrnl Legal requirements in relation to Public Procurement must be adhered to. > Contracts for the maintenance and repairs of Garda CCTV systems be put in place. > Related areas of telecoms expenditure should be examined to identify whether procurement thresholds are exceeded and whether contracts should be established. > Oracle reports should be used to regularly review expenditure costed against the CCTV subhead. > CCTV spending through imprest accounts should be investigated. > Directives should issue to District Offices to ensure compliance with Procurement guidelines, HQ Directive 118/09 and appropriate storage of data on secure systems. A g o b a i r le P o b a il c h u n ia d a c h o s a i n t a g u s c h u n f r e a s ta l o r th u W o r k i n g w ith C o m m u n i t i e s t o P r o t e c t a n d S e r v e . 4 CCTV Audit Review Update in relation to the issues GIAS is informed asfollows:(a) The (9) pre-existing systems mentioned were installed by a company who controls the system by virtue of the fact that they will not provide the access codes for the matrix which is the core of the system and so they are the only company in a position to maintain the systems. To address this issue will incur costs in the order of €500,000 and these funds did not exist in the ICT budget for 2012, and will depend on budgetary circumstances in estimates for 2013. (b) Some progress has been made to convert Tralee into an opensourced system to allow it to be offered for contract. (c) All ICT expenditure including CCTV is reviewed on a twice monthly basis by the Executive Director of ICT, the Finance Directorate along with the ICT Financial Management Team. (d) Oracle reports are supplied and reviewed by the ICT Financial Management Team with the Finance Directorate at a meeting every two weeks. When necessary these expenditure profiles are reviewed over a shorter period. (e) All ICT expenditure is reviewed to ensure compliance with the instruction of the Executive Director of ICT. In emergency and exceptional situations a District may apply directly for an item from either IT or Telecommunications and if not centrally available provision could be made to procure it locally once approved by either superintendent. GIAS is also aware from our continued programme of Divisional audits that offices continue to purchase USB/hard drives/CD-R’s from private suppliers for downloading and storage of footage from CCTV cameras. Evidence of IT/Telecoms approval is not always available to audit. While overall financial management is tightly controlled by senior management in the organisation, GIAS recommends that local managers be reminded periodically from Headquarters of the need to adhere to the necessary Statutory instruments, HQ Directives and policy in relation to procurement, finances and the storage of data on laptops/mobile devices/USB’s etc. Security, reputational and financial risks may result. A g o b a i r le P o b a ii c h u n ia d a c l i o s a i n l a g u s c h u n f r e a s ta l o r th u W o r k i n g w ith C o m m u n i t i e s t o P r o te c t a n d S e rv e . 5 A g o b a ir ic Pobaii chun iad a chosaint agus chun freastal oriliu W orking w ith C o m m u n itie s to P rotect and Serve. A g o b a ir le Pobail chun iad a c h o sa in t agus chun Ireastal or W o rk in g w ith C om m unities lo P rotect and Serve. CCTV Audit Review A g o b a i r le P o b a il c h u n ia d a c h o s a i n t a g u s c h u n f r e a s ta i o r th u W o r k i n g w ith C o m m u n i t i e s t o P r o tc c t a n d S e rv e . 8 CCTV Audit Review 5. Prompt Payments of Accounts Act 1997 (Low Risk) Summary findings from original audit GIAS noted that received date stamping was not consistently used and also identified opportunities for streamlining processes. Summary recommendations from original audit GIAS recommend that > Invoices be 'date stamped’ at the point of first receipt in the organisation and processed in accordance with the Prompt Payment of Accounts Act 1997 (PPA). > GiAS also proposed that improved compliance could be achieved through the streamlining of the verification/certification process by: a) Requiring suppliers to submit invoices directly to the Regional Telecoms Officers for certification. b) Forwarding all certified invoices directly to the Executive Director of Finance for payment approval and processing to FSSC. A g o b a i r le P o b a ii c h u n ia d a c h o s a i n t a g u s c liu n f r e a s ta l o r l h u W o r k i n g w ith C o m m u n i t i e s to P r o t e c t a n d S e rv e . 9 CCTV Audit Review c) Confirmation of compliance with works required should be forwarded to Telecommunications for completion of records. Update in relation to the issues GIAS is informed that invoices are now stamped 'date received’ at the point of first receipt and a direction was sent to all Telecommunications members. All invoices are received centrally by Telecommunications Stores and managed there. A single form is attached to the certified invoice and signed by Superintendent Telecommunications and sent directly to the Executive Director of Finance. Local telecommunications technicians and the respective Regional telecommunications Sgt are emailed and requested to certify the repair as outlined in the contractor’s original quotation. A g o b a i r le P o b a il c h u n ia d a c h o s a i n t a g u s c h u n f r e a s ta i o r th u W o r k i n g w ith C o m m u n i t i e s to P r o te c t a n d S e r v e . 10 CCTV Audit Review 7. Payment Process (Low Risk) Summary findings from original audit GIAS was generally satisfied that the controls around the payment process were strong. Summary recommendations from original audit GIAS advised that improvements could be made in the Payment Process through the streamlining of the verification/certification process. It was recommended that Regional Telecoms officers examine proposed repairs in advance of Telecommunications issuing a purchase order number. Verification for completed works must be a matter for Regional Telecoms officers and not the suppliers of the service. Update in relation to the issues GIAS is advised that all expenditure is tested by Telecommunications to ensure that it is necessary and provides value for money. Additionally all work must be certified by the closest Telecommunications functional unit as being completed satisfactorily in advance of any invoice being paid. Conclusion The original Audit Report made findings in relation to four medium risk areas and three low risk areas. Improvements were recommended to support the management in achieving efficiencies and improved compliance with regard to CCTV best practice and value, rules and guidelines. Following review, three areas remain Medium/Priority 2 and the remainder considered Low/Priority 3. This Review Audit has provided GIAS with reasonable assurance that progress is being made in the areas commented on, specifically with regard to appropriate training of operators and access to and management of CCTV footage. A g o b a i r le P o b a il c h u n ia d a c h o s a i n t a g u s c h u n f r e a s ta l o r th u W o r k i n g w ith C o m m u n i t i e s to P r o te c t a n d S e rv e . 11 CCTV Audit Review We are pleased to be updated in relation to the progress that has been achieved with regard to development of the new CCTV Policy and Code of Practice by the CCTV Working Group. We note the recommendations regarding training and concur with the need to address legislative as well as policy and practice issues. We also understand that the forthcoming Policy will include recommendations in relation to access and control of data and we will verify matters in practice on the ground in due course as part of future audits. These important areas remain classified as Priority 2. Acknowledgement GIAS would like to express our gratitude to the staff of the Telecommunications and Community Policing offices and Telecommunications staff in Districts consulted for their courtesy, co-operation and assistance during the course of this audit. Niall Kelly Niall Kelly Head of Internal Audit Date: 6/3/13 A g o b a i r le P o b a ii c h u n ia d a c h o s a i n t a g u s c h u n freasia.1 o r th u W o r k i n g w ith C o m m u n i t i e s t o P r o t e c t a n d S e r v e . 12