Part 6: Main recommendations
Report to the Council: Additional assurance work on travel expenses, redundancy and severance payments.
This report does not provide detailed recommendations for Wintec to address as some of the issues identified within this report will take time and a cultural change to address. However, there are some critical controls which should be addressed as a priority. Recommendations for these are detailed below:
| No. | Recommendation |
|---|---|
| 1 | Systems should be developed to strengthen the control over cash advances and enable Wintec to demonstrate how all funds have been applied. |
| 2 | Implement a system supported by policy and guidance which ensures that staff travelling prepare a proposal for consideration by their line manager which sets out the intended outcomes of the travel and a reasonable estimation of the likely costs. Approval should consider whether:
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| 3 | Expenditure incurred should be supported by appropriate evidence. This should be sufficient so that the approver is able to determine what has been incurred. This could include tax invoices, receipts or other validating documentation. In instances where receipts are unavailable this should be explained. |
| 4 | Review practices around the approval of travel expenses to ensure that the principles within the Financial Delegations Principles and Procedures are applied and update guidance where necessary. |
| 5 | Undertake a review of Wintec practices and policies in relation to sensitive expenditure. This should include:
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