North West Region Waste Management Committee running effectively, audit finds

An audit of Derry and Strabane Council's North West Region Waste Management Committee has found no issues.

The audit was discussed at the council's Assurance, Audit and Risk Committee on Monday 20th November.

Council Auditor Brian O'Neil presented the report to councillors.

“A straightforward report in front of you. No issues at all arising in the audit of the North West Waste Management Group,” he said.

During the audit internal controls, accounting systems and procedures to 'the extent considered necessary' for the effective performance of the audit.

Auditors did not identify any priority one recommendations in relation to standards, processes, and structures of the committee.

Priority one recommendations cover significant issues for the attention of senior management which may have the potential to result in material weakness in internal control.

The committee was found to be operating effectively, with no issues in relation to irregularity, impropriety or losses.

A number of suggestions to improve narrative disclosures and to ensure completeness of the disclosures required under the Code of Practice on Local Authority Accounting and other relevant guidance.

The accounting policies and judgements, including those made on accounting estimates, were considered to be appropriate

Councillor Martin Reilly said the fact that there were no issues was down to good work.

“No questions. It's worth noting that such a clean report is the outworking of a lot of good due diligence by all those involved,” he said.

No priority two or three recommendations were outlined in the audit.

Priority two issues are described as important issues which need to be addressed by management in their areas of responsibility.

Priority three issues are of a more minor nature which represent best practice.