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City of Glasgow College Annual Report & Accounts 2020-21
review of previous internal and external audits and related
documents, and in consultation with a number of College
managers. This assessment informed the Internal Audit
plan which specified audits of particular areas of College
activity throughout the period of the plan. The Plan
continued through 2020-21 and provided the Committee
with the following Reports:
Internal Audit Reports
• IT Systems Development/Implementation: Assurance
level - Satisfactory, with one medium priority action
agreed - to produce a suite of systems development
project documents, as outlined in the IA report, and
develop summary guidance for staff in relation to the
College's approach to project management.
• Budgetary Control: Assurance level - Satisfactory.
In this report the auditors reported the College's
budgetary control practices and protocols. It
specifically considered budget monitoring procedures
in place centrally and within a sample of Faculties
and Support Services, as well as cash flow reporting
to senior management and the Board, the Glasgow
Colleges' Regional Board and the Scottish Funding
Council (SFC). Three low level recommendations
and one medium were agreed, relating to the annual
budget process, ensuring consistency and identifying
potential savings, as well as training for budget holders
• External Communications and Marketing: Assurance
level - Satisfactory. Two low priority actions were
agreed to review the College's Communications
Strategy and Policy, and the development of a specific
Communications Plan for students.
• Staff Recruitment and Retention: Assurance level
- Satisfactory. One low level recommendation was
agreed: to review the Recruitment and Selection Policy
and associated Procedures
• Asset Management: Satisfactory. One medium level
and four low level recommendations were agreed.
The medium level recommendation was to implement
an effectively managed enforcement approach to
the recovery of IT devices (predominantly laptops)
to alleviate the problem of digital poverty for many
students, and enable effective engagement with their
studies. Realistic recovery rates to be calculated in line
with Scottish Government expectations in supporting
digital inclusion. Other recommendations related to
verification, record-keeping, and an IT solution to asset
management.
• Leadership Reorganisation: Assurance Level -
Satisfactory. Four low level recommendations were
agreed. These related to a new protocol for the formal
review of all organisational change programmes; a
proportionate project management methodology for
the planning and delivery of transformational projects;
resource allocation to programmes and projects;
and formal evaluation of training provision to new
postholders.
• General Ledger: Assurance level - Good. This positive
report included only one low level recommendation for
agreement, involving an automated monthly journal
process to improve both the business efficiency and
controls in place when updating the GL accounts.
Internal Audit Report and Recommendations High Medium Low Overall
IT Systems Development/Implementation 0 1 0 Satisfactory
Budgetary Control 0 1 3 Satisfactory
External Communications and Marketing 0 0 2 Satisfactory
Staff Recruitment and Retention 0 0 1 Satisfactory
Asset Management 0 1 4 Satisfactory
Leadership Reorganisation 0 0 4 Satisfactory
General Ledger 0 0 1 Good
Totals 0 3 15
Ref: Internal Audit Reports to the Audit Committee 2020-21: MHA Henderson Loggie