Consultation: Code of Audit Practice for Local Government Bodies
I refer to the above consultation and the Local Government Auditor’s letter of 2 September 2015.
I am setting out here the comments of NIPSA, Northern Ireland’s largest trade union and also the biggest trade union in local government, representing just under 4,000 local government employees including those who transferred into the sector under RPA on 1 April this year.
Before setting out specific comments on the draft Code the following general points are made:
- It is highly disappointing that Local Government trade unions were not included with the consultee list (Annex C).
- The Local Government Auditor needs to engage with the trade unions as a key stakeholder in the sector. This is especially so given the RPA restructuring, additional transferred functions and the Performance Improvement framework.
- NIPSA made numerous submissions to the DOE and to the Assembly Committee on various aspects of RPA/Local Government re-organisation. These included comments on the introduction of the Performance Framework.
- NIPSA, as an APSE affiliate, has considered the APSE Briefing document 15/49 on the draft Code and would broadly concur and endorse the comments in the briefing document.
The specific comments on the draft Code are as follows:
Preface
Page 4: NIPSA is wholly opposed to the use of external audit firms.
Page 5: NIPSA expects to be consulted on an ongoing basis as to revisions to the Code and any regulations made under Articles 24 and 102.
Chapter 1
1.4: NIPSA expects to be consulted on the introduction/revision of performance improvement duties/targets by Departments/Local Government Auditor and individual Councils.
1.6: The points and areas covered here clearly impinge upon local government employees and there is a need to engage with NIPSA.
Chapter 3
This Chapter is of the utmost importance to NIPSA in representing the interests of members.
3.4: NIPSA welcomes the inclusion of ‘effectiveness’, it is important that the effective delivery of public services is treated as importantly if not more so than economically/efficiently.
3.10: There is a need for timeous and detailed engagement with NIPSA on such studies.
Chapter 4
4.8: There should be consultation with NIPSA on any direction that has implications for local government employees.
Bumper Graham
Assistant General Secretary