Top

Top

AUDIT COMMITTEE

 

Minutes of a meeting held on 24th February, 2015.

 

Present:  Councillor K. Hatton (Chairman); Mr. P. Lewis (Vice-Chairman); Councillors J. Drysdale, Mrs. P. Drake and M.R. Wilson.

 

Also present: Mr. S. Barry (Wales Audit Office) and Mrs. Llinos Brown (Grant Thornton UK LLP).

 

 

896     ANNOUNCEMENT -

 

Prior to the commencement of business the Chairman paid tribute to Councillor Keith Geary, a Member of the Audit Committee, who had recently passed away.  All present stood for a moment’s silence in remembrance of Councillor Geary.

 

 

897     APOLOGY FOR ABSENCE -

 

This was received from Councillor J.C. Bird.

 

 

898     MINUTES -

 

RESOLVED - T H A T the minutes of the meeting held on 18th November, 2014 be approved as a correct record.

 

 

899     DECLARATIONS OF INTEREST -

 

No declarations were received.

 

 

900     UPDATE ON THE PERFORMANCE AUDIT PROGRAMME 2014-2015 (MD) -

 

The Committee received an update report on the Performance Audit Programme 2014/2015, produced by the Wales Audit Office. 

 

The Local Government (Wales) Measure 2009 and the Local Government Act 1999 required the Auditor General to carry out an annual Improvement Assessment to determine whether the Vale of Glamorgan was likely to comply with the requirements of Part 1 of the measure. This involved

 

-           a review of the Council's arrangements to secure continuous improvement;

-           improvement studies of areas which may hinder improvement or transformation or give rise to inefficiencies;

-           bespoke pieces of work related to the Council's improvement objectives and arrangements; and

-           an audit of the Council's published improvement plans and its self-assessment of performance.

 

The Performance Audit Programme outlined work to be undertaken in the Council between April 2014 and March 2015 by and on behalf of the Auditor General under the Local Government (Wales) Measure 2009 and Parts 2 and 3A of the Public Audit (Wales) Act 2004.

 

A copy of the Performance Audit Programme update was attached to the report at Appendix A.

 

RESOLVED - T H A T the update on the Performance Audit Programme be noted.

 

Reason for decision

 

In order to review and progress the Performance Audit Programme.

 

 

901     AUDIT COMMITTEE - WALES AUDIT OFFICE FINANCIAL PLANNING ASSESSMENT (MD) -

 

Committee was provided with a report in relation to the findings of the Wales Audit Office assessment in respect of the Council’s overall Financial Planning arrangements.

 

During the period May to August 2014, the Wales Audit Office (WAO) examined authorities' financial position and how they were budgeting and delivering on required savings.  This work considered whether authorities had robust approaches in place to manage the budget reductions that they were facing to secure a stable financial position that would enable them to continue to operate for the foreseeable future. 

 

The study examined what the Council itself had done to seek assurances that its arrangements to support safeguarding were effective by reviewing how the Council was discharging its safeguarding responsibilities at all levels.

 

The work focussed on answering the following question:  Is the authority managing budget reductions effectively to ensure financial resilience?

 

The WAO had set their conclusions on both the track record and future prospects of the Council:-

 

Track Record - whether the Vale of Glamorgan Council (the Council) successfully identified, planned for, and delivered the savings required in the period 2011-12 to 2013-14; and, if there was a shortfall, how was this addressed?

 

Future prospects - whether the Council had an effective corporate framework for financial planning, exercises effective financial management and control, had a robust framework for reviewing and challenging financial performance; and whether the Council had realistic plans to make the savings required for 2014-15 and was taking appropriate steps to deliver them.

 

The report concluded that:

 

The Council had effective financial management arrangements in place.  This conclusion was reached because the WAO found that the Council had a good track record in delivering a balanced budget within year, monitoring service specific savings was undertaken by scrutiny committees.  The WAO also found that the Council had an effective corporate process for developing its future financial plans. 

 

RESOLVED - T H A T the Wales Audit Office Report in respect of the Council’s overall Financial Planning arrangements be noted.

 

Reason for decision

 

That the Committee was informed and fully aware of the findings and conclusions of the review.

 

 

902     AUDIT COMMITTEE - WALES AUDIT OFFICE LOCAL AUTHORITY ARRANGEMENTS TO SUPPORT SAFEGUARDING OF CHILDREN (MD) -

 

The Committee was provided with a report in relation to the findings of the Wales Audit Office Review regarding Local Authority Arrangements to Support Safeguarding Children.

 

During the period March to May 2014, the Wales Audit Office completed a review of the assurance and accountability arrangements of the Vale of Glamorgan Council (the Council) for ensuring that safeguarding policies and procedures were in place and being adhered to. 

 

The study examined what the Council itself had done to seek assurances that its arrangements to support safeguarding were effective by reviewing how the Council was discharging its safeguarding responsibilities at all levels.

 

The study focussed on answering the following question:  Do the Council's governance and management arrangements provide assurance that children are safeguarded?

 

The main questions that the review sought to answer were:

  • Are there clear governance, accountability and management arrangements for overseeing whether the Council is meeting its safeguarding responsibilities to Children?
  • Is the Council monitoring and evaluating appropriate information, which provides assurance that it is meeting its safeguarding responsibilities to Children?
  • Are assurance systems operating effectively?

The report concluded that the arrangements for governance, accountability, management, monitoring, evaluating, identifying and acting on improvements was overall adequate but some improvements could be made.  The WAO also concluded that overall whistleblowing arrangements were sound but could be improved by providing training for officers and members, and evaluating awareness of the revised and updated corporate Whistleblowing Policy. 

 

A copy of the Wales Audit Office report on Local Authority Arrangements to Support Safeguarding of Children was attached to the report at Appendix A.  The report made three recommendations for improvement:

  • Ensure that the role and responsibilities of the Local Authority Designated Officer (LADO) were clarified and understood across the Council.
  • Develop a Corporate Safeguarding Policy that clearly specified roles, responsibilities and procedures for safeguarding and took into account local circumstances.
  • Ensure all elected members and staff who come into contact with children on a regular basis receive training on safeguarding and child protection issues and the Council's corporate policy on safeguarding.

The Operational Manager for Safeguarding and Performance confirmed that she was the designated Lead Officer for Child Safeguarding for the Authority.  The Director of Social Services is acknowledged as being the senior officer within the Council with final accountability for this area of work.

 

It was confirmed that the Corporate Safeguarding Group met every three months and was chaired by the Director of Social Services and safeguarding reports were taken to Cabinet and referred to relevant Scrutiny Committees on a six monthly basis.

 

A Member expressed concern as to whether Members were aware who they should raise any safeguarding concerns with in the authority.  In response, the Operational Manager for Safeguarding and Performance advised that these issues would be included within their Action Plan and that a Corporate Safeguarding Policy was currently being drafted which would address these issues in regard to both vulnerable adults and children.  Furthermore, it was confirmed that the Director of Social Services would be raising the matter of Member Training in relation to safeguarding with the Corporate Management Team (CMT).  Progress on these plans would be reported to Cabinet and Scrutiny Committees every six months.

 

It was confirmed, that of the people surveyed, the majority understood that they had a responsibility to protect vulnerable people and the main learning point was to ensure that people knew where to go to report any safeguarding issues.  A Member suggested that an information leaflet could be produced about safeguarding issues to help disseminate the relevant information. 

 

RESOLVED - T H A T the Wales Audit Office report on Local Authority arrangements to support safeguarding of children be noted.

 

Reason for decision

 

That the Committee was informed and fully aware of the findings and conclusions of the Review.

 

 

903     CERTIFICATION OF GRANTS AND RETURNS 2013/2014 (MD) -

 

The Committee received a report in relation to the Council’s External Auditor’s report on the Grant work undertaken for 2013-14. 

 

The Council received and certified 16 grant claims and returns from government departments and other bodies requiring external audit certification in 2013-14, supporting income of £128,958,772.

 

Grant Thornton UK LLP (GT), as the Council's external auditors and acting agents of the Wales Audit Office (WAO), was required to certify the claims submitted by the Council.  This certification typically took place some 6 - 12 months after the claim period and represented a final but important part of the process to confirm the Council's entitlement to funding.

 

The report summarised the External Auditor's overall assessment of the Council's management arrangements in respect of the certification process and drew attention to significant matters in relation to individual claims.

 

A summary of all claims and returns subject to certification was provided, attached at Appendix A to the report, together with the certification fee and outcome of the External Auditor's review.  The key message from the review was that while the Council had generally adequate arrangements in place for the production and submission of its 2013-14 grant claims, there was scope for some improvement.  The Council worked closely with the External Auditors to ensure that an accurate and up-to-date schedule of 2013-14 grants was in place throughout the year.  Overall the External Auditors certified 16 grants and returns; 11 were unqualified with no amendments; 3 were unqualified but required some amendments to the final figures; 1 required a qualification to the audit certificate and 1 was qualified and required some amendment to the final figures.

 

The officer present from Grant Thornton UK LLP informed the Committee that there were three recommendations within the report, all of which had been implemented, therefore, there were no concerns going forward. 

 

RESOLVED - T H A T the Council’s External Auditor’s report on the grant work undertaken for 2013/14 be noted.

 

Reason for decision

 

To facilitate the monitoring of the audit function.

 

 

904     AUDIT COMMITTEE - ACCOUNTS AND AUDIT (WALES) REGULATIONS 2014 (HF) -

 

The Committee received an update report on the changes to the Accounts and Audit (Wales) Regulations. 

 

The current Accounts and Audit (Wales) Regulations 2005 (as amended) provided the regulatory regime which underpinned the financial reporting and accounting of local government bodies in Wales. 

 

Welsh Government had now revoked and replaced these regulations (including Statutory Instrument 2007, 2010 and 2013 with the Accounts and Audit (Wales) Regulations 2014 which come into force on 31st March 2015 and would affect the completion of the 2014-15 financial accounts.

 

The 2014 Regulations differ in a number of respects from previous Accounts and Audit Regulations.  Of particular note among the changes were the following:

  • To assist relevant bodies to identify how the provisions applied to them and what was required of them; a change to the presentation of the Regulations had been made.  To facilitate this, the types of relevant bodies were separated into 2 broad areas.  

(i)         "larger relevant bodies" - those required to follow accounting practices contained in the Chartered Institute of Public Finance & Accountancy (CIPFA) Code of Practice and had the freedoms provided by the prudential system of capital controls set out in part 1 of the Local Government Act 203. 

(ii)        "smaller relevant bodies" - those permitted by the existing Regulations to prepare simpler published accounts and who were subject to less demanding procedural requirements.  Relevant bodies were now identified specifically in the Regulations, rather than by reference to other pieces of legislation providing more clarity.

  • The increase in the threshold of gross income or gross expenditure for smaller relevant bodies, from £1 million per year to not more than £2.5 million;
  • Changes to the procedures for approving and publishing accounts;
  • The separation of procedures governing published accounts and audit for larger relevant bodies from that for smaller relevant bodies in the structure of the Regulations; and
  • It was no longer an offence to fail to comply with any aspect of the Regulations.

Appendices attached to the report detailed a summary of the contents of the Accounts and Audit (Wales) Regulations 2014 and the Statutory Instrument.

 

The Head of Finance confirmed that in terms of the Regulations, the Vale of Glamorgan Council was regarded as a larger relevant body.

 

RESOLVED - T H A T the changes to the Regulations as set out in the report be noted.

 

Reason for decision

 

That the Committee was informed and fully aware of the legislative changes which impacted on the finance and audit functions. 

 

 

905     AUDIT COMMITTEE - ANNUAL REPORT ON SCHOOLS 2013/14 (HF) -

 

The Committee received a report issued to the Director of Learning and Skills summarising the findings made by Internal Audit in relation to the school based audits conducted in the 2013/14 audit year.

 

On an annual basis the Internal Audit Section visited a proportion of the Authority’s Primary, Secondary and Special Schools in order to carry out a pre-determined programme of work, with a view to giving the school, their Governing Body and the Authority assurance that controls were operating effectively.

 

In 2013/14 over £85 million was delegated to the Authority’s Secondary, Primary and Special Schools.

 

Internal Audit aimed to audit every school at least once every three years, with increased visits if necessary, on the basis of a risk assessment.  The risk assessment would incorporate schools who were deemed to provide limited or no assurance in controlling risks in the past, schools where there had been changes in key personnel such as the Head Teacher or Administrative Officer, schools due to amalgamate or having just amalgamated and any other concerns brought to Internal Audit’s attention.

 

In 2013/14 all schools subject to an audit visit were issued a pre audit questionnaire and required to submit selected documentation prior to the visit.  This information was then reviewed and the audit programme tailored to focus on the high risk areas identified.  Thus, not all areas of the schools programme were subject to review during the audit visit as assurance was gained from the pre audit questionnaire responses.

 

For 2013/14, a total of 21 audit visits were conducted, an additional 2 primary schools and 1 comprehensive school received a special audit visit due to concerns raised in the year.  The visits included; 4 Comprehensive schools (including 2 payroll audits); 16 Primary schools and 1 special school; plus the three special/unplanned audits.  Key findings made during these audits were detailed within the report attached at Appendix A.

 

Based on the Audit Opinions assigned to each of the schools visited, 71% achieved a rating of substantial assurance and 29% achieved reasonable assurance.  No schools were given Limited assurance rating which was an improvement on 2012/13 where there were 2, representing 9.5%.

 

In response to a query in relation to Child Protection and Safeguarding checks, detailed at point 4.13 of the report, it was confirmed that schools would be re-visited to ensure that any recommendations had been implemented.

 

Following the presentation of the report a suggestion was made that the report be referred the Lifelong Learning Scrutiny Committee, following which the Audit Committee Chairman agreed to speak to the Chairman of this Scrutiny Committee in relation to this matter.

 

RESOLVED - T H A T the content of the Annual Report on Schools 2013/14 be noted.

 

Reason for decision

 

That the Committee was fully informed in relation to the school based audits conducted in the 2013/14 audit year,

 

 

906     BUILDING SERVICES UPDATE (OMA) -

 

The Committee received a report to provide it with an update on the progress made in respect of the Building Services reviews. 

 

On 8th July 2013 the Audit Committee received a report from the Managing Director which outlined the significant control weaknesses within Building Services.  The Audit Report recommended a number of actions to be undertaken by the Head of Housing and Building Services and these where outlined in the report submitted to the Audit Committee at this meeting.

 

Since the submission of the Internal Audit report to the Audit Committee on 8th July 2013, a significant number of follow up reviews had been concluded and reports issued to the Head of Housing and Building Services.  In addition, the Audit Committee had received three further reports (16th September 2013; 7th July 2014 and 18th November 2014) providing updates on the progress being made in relation to implementing the recommendations made by Internal Audit. 

 

As a result of the substantial control weaknesses identified within Building Services - Mobile Working, it was necessary to highlight these matters within Section 11 - Significant Governance Issues of the Council's Annual Governance Statement for 2013/14.  Internal Audit had therefore, recently concluded a further review to ensure that satisfactory progress had been made to address the weaknesses and therefore avoid any further inclusion within future Annual Governance Statements.

 

Since the initial review concluded in July 2013; a "Change Plan" was developed by the Head of Housing and Building Services which was presented to the Cabinet Working Group (the agreed governance board) on 30th September 2013 which was endorsed by Cabinet and presented to Audit; Scrutiny Committees (Corporate Resources) and (Housing and Public Protection).  Subsequent audit reviews had taken place since this time and the findings reported to the Audit Committee in the form of progress reports.  The progress reported since July 2013 detailed improvements as well as potential for further and continued development.

 

A partial restructure was undertaken by the Head of Housing and Building Services in early 2014 in order to clearly define management roles within the responsive repairs service.  A Senior Maintenance Officer for responsive repairs was put in place along with two Planners.  In May 2014, a new Operational Manager for Building Services took up the role.  These structural changes had been a catalyst for positive transformation within Building Services.

 

In May 2014 a "health check" report was commissioned from Xmbrace by the Head of Housing and Building Services.  The previous Xmbrace report dated February 2013 had been extremely negative and reported concerns (illustrated as red traffic lights) in the majority of areas tested.  The May 2014 follow-up showed significant improvement.  The majority of areas tested this time round were recorded as green "traffic lights".  A pleasing and encouraging result for Building Services which also formed the basis of the audit follow up in August 2014.

 

The latest Internal Audit follow up review had just been concluded.  The scope of the audit was to ensure that satisfactory controls were in place and operational within the areas of: Mobile Working; Status 10s; Sub-contractors; Call out; Inspections; Ticketed work and Stock (incorporated within Mobile Working, Call out and ticketed areas).  The audit testing incorporated data for the period 1st April to 31st December 2014.

 

During this nine month period (April to December 2014) 11,735 jobs were raised on ConSol by Building Services to a value of £3,924,271.  A further analysis of this data provided the Auditors with a breakdown of the category of work; how many jobs were raised on ConSol for the specific categories and the value of work undertaken by each.  From this analysis it showed that the majority of jobs (71%) were undertaken by the mobile workforce. It was therefore pleasing to report that with regards to Mobile working; call outs; ticketed work and stock; significant improvement in the overall control environment was evident from the testing undertaken.

 

With regards to Status 10's the Audit Committee received an update on Status 10 jobs in November 2014.  This recent audit follow up work identified that once again significant improvement in the overall control environment had been achieved.  From testing; the Auditor established that as at 31st December 2014 there were 1,209 jobs with a total value of £1,552,481.  These were then profiled by age and the results showed that 78% (941) were created less than three months ago; 22% (252) between three and nine months and only 1% (16) of the jobs were older than nine months.  Of these 16 jobs it was established that 11 (69%) related to WHQs work, which by its nature could take months to complete due to the range of work involved.

 

There remained some issues regarding inspections. The records could not evidence whether the number of pre inspections were reducing or whether post inspections were effective in ensuring that work was being completed within time to a satisfactory standard and whether the number undertaken was reasonable for the resource available. The one key area identified from the testing that still needed to improve was the engagement of sub-contractors.  The follow up review identified that there was a need for management to ensure that Maintenance Officers fully complied with the Financial Procedure Note regarding the use of Sub-Contractors to ensure that the expenditure was controlled and that value for money could be demonstrated.  The Operational Manager had already taken steps to develop an action plan aimed at improving the procurement processes for engaging sub-contractors and obtaining quotes.

 

Therefore having regard to the comprehensive audit testing undertaken in the areas as outlined in paragraph 8; it could be concluded that the Section had worked hard to implement the changes necessary to demonstrate that improvements had been made.  Based on the outcome of Internal Audit’s follow up review they concluded that reasonable assurance could now be placed on the overall internal control environment.  A further follow up on the area of Sub-contractors / Inspections would be included within the 2015/16 annual Audit Plan and scheduled for the first half of the year.

 

Queries were raised by Members in regard to the value of the jobs which were sub-contracted out and whether the Building Services used the same contractors on a regular basis.  In response, the Operational Manager advised that they would ascertain this information and feedback to the Committee accordingly.

 

Concerns were raised by Members in relation to the current Financial Procedure Rules, particularly in relation to their use and effectiveness for obtaining quotes for sub-contracted jobs and expressed the view that these rules should be reviewed. 

 

Further concerns were expressed with regard to the issues raised within the report in relation to pre-inspections, in response to which, the Operational Manager advised they would look into this issue and report back to the next Committee meeting.

 

Following presentation of the report, the Operational Manager for Audit informed the Committee that there was a possibility that the OHMS system could be utilised to input post inspection information in order to manage this work area and  improve the effectiveness of the process.  A recommendation had been made to look at efficiency savings in this area.

 

RESOLVED -

 

(1)       T H A T progress made in respect of the Building Services review be noted.

 

(2)       T H A T the report be referred to the Scrutiny Committee (Housing and Public Protection) for consideration and information.

 

(3)       T H A T the Financial Procedure Rules be reviewed and a report be brought back to the next meeting of the Audit Committee.

 

Reasons for decisions

 

(1)       To facilitate the monitoring of the Council’s overall internal control environment.

 

(2)       To apprise the Scrutiny Committee (Housing and Public Protection) of the progress made in respect of the Building Services review.

 

(3)       To assess whether the current Financial Procedure Rules were effective, in order to ensure that expenditure was controlled and value for money could be demonstrated.

 

 

907     INTERNAL AUDIT - OUTTURN REPORT - APRIL 2014 TO JANUARY 2015 (OMA as HA) -

 

The Committee was provided with a report which informed it of actual Internal Audit performance against the 2014-15 Plan for the period 1st April, 2014 to 31st January, 2015. 

 

The 2014/15 Internal Audit Plan was submitted to the Audit Committee for approval on 28th April 2014 (Minute No.1080).  The Plan outlined the assignments to be carried out, their respective priorities, an estimate of resources needed and differentiated between assurance and other work.

 

The actual position for the ten months compared against the Plan was detailed in the table below. 

 

The figures showed that 1,266 actual productive days had been achieved, which equated to 103% of the overall planned productive time available for the period.

 

Directorates

2014-15

Full Year

Plan Days

Proportion of

Plan Days Available for

April to Jan. 2015.

2014-15

April to Jan. 2015

Actual Days

 

Resources

565

471

365

Development Services

95

79

55

Visible Services and Housing

165

137

124

Learning and Skills

153

128

144

Social Services

110

92

73

Cross Cutting

225

188

158

Contingency - unplanned

95

79

195

Contingency - Fraud & Error

70

58

152

TOTAL PRODUCTIVE DAYS

1,478

1,232

1,266

 

Appendices attached to the report provided a summary of audits commenced and completed during the period April to January 2015.  As shown in the above table the actual days achieved for the period exceeded that expected by 34 days.  In addition, the contingency for unplanned work had already been exceeded by 116 days.

 

Detailed reports were issued to the relevant service managers on the results of individual audits, and where significant weaknesses were identified these would be followed up to ensure high priority recommendations were implemented.  To date, there had been no significant issues identified.

 

One of the main issues within the Outturn Report was the loss of two staff members, which meant that the Department was now operating with three vacant posts.  It was confirmed that these posts had been advertised.  The officers expressed concerns that the vacancies within the team could impact on future service provision and forward planning. 

 

The shared Audit Service was now entering its third year and the Committee was informed that there was a provision to extend this for up to two years.  Bridgend Council had expressed an interest in this and a report would be brought before Audit Committee in relation to this. 

 

RESOLVED - T H A T the report on actual Internal Audit performance for the 10 months of the financial year be noted.

 

Reason for decision

 

To facilitate the monitoring of the audit function.

 

 

908     AUDIT COMMITTEE - INTERNAL AUDIT SHARED SERVICE CHARTER 2015/16 (OMA as HA) -

 

The Committee received a report on the Council’s Internal Audit Shared Service Charter for 2015/16.

 

As at 1st April 2013, the Public Sector Internal Audit Standards (PSIAS) came into force and superseded the Chartered Institute of Public Finance and Accountancy (CIPFA) Code of Practice for Internal Auditors.

 

The PSIAS was applicable to all areas of the United Kingdom public sector and was based on the Chartered Institute of Internal Auditor's (CIIA) International Professional Practices Framework.

 

The roles of the Audit Committee in relation to Internal Audit were to:

  • Oversee its independence, objectivity, performance and professionalism;
  • Support the effectiveness of the internal audit process and;
  • Promote the effective use of internal audit within the assurance framework.

One of the key roles which demonstrated the Audit Committee's role in this respect was the approval of the Internal Audit Shared Service Charter.  The Audit Committee approved the first Charter at their meeting held on 29th April 2013.

 

The PSIAS required the Head of Audit to review the Charter periodically but final approval resided with the Audit Committee.

 

The Internal Audit Shared Service Charter for 2015/16 was attached to the report at Appendix A.  It had been reviewed to ensure it continued to reflect the requirements of the PSIAS.  Any amendments if applicable; had been highlighted by tracked changes.  There had been two changes made at paragraph 1.8, amended to reflect the new Accounts and Audit (Wales) Regulations 2014, and 4.8 to increase the target figure from 90% to 90.5%.

 

RESOLVED - T H A T the Internal Audit Shared Service Charter for 2015/16 be approved.

 

Reason for decision

 

To ensure compliance with the Public Sector Internal Audit Standards (PSIAS).

 

 

909     AUDIT COMMITTEE - UPDATED FORWARD WORK PROGRAMME 2014-15 (OMA AS HA) -

 

Committee received the updated Forward Work Programme 2014-15.

 

The Committee was informed that the date of the April meeting had been changed to 20th April, 2015.

 

The Members were asked whether they had any items that they wanted to include in the Forward Work Programme.  Members suggested that a review of procurement processes be included in the Forward Work Programme.  A Member advised that they would like to see assurances in relation to safeguarding issues and in response was informed that Internal Audit was looking at strategies and policies in this area. 

 

RESOLVED - T H A T the amendments to the updated 2014/15 Forward Work Programme be noted and that a review of procurement processes be included within the Programme.

 

Reason for decision

 

To ensure that all aspects of Audit Committee’s core functions were covered and to assist the Committee in discharging its responsibilities. 

Share on facebook Like us on Facebook