An HSE audit of the Alzheimer Society of Ireland found that the organization had 63 bank accounts and 76 receipt books and that the process of consolidating its accounts was “cumbersome and error-prone.”
Auditors said the company’s national office filing cabinet contained six check books with 90 pre-signed checks (that is, blank checks with a signature).
Pre-signing checks has always been a serious concern in an internal audit and having such a number of pre-signed checks was “a serious problem,” the HSE said.
The auditors also found that the sums of money held by the company as petty cash, in some cases up to € 700, were “exceptionally large” and could not be considered petty cash and posed a risk. important for safety and security. Cash was also kept in filing cabinets in his offices. The company said it would look into buying a safe this year.
Almost a third of receipts for € 25,000 of purchases on a credit card used by the former CEO of the company were missing, according to the internal audit.
The auditors analyzed 23 credit card statements from the former CEO, who is not named in the report, for 2013, 2014 and 2015 and found that they were not signed as authorized or approved. Total expenses amount to € 24,686, of which € 3,608 for 2013, € 10,604 for 2014 and € 10,473 for 2015.
There were 206 transactions, 30 percent without a receipt. Five of the missing receipts concerned cash withdrawals from ATMs for a total amount of € 520.
“Obviously, the alcohol expenses amounted to € 377, a Christmas party cost € 1,425 in December 2014 (on the only detailed receipt available, € 261 was related to alcohol expenses),” says the report.
Flowers were sent to the Ministry of Health at a cost of € 72 in December 2014. The detailed receipts available also revealed that € 3,062 was spent on food in restaurants.
Another employee’s credit card statement included a “gift certificate shop” transaction for $ 150. No receipt was attached.
Some 980 people received a € 30 gift voucher in January 2013 on the occasion of the association’s 30th anniversary. The total cost was € 30,380. Christmas gifts of alcohol and chocolates for staff in 2014 cost € 353.
A review of the CEO’s gross salary of € 110,000 revealed that he complied with the HSE scales of a Deputy National Director at the maximum point.
Salaries for managerial positions below the CEO stood at € 83,979, or some € 4,500 above the maximum salary scale for a CEO of HSE. These salaries have since been reduced to € 80,000, the current CEO of the company Patrick McLoughlin told the auditors.
The auditors also expressed concern that the former managing director had simultaneously held this role and the role of director for nine years, and the roles of managing director and secretary for 13 years.
They said the management of the company should ensure in the future that no staff member is both a manager and an employee of the organization, as this could have implications for its status as a management body. charity.
An HSE audit also revealed that a construction project for the company had exceeded its budget by € 5 million by € 700,000 after encountering difficulties. The company received approximately 41.3 million euros from the HSE between 2012 and 2015.