DSD Management Statement & Financial Memorandum (Dossier of Controls)
Updated: 12 Dec 2018
These documents set out the controls to be exercised over the different areas of the Housing Executive's activities by the Department for Communities (DfC) directly or by the Housing Executive itself. The prime purpose of the documents is to assist the Permanent Secretary of DFC in discharging his responsibilities in relation to our systems and as such it represents a formal statement by DFC of the standards it requires us to achieve in relation to the probity of activities.
The documents accordingly seek to set down broad policies and related procedures which are agreed by DFC and for which the Permanent Secretary, as Accounting Officer, is responsible and would answer accordingly to the Public Accounts Committee. Actions and decisions taken within policies and procedures set out in the documents are the responsibility of our Board.
DFC’s approval of our budgets and the payment by DFC of Housing Grant is conditional upon our compliance with the terms of the documents.
In addition, DFC may also under Article 10(1) of the 1981 Order, give directions of a general or specific nature to the NIHE regarding the discharge of its functions. The 1981 Order requires us to act in accordance with such directions.
Certain controls set out in the documents lend themselves particularly to audit review to establish whether they are being followed and whether the procedures described are adequate. This is the responsibility of the Northern Ireland Audit Office (NIAO), our Internal Audit Section and DFC’s Technical Audit.
The format of the documents is as follows;
- Part I is the Management Statement, which sets down the general framework governing the Housing Executive's operations and its relationship with DFC.
- Part 2 is the Financial Memorandum which sets out the financial controls governing the Housing Executive’s operations.
- Part 3 consists of individual control documents either specifying procedures for obtaining DFC/DFP approval, or prescribing varying levels of delegated authority within policies and guidelines laid down or agreed by DFC/DFP covering income and expenditure in each line or combination of lines in our budgets.
- Part 4 (under review and not included here) will list the areas to be covered by internal procedures cross-referenced to the manuals involved. NIAO, on DFC’s behalf, reviews the adequacy of and our adherence to such systems.
A senior officer in both DSD and the Housing Executive has been delegated responsibility for maintaining these documents. In DFC this responsibility rests with the Head of Housing Corporate Services Branch and in the Housing Executive with the Deputy Chief Executive/ Director of Corporate Services.