\ notices
Member reprimanded
On 19 March 2009 CIPFA concluded not able to fully monitor the financial Sanction and relevant
disciplinary proceedings against Mrs performance of the PCT accurately or considerations
Jennifer Greenshields. The Respondent with reference to all relevant information. The Committee noted that the
was, at the time of the events in Respondent had not acted dishonestly
question, the Director of Finance of Breach of professional standards and had not deliberately or recklessly
Kensington & Chelsea Primary Care The Disciplinary Committee determined transgressed the Institute’s standards.
Trust (the ‘PCT’). that in respect of all three issues There was evidence of a difficult working
identified above, the Respondent environment and lack of support for
Findings had failed in her duty ‘to perform the position of the Director of Finance
The Respondent had failed to provide professional services with due care, as well as a failure to recruit and retain
a reliable, complete and accurate set competence and diligence’. adequately trained and financially
of accounts for the PCT for the 2003/04 In relation to the issue identified at qualified staff. The Respondent’s
financial year, as demonstrated by paragraph 1. above, the Respondent absence on maternity leave had been
the unusual occurrence of a prior year failed in her duty to ‘take all reasonable a limiting factor as were additional
adjustment of £7.1m in 2004/05. steps to ensure that the accounting managerial duties which she undertook.
1. The Disciplinary Committee found and financial information systems There was no personal gain to the
that either not all costs relating to provide an accessible, complete, Respondent and her conduct did not
the 2003/04 financial year were comprehensive, consistent and accurate amount to misconduct. The Respondent
charged to that year or there was an record of the organisation’s financial had produced strongly supportive
insufficiently robust assessment of transactions’ in accordance with CIPFA’s references as to her professionalism in
the information obtained from budget Standard of Professional Practice on undertaking her role as a finance officer
managers in relation to outstanding Financial Reporting. and had impressed the Committee
invoices. The Respondent had failed to In relation to the issue identified at in the manner in which she gave her
take reasonable or sufficient steps to paragraph 2. above, the Respondent evidence.
address this weakness in the financial failed in her duties to ‘take all However, the Disciplinary Committee
systems and procedures of the PCT reasonable steps to ensure that budgets considered the findings of breach of
that contributed to (but was not the are planned as an integral part of the professional standards to be serious.
sole cause of) the need to restate the strategic and operational management The Respondent had failed to readily
2003/04 accounts. of the organisation and are aligned recognise how her actions might
The failure to present an accurate set with its structure of managerial have been different or might have
of accounts for the 2003/04 financial responsibilities’ and to ‘take all contributed to the PCT problems.
year meant that the Board of the PCT reasonable steps to ensure that budgets The events which were the subject of
did not have an accurate view of the are constructed on the basis of reliable allegations had occurred over a period
financial health of the organisation. data of past performance and rigorous of time from summer 2003 until March
2. The PCT budget for the year 2004/05, assessments of future resources and 2005. In addition, the allegations
as presented by the Respondent, commitments and that policies and related to three different aspects
identified some significant risks but priorities are evaluated in an open, of financial administration. As the
did not provide an adequate analysis consistent and thorough manner’ in appointed Director of Finance for the
of their potential financial impact or accordance with CIPFA’s Standard of PCT whose job description was to ensure
adequate strategies or contingencies for Professional Practice on Budgetary that sound and independent advice
dealing with them. Planning & Control. was available to the PCT Board, the
3. The Respondent provided financial In relation to the issue identified Respondent had not fulfilled her duty as
reports to the PCT Board throughout at paragraph 3 above, the Respondent a custodian of public funds.
2004/05 which were inadequate in that failed in her duty to ‘take all reasonable The Disciplinary Committee ordered
there was an inadequate quantification steps to ensure that all financial reports that the Respondent be Reprimanded.
of key risks or assessment of whether are relevant, reliable and consistent’
those risks were coming to fruition or in accordance with CIPFA’s Standard
how they were to be managed. of Professional Practice on Financial
Consequently, the PCT Board was Reporting.
22 CIPFA | Spreadsheet magazine | JUNE 2009
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