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Agenda Item No. 11

 

The Vale of Glamorgan Council

 

Audit Committee: 16th September 2013

 

Report from the Head of Accountancy & Resource Management

 

Outturn Report - April to August 2013

 

Purpose of the Report

1.             The purpose of this report is to inform the Committee of actual Internal Audit performance against the 2013-14 Plan for the period 1st April to 31st August 2013.

Recommendation

THAT the report on actual Internal Audit performance during the four months of the Financial Year be noted.

Reason for the Recommendation

To facilitate monitoring of the audit function.

Background

2.             The 2013/14 Internal Audit Plan was submitted to the Audit Committee for approval on 29th April 2013 (Minute No. 1116).  The Plan outlined the assignments to be carried out, their respective priorities, an estimate of resources needed and differentiated between assurance and other work.

Relevant Issues and Options

3.             The actual position for the first four months compared against the Plan is detailed in the table below. 

4.             The figures show that 778 actual productive days have been achieved, which equates to 114% of the overall planned productive time available for the period. 

Directorates

2013-14

Full Year

Plan Days

Proportion of

Plan Days Available for

April to Aug.

2013-14

April to Aug.

Actual Days

 

Corporate & Customer Services

55

23

16

Resources

440

183

167

Development Services

150

62.5

64

Visible Services and Housing

110

46

24

Learning and Skills

220

92

108

Social Services

155

64.5

62

Cross Cutting

280

117

45

Contingency - unplanned

125

52

244

Contingency - Fraud & Error

100

41

48

TOTAL PRODUCTIVE DAYS

1,635

681

778

 

5.             A summary of audits completed during the period April to August 2013 is detailed in the Head of Accountancy & Resource Management's progress report attached at Appendix A.  This together with Appendix B provides the Committee with details of the reviews completed, together with an overall Audit Opinion and this will support the annual audit opinion at the end of the financial year.

6.             Detailed reports are issued to the relevant service managers on the results of individual audits and where significant weaknesses are identified these will be followed up to ensure high priority recommendations are implemented.

Resource Implications (Financial and Employment)

7.             Effective audit planning and monitoring are key contributors in ensuring that the Authority's assets and interests are properly accounted for and safeguarded.

Sustainability and Climate Change Implications

8.             None directly.

Legal Implications (to Include Human Rights Implications)

9.             Provision of an adequate and effective Internal Audit function is a legal requirement under the Accounts and Audit (Wales) Regulations 2005 as amended.

Crime and Disorder Implications

10.        Pursuing initiatives to prevent, detect and deter crime is encompassed within the terms of reference under which the audit function operates.

Equal Opportunities Implications (to include Welsh Language issues)

11.        None as a direct consequence of this report.

Corporate/Service Objectives

12.        The work of audit is intended to assist in the achievement of all corporate and service objectives.

Policy Framework and Budget

13.        The proposals in this report are in accordance with the policy framework and budget.

Consultation (including Ward Member Consultation)

14.        No further consultation is proposed.

Relevant Scrutiny Committee

15.        Corporate Resources.

Background Papers

None

Contact Officer

Helen Smith - Operational Manager - Audit Tel: 01656 754901

Officers Consulted

External Audit Manager - Grant Thornton UK LLP

Responsible Officer:

Alan Jenkins - Head of Accountancy & Resource Management

 

 

 

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