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Agenda Item No 9

 

The Vale of Glamorgan Council

 

Audit Committee: 18th November 2014

 

Report from the Operational Manager - Audit as the Head of Audit

 

Internal Audit - Outturn Report - April to October 2014

 

Purpose of the Report

1.         The purpose of this report is to inform the Committee of actual Internal Audit performance against the 2014-15 Plan for the period 1st April to 31st October 2014.

Recommendation

THAT the report on actual Internal Audit performance for the seven months of the Financial Year be noted.

Reason for the Recommendation

To facilitate monitoring of the audit function.

Background

2.         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.

Relevant Issues and Options

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

4.         The figures show that 896 actual productive days have been achieved, which equates to 104% 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 Oct. 2014.

2014-15

April to Oct.

Actual Days

 

Resources

565

330

258

Development Services

95

55.5

32

Visible Services and Housing

165

96

72

Learning and Skills

153

89

117

Social Services

110

64

36

Cross Cutting

225

131

126

Contingency - unplanned

95

55.5

141

Contingency - Fraud & Error

70

41

114

TOTAL PRODUCTIVE DAYS

1,478

862

896

 

5.         A summary of audits commenced and completed during the period April to October 2014 are detailed in both Appendix A and Appendix B. As can be seen from the table above the actual days achieved for the period exceed that expected by 34 days.  In addition, the contingency for unplanned work has already been exceeded by 48%.

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.  To date, there have been no significant issues identified.

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 Finance and Section 151 Officer

 

 

 

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