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Agenda Item No 11

 

The Vale of Glamorgan Council

 

Audit Committee 24th February 2015

 

Report of the Operational Manager - Audit (as the Head of Audit).

 

Internal Audit - Outturn Report - April 2014 to January 2015

 

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 2014 to 31st January 2015.

Recommendation

THAT the report on actual Internal Audit performance for the ten 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 ten months compared against the Plan is detailed in the table below.  

4.         The figures show that 1,266 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 Jan. 2015.

2014-15

April to Jan. 2015

Actual Days

 

Resources

565

471

365

Development Services

95

79

55

Visible Services and Housing

165

137

124

Learning and Skills

153

128

144

Social Services

110

92

73

Cross Cutting

225

188

158

Contingency - unplanned

95

79

195

Contingency - Fraud & Error

70

58

152

TOTAL PRODUCTIVE DAYS

1,478

1,232

1,266

 

5.         A summary of audits commenced and completed during the period April to January 2015 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 116 days.

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.

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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