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Agenda Item No. 10

 

The Vale of Glamorgan Council

 

Audit Committee: 13th July 2015

 

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

 

Internal Audit - Outturn Report - April to May 2015

 

Purpose of the Report

1.         To present to members of the Committee the actual Internal Audit performance against the first two months of the audit plan year covering April and May 2015.

Recommendation

THAT Members note the content of the report in respect of Internal Audit performance for April and May 2015.

Reason for the Recommendation

To keep the Audit Committee informed.

 

Background

2.         The 2015/16 Internal Audit Plan was submitted to the Audit Committee for consideration and approval on the 20th April 2015.  The Plan outlined the assignments to be carried out and their respective priorities.

3.         The Plan provides for a total of 1,461 productive days covering the period April 2015 to March 2016.

Relevant Issues and Options

4.         A summary of audits commenced / ongoing and /or completed during the period April to May 2015 are detailed in Appendix A.

5.         The following table shows an analysis of work done in relation to the plan (1,461 available days). 

Directorate

2015/16

Full Year

Plan Days

Proportion

Of Plan Day

April to May 15

April to May

Actual Days

Resources

415

70

35

Development Services

95

16

21

Visible Services & Housing

186

31

10

Learning and Skills

146

24

14

Social Services

110

18

14

Cross Cutting

334

56

100

Contingency - Unplanned

102

17

43

Contingency - Fraud & Error

73

12

11

 

1,461

244

248

 

6.         The figures show that 248 actual days have been achieved, which exceeds that expected by 4 days. It is too early in the new year for Audit Committee to adequately assess Internal Audit performance or for the Head of Audit to provide any opinion on the Council's overall control environment; however, nothing has been brought to the Head of Audit's attention so far today.

7.         At present the overall structure of the Section is based on 18.5 Full Time Equivalent (FTE) employees.  However, during the latter part of 2014/15; three members of the team left the Council to take up positions in other parts of the country or alternative career choices.  Following a recruitment drive, one of the posts has been filled and the individual has been in post now since early June.  Unfortunately this increase in resource has been recently offset by the loss of a 0.5FTE member of the team, who is relocating to another part of the country.

8.         Having regard to the issues set out above; it is inevitable that the commitment to deliver 1,461 productive days for the Financial Year 2015/16 will not be achieved.  It is expected that the shortfall on the year will be circa 90 productive days.  Notwithstanding this, the annual plan will be closely monitored over the coming months to ensure that all high risks areas can be covered.

Resource Implications (Financial and Employment)

9.         None as a direct consequence of this report.

Sustainability and Climate Change Implications

10.      None directly from this report

Legal Implications (to Include Human Rights Implications)

11.      Provision of an adequate and effective Internal Audit function is a legal requirement under the Accounts and Audit (Wales) Regulations 2014.

Crime and Disorder Implications

12.      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)

13.      None as a direct consequence of this report.

Corporate/Service Objectives

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

Policy Framework and Budget

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

Consultation (including Ward Member Consultation)

16.      No further consultation is proposed.

Relevant Scrutiny Committee

17.      Corporate Resources.

Background Papers

None

 

Contact Officer

Helen Smith - Operational Manager - Audit Tel: 01656 754901

 

Officers Consulted

 

Responsible Officer:

Alan Jenkins - Head of Finance and Section 151 Officer

 

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