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Agenda Item No

The Vale of Glamorgan Council

 

Audit Committee: 16th November 2015

 

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

 

Internal Audit - Outturn Report - April to September 2015

Purpose of the Report

  1. To present to Members of the Committee the actual Internal Audit performance against the six months of the audit plan year covering April to September 2015.

Recommendation

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

Reason for the Recommendation

To keep the Audit Committee informed.

Background

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

Relevant Issues and Options

  1. Attached at Appendix A and Appendix B is the detailed reports (including the Head of Audits six months position report) on the work undertaken by Internal Audit so far this year.
  2. 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 September 15

April to September

Actual Days

Resources

415

207.5

174

Development Services

95

47.5

70

Visible Services & Housing

186

93

83

Learning and Skills

146

73

51

Social Services

110

55

58

Cross Cutting - Unplanned

102

51

118

Cross Cutting -Specific

190

95

125

Cross Cutting - Allocated

119

59.5

79

Cross Cutting - Fraud & Error (Including NFI)

98

49

26

 

1,461

730.5

784

       
  1. The figures show that 784 actual days have been achieved, which exceeds that expected by 53.5 days
  2. As at the 1st April 2015 the overall structure of the Section is based on 18.5 Full Time Equivalent (FTE) employees. However, since April the Section has been carrying 2.5 vacant posts and this remains the case.
  3. The opinion contained within the report at Appendix A relates to the system of internal control at the Council and the overall control environment in place. The system of internal control is designed to manage risk to a reasonable level rather than to eliminate the risk of failure to achieve corporate/service policies, aims and objectives; it can therefore only provide reasonable and not absolute assurance of effectiveness. Included within Appendix B is the supporting evidence which lists all those assignments which have been commenced / completed during the first five months and where an assignment has been completed; an audit opinion has been applied.
  4. On the basis of internal audit work undertaken so far this year, and taking into account all available evidence, it is my opinion that a reasonable assurance level can be applied to standards of internal control at the Vale of Glamorgan Council so far to date.

Resource Implications (Financial and Employment)

  1. None as a direct consequence of this report.

Sustainability and Climate Change Implications

  1. None directly from this report

Legal Implications (to Include Human Rights Implications)

  1. 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

  1. 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)

  1. None as a direct consequence of this report.

Corporate/Service Objectives

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

Policy Framework and Budget

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

Consultation (including Ward Member Consultation)

  1. No further consultation is proposed.

Relevant Scrutiny Committee

  1. Corporate Resources.

Background Papers

None

Contact Officer

Helen Smith - Operational Manager - Audit Tel: 01656 754901

Officers Consulted

Responsible Officer:

Carys Lord- Head of Finance and Section 151 Officer