Agenda Item No. 14


The Vale of Glamorgan Council


Audit Committee: 21 November 2016


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


Internal Audit - Outturn Report - April to October 2016


Purpose of the Report

  1. To present to Members of the Committee the actual Internal Audit performance for the five months of the audit plan year covering April to October 2016.


THAT Members note the content of the report in respect of Internal Audit performance for April to October 2016.

Reason for the Recommendation

To keep the Audit Committee informed.


  1. The 2016/17 Internal Audit Plan was submitted to the Audit Committee for consideration and approval on the 25th April 2016. The Plan outlined the assignments to be carried out and their respective priorities.
  2. The Plan provides for a total of 1,287 productive days covering the period April 2016 to March 2017.

Relevant Issues and Options

  1. Attached at Appendices A and B are the detailed reports (including the Head of Audit's five 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 (1,287 available days).



Audit Plan


April to Oct 16

Budget days


April to Oct 16

Actual days


Managing Director / Resources




Social Services




Environment & Housing




Learning & Skills




Cross Cutting (including Fraud & Error)








  1. The figures show that 826 actual days have been achieved, which exceeds that expected by 75 days.
  2. As at the 1st April 2016 the overall structure of the Section is based on 18 Full Time Equivalents (FTE), of which, the Section is carrying 6 vacant posts at present.
  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.

The information attached at Appendix A1 to the Head of Audit's opinion report, provides Members with the progress being made on those reviews where weaknesses in the internal control environment were identified and where the overall opinion was that of limited during 2015/16.

Resource Implications (Financial and Employment)

  1. None directly from this report.

Sustainability and Climate Change Implications

  1. None directly from this report.

Legal Implications (to Include Human Rights Implications)

  1. None directly from this report.

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 directly from 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 Performance and Resources

Background Papers


Contact Officer

Helen Smith - Operational Manager - Audit

Officers Consulted


Responsible Officer:

Carys Lord - Head of Finance / Section 151 Officer