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Agenda Item No 7

The Vale of Glamorgan Council

 

Audit Committee: 20th February 2017

 

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

 

Internal Audit - Outturn Report - April 2016 to January 2017

 

Purpose of the Report

  1. To present to Members of the Committee the actual Internal Audit performance for the ten months of the audit plan year covering April 2016 to January 2017.

Recommendation

1.      THAT Members note the content of the report in respect of Internal Audit performance for April 2016 to January 2017.

Reason for the Recommendation

1.      To keep the Audit Committee informed.

Background

  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 Appendix A and Appendix B are the detailed reports (including the Head of Audits' ten 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).

Directorate

2016/17

Audit Plan

Year

April to Jan 17

Budget days

Expected

April to Jan 17

Actual days

Delivered

Managing Director / Resources

305

254

293

Social Services

115

96

99

Environment & Housing

119

99

187

Learning & Skills

125

104

73

Cross Cutting (including Fraud & Error)

623

519

414

TOTALS

1,287

1,072

1,066

       
  1. The figures show that 1,066 actual days have been achieved, which is less than that expected by 6 days.
  2. As at the 1st April 2016 the overall structure of the Section is based on 18 Full Time Equivalents (FTE). At the current time the Section is currently carrying 6. 5 Full Time Equivalent vacant posts.
  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 ten 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.
  5. 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

None

Contact Officer

Helen Smith - Operational Manager - Audit

Officers Consulted

None

Responsible Officer:

Carys Lord - Head of Finance / Section 151 Officer

 

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