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Agenda Item No 8

The Vale of Glamorgan Council


Audit Committee 20th February 2017


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


Audits Not Undertaken 2016-17


Purpose of the Report

1.   To summarise for Members the audit work that was included within the 2016/17 Internal Audit Annual Risk Based Plan that will not now be undertaken, together with an explanation.


  1. THAT Members note the content of the report and agree the proposed changes.

Reason for the Recommendation

  1. To keep the Audit Committee informed.


2.   In accordance with the Public Sector Internal Audit Standards, the Head of Audit is responsible for developing a risk-based annual audit plan which takes into account the Council's risk management framework. Within the Standards there is also a requirement for the Head of Audit to review and adjust the plan, as necessary, in response to changes in the Council's business, risks, operations, programs, systems, controls and resources. The Head of Audit must also ensure that Internal Audit resources are appropriate, sufficient and effectively deployed to achieve the approved plan.

Relevant Issues and Options

3.   As a consequence of the impact of the number of staff vacancies the section is currently carrying, there are a few audits that will now not be delivered as part of the 2016/17 Annual Audit Plan.

4.  The table below provides Members with the relevant information in relation to the Directorate, the audit area and a description of what reliance can be placed from various other sources. Members can be assured that even though these reviews will not now be completed, this will not affect the ability of the Head of Audit to provide her annual opinion.



Audit Area

CIA - Comments

Social Services & Wellbeing

Social Services and Wellbeing Act

A number of days were allocated at the start of the year as a contingency in order to provide advice, guidance and some assurance work in relation to the introduction of the Social Services and Wellbeing Act and the changes made to any working practices. Some work has been undertaken in this area, but the full allocation has not been used. As processes continue to change as a result of the requirement of the Act being implemented, then further work will be undertaken in 2017/18.


This was included in the plan in order to provide assurance that sufficient processes and procedures are in place for handling data to ensure its accuracy and integrity. Whilst this area will not now be reviewed as a single assignment, a corporate review of safeguarding is being undertaken which will review the Council's operating model and safeguarding arrangements. This work will therefore cover the high risk areas of children and adults and the processes surrounding handling sensitive data.

Cross Cutting

Reshaping Services - Digital Transformation

The Council's Reshaping Services Programme is regularly reported to the Programme Board to monitor the progress of all the identified projects. One such corporate project is Digital Vale.

In December 2016 the status of this project was amber. However, it was reported that progress on a number of digital initiatives were progressing with pilots and business cases being developed. A draft Digital Strategy is also under development. Regular oversight is maintained by the Reshaping Services Programme Board.

Learning & Skills

School Surplus balances

Due to resource issues this audit will not be undertaken.

A number of schools carried forward large surplus balances into 2016/17. Each relevant school completed a robust plan which was agreed by the authority and the governing body. The Council's Schools Finance team monitor the plans throughout the year to ensure balances are spent appropriately and in line with that agreed.


Resource Implications (Financial and Employment)

5.   None directly from this report.

Sustainability and Climate Change Implications

6.   None directly from this report.

Legal Implications (to Include Human Rights Implications)

7.   None directly from this report.

Crime and Disorder Implications

8.   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)

9.   None directly from this report.

Corporate/Service Objectives

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

Policy Framework and Budget

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

Consultation (including Ward Member Consultation)

12.  No further consultation is proposed.

Relevant Scrutiny Committee

13.  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