Agenda Item No 7

The Vale of Glamorgan Council

Audit Committee: 20th February 2017

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.

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

1. To keep the Audit Committee informed.

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.
The Plan provides for a total of 1,287 productive days covering the period April 2016 to March 2017.

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.
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

The figures show that 1,066 actual days have been achieved, which is less than that expected by 6 days.
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.
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.
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.

Pursuing initiatives to prevent, detect and deter crime is encompassed within the terms of reference under which the audit function operates.

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

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

None

Helen Smith - Operational Manager - Audit

None

Carys Lord - Head of Finance / Section 151 Officer