Agenda Item No 7

The Vale of Glamorgan Council


Audit Committee: 24th April 2017


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


Internal Audit - Outturn Report - April 2016 to March 2017


Purpose of the Report

  1. To present to members of the Committee the actual Internal Audit performance for the audit plan year covering April 2016 to March 2017 including the Annual Audit Opinion.


THAT Members note the content of the report in respect of Internal Audit performance for April 2016 to January 2017 and have due regard to the Head of Audit's annual opinion as contained in Appendix A to the report.

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 Appendix A and Appendix B are the detailed reports (including the Head of Audits annual opinion) based on the work undertaken by Internal Audit for the year.
  2. The following table shows an analysis of work done in relation to the plan (1,287 available days).



Audit Plan



Actual days


Managing Director / Resources



Social Services



Environment & Housing



Learning & Skills



Cross Cutting (including Fraud & Error)






  1. It is pleasing to report that the figures show that the total number of productive days for the year has been delivered.
  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 currently carrying 9 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 for the year and where an assignment has been completed; an audit opinion has been applied.
  4. On the basis of internal audit work undertaken, and taking into account all available evidence, it is my opinion that a substantial assurance level can be applied to standards of internal control at the Vale of Glamorgan Council. In addition, those reviews where weaknesses in the internal control environment were identified and where the overall opinion was that of limited during 2015/16 have all been reviewed / revisited and significant improvements have been made to such an extent that reasonable assurance can now be placed on the systems of control.

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