Agenda Item No. 7

 

The Vale of Glamorgan Council

 

Audit Committee: 28th November 2017

 

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

 

Internal Audit - Outturn Report - April to October 2017

 

Purpose of the Report

  1. To present to members of the Committee the actual Internal Audit performance for the seven months of the audit plan year covering April to October 2017.

Recommendation

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

Reason for the Recommendation

To keep the Audit Committee informed.

Background

  1. The 2017/18 Internal Audit Plan was submitted to the Audit Committee for consideration and approval on the 24th April 2017. The Plan outlined the assignments to be carried out and their respective priorities.
  2. The Plan provides for a total of 1,145 productive days covering the period April 2017 to March 2018.

Relevant Issues and Options

  1. Attached at Appendix A and B are the detailed reports (including the Head of Audit's seven 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 (1,145 available days).

Directorate

2017/18

Audit Plan

Year

April to Oct 17

Budget days

Expected

April to Oct 17

Actual days

Delivered

Managing Director / Resources

315

184

144

Social Services

130

  76

  18

Environment & Housing

150

  87

  85

Learning & Skills

130

           76

  56

Cross Cutting (including Fraud & Error)

420

 245

160

TOTALS

1,145

  668

 463

       
  1. The figures show that 463 actual days have been achieved, which is less than that expected by 205 days.
  2. As at the 1st April 2017 the overall structure of the Section is based on 18 Full Time Equivalents (FTE), of which, the Section is carrying 9.5 vacant posts at present. However with the re-structure coming into effect from the 1st October this has now reduced the vacancies to 6.5 FTEs.
  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 satisfactory assurance level can be applied to standards of internal control at the Vale of Glamorgan Council so far to date.

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