Agenda Item No. 4

 

The Vale of Glamorgan Council

 

Audit Committee: 1st May 2018

 

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

 

Internal Audit - Outturn Report - April 2017 to March 2018

 

Purpose of the Report

  1. To present to Members of the Committee the actual Internal Audit performance for the audit plan year covering April 2017 to March 2018 including the Annual Audit Opinion.

Recommendation

  1. THAT Members note the content of the report in respect of Internal Audit performance for the Financial Year ending 31st March 2018 and have due regard to the Head of Audit's annual opinion as contained in Appendix A to the report.

Reason for the Recommendation

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

Directorate

2017/18

    Audit Plan

Year

2017/18

     Actual days

Delivered

Managing Director / Resources

315

282

Social Services

130

43

Environment & Housing

150

81

Learning & Skills

130

95

Cross Cutting (including Fraud & Error)

420

288

TOTALS

1,145

789

  1. As can be seen from the figures above, the actual outturn for the year shows that the overall productive days originally planned for have not been achieved. This is as a direct result of staff vacancies throughout the year and long term absences during the first half of the year
  2. As a consequence of resourcing issues at the commencement and during the first half of the financial year it became necessary to undertake a re-structure.  The new structure was implemented from 1st October reducing the establishment to 14 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 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 reasonable assurance level can be applied to standards of internal control at the Vale of Glamorgan Council.

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