“1126    REGULATORY AUDIT PLAN 2015 (MD) -

The Committee was presented with the report on the Council’s Regulatory Audit Plan for 2015 which was produced annually by the Wales Audit Office.  

The Auditor General Wales was required to carry out an audit which discharged its statutory duties and fulfilled its obligations under the Public Audit (Wales) Act 2004, the Local Government (Wales) Measure 2009, the Local Government Act 1999 and the Code of Audit Practice.  This involved:

  • Examination and certification of the Council's financial statements to ensure they were 'true and fair';
  • Assessment of the Council's arrangements for securing economy, efficiency and effectiveness in the use of resources;
  • Audit and assessment of whether the Council had discharged its duties and met requirements of the Measure; and
  • Bespoke pieces of work aimed at enabling the Council to make improvements in economy, efficiency and effectiveness or financial or other management practices.

The Regulatory Audit Plan 2015 outlined work to be undertaken in the Council during April 2015 and March 2016 by and on behalf of the Auditor General.

A copy of the Regulatory Audit Plan was attached to the report at Appendix 1.  Key highlights were as follows:

  • Certification work would be undertaken on the Council's grant claims and returns as part of the annual financial audit.
  • The Council would be subject to an in-depth Corporate Assessment during 2015/16 (scheduled for February/March).  This was a full review of the Council's capacity and capability to deliver continuous improvement which was undertaken once every four years by the Auditor General Wales in addition to the annual 'light touch' review.
  • Local government specific work was planned on the approach of councils to income generation and charging for services, council funding for third sector services and the effectiveness of local community safety partnerships.
  • A number of national value for money studies had been programmed to take place during the year including, picture of public services, regional education consortia, regeneration investment funding for Wales, flood and erosion risk management (focus on coastal flooding).  These studies were funded by the National Assembly and presented to the National Assembly's Public Accounts Committee to support its scrutiny of public expenditure.  Where relevant local authorities would be required to provide evidence as part of the data gathering process.

The Plan was a product of negotiation between the Council's Relationship Manager and other regulators of various services and was informed by a consideration of the risks and challenges facing the Council, audit and inspection knowledge and the Council's own mechanisms for review and evaluation.

The draft Plan was considered by Corporate Management Team and no changes were made.

Following consideration of the Regulatory Audit Plan for 2015, no specific observations were made, and the Committee

RESOLVED - T H A T the Regulatory Audit Plan for 2015 be accepted and referred to Cabinet for noting.

Reason for decision

In order to progress the Regulatory Work Programme for 2015.”

Attached as Appendix – Report to Audit Committee: 20th April 2015