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Audit Committee, 1 March 2004, Report 7

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Agenda Item No: Report No:Report Title: Internal Audit Interim Performance Report 2003/2004Report To: Audit Committee Date: 1 March 2004Ward(s) Affected: AllReport By: Director of Finance and Community ServicesContact Officer(s): David Heath, Chief Internal AuditorPurpose of Report:To consider the Internal Audit work of the Audit and Best Value Divisionfor the period 1 April 2003 to 31 January 2004.Officers Recommendation(s):1 To receive and consider the report.Reasons for Recommendations1 The remit of the Audit Committee includes a duty to agree a three-yearStrategic Audit Plan and an Annual Plan, and keep them under review.Information2 Background2.1 The purpose of this report is to inform members of the work undertakenby Internal Audit in the first ten months of the financial year 2003/2004compared to the Annual Plan.2.2 The work of Internal Audit for each year is set out in the Annual Plan.The audits for 2003/2004 have been drawn from the three-year StrategicAudit Plan for the period 2003/2004 to 2005/2006.2.3 This Interim Performance Report deals with the activities of the InternalAudit team that is dedicated to audit work and which is not normallyinvolved in Best Value and Corporate Governance duties.2.4 Members are reminded that any detailed discussion in open session ofthe conduct of audits, or the content of audit reports, may discloseexempt information as defined in the Local Government Act 1972. Anysuch discussions should be dealt ...

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Extrait

Agenda Item No:

Report No:

Report Title:

Internal Audit Interim Performance Report 2003/2004

Report To:

Audit Committee

Date: 1 March 2004

Ward(s) Affected:

All

Report By:

Director of Finance and Community Services

Contact Officer(s):

David Heath, Chief Internal Auditor

Purpose of Report:

To consider the Internal Audit work of the Audit and Best Value Division

for the period 1 April 2003 to 31 January 2004.

Officers Recommendation(s):

To receive and consider the report.

Reasons for Recommendations

The remit of the Audit Committee includes a duty to agree a three-year

Strategic Audit Plan and an Annual Plan, and keep them under review.

Information

Background

2.1

The purpose of this report is to inform members of the work undertaken

by Internal Audit in the first ten months of the financial year 2003/2004

compared to the Annual Plan.

2.2

The work of Internal Audit for each year is set out in the Annual Plan.

The audits for 2003/2004 have been drawn from the three-year Strategic

Audit Plan for the period 2003/2004 to 2005/2006.

2.3

This Interim Performance Report deals with the activities of the Internal

Audit team that is dedicated to audit work and which is not normally

involved in Best Value and Corporate Governance duties.

2.4

Members are reminded that any detailed discussion in open session of

the conduct of audits, or the content of audit reports, may disclose

exempt information as defined in the Local Government Act 1972.

Any

such discussions should be dealt with in closed session.

Planned audit days for 2003/2004 compared to actual audit days for the

first ten months of the financial year

3.1

Table 1 shows the planned audit days compared to the actual audit days

for the ten month period from April 2003 to January 2004.

Table 1: Plan audit days compared to actual audit days for April 2003 to

January 2004

Audit Area

Plan audit

days for

the year

Plan audit

days to

date

Actual

audit days

to date

Main Systems

115

Central Systems

Departmental Systems

195

161

Best Value & Management Scrutiny/VFM

Reviews

110

Computer Audit

Contract Audit

Environmental Audit

Management Responsibilities/Unplanned

Audits

168

139

129

Total

758

628

599

Note: The ‘Plan audit days to date’ shows a pro rata analysis that provides a guide to the

resources required to carry out planned audits in each area.

The actual timing of the

individual audits will depend on a variety of factors, including the work loads and other

commitments in the departments to be audited.

3.2

Table 1 shows that a total of 599 audit days have been undertaken

compared to 628 planned.

The shortfall of 29 days is explained by:

•

Internal Audit staff have provided 36days support to urgent corporate

tasks.

•

The Chief Internal Auditor has spent four days less on audit work

than was forecast in the budget.

•

Training for the audit team has been earlier than originally planned,

taking seven days from the time available for audit work.

•

Savings in management and administration, and extra time worked

by the Audit Assistant, have contributed 18 days to audit work.

3.3

The time spent on non audit matters has had some adverse impact on

the progress achieved in some areas.

Further savings in management

and administration are anticipated in the remaining months of the year,

but there is likely to be some shortfall in direct days at the end of the

year.

3.4

The work on Environmental Audit is over budget because of the need to

assign extra resources to the audits brought forward from last year’s

programme, to examine fully the complex issues that have been noted in

some of the audits and to cover additional areas requested by the EMAS

inspector.

It is important that such matters are dealt with thoroughly in

order to safeguard the Council’s EMAS registration.

3.5

Computer Audit and Best Value & Management Scrutiny are over budget

because of the work in these areas being more extensive than was

originally forecast, the main audits being a major study of the Council’s

preparations for E-Government and the study of the Performance

Indicator procedures ahead of the CPA inspection.

Audit work undertaken

4.1

The paragraphs below summarise the main functional areas reviewed in

the six month period and the key audits undertaken.

Management

agreed all the recommendations in the final reports issued.

Recommendations were made to enhance procedures and controls and,

in some cases, managers addressed the issues before the final report

was circulated.

4.2

Main Systems

: A final audit report has been issued for the joint audit of

National Non-Domestic Rates (NNDR) and Council Tax.

Preparatory

work for the audit of Housing Benefits included a review of the draft

Council’s new Anti-Fraud and Corruption Strategy, and the main audit

began in late January 2004.

Draft reports on the audits of Loans and

Investments and Creditors have been issued, and the audit of Housing

Rents is underway.

4.3

Central Systems

: These are the remaining systems that are administered

centrally that have a significant effect on the Council’s activities. Final

reports have been issued for the audits of VAT and Insurance.

Audits of

Electoral Registration and Service Charges are scheduled for March

2004.

4.4

Departmental Systems

: These audits focus on key areas of activity in the

departments.

Final reports for the audits of Housing Strategy, Newhaven

Fort, Cemeteries, Renovation Grants, the Right to Buy scheme and the

Lifeline service have been issued.

The draft report on the audit of the

Seaford Head Golf Club is being considered as part of the Community

Leisure review of the future management of the course, which is not yet

complete.

An audit of Coastal Protection is at the draft report stage, and

the audit of Car Loans begins in late February 2004.

A combined audit

of the Refuse Collection, Recycling and Street Cleansing services is

scheduled for March 2004.

4.5

Best Value & Management Scrutiny/VFM Reviews

The reports of the

VFM Reviews of the income earning potential of TICs and the Council’s

use of temporary staff were presented to previous meetings of the

Committee.

The audit brief for the VFM Review of IT Procurement is

presented to this meeting.

Internal Audit has undertaken a major review of Performance Indicator

procedures as part of the preparations for the Council’s Corporate

Performance Assessment (CPA).

The final report has been circulated to

the Best Value Officer and members of CMT.

The Audit Commission

used the results of this work for their external review of Performance

Indicators for CPA.

Internal Audit has examined the ongoing

development of the Council’s approach to Risk Management, providing

review comments to help guide the process.

4.6

Computer Audit

: The main work to date has been the review of the

Council’s preparations for E-Government, for which a draft report has

been issued.

An audit of the Council’s Internet/Intranet facilities is

underway.

Internal Audit is represented on the project team that is

implementing the replacement Payroll and Personnel system.

4.7

Contract Audit

: Our main work in this area has been as part of a small

team that has reviewed the tendering documents and specifications for

the new contracts of Office Cleaning, Public Conveniences and Leisure

Management (Outdoor).

Internal Audit has also monitored the contract

tendering procedures via attendance at ten contract tender openings,

and has provided advice on contract related issues to a number of

departments.

4.8

Environmental Audit

: There has been considerable activity in this area so

far this year.

The EMAS audits of Recycling Services and Council

Contracts that were begun in 2002/2003 have been completed and final

reports issued.

Final reports have been issued for this year’s audits of

Management and Coordination of EMAS and Environmental Health and

Services, and draft reports have been issued for the audits of Community

Services and Recycling/LA21.

At the request of the EMAS inspector the

audits for 2003/2004 have included examination of the Council’s

compliance with environmental legislation, and this approach will

continue in the future.

4.9

Management Responsibilities/Unplanned Audits

: This category provides

resources for special projects or investigations requested by Chief

Officers, Internal Audit advice on internal control and probity, and

requests for unplanned audits.

Internal Audit continues to provide

support to the Lewes Flood Appeal Trust Manager, although the work

has reduced substantially.

Internal Audit has completed its review of data supplied from the National

Fraud Initiative (NFI 2002) data matching exercise.

There have been three main investigations.

Two cases examined

allegations of misconduct, but there was no evidence to support the

allegations.

One case has concerned a housing renovation grant, but

there was no evidence of impropriety.

Follow up of Internal Audit recommendations

5.1

As part of the control procedures detailed in the Internal Audit Manual all

audit recommendations are followed up.

The purpose of this is to check

whether all accepted recommendations have been implemented, and the

timing of the follow up process is dependent on the agreed

implementation dates for recommendations.

Since August 2002, Internal

Audit has operated more frequent follow up routines (normally monthly)

to help ensure closer monitoring of progress, and there is now greater

awareness of the importance of follow up among managers.

As a

consequence the emphasis here will be on reporting that follow up is

carried out on regular basis, and on highlighting any key

recommendations that have not been implemented.

5.2

Follow up is operating satisfactorily, and there are no major

recommendations outstanding.

5.3

At the year-end stage, we will continue to report the % of

recommendations agreed compared to the number made and the % of

recommendations implemented by the agreed date.

Customer Satisfaction Surveys/Performance Indicators (PIs)

6.1

The results of the customer satisfaction surveys and PIs for 2003/2004

will be presented to the Audit Committee meeting in June 2004.

Financial Appraisal

7.1

There are no additional financial implications from this report.

Environmental Implications

8.1

I have completed the Environmental Implications Questionnaire and

there are no significant effects as a result of these recommendations.

Background Papers

9.1

Strategic Audit Plan 2003/2006 presented to the Audit Committee on 3

March 2003.

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