AS2005 October 25 Rep Internal Audit Half Year Report 200…

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AS2005 October 25 Rep Internal Audit Half Year Report 200…

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TEIGNBRIDGE DISTRICT COUNCIL AUDIT SUB COMMITTEE CHAIRMAN: Cllr J Holl EXECUTIVE PORTFOLIO-HOLDER: Cllr Alan Connett thDATE: 25 October 2005 REPORT OF: Chief Internal Auditor SUBJECT: Internal Audit Half Year Report 2005/06 PART I 1. INTRODUCTION This report summarises the work carried out by the Internal Audit Section to date in 2005/06. 2. USE OF RESOURCES & PERFORMANCE Auditor Hour Resources (Inputs) 2.1 Over 3,250 hours of auditor time has been spent on internal audit work to date this year. This represents the net hours available after leave, sickness etc. 2.2 The analysis of the net audit time is as follows: Actual % of Net Hours hours Productive Work - Planned project work 1,892 58 % - Ad-hoc unplanned project work 58 2 % - Risk and control advice 323 10 % - Special investigations 121 4 % Total hours spent on productive 2,394 74 % a) audit work Overheads - Staff training (inc. professional) 95 3 % - Audit planning management & control 305 9 % - Computer audit sales 69 2 % - Administration, filing etc. 308 9 % - Audit Team Meetings 59 2 % - Other 25 1 % _______ _____ 861 26 % Total hours ...

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TEIGNBRIDGE DISTRICT COUNCIL

AUDIT SUB COMMITTEE

CHAIRMAN:

Cllr J Holl

EXECUTIVE PORTFOLIO-HOLDER:

Cllr

Alan Connett

DATE:

October 2005

REPORT OF:

Chief Internal Auditor

SUBJECT:

Internal Audit Half Year Report 2005/06

PART I

INTRODUCTION

This report summarises the work carried out by the Internal Audit Section to date in 2005/06.

USE OF RESOURCES & PERFORMANCE

Auditor Hour Resources (Inputs)

2.1

Over 3,250 hours of auditor time has been spent on internal audit work to date this year.

This represents the net hours available after leave, sickness etc.

2.2

The analysis of the net audit time is as follows:

Actual

Hours

% of Net

hours

Productive Work

- Planned project work

- Ad-hoc unplanned project work

- Risk and control advice

- Special investigations

Total hours spent on productive

audit work

Overheads

- Staff training (inc. professional)

- Audit planning management &

control

- Computer audit sales

- Administration, filing etc.

- Audit Team Meetings

- Other

Total hours

1,892

323

121

2,394

305

308

_______

861

3,255

====

58 %

2 %

10 %

4 %

74 % a)

9 %

2 %

9 %

2 %

1 %

_____

26 %

100%

====

Note (a) As against Internal Audit standard of 70% productive time (Audit Manual)

TEIGNBRIDGE DISTRICT COUNCIL

Projects (Outputs)

2.3

120 Projects are planned for 2005/2006 of which 46 (38%) have been completed to

date. The target for 2005/2006 is 70% of all planned projects completed.

2.4

152 unplanned projects have been carried out to date of which 146 (96%) are recorded

as advice.

2.5

Since the last Audit Committee the Section has seen one member of staff leave and

another take her place. This, not unexpectedly, led to a degree of disruption within the

Section. In addition a considerable amount of time was invested in completing the Audit

Commissions CPA Value for Money Return (for the end of September 2005).

Further

work is now required to assess the Council’s level of compliance in areas such as

financial management, risk management and internal control.

WORK DONE

3.1 Appendix A sets out a schedule of the work conducted to date and a summary of the

findings.

Appendix B sets out current ‘work-in-progress’.

3.2 With regard to achieving the £11,000 income target for the year, £11,910 has been

generated to date.

3.3 Since the last Audit Committee work continues to investigate the potential for

establishing a Devon Internal Audit Partnership between Teignbridge, South Hams

District Council and Mid Devon District Council.

A project plan, formal risk assessment,

draft partnership agreement and supporting documentation will shortly be presented to

the partner authorities Section 151 Officers who represent the Project Board for this

initiative.

RECOMMENDATION

The Audit Committee are recommended to note this report.

Rob Willcocks

Chief Internal Auditor

Cllr Allan Connett

Portfolio-Holder for Budget and

Resources

Wards affected

None

Contact for any more information

Rob Willcocks 01626 215260

Background Papers (For Part I reports only)

n/a

Key Decision

n/a

In Forward Plan

n/a

In O & S Work Programme

n/a

TEIGNBRIDGE DISTRICT COUNCIL

APPENDIX A

Audit Committee

Internal Audit Summary Findings Report in Respect of Quarter Two 05/06

Project

Project Title

Summary of Findings

Number

Higher Priority

1955

BVPI Annual Review

The Council's national PI's were quality checked to ensure reported figures were accurate and

supported by adequate evidence to reduce the risk of the Council being qualified by the

external auditor PWC.

The auditor also works pro-actively with the Performance Officer

throughout the year on PI queries and other issues inc. liason with the PWC.

PWC have just

concluded their audit and the findings are good with nil qualifications - ie a "clean sheet" this year.

2161

CPA Use of Resources Self

The final CPA Use of Resources value for money self-assessment return was submitted to

Assessment

the external auditors on time having been completed following 4 meetings of senior members

of staff and members of the Executive.

The external auditors will now evaluate the return and

assess the Council the results being published in January.

1961

BS7799 Partnership - Assessment of

Teignbridge are founder members of the BS7799 (Information Security)

Devon Partnership

Controls

who's aim was to tackle compliance with the Standard by breaking it down into manageable

stages - namely Bronze, Silver, Gold and Platinum.

Although an assessment of all authorities

revealed that none of us yet met the Bronze level, work is in progress to try and achieve this

within a reasonable timescale by raising the importance of Information Security across the

partner organisations.

This work is ongoing.

TEIGNBRIDGE DISTRICT COUNCIL

Internal Audit Summary Findings Report in Respect of Quarter Two 05/06

Project

Project Title

Summary of Findings

Number

Medium Priority

2081

PRINCE 2 Project Management

A project management structure centred around an intranet based resource has been set up

Methodlogy Rollout

allowing access to a number of project management resources from standard documentation

to advice and guidance.

This resource will be enhanced with periodic workshop sessions for

project managers to attend if they so wish.

In this way it is hoped that a supportive project

management culture will be developed.

2019

Main Accounting CIPFA ICQ

During the annual review of the Main Accounting system, procedures were generally found to

be sound.

This was, however subject to bank reconciliations being fully and regularly

completed.

1989

Cash - Proceeds of Crime Act 2002

A report was considered by the Corporate Management Team which clarified the position of

local authorities with regard to The Proceeds of Crime Act 2002, The Money Laundering

Regulations 2003 and the Terrorism Act 2000. The report concluded that local authorities (and

many other public service organisations) are not subject to the provisions of the POCA and

Regulations. However, it was recommended that the Council adopts the principals of the Act

and appoint a Money Laundering Reporting Officer with the responsibilty to carry out a risk

assessment, establish procedures, raise staff awareness and carry out training where

necessary. The Chief Internal Auditor will progress this.

1990

Council Tax CIPFA ICQ

The system continues to be covered by good internal controls.

TEIGNBRIDGE DISTRICT COUNCIL

Internal Audit Summary Findings Report in Respect of Quarter Two 05/06

Project

Project Title

Summary of Findings

Number

1969

Payroll CIPFA ICQ

Following a

review of payroll procedures, two recommendations were made, namely:

Each Head of Service (or outside body) should be required to periodically confirm the

accuracy of a payroll schedule containing the names and details of all staff charged to their

department.

Payroll needs to be validated against the Personnel system (although this will hopefully be

addressed in the planned future

migration to South Hams' Selven system).

Procedures for email notification of payroll changes were also formalised.

2015

Grants Payable

Grants paid upon receipt of a formal application against agreed criteria for eligibility. Criteria

needs to reflect Council objectives. Separation of duties between admin, authorisation and

payment of grant. Supporting documentation held providing adequate audit trail. No major issues

identified, testing confirmed applications were complete, accurate and authorised.

2036

Markets System

Draft Report produced, awaiting response from Town Centre Manager. Major issue regarding

Traders Public Liability Insurance. Some minor issues regarding financial procedures and

CCTV. Action points to be monitored.

1945

Contract Payments Review - Caseload 1

Compliance tests undertaken on a sample of two contracts. Payments in accordance with

agreed procedures. No matters arising from the audit.

1950

Contracts Tendering - Caseload 1

Testing undertaken on a sample of two contracts. Tendering arrangements are in accordance

with the Financial Rules and the CIPFA compliance tests schedules.

1952

Contracts Variation Orders

Compliance testing undertaken on a sample of two contracts. Procedures for issuing variation

orders are being followed correctly. No matters arising.

TEIGNBRIDGE DISTRICT COUNCIL

Internal Audit Summary Findings Report in Respect of Quarter Two 05/06

Project

Project Title

Summary of Findings

Number

2033

Hackney Carriage Licences System

The main objectives were to ascertain the statutory requirements of the function, identify the

risks and controls in place and to document systems and procedures that deal with the day to

day operation of the service. On 1st December 2005 this service will be assimilated into the

Legal and Administrative Services functions to form part of a corporate licensing service. At

this stage the areas for testing were identified and will be part of a further audit on all licensing

functions in the new year.

Lower Priority

1977

Benefits CIPFA Caseload check qtr1

There were two errors and four omissions found but these were corrected by the assessors

during the audit. They were considered to be minor and the overall case check was

satisfactory.

2246

Benefits Emergency Cash Float

An unannounced audit of the

Benefits emergency payment float was carried out.

The

expected balance of £2,000

was accounted for, but showed an "over" of £1.

This was paid

into the appropriate FMS code and recorded in the register accordingly.

1999

Creditors CIPFA Compliance Tests 1

No significant issues. Audit satisfactory.

2000

Creditors CIPFA Compliance Tests 2

One investigation ongoing concerning the status and validity of a creditor. Otherwise, no

significant issues and audit completed satisfactorily.

2162 Devon Youth Games Risk Workshop

A risk workshop was undertaken with the members of staff organising the 2005 Devon Youth

Games held here in Teignbridge.

A number of risks surrounding the event were identified as

were actions required to mitigate against them.

Any areas that had not been addressed were

then fed into the event project plan.

2102

Play Areas Risk Assessment Workshop

Output report produced following risk workshop. Responses to the report with action dates

returned from Principal Building Surveyor and Leisure Officer. Agreed output entered into

SPAR system.

TEIGNBRIDGE DISTRICT COUNCIL

APPENDIX B

Internal Audit Work In Progress Summary in Respect of Quarter Two 05/06

Project

Project Title

Project Description

Number

Highest Priority

1923

Annual Statement of Internal Control

Carry out self assessment and evidence gathering

2004/2005

2157

Devon Audit Partnership

Project to bring together South Hams, Mid Devon and Teignbridge District Council’s Internal

Audit Sections.

2041

Planning Application Decisions

Review decision making process to ensure that agreed actions in respect of applications

granted are actioned, I.e. cases are followed up to check.

Liaise with Steve Robinson to agree

the terms of reference for this project. Also check system maintained by Freda Lloyd re:

developers abiding by Section 105 agreements as this was raised as an area to review by

Simon Barnes.

2032

Planning Applications System

Document/update documentation on systems procedures, identify key risks, identify key

controls, create ICQ and apply, test check YES answers for compliance, prepare DRAFT and

then FINAL report, diary date to follow-up. In particular review arrangements for collection of fees

at Reception - are there 2 systems in place when there could be 1?

This issue was raised as a

concern by Simon Barnes.

Medium Priority

2004

Debtors CIPFA ICQ

Send out and evaluate responses to CIPFA ICQ.

Produce draft report for discussion and then

final.

Copies to audit file and for Director of Corporate Services.

TEIGNBRIDGE DISTRICT COUNCIL

Internal Audit Work In Progress Summary in Respect of Quarter Two 05/06

Project

Project Title

Project Description

Number

1976

Benefits CIPFA ICQ

Send out and evaluate responses to CIPFA ICQ.

Produce draft report for discussion and then

final.

Copies to audit file and for Director of Corporate Services.

2038

Renovation Grants CIPFA ICQ

Send out and evaluate responses to CIPFA ICQ.

Produce draft report for discussion and then

final.

Copies to audit file and for Director of Corporate Services.

2026 IT Development CIPFA ICQ

Send out and evaluate responses to CIPFA ICQ.

Produce draft report for discussion and then

final.

Copies to audit file and for Director of Corporate Services.

2173

Blackberry Devices

Investigate how many are in circulation and examine control issues.

2165

Corporate Complaints Processes

Corporate Complaints processes and P-COMMENTS database updates with David Beer

1954

Corporate Governance

Review arrangements for maintaining adequate and effective corporate governance as against

the CIPFA/ SOLACE model

2139

Emergency Planning Risk Workshop

Conduct risk management workshop to ascertain risks facing service and enter agreed output

into SPAR system.

1943

NFI Data Matching

Complete review of analysed data and report back to the Audit Commission.

2035

Homelessness System

Document/update documentation on systems procedures, identify key risks, identify key

controls, create ICQ and apply, test check YES answers for compliance, prepare DRAFT and

then FINAL report, diary date to follow-up. In particular review process for advance payments to

landlords and control thereof (mini debtors system) as Lesley Tucker has concerns.

TEIGNBRIDGE DISTRICT COUNCIL

Internal Audit Work In Progress Summary in Respect of Quarter Two 05/06

Project

Project Title

Project Description

Number

Lowest Priority

1944

Authorised Signatories

Maintain authorised signatory records throughout the year and inform all interest parties of the

updates

2150

Business Visa Cards

Write short report for PRS giving details of system and assurance that proper controls are in

place.

2123

Countryside Management

Conduct risk management workshop to ascertain risks facing service and enter agreed output

into SPAR system.

2174

Election Expenses

Compliance tests payments made via June payroll.

2043

Follow-up re: report on Property Section

Follow-up on report to Property Section on arrangements for improving the system and report to

Head of Service.

2069

Hackney Carriage Risk Workshop

Conduct risk management workshop to ascertain risks facing service and enter agreed output

into SPAR system.

2122

Policy & Heritage Risk Workshop

Conduct risk management workshop to ascertain risks facing service and enter agreed output

into SPAR system.

TEIGNBRIDGE DISTRICT COUNCIL

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