HDC - Internal Audit BV Inspection April 2003

Hart District CouncilInternal Audit ServiceAugust 2001Best Value Inspection(Desk Top)Version: FinalDesktop Inspection Report Hart District Council – Internal Audit ServiceBest Value Inspection ServiceReport on Desk Top InspectionHart District CouncilInternal Audit Service: Best Value Review1. Introduction1. I have undertaken a desktop inspection of Hart District Council’s Internal AuditService and its Best Value Review.2. This report was compiled following a review of the documentation and writtenevidence submitted by the authority. The inspector conducted only limited on-sitereality checks to verify the information provided. The Best Value InspectionService reserves the right to carry out further inspection following a review of thedocumentary evidence.3. The evidence reviewed comprised the best value review documentation, theresults of a short visit to Hart District Council, and examining additionaldocumentary evidence such as audit documents, audit plans, monitoring reportsand training plans. The site visit was on 18 April 2001, when I took theopportunity to talk to Members and officers of the Council, and the Council’sexternal auditors.4. The Council’s comments on this report are annexed.5. The inspection concentrated upon addressing the six key Best Value questionscontained in the Audit Commission’s document “Seeing is Believing”. The keyfindings and issues are detailed below.2. FindingsSummary6. Bearing in mind the limitations of a ...