Internal Audit Plan - appendix

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					Internal Audit Plan 2010/11                                                                       Cross Cutting Areas                                                                                                Draft

         Ref         Audit Area                 Audit Activity & Background                   Links to Priorities or Risks                   Notes                  Lead         Lead     Timing     Lead     Plan
                                                                                                                                                                   Director     Contact             Auditor   Days
       Carry Forward from previous year
               Economic Prosperity      Effectiveness of the Council's response to the Strategic Objective 4                                                       Nick                   Q1         MW         20
               Weathering the Storm     economic downturn, both in terms of its                                                                                    Dawe
                                        support to businesses and individuals, and
                                        also the way in which it is using its own
                                        resources effectively to protect its own
       Key Commitments - Governance Related Responsibilities
               Preparation of the       Review of system of internal control. Follow      Statutory requirement under the     Implementation of revised national   Nick                   Q1        HM/MW       12
               Annual Governance        up of actions in the 2008/09 statement.           Audit and Accounts Regulations 2006 Code of Conduct for Members will     Dawe
               Statement and Action                                                                                           affect 2010/11 AGS
               Plan 2009/10 and

               Director Self-           Issue and review of self-certifications, plus     Key element of the Council's                                             Nick                   Q1         MW          5
               Certification            validation visits to a sample of Directors        Governance and Internal Control                                          Dawe
               Assurance Framework      Update CCC assurance map- twice yearly                                                                                     Nick                   Q1 &                   5
               & External Assurance     and reporting Audit and Accounts                                                                                           Dawe                   Q3/4
               Ethical Awareness /      Publicity and awareness raising                                                                                            Stephen                Ongoing                5
               Fraud Training                                                                                                                                      Moir
               Whistleblowing           Publicity and awareness raising                                                                                            Stephen Quentin        Ongoing                2
                                                                                                                                                                   Moir    Baker
               Organisational Learning Sharing IA Learning
                                                                                                                                                                   Nick Dawe                                     2
               Corporate Governance Update code                                                                                                                    Stephen                Q1                     2
       Key Commitments - Pro-active anti fraud approach
               Fraud Strategy            Implement actions from year 2 of Fraud           Key element of the Council's                                             Nick                   Ongoing    MN         25
                                         Strategy: fraud risk assessment and              Governance and Internal Control                                          Dawe
                                         development of targeted programme; policy        framework.
                                         on sanctions and redress, publicity for cases,
                                         case recording, development of outcome
               National Fraud Initiative Continued participation in NFI: Download         Audit Commision requirement                                              Nick       Service     Q1-Q3     RW/VBM      30
                                         Year                                                                                                                      Dawe       Leads

               Re-Active Fraud Work     IT and general investigation activity.                                                                                                                       MN        200

       Key Commitments - Reviews

               Safe Recruitment         Volunteers - building on work started in          Strategic Objectives 1& 2                                                                                             15
                                        2009/10 Central Safe Recruitment Review.
               Procurement and          VFM considerations, potential fraud focus,                                                                                                                              15
               Contract Management      ensuring compliance, progress with new

                                                                                                          Appendix 2
Internal Audit Plan 2010/11                                                                    Cross Cutting Areas                                                                       Draft

         Ref          Audit Area                 Audit Activity & Background              Links to Priorities or Risks         Notes    Lead        Lead     Timing     Lead     Plan
                                                                                                                                       Director    Contact             Auditor   Days
                LAA/Thematic Strategic To be confirmed                                Cambridgeshire Together Strategy.                                                             20
                Partnerships                                                          Assurance to partner organisations.
                                                                                      Service delivery principle: working in

       Key Commitments - Project Support

                Enhancing Our           Contribution to assessment preparation                                                         Stephen               Ongoing    HM          2
                Performance Board       process                                                                                        Moir
                Use of Resources        Contribution to the Use of Resources self                                                      Nick                            HM/MW        2
                                        assessment on Governing the Business                                                           Dawe                  Q1
                                        KLOE and implementation of actions
       Cyclical Financial Plan

       Risk Assessed elements
               Delivery of integrated Delivery of IP commitments including            All Strategic Objectives                                                                     15
               plan                   achievement of savings targets; impact on
               Integrated Planning:   Coherence and effectiveness of planning         All Strategic Objectives                                                                     10
               Process                process. Compliance with best practice in
                                      terms of gathering information, understanding
                                      priorities, understanding action required.
               Integrated Planning:   Inflation and demography considerations;        All Strategic Objectives                                                                     15
               Modelling and          other aspects e.g. school places; Fenland;
               assumptions            road condition, tax base, S106. Work of
                                      research group.
               Making Cambridgeshire Reducing cost and duplication; designing         All Strategic Objectives                                                                     15
               Count                  service round needs of residents. Delivery of
                                      projects and outcomes
               Working with voluntary Key partner with increasing role in service     Strategic Objectives 1,2 & 4                                                                 15
               and community sector provision; commissioning; grant giving;
               service providers      procurement; Cambridgeshire Compact
               Reputation             Management of reputation risk in context of     All Strategic Objectives                                                                     10
                                      service reductions
               Sustainable Council    Internal sustainability approach; climate       All Strategic Objectives                                                                     15
                                      change adaption, carbon reduction
                                      commitment; Travel Management
               Enforcement            Coherence of approach to enforcement            All Strategic Objectives                                                                     15
                                      activity; RIPA
       Following up previous audits
               Cross Cutting Audits Follow up implementation of previous IA           Follow up of Previous                            Various    Various    Q1        TK/TBC      10
               2009/10                recommendations.                                Recommendations



                                        Carry Forward from 2009/10                                                        20
                                        Key Commitments                                                                  342
                                        Cyclical Financial Plan                                                            0
                                        Follow Up Work                                                                    10
                                        Risk Assessed                                                                    110


                                                                                                       Appendix 2
   Internal Audit Plan 2010/11                                                           Corporate Directorates                                                                                  Draft

  Ref         Audit Area              Audit Activity and Background               Links to priorities and risks                      Notes                    Lead        Lead     Timing      Lead Plan
                                                                                                                                                             Director    Contact              Auditor Days
Carry forward from previous years
        Information Assurance                                                                                                                                Pat        Noelle       Q1        AB    7
                                                                                                                                                             Harding    Godfrey
Key Commitments
        e-Business - General  Cylical approach agreed - Controls            External Audit reliance                Full Walkthrough and Compliance           Nick       Vernice    Q3/Q4             45
        Ledger                testing on general ledger and one other,                                             Testing as per MFS cyclical financial     Dawe       Key
        e-Business - Cash Mgt walk through only on all other systems.       External Audit reliance                plan.                                     Nick       Vernice    Q3/Q4
                              Single report. Ensure module owners                                                                                            Dawe       Key
        e-Business - Accounts have opportunity to feed into Terms of                                                                                         Nick       Martyn     Q3/Q4
        Receivable & Debt     Reference                                                                                                                      Dawe       Bacon &
        Management                                                                                                                                                      Nicola
        e-Business - Procure to                                                                                                                              Nick       Donna      Q3/Q4
        Pay & Creditors / CIS                                                                                                                                Dawe       Hawtin
        e-Business - Interfaces                                                                                                                              Nick       Vernice    Q3/Q4
                                                                                                                                                             Dawe       Key
        e-Business - User                                                                                                                                    Nick       Vernice    Q3/Q4
        Access Admin                                                                                                                                         Dawe       Key
        e-Business - Payroll      Controls Testing                                                                 Full walkthrough and compliance test as   Stephen    Bridget    Q3/Q4             15
                                                                                                                   per MFS Cyclical financial Plan. Plus     Moir       Herdman
                                                                                                                   additional areas highlighted by                      & Jackie
                                                                                                                   management. Members allowances                       McCarter
        e-Business - Pensions     Controls testing                                                                 Compliance testing and follow up of       Stephen    Allison    Q3/Q4             15
                                                                                                                   2009/10 review                            Moir       Kew

        Pensions Governance       Review of scheme governance, role of                                             Following CIPFA guidance on Pension       Stephen    Allison     TBC              15
                                  Pensions Committee, reporting, decision                                          Fund Audit                                Moir       Kew
                                  making, pension fund investment
        Budgetary Control         strategy Audit - External Audit reliance External Audit reliance
                                  Managed                                                                          Delivery of IPP Targets.                  Nick       Service      Q4              10
                                                                                                                                                             Dawe       Leads
        Grant Certification       Grant certification                       Statutory requirement                  Contingency for any certification         Nick       Caroline      As             5
        contingency                                                                                                requirement in respect of, for example,   Dawe       Ryba       required
                                                                                                                   LPSA grant
        Shared Services           Health check around progress to Shared Key corporate initiative                  Governance of Programme - in particular Nick         Vernice                      20
                                  arrangements - examining Risk                                                    transition arrangements. Communication, Dawe         Key
                                  Management, Joint Governance                                                     risk management, monitoring of delivery
                                  arrangements. Benefits delivery;                                                 of business case. Achievement of
                                  transition arrangements                                                          planned savings

        Shared Services           Advice on system changes / IA sign off                                           Technical aspects of transfer to full     Nick       Vernice    Ongoing           15
                                  on changes to control environment.                                               shared service model. Process             Dawe       Key
                                  These will be identified from the Road                                           compliance, VFM, risk, financial
                                  Map and weekly Change Control                                                    management.
                                  schedule. Attendance on project boards
                                  as determined.

        Ad hoc Consultancy &      Audit input into new directorated based                                                                                    As         As         Ongoing           25
        Advice                    developments & response to ad hoc                                                                                          advised    advised
                                  queries. Input into new transformation

                                                                                                      Appendix 2
   Internal Audit Plan 2010/11                                                               Corporate Directorates                                                                                   Draft

  Ref         Audit Area              Audit Activity and Background                  Links to priorities and risks                            Notes                   Lead      Lead     Timing     Lead Plan
                                                                                                                                                                     Director Contact              Auditor Days
        International Financial   Audit and Accounts and External Audit        External Audit reliance                       Continued review of progress against   Nick      Caroline   Ongoing           5
        Reporting Standards       Assurance                                                                                  IFRS plan                              Dawe      Ryba
Cyclical Financial Plan
Risk Assessed elements
        IT Governance             IT Strategy, policies and procedures,        Service delivery principle: high-quality,                                                                                  15
                                  control over new developments and            effective and efficient services
                                  reduction in existing systems to core set,
                                  roles and responsibilties of system
        Better Utilisation of     Benefits realisation, review of portfolio,   Service delivery principle: high-quality,                                                                                  15
        Property Assets           community asset use                          effective and efficient services

        Efficiency                Review of arrangements for securing      Service delivery principle: high-quality,                                                                                      15
                                  efficiency and value for money.          effective and efficient services
                                  Achievement of efficiency targets. Links
                                  to IPP and tranformation agenda

        Programme and Project QIA arrangements, effectiveness of     Service delivery principle: high-quality,                                                                                            15
        Management            governance structures, prioritisation, effective and efficient services
                              portfolio approach. Benefits
                              management. Risk Management. Links
                              to IPP and transformation agenda

        Cambridgeshire            Assurance through procurement process Service delivery principle: high-quality,                                                                                         10
        Community Network                                               effective and efficient services

        Redundancy                Review of arrangements for managing          Service delivery principle: high-quality,                                                                                  15
                                  redundancies; possibly also to include       effective and efficient services
                                  review of school arrangements

Following up previous audits
        Corporate Directorate     Follow up implementation of previous IA      Follow up of Previous Recommendations                                                Various   Various                     3
        Audits 2009/10            recommendations.



                                  Carry Forward from 2009/10                                                             7
                                  Key Commitments                                                                      170
                                  Cyclical Financial Plan                                                                0
                                  Follow Up Work                                                                         3
                                  Risk Assessed                                                                         85


                                                                                                         Appendix 2
     Internal Audit Plan 2010/11                                                     Community and Adult Services                                                         Draft

 Ref          Audit Area       Audit Activity and Background           Links to Priorities or Risks                 Notes      Lead          Lead     Timing     Lead       Plan
                                                                                                                              Director       Audit    2010-11   Auditor     Days
Carry forward from previous year
       Quality Assurance                                         Strategic objective 1 and 2                                Claire Bruin                Q1       DWI          2

       CRIP                                                      Strategic objective 1 and 2                                Claire Bruin                Q1       RW           5

Key Commitments
      Ad hoc Consultancy & Audit input into new directorate                                                                                           Ongoing                15
      Advice               based developments &
                           response to ad hoc queries.
       Libraries Project       Programme Board attendance IPP commitment                                                    Mike                      Ongoing    HM           4
       Board                                                                                                                Hosking
Cyclical Financial Plan
       Budgetary control       Financial forecasts, cost        Service delivery principle: high-                                                                            30
                               control, financial information - quality, effective and efficient services
                               comprehensive review across
Risk Assessed Elements
       Older People's          Work with partners to             Strategic objective 1 and 2                                                                                 15
       strategy                implement the Older People's
                               Strategy. Link to Adult Social
                               Care Transformation Strategy
                               and MCC project
       Reablement project      Delivery of a common model of     Strategic objective 1 and 2                                                                                 25
                               reablement across the County,
                               bringing together formerly
                               separate PCT models.
                               Currently focussing on Older
                               People given volume of service
                               users. Key to IPP efficiencies.
                               Reducing delayed transfers of
       Community               IPP targets, neighbourhood        Strategic objective 1 and 2                                                                                 15
       Engagement              panels. Delivery of Community
                               Engagement Strategy.
       Adult Social Care IT    Key and complex area              Strategic objective 1 and 2                                                                                 10
       strategy                because of health interface.
Following up previous audits
       Community and           Follow up implementation of  Follow up of Previous                                                          Various                            6
       Adult Services          previous IA recommendations. Recommendations
       Audits 2009/10

                               Carry Forward from 2009/10                                                7
                               Key Commitments                                                          19                                                                   127
                               Cyclical Financial Plan                                                  30
                               Follow Up Work                                                            6
                               Risk Assessed                                                            65


                                                                                                      Appendix 2
Internal Audit plan 2010/11                                                                        Environmental Services                                                                       Draft

   Ref         Audit Area      Audit Activity and Background         Links to Priorities or                           Notes           Lead Director     Lead         Lead     Timing    Plan Days
                                                                             Risks                                                                     Contact      Auditor

Carry forward from previous year
            Section 106                                            Strategic objective 3                                            Graham Hughes                    RW         Q1         2

Key Commitments
            Ad hoc            Audit input into new directorate                                                                                                                Ongoing      10
            Consultancy &     based developments & response to
            Advice            ad hoc queries.
            Contingency for   Certification of European Union  Dependent upon IA sign off IVB, IVC, Gruntvig & 'The Hive' funding   Julia Barrett     Helen         Trainee    First       20
            Grant claim       Claims                           for reimbursement                                                                      Boutell/Els             claims
            audits                                                                                                                                    a Evans
Cyclical Financial Plan

Risk assessed elements
            Guided Bus     End of delivery phase and transfer      Strategic objective 3                                                                                                   10
                           to operational phase. Embedded
                           assurance. Financial control;
                           benefits realisation; risk
                           management; governance
           Street Lighting Operational phase; embedded             Strategic objective 3                                                                                                   10
           PFI             assurance
           Climate change Leadership role in wider                 Strategic objective 5                                                                                                   15
           and             community's work to mitigate /
           environmental   adapt to climate change:
           strategy        environmentally preferable / low
                           carbon technologies, landscape
                           and biodiversity; recyling; travel to
                           work / school
           Civil Parking   Taking on duties of City Council        Service delivery principle:                                                                                             15
                           and roll out of enforcement across      high-quality, effective and
                           County. Contract management;            efficient services
                           link to income systems
Following up previous audits
           Environmental   Follow up implementation of                                                                                                Various                              6
           Services Audits previous IA recommendations.

                              Carry Forward from 2009/10                                       2
                              Key Commitments                                                 30                                                                                           88
                              Cyclical Financial Plan                                          0
                              Follow Up Work                                                   6
                              Risk Assessed                                                   50


                                                                                                         Appendix 2
        Internal Audit Plan 2010/11                          Children and Young Peoples Services                                    Draft
  Ref           Audit Area            Suggested Audit Activity &          Links to priorities and Risks        Notes   Timing Lead Plan
                                            Background                                                                 2010/11 Auditor Days
Carry Forward from previous years

          Children's Trust Monies                                                                                      Q1     TK              5
       Youth Offending                                                                                                 Q1     DWI             5
Key Commitments
          Ad hoc Consultancy and Audit input into new directorate       Strategic Objective 1 & 2                             All             5
          Advice                 based developments / response
                                 to ad hoc queries.
          ContactPoint           Follow up implementation of            Follow up of Previous                          Q1     VBM             5
                                 previous IA recommendations.           Recommendations
                                 Annual assurance requirement

          Contracting and           Regularity review of Contracting    Strategic Objective 1 & 2                      Q1     AB            15
          Procurement               and Procurement

          Learning and Skills       Liaison and establishment /         Transfer of responsibilities for 16-                  HM              2
          Council                   clarification of new audit          19 year olds. £45m of funding
                                    arrangements                        passed on to 6th Forms. LA
                                                                        Commissioner Role. Likely to
                                                                        receive assurance from specialist
                                                                        audit based at Norfolk CC.

Cyclical Financial Plan

Risk assessed element
        EOTAS                       Basic financial management and      Strategic objective 1 & 2. Service                                  15
                                    control arangements;                delivery principle: high-quality,
                                    appropriateness of expenditure      effective and efficient services
          One Vision                Data quality, consistency in use,   Strategic objective 1 & 2. Service                                  25
                                    embeddedness in working             delivery principle: high-quality,
                                    practice, ongoing development       effective and efficient services
                                    and improvement

          Workforce safety          Personal safety of childrens social Strategic objective 1 & 2. Service                                  20
                                    care workforce                      delivery principle: high-quality,
                                                                        effective and efficient services

                                                                                  Appendix 2
        Internal Audit Plan 2010/11                         Children and Young Peoples Services                               Draft
  Ref           Audit Area          Suggested Audit Activity &         Links to priorities and Risks   Notes         Timing Lead Plan
                                             Background                                                              2010/11 Auditor Days
          Governance in schools   Role of governors and role of LA   Strategic objective 1                                              15
                                  governor. Role of the local

          Schools Capital -        Embedded assurance on delivery Strategic objective 1                                                10
          Building Schools for the of rebuild / refurbishment projects
          Early Years             Funding arrangements               Strategic objective 1                                             15

          Fostering and adoption Processes, review impact of         Strategic objective 2                                             15
                                 recent investment; safeguarding

Following up previous year's work
          CYPS Audit 2009/10      Follow up implementation of        Follow up of Previous                                              7
                                  previous IA recommendations.       Recommendations

                                  Totals                                                                                              159

                                  Key Commitments                                                               27
                                  Cyclical Financial Plan                                                        0
                                  Follow Up Work                                                                 7
                                  Risk Assessed                                                                115


                                                                               Appendix 2
       Internal Audit Plan 2010/11                                                                Schools                                                         Draft

 Ref          Audit Area                  Suggested Audit Activity &             Links to Priorities or       Notes      Lead      Timing     Lead     Plan
                                                Background                              Risks                           Director             Auditor   Days
Carry Forward from previous years
       Schools - Financial           Reviewing support arrangements for        Strategic objective 1                  Adrian       Q1        DC           20
       interventions                 schools in financial difficulty. Consider                                        Loades
                                     schools with sports facilities in sample
                                     selection. Also note discussion at Audit
                                     Committee on 25 March 09 re Schools
                                     with surplus balances - consider review
                                     of clawback process (potential to review
                                     quarterly returns for these schools.)

       Safe Recruitment              Agreement of LA consolidated report.      Strategic objective 1 & 2                                     TK               5

Key Commitments
      Safe Recruitment               Continuing the programme of work in       Strategic objective 1 & 2              Adrian       Q3/Q4                  40
                                     schools. Approach to be confirmed                                                Loades
                                     following discussion with key officers.

       Financial Management          Review of financial management            Strategic objective 1                  Adrian                                  7
       Review - Neale Wade           arrangements in schools with deficit                                             Loades
       Financial Management                                                                                                                                   7
       Review - Netherhall School
       Financial Management                                                                                                                                   7
       Review - Chesterton
       Financial Management                                                                                                                                   7
       Review - St. Peter's School

       Financial Management                                                                                                                               10
       Review - Special Schools

       Schools - Ad hoc                                                                                               Adrian       Ongoing                25
       Consultancy & Advice &                                                                                         Loades
       one-off financial
       management reviews;
       Schools Causing Concern

                                                                                                 Appendix 2
        Internal Audit Plan 2010/11                                                         Schools                                    Draft

Following up previous years work
       Payroll                  Follow up recommendations of earlier                                    Stephen Moir Q2            1
                                IA work
       Health and Safety        Follow up recommendations of earlier                                    Adrian      Q4      TK     1
                                IA work                                                                 Loades
       St Neots                 Follow up recommendations of earlier                                    Adrian      Q1      DC     5
                                IA work                                                                 Loades
       Abbey College            Follow up recommendations of earlier                                    Adrian      Q3      DC     5
                                IA work                                                                 Loades
       Financial Interventions  Follow up recommendations of earlier                                    Adrian      Q3/Q4          1
                                IA work                                                                 Loades

       Financial Management      Programme of assessments -              Strategic objective 1                                    98
       Standard in Schools       remaining primaries in summer term,
       (FMSiS)                   and Secondaries re-assessment in
                                 Autumn and Spring Terms



       Carry Forward                                                25
       Key Commitments                                             103
       Cyclical Financial Plan                                       0
       Follow Up Work                                               13
       Risk Assessed                                                 0

       Sub total                                                   141
       FMSIS                                                        98
       Grand total schools                                         239

                                                                                           Appendix 2
72f30630-1016-4baf-a1e9-c7e2f19902be.xls                                                                                                                      Computer Audit

                                                                                                          Estimated days
     Audit area                  Audit                           factor             Computer auditor                                                   Total Audit Days

                                                                           Prep &        Field    Target Continge          Cumulativ           Mgr
                                                                          research       work      Total   ncy    PM total    e               Review

     System & network            E business - Interface Review
 1                                                                 63           2          30       32           5          37           37     5          42
                                 Local Area Network
   System & network              (Corporate) - Perimeter
 2                               Security                          49           3          30       33           5          38           75     5          43
 3 System & network              SWIFT                             61           3          20       23           3          26          101     5          31
                                 Commitment Recording for
   System & network
4                                SSD (CRIP)                        59           1          24       25           5          30          131     5          35
5 System & network               TCO / OfficeBase                  53           3          25       28           3          31          162     5          36
6 System & network               Capita One                        52           5          30       35           5          40          202     5          45
   System & network              EDRM / Wisdom                     51           5          15       20           3          23          225     5          28
8 System & network               Windows 2000/2003 Security        51           3          25       28           3          31          256     3          34
9 System & network               Waste Data Tool                   50           2          10       12           3          15          271     3          18
10 System & network              Laptop Security Audit             50           3          25       28           3          31          302     4          35

                                                                             30           234       264         38         302          302     45         347

                                                                   Audit Days

                                                                   Audits Undertaken will be from the first three per the risk assessments.

                                                                                Appendix 2
Internal Audit Plan 2008/2009       Other Responsibilities                                  Draft

             Ref                           Audit Area                           Plan Days

                    A&A - Annual Report & Quarterly Progress Reports                  20
                    A&A - Follow Up Audit Reports                                     10
                    A&A - Annual Self Assessment                                       2
                    A&A - Induction and Training                                       5
                    A&A - Committee Attendance & prep, Chairs Briefing                10
                    A&A - Taking Forward Committee Concerns                           10
                    Reporting - Senior Management & Other Key Officers                10

                    Liaison - Audit Partners, External Audit                          10
                    Liaison - Internal Audit Partners                                 10
                    Audit plan - 2010/11 Monitoring and Revision                       5
                    Audit Plan - 2011/12 Preparation and Consultation                 20
                    Service Development - Code of Practice & review of                 8
                    effectiveness of system of IA
                    Service Development - new initiatives (Role in projects)          20
                    Establishment of Shared Service - development of                  10
                    Internal Audit arrangements
                    Publicity - Daily Briefing, Profile of IA                          5
                    Contingency for request activity                                  50


           Totals                                                         205

                                           Appendix 2
Appendix 3                                                                  Audits Below Resource Line

Scope              Universe theme                     Audit areas
                                                      Greyed out areas represent audits already completed, where althernative assurances are available, or areas where coverage
                                                      is advised but in future audit plans

                                                                                  Resource Line
Environment        New Traffic Control Centre         Traffic Management Act revisions. Road booking system and temporary traffic order system. Back office systems due for go
Services                                              live by Summer 2010. Integrated Highway Management Centre and active network management
                   Growth - population growth,        Planning for and delivering the requirements of new communities, infrastructure delivery, key worker housing, public health
                   economic growth                    targets, sustainability targets
                   Pitt Review - Response to          Bill currently in parliament. Project team under Cambridgeshire Together undertaking work, with scrutiny oversight. Water
                   flooding.                          Management Strategy. Floods and Water Management Bill duties
                   Section 106                        Review of political and governance arrangements. Potential for Audit involvement in Community Infrastructure Levy Group.
                   Winter Gritting                    Post Event Review - to feed into current review underway.
                   Development control                Development control - consistency across directorates in respect of Highways Development control advice for small and large
                                                      schemes, role of Joint Committees
                   Highways and Access                Highways Services Contract - road condition / road maintenance - planned and responsive. Contract payments
                   Environment and Regulation         Waste management, IT, recycling, RECAP partnership; waste Private Finance Initiative
                   Concessionary Fares
                   Road safety                        Reducing people injured in road network; children and young people, education
                   Air Quality                        Joint work to measure Air Quality. Focus on Cambridge
                   Trading standards                  Protection of vulnerable groups from rogue traders; reduce problem premises, sales of alcohol; regulatory processes
                   Improving traffic flow / roads /   Long term transport strategy, local transport plan, community transport
                   public transport
                   External funding                   Role of innovation and partnerships team, management of projects. Invest to Transform, EU Projects, potential involvement up
                                                      front - speak to Emma Joy.
                   HTS transport                      Home to School Transport . Integrated plan targets
                   Bus Services                       Improving bus information, facilitating bus journeys, progressing stage 2 of passenger transport review, improving quality and
                                                      availability of service, accessible action plans in rural priority areas, community transport
                   Park and Ride                      Park and Ride; follow up of cash security review of change and ticket machines
                   Street Works Permits               Review of new arrangements - to give greater control over contractors who undertake street work, and the timing of work.
                                                      Audit to review reasonableness of what is proposed.
                   Rights of way                      Rights of way improvement - review of plan, country side access provision, links to sustainable new communities
Cross cutting      Business continuity planning       Business continuity planning/IT resilience, introduction of British Standard 25999, impact of restructure on arrangements
                   Use of consultants                 Use of consultants, procurement of expertise in areas such as legal, finance
                   Performance Improvement            Score card, corporate performance management process, office performance management processes, best value reviews,
                                                      management of inspections, Integrated Plan targets, preparation for assessment
                   Healthy Cambridgeshire             Targets in Integrated Plan, promoting healthy living, access to health and sport opportunities, links to Olympics
                   Information Sharing                Compliance with Information sharing legislation and protocols
                   Health and Safety                  Robustness of arrangements across the Authority
Corporate          People Strategy                    Organisational development, workforce planning, policies, learning & devnt costs, Cambridgeshire Behaviours. Integrated Plan
                                                      commitments. Support for transformation agenda. Core competencies of senior management facing impact of current
                                                      challenges - Working Together project. Implementation of actions in response to employee survey (good performance in 2009
                                                      survey). Review of Strategy in light of Shared Service.
                   Consultation                       How consultation feeds into the Integrated Plan process, role of research group. Does consultation (e.g. Place Survey) inform
                                                      decision making process? Analysis and response to messages. Somalto methodology.
                   Media and public relations         Internal and external communication, press and public relations, Listening and Involving Strategy, consultation
                   Emergency planning                 Emergency planning - preparedness for responding to critical incidents including animal disease outbreak testing, further
                                                      development of planning for extreme weather conditions - How did we cope with the snow - what can we learn from this
                   Insurance arrangements             Adequacy of fund, case management
                   Information and access             Customer contact centre - resilience and future strategy; database of community and voluntary organisations; database of
                                                      courses and events, virtual on line communities, customer profiling, access, internet, data integrity of contact centre,
                                                      integration of systems; extending the personal and social benefits of access to info and online access skills
                   Shared Services -top sliced        Shared Services in Strategic Partnerships
                   Customer Care                      Customer feedback, customer complaints, new feedback system
                   Sickness management                Notification processes, reporting to management, tackling problems, policies, use of IT
                   Equality and Diversity             Equality standard for Local Government achieved, compliance with legislation, Equality Impact Assessment programme,
                                                      delivery of action plans; promotion of equality; understanding of diversity
                    Registrars                        Registrars - resilience
Community and Adult Fenland Initiative                Pilot approach to delivering service across the range of County Council responsibilities in a single District. Influence on
Services                                              budgeting/ planning Process. Reducing inequalities in rural isolation, education, health. Measuring impact of new directorate
                    Joint Strategic Needs             How the JSNA can be developed to allow more sophisticated modelling of need. Ensuring that the JSNA is utilised in service
                    Assessment (JSNA)                 planning and budget setting
                    Performance management            Review of ongoing work on performance management framework in Adult Social Care
                    Assistive technologies            Arrangements for delivery of technology such as alarms that enable people to remain in their own homes. Currently arranged
                                                      through Cambridgeshire Community Services (NHS). Needs a focus on improving management information.
                   Safer communities                  Key Performance Indicators, Anti-social behaviour reduction, crime reduction, trading standards, financial investigation unit,
                   Vulnerable adult protection        Compliance with procedures
                   Adult and Community                Libraries & learning - future strategy and pattern of service delivery - potential trust status. New buildings and significant
                   Education                          redevelopment schemes
                   Supported people                   Supporting people & supported living, financial arrangements
                   Community Cohesion                 Oxmoor, neighbourhood management, traveller & migrant worker needs. County Community Cohesion Strategy
                                                      implementation (Dec 2008); promoting cohesion in schools and communities. Implementation of arts culture sport strategies;
                   Drugs and Alcohol action           Partnership working; targets in Integtated Plan, reducing underage drinking

                   Support to carers                  Advice and info, carers assessments; direct payments
                   Adult and Community                Adult and Community Learning -skills for life provision; deprived groups; reducing economic differences
                   Adult and Community                Personal and Community Development Learning and Skills Partnerships
Appendix 3                                                                 Audits Below Resource Line

Scope                Universe theme                 Audit areas
                                                    Greyed out areas represent audits already completed, where althernative assurances are available, or areas where coverage
                                                    is advised but in future audit plans

Children and Young   Educational attainment - other School effectiveness, educational provision and achievement, school improvement partnerships, Local Authority intervention
People's Services    assurance providers            role, Integrated Plan targets, Minority group attainment
                     Children's growth agenda       Service infrastructure, growth agenda, children's centres, extended schools, learning lessons of new implementations, meet
                                                    targets in Integrated Plan.
                     Schools Information            School responsibilities for Information Assurance. Links to schools IT strategy and follow up to matters arising from Schools IT
                     Assurance; Information         audit
                     Young carers                   Strategy for supporting young carers and enabling them to achieve the Every Child Matters outcomes
                     Children's Centres             How well are new managers settling in, how are they managing the commissioning/procurement role & new commissioning
                                                    framework proposed in Integrated Plan, what impact is there on the voluntary sector, early intervention and prevention
                     Education - other assurance    Children missing from education / missing children - robustness of missing children procedures and processes for informing
                     providers                      the council of who needs to be picked up in the system at the age of starting school; education other than at school
                     Children with disabilities and Integtated Plan targets; integrated services, transitions, advocacy, short breaks
                     complex needs
                     Young People in Education,     Targets in Integrated Plan, performance recording and management
                     Employment and Training
                     Use of agencies                Agency placements including out of County placements - potential for pooled budget in this area. Review of systems and
                                                    processes for managing risks associated with pooled budget. Review commitment accounting arrangements. Movement
                                                    towards commissioning. Work of Children's Trust
                     Service planning and delivery Delivering Big Plan & monitoring Big Plan, Inspection and Integrated Plan targets
                     14-19 curriculum changes       Schools required to offer wider range of vocational courses & make these available to all ; Integrated Plan targets
                     Parenting support              Parenting support strategy - ensuring sufficient places to meet needs; links to extended services & role of Home to School
                                                    Liaison workers, procurement
                     Reducing Poverty               Targets in Integrated Plan; tackling inequalities; develop and implement strategy to reduce child poverty - working with the
                                                    Children's Trust
                     Youth Services                 Accredited outcomes; integrated provision; youth offer; play and leisure, career aspirations
                     Corporate Parent Role          Corporate parent role - do Members fulfil their Corporate Parent role, how does Cambs measure up to DFES guidance, key
                                                    PIs e.g. health checks - robustness of systems and follow up action taken? Review of strategy implementation
                     Education                      Bullying - impact on minority groups e.g. migrant workers, targets in Integrated plan
                     Participation                  Progress against participation strategy, Integrated Plan actions, involvement in decision making
Appendix 3   Audits Below Resource Line
Appendix 3   Audits Below Resource Line

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