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					                                       PROGRESS AGAINST AUDIT PLAN 2008 / 09                                               APPENDIX 1
                                        Update for Audit Sub-Committee 28 July 2009

                                                                                                                            FINDINGS
Plan as approved by Audit Sub-Committee on 9 April 2008                             COMPLETED           OTHER             REPORTED TO
                                                                                                                           COMMITTEE

  Main Financial Systems Audit 2007 / 08
   Main Accounting System                                                           COMPLETED                               30-Jun-08
   Payroll and Employment Costs                                                     COMPLETED                               30-Jun-08
   Council Tax                                                                      COMPLETED                               30-Jun-08
   NNDR                                                                             COMPLETED                               30-Jun-08
   Housing and Council Tax Benefits                                                 COMPLETED                               30-Jun-08
   Income and Debtors                                                               COMPLETED                               30-Jun-08
   Payments and Creditors                                                           COMPLETED                               30-Jun-08
   Cash & Bank                                                                      COMPLETED                               30-Jun-08
   Investments and Investment Income                                                COMPLETED                               30-Jun-08
   Information Technology                                                           COMPLETED                               30-Jun-08


  Main Financial Systems Audit 2008 / 09
   Main Accounting System                                                           COMPLETED                               28-Jul-09
   Payroll and Employment Costs                                                     COMPLETED                               28-Jul-09
   Council Tax                                                                      COMPLETED                               28-Jul-09
   NNDR                                                                             COMPLETED                               28-Jul-09
   Housing and Council Tax Benefits                                                 COMPLETED                               28-Jul-09
   Income and Debtors                                                               COMPLETED                               28-Jul-09
   Payments and Creditors                                                           COMPLETED                               28-Jul-09
   Cash & Bank                                                                      COMPLETED                               28-Jul-09
   Investments and Investment Income                                                COMPLETED                               28-Jul-09
   Information Technology                                                           COMPLETED                               28-Jul-09


  Follow Up to Audits Undertaken 2007 / 08
    Main Financial System CES's re 2006 / 07 (inc within 08 / 09 audits)             COMPLETED                              30-Jun-08
    Proactive Anti Fraud Checks (inc within 08 / 09 audits)                          COMPLETED                              13-Jan-09
    Contracts (inc within 08 / 09 audit)                                             COMPLETED                              13-Jan-09
    Budgetary Control (inc within 08 / 09 audit)                                     COMPLETED                              28-Jul-09
    Housing Benefit Performance Standards Enablers (2nd follow up)                   COMPLETED                              13-Jan-09
    Data Quality Review of Statutory Returns                                         COMPLETED                              13-Jan-09
    Car Parks Business Improvement Review (by Business Improvement (B.I.) staff)              in progress (Audit staff)
    Caretakers/Cleaning Staff Business Improvement Review (by B.I. staff)                             Note 2
    Building Control Calculator                                                      COMPLETED                              13-Jan-09
    Cash Office Business Improvement Review (by B.I. staff)                                           Note 2
    Review of Performance Within the Housing Service (by B.I. staff)                                  Note 2
    Disabled Facilities Grants (by B.I. staff)                                      COMPLETED (by Audit staff)              13-Jan-09


  Audits currently in progress as at 31/03/08 to be completed 2008 / 09
    Housing                                                                         COMPLETED                               13-Jan-09
    Human Resources                                                                 COMPLETED                               13-Jan-09
    Parks                                                                           COMPLETED                               13-Jan-09
    Money Laundering                                                                COMPLETED                               9-Apr-08
    Inventory Check                                                                                in progress - Note 1


  Other Audits Planned
    Proactive Anti Fraud Checks                                                                    in progress - Note 1
    Best Value Performance Indicators                                               COMPLETED                               3-Sep-08
    Overview of Personal Data Security                                                                   Note 3
    Contracts                                                                                            Note 4
    Audit Evidence Collation for Controls Assurance & Governance Process re 07/08   COMPLETED                               30-Jun-08




                                                           Page 1 of 3
                                          PROGRESS AGAINST AUDIT PLAN 2008 / 09                                                APPENDIX 1
                                           Update for Audit Sub-Committee 28 July 2009

                                                                                                                                FINDINGS
Plan as approved by Audit Sub-Committee on 9 April 2008                                    COMPLETED        OTHER             REPORTED TO
                                                                                                                               COMMITTEE

  Others - per Audit Risk Analysis
    Budgetary Control                                                                      COMPLETED                             28-Jul-09
    Planning                                                                                                  Note 5
    Debtors (Waste Management)                                                                         in progress - Note 1
    Homelessness & Housing Advice                                                          COMPLETED
    Asset Management                                                                                         Note 5
    Car Parking Services/Enforcement (listed in Audit plan subject to resources)
    Partnership Working (listed in Audit plan subject to resources)
    Housing & Council Tax Benefits (listed in Audit plan subject to resources)




                                                                                                                                FINDINGS
                     ADDITIONAL WORK UNDERTAKEN                                            COMPLETED        OTHER             REPORTED TO
                                                                                                                               COMMITTEE

  Additional Audit
      ECC Payments (2nd Follow Up)                                                                         in progress
      Creditors (Community Safety)                                                                         in progress
      Car Parks Income Reconciliation                                                                      in progress


  Corporate Support
    Head of Organisational Development:
         Job Evaluation                                                                                    in progress
         Organisational Pride Programme Board                                                                ongoing
         Production of Annual Governance Assurance Statement re 2007/08                    COMPLETED                            30-Jun-08
         Production of Annual Governance Assurance Statement re 2008/09                    COMPLETED                          F&CS 30-Jun-09
         3 Use of Resources Key Lines of Enquiry                                           COMPLETED                            1-Apr-09
         Direction of Travel statement                                                                     in progress
         Project Team - Organisational Learning                                                             ongoing*
         Corporate Reports to justify OD resource in light of predicted budget shortfall                   ongoing**
         Efficiency and VFM Working Group                                                                    ongoing
         Customer Insight Project Board                                                                      ongoing
         Risk Management Steering Group                                                                      ongoing
    Business Improvement Manager:
         Project Team - Organisational Learning                                            COMPLETED                               n/a *
         Affordable Housing Supply Programme Board                                         COMPLETED                              n/a ***
         National Fraud Initiative Data Matching Exercise                                                  in progress
         Anti Fraud & Corruption Strategy review                                           COMPLETED                             1-Apr-09
         Contributions to reports justifying BI resources                                                   ongoing**
         Administering Penalties and Cautions for Benefit Fraud                                              ongoing
    Senior Auditor:
      Information Security Corporate Working Group                                                         in progress
    Performance Management Officer:
       Evidence Collation for Controls Assurance & Governance Process re 08/09                             in progress


  Special Investigations
      Internet Abuse                                                                       COMPLETED                            13-Jan-09


  Business Improvement Reviews
      Rivers & Waterways (follows review by Overview & Scrutiny Committee)                       in progress
      Follow Up of Car Parks Business Improvement Review (by Audit staff)                        in progress
      Business Improvement Review of Rivers & Waterways for Overview & Scrutiny COMPLETED (by BI staff)




                                                               Page 2 of 3
                                        PROGRESS AGAINST AUDIT PLAN 2008 / 09                                                APPENDIX 1
                                         Update for Audit Sub-Committee 28 July 2009

                                                                                                                             FINDINGS
Plan as approved by Audit Sub-Committee on 9 April 2008                               COMPLETED             OTHER          REPORTED TO
                                                                                                                            COMMITTEE



Note 1   Inventory, Proactive Anti Fraud Checks & Debtors Audits to be completedin 2009 / 10. Note that work on these audits was suspended
         to ensure the timely completion of the main financial system audits.


Note 2   These Business Improvement Reviews were identified in the Internal Audit Plan for Member information but were intended for
           completion by other Business Improvement staff, therefore no Internal Audit resource was allocated to them. The Business
           Improvement Team priority for other work (such as the high volume of benefit fraud investigations arising from the NFI data
           matching exercise, and for the Overview and Scrutiny Committee in the absence of a supporting Officer) has prevented these
           reviews being completed. Audit staff have completed one BI review (Disabled Facilities Grants) and have another in progress (Car
           Parks). The others will be addressed in 2009 / 10 if resources allow.

Note 3   The original audit of Personal Data Security was superseded by the introduction of the Government Connect Code of Connection which
           identifies security controls with which all Local Authorities must comply. The IT Manager is undertaking a full assessment against
           the Code.

Note 4   Whilst the Contracts Audit was not completed in 2008 / 09, Internal Audit staff continued to monitor contract processes through
          attendance at Tender and Quotation opening events, and through this have ensured staff adhere to contract procedure rules. An Audit
          of Contracts, with a wider scope, is included within the 2009 / 10 Internal Audit Plan.

Note 5   The Planning, and Asset Management Audits were not completed in 2008 / 09, however audits of Development Control, and Asset
           Management are included within the 2009 / 10 Internal Audit Plan.




* Note Head of Organisational Development has overall responsibility for driving improvements arising from the project team work

** NoteHead of Organisational Development (OD) and all OD Managers have undertaken lengthy reviews of resources and submitted
   detailed justification for Corporate challenge in support of the corporate approach to managing the predicted budget shortfall

*** Note involvement of Business Iimprovement Manager in Affordable Housing Supply Programme Board is complete, but project
    board is ongoing




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