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					USE OF RESOURCES ACTION PLAN

Area          Key Line of                Statement                   Level Evidence                              Contact     2005/06 Audit Comments   Action Plan         Due Date Com-
              Enquiry                                                                                                        Assess- 2005/06                                       pleted
                                                                                                                             ment                                                  Date
Financial     1.1 The council produces   1.1.1 The council’s       Level 2 Statement of Accounts - Council Minutes SEBASTIAN Achieved
Reporting     annual accounts in         accounts were prepared in         of 29 June 2006                         DUNCAN
              accordance with relevant   accordance with statutory
              standards and              requirements,
              timetables, supported by   statutory/regulatory
              comprehensive working      timetables, relevant
              papers                     accounting and reporting
                                         standards, and the
                                         council’s agreed
                                         accounting policies.




                                         1.1.2 The auditor received Level 2 Statement of Accounts - Council Minutes SEBASTIAN Achieved
                                         auditable accounts,                of 29 June 2006                         DUNCAN
                                         including a complete set of
                                         financial statements,
                                         disclosures and notes, in
                                         accordance with the
                                         timetable agreed with the
                                         audited body.


                                         1.1.3 The accounts          Level 2 Awaiting SAS 610 report             SEBASTIAN Not                        Audit outstanding
                                         submitted for audit                                                     DUNCAN    achieved
                                         presented fairly, but
                                         contained several non-
                                         trivial errors.
                                         1.1.4 Comprehensive          Level 2 Working paper files                SEBASTIAN Achieved
                                         working papers supporting                                               DUNCAN
                                         the accounts were
                                         provided at the start of the
                                         audit to the standard
                                         specified by the auditor.



                                         1.1.5 Guidance made         Level 2 Accounts/Team2/Final - Working      SEBASTIAN Achieved
                                         available to staff on final         papers/Timetable 2005-06.Xls        DUNCAN
                                         accounts closedown
                                         procedures, including
                                         relevant timetables agreed
                                         with the auditor and
                                         allocation of tasks to
                                         individual members of
                                         staff, were adhered to.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                           1
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                      Level Evidence                                   Contact      2005/06 Audit Comments   Action Plan         Due Date Com-
              Enquiry                                                                                                         Assess- 2005/06                                       pleted
                                                                                                                              ment                                                  Date
                                 1.1.6 The council ensured Level 2 The Accountancy Team                          SEBASTIAN Achieved
                                 that appropriate,                                                               DUNCAN
                                 knowledgeable and skilled
                                 staff were available to deal
                                 with external auditors’
                                 queries, to substantiate
                                 assertions, and to explain
                                 items of account.




                                 1.1.7 The auditor gave an    Level 2 For 2003/4. Audit for 2004/5 & 2005/06     SEBASTIAN    Not                      Audit outstanding
                                 unqualified opinion.                 outstanding - due                          DUNCAN       achieved
                                 1.1.8 The accounts           Level 3                                            SEBASTIAN    Not                      Audit outstanding
                                 sbmitted for audit                                                              DUNCAN       achieved
                                 presented fairly and
                                 contained only a small
                                 nubmer of non trivial errors

                                 1.1.9 All additional requests Level 3                                           SEBASTIAN Not                         Audit outstanding
                                 from the auditor were                                                           DUNCAN    achieved
                                 responded to promptly in
                                 accordance with any agreed
                                 deadlines.


                                 1.1.10 The accounts         Level 3       Statement of Accounts report to Council - SEBASTIAN Achieved
                                 submitted to the                          29th June 2006 - Explanatory foreword - DUNCAN
                                 Council/committee meeting                 Also report to Executive Committee on
                                 at which they were                        the year end out-turn on 8th June 2006.
                                 approved were
                                 accompanied by a clear
                                 explanatory paper
                                 providing interpretation of
                                 the accounts and
                                 highlighting key issues for
                                 the benefit of members.



                                 1.1.11 The accounts were       Level 3 Delegated Member meeting and             SEBASTIAN Achieved
                                 subject to robust member               Executive, prior to Council. Scrutiny    DUNCAN
                                 scrutiny/discussion prior              Review on 20th July 2006.
                                 to approval.

                                 1.1.12 The accounts             Level 4                                         SEBASTIAN Not                         Audit outstanding
                                 submitted for audit presented                                                   DUNCAN    achieved
                                 fairly and contained only error
                                 considered 'clearly trivial'.

                                 1.1.13 The quality of the   Level 4                                             SEBASTIAN Achieved
                                 working papers provided was                                                     DUNCAN
                                 exemplary.

       Accounts/Performance Management/UOR Action plan.xls                                                                                                                            2
USE OF RESOURCES ACTION PLAN

Area          Key Line of              Statement                      Level Evidence                                Contact    2005/06 Audit Comments   Action Plan                               Due Date Com-
              Enquiry                                                                                                          Assess- 2005/06                                                             pleted
                                                                                                                               ment                                                                        Date
              1.2 The council promotes 1.2.1 The council publishes Level 2 A copy of the advert is on the Working   SEBASTIAN Achieved
              external accountability  its accounts and                    Papers file                              DUNCAN
                                       publicises how local
                                       electors can exercise their
                                       rights, in accordance with
                                       the requirements of the
                                       Accounts & Audit
                                       Regulations 2003.



                                       1.2.2 The council publishes Level 2 www.waveney.gov.uk.downloads Annual MARTIN          Achieved
                                       the annual audit letter in          Audit Letter 2004/05                LOVETT
                                       accordance with the
                                       requirements of the
                                       Accounts & Audit
                                       Regulations 2003.

                                       1.2.3 The agenda, reports Level 2 Please refer to website                    DONNA      Achieved
                                       and minutes for meetings                                                     OFFORD
                                       of full council, committees
                                       and scrutiny panels are
                                       made available to the
                                       public (e.g. on the
                                       organisation’s website) on
                                       a timely basis.



                                       1.2.4 The council can          Level 3                                       SEBASTIAN Not                       Consultation to be carried out in early
                                       demonstrate that it is                                                       DUNCAN    achieved                  2007
                                       considering the views of a
                                       range of stakeholders in
                                       making its decision whether
                                       to publish an annual report.


                                       1.2.5 The council publishes    Level 3 http://www.waveney.gov.uk/NR/rdonlyres SEBASTIAN Not                      Summary accounts being prepared
                                       summary financial                      /B5CDFFEC-F35C-4C7E-BCCD-              DUNCAN    achieved
                                       information that meets the             A192615593EB/0/statementofaccs0405.
                                       needs of a range of                    pdf
                                       stakeholders.
                                       1.2.6 The most recent        Level 3 http://www.waveney.gov.uk/Your+Council SEBASTIAN Achieved
                                       published accounts, in               /                                      DUNCAN
                                       either full or summary
                                       format, are available on the
                                       council’s website.
                                       1.2.7 The most recent          Level 3 www.waveney.gov.uk.downloads          MARTIN     Achieved
                                       published annual audit                                                       LOVETT
                                       letter is available on the
                                       council’s website.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                   3
USE OF RESOURCES ACTION PLAN

Area          Key Line of               Statement                        Level Evidence                              Contact    2005/06 Audit Comments                 Action Plan                           Due Date Com-
              Enquiry                                                                                                           Assess- 2005/06                                                                       pleted
                                                                                                                                ment                                                                                  Date
                                        1.2.8 The council publishes Level 4                                          SEBASTIAN Not         Consider publishing       Annual report with summary accounts       9/30/2006
                                        an annual report or similar                                                  DUNCAN    achieved    summary accounts and will be published
                                        document which includes                                                                            an annual report, and
                                        summary accounts and an                                                                            consult with stakeholders
                                        explanation of key financial                                                                       as regards format.
                                        information and technical
                                        terms designed to be
                                        understandable by members
                                        of the public.


                                        1.2.9 The annual report is       Level 4                                     SEBASTIAN Not                                     Annual report with summary accounts     9/30/2006
                                        available in a wide variety of                                               DUNCAN    achieved                                will be published
                                        formats to meet local user
                                        needs (e.g. different
                                        languages, large print,
                                        speaking version).


Financial     2.1 The council’s         2.1.1 The council has put     Level 2 Council minutes of 22 September 2005   ANDREW     Not        Interrelate the corporate   Revised MTFS for November 2006        31/09/2006
Management    medium-term financial     in place a medium-term                                                       VERNEY     achieved   objectives, key
              strategy/plan, budgets    (three year) financial                                                                             strategies, the MTFS,
              and capital programme     strategy which is linked to                                                                        Service Plans, budget
              are soundly based and     its key strategic objectives,                                                                      and capital programme
              designed to deliver its   and takes account of local
              strategic priorities      improvement and national
                                        priorities.



                                        2.1.2 The medium term      Level 2 Budget Book                               ANDREW     Not                                    Revised MTFS for November 2006        31/09/2006
                                        financial strategy models          www.waveney.gov.uk/downloads              VERNEY     achieved
                                        income and expenditure
                                        over a minimum of 3 years
                                        and is reviewed and
                                        updated at least annually.



                                        2.1.3 A comprehensive and Level 2 Budget Book                                SEBASTIAN Achieved
                                        balanced revenue budget           www.waveney.gov.uk/downloads               DUNCAN
                                        has been set, based on
                                        realistic projections about
                                        pay, inflation, and known
                                        service and capital
                                        development plans.

                                        2.1.4 The financing of           Level 2 Budget Book                         SEBASTIAN Achieved
                                        expenditure is                           www.waveney.gov.uk/downloads        DUNCAN
                                        transparently explained in
                                        budget summaries and
                                        reports.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                                 4
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                     Level Evidence                                  Contact    2005/06 Audit Comments   Action Plan   Due Date Com-
              Enquiry                                                                                                     Assess- 2005/06                                 pleted
                                                                                                                          ment                                            Date
                                 2.1.5 Budgets are revised     Level 2 Budget Book                             SEBASTIAN Achieved
                                 annually in light of the              www.waveney.gov.uk/downloads            DUNCAN
                                 reasons for and
                                 consequences of the
                                 previous year’s outturn
                                 and are linked to the
                                 medium-term financial
                                 strategy.
                                 2.1.6 An affordable capital Level 2 Budget Book                               SEBASTIAN Achieved
                                 programme has been                  www.waveney.gov.uk/downloads              DUNCAN
                                 agreed and the current and
                                 future funding of this is
                                 built into revenue planning.

                                 2.1.7 Budget holders are      Level 2 Budget Book                             SEBASTIAN Achieved
                                 involved in the budget                www.waveney.gov.uk/downloads            DUNCAN
                                 setting process.

                                 2.1.8 Budgets are subject Level 2 Chief Officers Group, Senior           SEBASTIAN Achieved
                                 to review by senior officers      Management Team and Portfolio Holders DUNCAN
                                 and members.                      all receive reports. Efficeincy Review
                                                                   Group scrutinises budget preparation

                                 2.1.9 Each capital and        Level 2 Budget Book                             SEBASTIAN Achieved
                                 revenue budget is                     www.waveney.gov.uk/downloads            DUNCAN
                                 assigned to the individual
                                 manager best able to use
                                 and control it.

                                 2.1.10 The council            Level 2 Accounts/General/cashflow/2006-07.xls   SEBASTIAN Achieved
                                 undertakes cash-flow                                                          DUNCAN
                                 monitoring which is used to
                                 inform short and long-term
                                 investment decisions.
                                 2.1.11 The budget reported Level 2 Budget Book                                ANDREW    Achieved
                                 to members includes a              www.waveney.gov.uk/downloads               VERNEY
                                 positive assurance
                                 statement from the chief
                                 finance officer about the
                                 robustness of estimates
                                 made for the purposes of
                                 the budget calculations, in
                                 accordance with the
                                 requirements of section 25
                                 of the LG Act 2003.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                  5
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                       Level Evidence                                        Contact    2005/06 Audit Comments                 Action Plan                                  Due Date Com-
              Enquiry                                                                                                             Assess- 2005/06                                                                              pleted
                                                                                                                                  ment                                                                                         Date
                                 2.1.12 Prudential indicators Level 2                                                  SEBASTIAN Not
                                 are applied in assessing                                                              DUNCAN    achieved
                                 the affordability of capital
                                 projects.

                                 2.1.13 Business planning     Level 3 Now that a Medium Term Financial            ANDREW          Not                                    Corporate planning process                    12/31/2006
                                 is integrated with financial         Strategy has been adopted, service          VERNEY          achieved
                                 planning.                            plans will be revised to ensure integration

                                 2.1.14 The corporate          Level 3     The MTFS is currently driven by the         ANDREW     Not                                    Revised MTFS for November 2006               31/09/2006
                                 business plan drives the                  Strategic Direction, taking into account    VERNEY     achieved
                                 medium-term financial                     the key features of the Corporate Plan.
                                 strategy and internal                     However, this plan is due for revision as
                                 resource allocation, with                 it does not currrently reflect the most
                                 changes in allocations                    recent revisions in the Strategic
                                 determined in accordance                  Direction.
                                 with policies and priorities.



                                 2.1.15 The corporate         Level 3 Draft priority plans have been written,          MARTIN     Not                                    Priority plans are being written, and will    12/31/2006
                                 business plan projects               based on the proposed new strategic              LOVETT     achieved                               be revisisted following the new strategic
                                 forward at least three years         priorities.                                                                                        direction in November
                                 and takes account of each of
                                 the following:
                                 • stakeholder and partner       Level 3                                               MARTIN     Not                                    Priority plans are being written, and will    12/31/2006
                                 consultation                                                                          LOVETT     achieved                               be revisisted following the new strategic
                                                                                                                                                                         direction in November
                                 • external drivers, including   Level 3                                               MARTIN     Not                                    Priority plans are being written, and will    12/31/2006
                                 funding variations and                                                                LOVETT     achieved                               be revisisted following the new strategic
                                 requirements to improve                                                                                                                 direction in November
                                 efficiency

                                 • capital investment plans      Level 3                                               MARTIN     Not                                    Priority plans are being written, and will    12/31/2006
                                 and their revenue                                                                     LOVETT     achieved                               be revisisted following the new strategic
                                 implications                                                                                                                            direction in November
                                 • risk assessments and          Level 3                                               MARTIN     Not                                    Priority plans are being written, and will    12/31/2006
                                 financial contingency                                                                 LOVETT     achieved                               be revisisted following the new strategic
                                 planning                                                                                                                                direction in November
                                 • sensitivity analysis          Level 3                                               MARTIN     Not                                    Priority plans are being written, and will    12/31/2006
                                                                                                                       LOVETT     achieved                               be revisisted following the new strategic
                                                                                                                                                                         direction in November
                                 • expected developments in      Level 3                                               MARTIN     Not                                    Priority plans are being written, and will    12/31/2006
                                 services.                                                                             LOVETT     achieved                               be revisisted following the new strategic
                                                                                                                                                                         direction in November
                                 2.1.16 The council's         Level 3 Section 2.3.1 of the MTFS identifies the         ANDREW     Not        Interrelate the corporate   Revised MTFS for November 2006               31/09/2006
                                 medium-term financial                process                                          VERNEY     achieved   objectives, key
                                 strategy is linked to other                                                                                 strategies, the MTFS,
                                 internal strategies/plans as                                                                                Service Plans, budget
                                 appropriate, e.g. human                                                                                     and capital programme
                                 resources, IT.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                                          6
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                     Level Evidence                                     Contact    2005/06 Audit Comments   Action Plan                        Due Date Com-
              Enquiry                                                                                                        Assess- 2005/06                                                      pleted
                                                                                                                             ment                                                                 Date
                                 2.1.17 The key messages      Level 3 The MTFS is available to all staff and      ANDREW     Not                      Revised MTFS for September 2006    31/09/2006
                                 from the council's medium            stakeholders via the Council website.       VERNEY     achieved
                                 term financial strategy are
                                 communicated to staff and
                                 stakeholders as appropriate.


                                 2.1.18 Budgets are linked     Level 3                                            SEBASTIAN Achieved
                                 to:                                                                              DUNCAN
                                 • the medium-term financial   Level 3 Budget Book                                SEBASTIAN Achieved
                                 strategy and high level               www.waveney.gov.uk/downloads               DUNCAN
                                 budgets for future years
                                 within this
                                 • business and activity       Level 3 Budget Book                                SEBASTIAN Achieved
                                 plans                                 www.waveney.gov.uk/downloads               DUNCAN
                                 • risk assessments of         Level 3 Budget Book                                SEBASTIAN Achieved
                                 material items of revenue             www.waveney.gov.uk/downloads               DUNCAN
                                 and capital income and
                                 expenditure, incorporating
                                 lessons learned from
                                 previous years



                                 2.1.19 The council regularly Level 3 Regulary reviews by Efficiency review       SEBASTIAN Not                       Capacity review to be undertaken     8/31/2006
                                 reviews financial                    Group                                       DUNCAN    achieved
                                 management arrangements
                                 to ensure that they remain 'fit
                                 for purpose', and keeps the
                                 financial services function
                                 under review to consider
                                 capacity, resourcing and
                                 training needs.


                                 2.1.20 There are project    Level 3     Capital projects are all subject to bids   SMT      Not
                                 appraisals, business plans              which include project appraisals and                achieved
                                 and affordability tests for             affordability tests. These are reported to
                                 new policy and capital                  the Corporate Asset Management Team.
                                 developments.                           It is intended to apply these controls to
                                                                         new externally funded schemes. The
                                                                         Committee reporting process is partly
                                                                         effective in this control and is being
                                                                         amended to improve the controls for new
                                                                         policies and externally funded projects. A
                                                                         Project Initiation Document has been
                                                                         designed. Evidence – Corporate Asset
                                                                         Management Team minutes. Committee
                                                                         reports Implications Boxes.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                             7
USE OF RESOURCES ACTION PLAN

Area          Key Line of            Statement                       Level Evidence                                  Contact      2005/06 Audit Comments   Action Plan                             Due Date Com-
              Enquiry                                                                                                             Assess- 2005/06                                                           pleted
                                                                                                                                  ment                                                                      Date
                                     2.1.21 The medium-term          Level 4   This has not been done as the joint plans ANDREW   Not                      Revised MTFS for September 2006         31/09/2006
                                     financial strategy describes in           have not been significant to date. The    VERNEY   achieved
                                     financial terms joint plans               next revision will include joint projects
                                     agreed with partners and                  and LAA finance.
                                     other stakeholders.


                                     2.1.22 The medium-term          Level 4 The MTFS forecasts revenue income       ANDREW       Not                      Revised MTFS for November 2006          31/09/2006
                                     financial strategy models               and expenditure over three years and    VERNEY       achieved
                                     balance sheets and cash-                identifies the impact on Council Tax
                                     flows over a minimum of 3               Requirement.
                                     years.
                                     2.1.24 The council identifies   Level 4                                         SEBASTIAN Not                         This is done informally currently. A
                                     future developments that                                                        DUNCAN    achieved                    report will be written for Members to
                                     may impact on its financial                                                                                           identify the issues which may impact.
                                     management arrangements
                                     and proactively manages
                                     them.


                                     2.1.25 The council monitors Level 4       The 2006/07 Budget identified the costs SEBASTIAN Not                       Priority plan costing and review          9/30/2006
                                     and can demonstrate how its               associated with each corporate objective. DUNCAN  achieved
                                     financial plans and strategies            The Priority Plans will in future include
                                     have contributed to the                   budget and performance monitoring
                                     achievement of its corporate              information to enable this process.
                                     objectives.



              2.2 The organisation   2.2.1 Budgets are input to      Level 2 Input directly onto ledger as part of   SEBASTIAN Not                         DELETED IN REVISED USE OF
              manages performance    the main accounting                     budget preparation                      DUNCAN    achieved                    RESOURCES ASSESSMENT
              against budgets        system on a timely basis,
                                     at an appropriate level of
                                     detail.
                                     2.2.2 There is a formal      Level 2 Pages 120 and 142 of the Constitution      SEBASTIAN Achieved
                                     scheme of budget                                                                DUNCAN
                                     delegation.
                                     2.2.3 There is guidance      Level 2 Latest version e-mailed to cost centre     SEBASTIAN Achieved
                                     available to budget holders          managers on 21 September 2005              DUNCAN
                                     which includes a
                                     description of their
                                     responsibilities, an outline
                                     of the budget process, and
                                     a budget process
                                     timetable.
                                     2.2.4 Budgets are approved Level 2 Monthly and quarterly reporting process      SEBASTIAN Achieved
                                     before the start of the year                                                    DUNCAN
                                     and monitored regularly
                                     throughout the year.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                       8
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                     Level Evidence                                    Contact    2005/06 Audit Comments                Action Plan   Due Date Com-
              Enquiry                                                                                                       Assess- 2005/06                                              pleted
                                                                                                                            ment                                                         Date
                                 2.2.5 Action plans are       Level 2 Monthly and quarterly reporting process    SEBASTIAN Achieved    Embed current
                                 developed when a material                                                       DUNCAN                processes for monitoring
                                 variance arises or a deficit                                                                          and managing
                                 is forecast.                                                                                          departmental over- and
                                                                                                                                       under- spends through
                                                                                                                                       the efficience review
                                                                                                                                       group and address
                                                                                                                                       significant capital
                                                                                                                                       underspends.


                                 2.2.6 The appropriate      Level 2 Monthly and quarterly reporting process      SEBASTIAN Achieved
                                 member committee                                                                DUNCAN
                                 receives budget monitoring
                                 information that is
                                 accurate, relevant,
                                 understandable and
                                 consistent with underlying
                                 records, and data is as up
                                 to date as possible when
                                 reported.



                                 2.2.7 Relevant non-           Level 2 Monthly and quarterly reporting process   SEBASTIAN Achieved
                                 financial and financial                                                         DUNCAN
                                 information, in addition to
                                 the budget, is reported to
                                 and used by senior
                                 officers.
                                 2.2.8 There is a line of     Level 2   Principal functional responsibility for    ANDREW   Achieved
                                 professional accountability            finance within business groups is          VERNEY
                                 between those with                     delivered through the finance team, all of
                                 principal functional                   whom report throught to the Chief
                                 responsibility for finance             Finance Officer through a direct line of
                                 within business groups                 professional accountability.
                                 and the chief finance
                                 officer, to ensure
                                 compliance with
                                 professional standards
                                 and objectivity of advice on
                                 financial matters.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                 9
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                    Level Evidence                                         Contact    2005/06 Audit Comments   Action Plan                                Due Date Com-
              Enquiry                                                                                                           Assess- 2005/06                                                              pleted
                                                                                                                                ment                                                                         Date
                                 2.2.9 The budget shows     Level 2      The budget is a management tool to aid      ANDREW    Achieved
                                 the resources allocated to              budget holders in the management of         VERNEY
                                 major spending activities               their budgets and to aid senior
                                 and programmes, with user-              management in the overall budgetary
                                 friendly summaries, and                 control of their areas of responsibility.
                                 separate identification of
                                 revenue and capital items
                                 to ensure focus on use of
                                 resources.



                                 2.2.10 The council            Level 2   Reviews of all financial systems are       JOHN EADE Achieved                   Internal Audit currently do sufficient
                                 regularly tests its financial           included in the Internal Audit 5 year                                           testing to comply with this requirement.
                                 systems to ensure that                  Strategic Plan. The core systems as                                             No further action proposed.
                                 their processes are secure.             identified by the Audit Commission are
                                                                         subject to annual regularity testing. Risk
                                                                         Assessments are undertaken annually.
                                                                         Evidence - Internal Audit Strategic Plan
                                                                         and Internal Audit reports.


                                 2.2.11 Where any          Level 2 Monthly and quarterly reporting process           SEBASTIAN Achieved
                                 significant departmental                                                            DUNCAN
                                 overspends have occurred
                                 they have been managed
                                 with no adverse impact on
                                 service delivery.



                                 2.2.12 The financial          Level 2   Following on from LSP peer review         ANDREA      Not                       Process for reviewing of partnerships to    3/31/2007
                                 performance of partnerships             (IDEA) an improvement plan has been       CRONIN      achieved                  be established in year.
                                 is regularly reviewed, linked           put in place which includes the
                                 to outputs, and the results             development of a rigorous performance
                                 shared with partners and                plan. In the interim action plans (with
                                 acted upon.                             baseline targets) have been developed
                                                                         for all groups. These have been used as
                                                                         the basis oon which to propose allocation
                                                                         of Performance Reward Grant (PSA1)
                                                                         and integrates PSA2 targets with them.
                                                                         Partnerships outside the remit of the LS
                                                                         are also being considered.


                                 2.2.13 The council’s financial Level 3 Powersolve downloads to excel                SEBASTIAN Achieved                  The Council is reviewing the cost           3/31/2007
                                 information systems have                                                            DUNCAN                              effectiveness of upgrading the financial
                                 flexible reporting tools to                                                                                             ledgers to the next version of Radius.
                                 enable specialist reports to
                                 be designed.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                       10
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                      Level Evidence                                     Contact    2005/06 Audit Comments              Action Plan                                Due Date Com-
              Enquiry                                                                                                         Assess- 2005/06                                                                         pleted
                                                                                                                              ment                                                                                    Date
                                 2.2.14 The council produces Level 3 Monthly financial reporting timetable         SEBASTIAN Achieved
                                 accurate profiled financial                                                       DUNCAN
                                 monitoring reports for all
                                 budget holders within ten
                                 working days of the month
                                 end.


                                 2.2.15 There is a regular        Level 3 Ongoing - last training session to non   SEBASTIAN Not        Introduce a financial     Member training to be organised.            9/30/2006
                                 training programme providing             finance staff on 12th July 2006.         DUNCAN    achieved   Training programme for
                                 training on financial issues for                                                                       Members and non-
                                 members and non-finance                                                                                finance staff.
                                 staff.


                                 2.2.16 Relevant non-           Level 3 Monthly reporting                          SEBASTIAN Achieved
                                 financial and financial                                                           DUNCAN
                                 information, in addition to
                                 the budget, is reported to
                                 members and acted upon.

                                 2.2.17 The council uses      Level 3 Virement rules                               SEBASTIAN Achieved
                                 agreed processes to adjust                                                        DUNCAN
                                 and approve budgets in
                                 year if major programmes
                                 are varied by more than pre-
                                 set tolerances.

                                 2.2.18 The council’s           Level 3
                                 budget monitoring is:
                                 • predictive rather than       Level 3 Monthly reports                            SEBASTIAN Achieved
                                 backward looking                                                                  DUNCAN
                                 • focused on large, high       Level 3 Monthly reports                            SEBASTIAN Achieved
                                 risk or volatile budgets                                                          DUNCAN

                                 • related to operational     Level 3 Monthly reports                              SEBASTIAN Not                                  Closer linking of activity indicators to    9/30/2006
                                 activity indicators that are                                                      DUNCAN    achieved                             monthly reporting
                                 lead indicators of spend
                                 and
                                 • informed by a risk         Level 3 No formal risk assessment is                 SEBASTIAN Not                                  Risk assessment of budget monitoring       12/31/2006
                                 assessment.                          undertaken.                                  DUNCAN    achieved                             process to be carried out
                                 2.2.19 Progress in           Level 3 Quarterly monitoring                         SEBASTIAN Achieved   Produce formal plans to
                                 achieving planned savings                                                         DUNCAN               record actions and
                                 and efficiency gains is                                                                                monitor progress of
                                 regularly reported to senior                                                                           planned savings and
                                 management with                                                                                        efficiency gains
                                 developed action plans.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                                11
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Area          Key Line of        Statement                      Level Evidence                                     Contact    2005/06 Audit Comments   Action Plan                                Due Date Com-
              Enquiry                                                                                                         Assess- 2005/06                                                              pleted
                                                                                                                              ment                                                                         Date
                                 2.2.20 No significant     Level 3 Monthly reports                                 SEBASTIAN Achieved
                                 departmental                                                                      DUNCAN
                                 overspends/under-spends
                                 have occurred that were
                                 not identified as a risk
                                 which was taken into
                                 account in developing the
                                 council's reserves
                                 strategy, and the
                                 associated underlying
                                 budgetary pressures are
                                 being managed effectively
                                 over time.


                                 2.2.21 The council ensures Level 4      The Internal Audit systems based testing JOHN EADE Achieved                   Internal Audit currently do sufficient
                                 through regular testing of its          of financial systems includes this as an                                      testing to comply with this requirement.
                                 financial systems that the              item to be tested.                                                            No further action proposed.
                                 report outputs are timely,              Evidence – Internal Audit file.
                                 accurate, reliable, clear, in a
                                 convenient format (hard copy
                                 and online, in summary and
                                 in detail, as appropriate) and
                                 readily understood by their
                                 recipients.



                                 2.2.22 The Executive has       Level 4 Monthly reports focus on target areas      SEBASTIAN Achieved
                                 reviewed its effectiveness                                                        DUNCAN
                                 and the leadership it provides
                                 with regard to financial
                                 management, and is taking
                                 appropriate action to address
                                 areas of weakness.



                                 2.2.23 There is a 'traffic light' Level 4 Monthly reports focus on target areas   SEBASTIAN Achieved
                                 system (or similar) in place to                                                   DUNCAN
                                 focus the Executive on key
                                 variances, and there is
                                 evidence that these are
                                 acted upon.


                                 2.2.24 The Executive           Level 4 Quarterly reports                          SEBASTIAN Achieved
                                 receives fully accrued                                                            DUNCAN
                                 financial monitoring reports
                                 on a quarterly basis including
                                 appropriate revenue account
                                 and balance sheet items.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                  12
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Area          Key Line of             Statement                    Level Evidence                                 Contact      2005/06 Audit Comments                   Action Plan                              Due Date Com-
              Enquiry                                                                                                          Assess- 2005/06                                                                            pleted
                                                                                                                               ment                                                                                       Date
                                      2.2.25 The council consults Level 4 Portfolio Accountants                   SEBASTIAN Not                                         Consultation exercise to be undertaken   12/31/2006
                                      with, advises and trains                                                    DUNCAN    achieved                                    in 2006/07 to determine needs of users
                                      users so that it develops and                                                                                                     & service satisfaction
                                      provides the financial
                                      information systems to meet
                                      their needs.


                                      2.2.26 Savings and efficiency Level 4 Quarterly reports                     SEBASTIAN Achieved
                                      gains are profiled over the                                                 DUNCAN
                                      year and there is monitoring
                                      throughout the period by
                                      members to ensure their
                                      achievement.


              2.3 The council manages 2.3.1 The council has an up Level 2   The Capital Strategy is updated regularly PETER COX Achieved   Update the Capital
              its asset base          to date corporate capital             and is directly linked to the corporate                        Strategy. Review the
                                      strategy linked to its                objectives. The MTFS is revised                                process by which the
                                      corporate objectives and              annually and is similarly drawn up in                          Council will strategically
                                      medium-term financial                 support of corporate objectives.                               manage its assets.
                                      strategy.
                                      2.3.2 The council has an up Level 2 Apporoed by Executive 13/07/06 - to     PETER COX Achieved       Update the Asset
                                      to date asset management            Council 26/07/06                                                 Management plan
                                      plan that details existing
                                      asset management
                                      arrangements and
                                      outcomes, and planned
                                      action to improve
                                      corporate asset use.


                                      2.3.3 The council maintains Level 2 This is available on request, presently in PETER COX Not         Undertake a full review of Asset Register in place - LAMP module      10/31/2006
                                      an up to date asset                 paper form N.B. The Council is                       achieved    the asset register.        being implemented
                                      register.                           purchasing an Asset Management
                                                                          module to "bolt on" to the existing LAMP
                                                                          facility. It is proposed to computerise all
                                                                          of the Council's asset records via this
                                                                          module, replacing the existing reliance on
                                                                          paper records. This is expected to be in
                                                                          place and fully operational by June 2006.



                                      2.3.4 The council has a      Level 2 New Asset Management team              PETER COX Achieved
                                      designated corporate                 established.
                                      property function.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                                    13
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Area          Key Line of        Statement                      Level Evidence                                     Contact    2005/06 Audit Comments                 Action Plan           Due Date Com-
              Enquiry                                                                                                         Assess- 2005/06                                                       pleted
                                                                                                                              ment                                                                  Date
                                 2.3.5 The council’s           Level 2 Asset Management Committee has been PETER COX Achieved
                                 arrangements for reporting            set up.
                                 to members are sufficient
                                 to ensure that they fulfil
                                 their responsibility in
                                 relation to the council’s
                                 land and buildings
                                 portfolio at both a strategic
                                 and service level.



                                 2.3.6 The council has an       Level 2 This is included within the Service Plan   PETER COX Not        Produce an Asset             Within Service Plan    3/31/2007
                                 annual programme of                    for the Asset Management Team                        achieved   Maintenance Plan and
                                 planned maintenance                                                                                    link the Plan to a rolling
                                 based on a rolling                                                                                     programme of property
                                 programme of property                                                                                  surveys.
                                 surveys.
                                 2.3.7 The council has         Level 2 This is included within the Service Plan    PETER COX Not        Asess and deal with the      Within Service Plan    3/31/2007
                                 assessed the level of                 for the Asset Management Team                         achieved   level of backlog
                                 backlog maintenance.                                                                                   maintenance.
                                 2.3.8 The council’s capital Level 2 The Capital Scoring matrices and the          PETER COX Achieved
                                 programme gives priority              minutes of the asset Management Sub
                                 to potential capital projects         committee provide the evidence.
                                 based on a formal,
                                 objective approval
                                 process.

                                 2.3.9 A member has been        Level 3 Colin Law, Portfolio Holder for Corporate PETER COX Achieved    Ensure that Members
                                 allocated portfolio                    Governance has primary responsibility                           have clearly articulated
                                 responsibility for the                 (but see 2.3.5 above)                                           their strategic
                                 organisation’s fixed assets.                                                                           responsibilites for
                                                                                                                                        managing an monitoring
                                                                                                                                        asset management.


                                 2.3.10 Members are aware Level 3 This is included within the Service Plan         PETER COX Not                                                            3/31/2007
                                 of the level of backlog          for the Asset Management Team                              achieved
                                 maintenance and have
                                 approved a plan to address
                                 it as appropriate.

                                 2.3.11 The council has         Level 3 This is included within the Service Plan   PETER COX Not                                                            3/31/2007
                                 developed a set of local               for the Asset Management Team                        achieved
                                 performance measures in
                                 relation to assets that link
                                 asset use to corporate
                                 objectives.
                                 2.3.12 The council makes       Level 3 Appraisal process for Asset Management PETER COX Achieved
                                 investment and disposal                Sub-committee
                                 decisions based on
                                 thorough option appraisal
                                 and whole life costing.



       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                              14
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Area          Key Line of            Statement                    Level Evidence                                       Contact    2005/06 Audit Comments   Action Plan   Due Date Com-
              Enquiry                                                                                                             Assess- 2005/06                                 pleted
                                                                                                                                  ment                                            Date
                                     2.3.13 Performance         Level 4 Asset Plan is in progress                      PETER COX Not                                      3/31/2007
                                     measures and benchmarking                                                                   achieved
                                     are being used to describe
                                     and evaluate how the
                                     council’s asset base
                                     contributes to the
                                     achievement of corporate
                                     and service objectives,
                                     including improvement
                                     priorities.

                                     2.3.14 The results of        Level 4 Regular reports are taken to the sub-        PETER COX Not                                      3/31/2007
                                     performance measurement              committee relating to property                         achieved
                                     and benchmarking are                 transactions and capital projects.
                                     communicated to
                                     stakeholders where relevant.



                                     2.3.15 The council has        Level 4   This will be a significant and early      PETER COX Not                                      3/31/2007
                                     developed an approach for               outcome of the work included as part of             achieved
                                     the co-ordination of asset              the Service Plan of the Asset
                                     management information and              Management Team
                                     its integration with relevant
                                     organisational financial
                                     information.


Financial     3.1 The Council        3.1.1 The council sets a   Level 2 Reports to Council February 2006               ANDREW     Achieved
Standing      manages its spending   balanced budget that takes                                                        VERNEY
              within the available   account of cost pressures
              resources              and the impact on council
                                     tax and housing rents.

                                     3.1.2 The council maintains Level 2 See the Annual Statement of Accounts   ANDREW            Achieved
                                     its overall spending within         2004/05.                               VERNEY
                                     budget.                             http://www.waveney.gov.uk/NR/rdonlyres
                                                                         /B5CDFFEC-F35C-4C7E-BCCD-
                                                                         A192615593EB/0/statementofaccs0405.
                                                                         pdf
                                     3.1.3 The council has a      Level 2 See Medium Term Financial                    ANDREW     Achieved
                                     policy on the level and              Strategy.2005-2010                           VERNEY
                                     nature of reserves and
                                     balances it needs that has
                                     been approved by
                                     members and reflected in
                                     the budget and medium-
                                     term financial strategy.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                            15
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Area          Key Line of        Statement                   Level Evidence                                 Contact     2005/06 Audit Comments   Action Plan                              Due Date Com-
              Enquiry                                                                                                   Assess- 2005/06                                                            pleted
                                                                                                                        ment                                                                       Date
                                 3.1.4 The council monitors Level 2 Included in the quarterly financial report ANDREW   Achieved
                                 and maintains its levels of        to the Executive. See agenda papers of VERNEY
                                 reserves and balances              15th September meeting.
                                 within the range
                                 determined by its agreed
                                 policy.

                                 3.1.5 The budget reported Level 2 Report to Council on 24 February 2005    ANDREW      Achieved
                                 to members includes a             CG416. Paragraph 8.3.                    VERNEY
                                 positive assurance
                                 statement from the chief
                                 finance officer about the
                                 adequacy of the proposed
                                 financial reserves, in
                                 accordance with the
                                 requirements of section 25
                                 of the LG Act 2003.




                                 3.1.6 The council has      Level 2 Report to Council on 24 February 2005   ANDREW      Achieved
                                 treasury management                CG434.                                  VERNEY
                                 strategy that reflects the
                                 requirements of the CIPFA
                                 Code of Practice for
                                 Treasury Management in
                                 the Public Services.

                                 3.1.7 The council monitors Level 2   Monthly financial monitoring report to ANDREW     Achieved
                                 the budget and underlying            Executive. Plus Quarterly Financial    VERNEY
                                 assumptions throughout               Performance Report as per Executive of
                                 the year and takes                   15th September 2005. Action is
                                 appropriate action to deal           progressed through the Efficiency
                                 with any deterioration in            Review Group of Corporate Directors.
                                 the financial position, in
                                 accordance with the
                                 requirements of section 28
                                 of the LG Act 2003.




                                 3.1.8 The council sets and    Level 2 Debt Recovery Manager & Plan         SEBASTIAN Not                        Formal Debt recovery targets to be set    9/30/2006
                                 monitors targets for income                                                DUNCAN    achieved                   and reviewed
                                 collection and recovery of
                                 arrears, based on age profile
                                 of debt.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                             16
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Area          Key Line of        Statement                     Level Evidence                                    Contact       2005/06 Audit Comments                   Action Plan                           Due Date Com-
              Enquiry                                                                                                          Assess- 2005/06                                                                         pleted
                                                                                                                               ment                                                                                    Date
                                 3.1.9 The council           Level 3 2005/06 out-turn report                     ANDREW        Achieved    Take effective action to Efficiency review group & monthly
                                 consistently maintains its                                                      VERNEY                    reduce departmental      monitoring porcess
                                 spending within its overall                                                                               overspends in 2005/06
                                 budget and without                                                                                        and reduces their impact
                                 significant unexpected                                                                                    through 2006/07 and
                                 overspends or under-                                                                                      beyond to help meet the
                                 spends.                                                                                                   Council's stated aim of
                                                                                                                                           retaining a £1m balance
                                                                                                                                           on the General Fund


                                 3.1.10 The council's policy Level 3 Medium Term Financial Strategy              SEBASTIAN Not             Identify target levels for   Risk assessment of balances and        8/31/2006
                                 for reserves and balances                                                       DUNCAN    achieved        reserves and balacnes        reserves to be carried out
                                 is based on a thorough                                                                                    that are based on a
                                 understanding of its needs                                                                                thorough understanding
                                 and risks and is properly                                                                                 of its needs and risks,
                                 and clearly reported to                                                                                   including its treasury
                                 members.                                                                                                  management strategy
                                                                                                                                           and demonstrate it is
                                                                                                                                           meeting these targets.


                                 3.1.11 Monitoring             Level 3 Debt Recovery Manager                     SEBASTIAN Not             Provide monitoring       Evaluation of effectiveness of recovery   12/31/2006
                                 information is available                                                        DUNCAN    achieved        information that         actions to be done
                                 that evaluates the                                                                                        evaluates the
                                 effectiveness of recovery                                                                                 effectiveness of debt
                                 actions, associated costs,                                                                                recovery including
                                 and the cost of not                                                                                       associated costs and the
                                 recovering debt promptly.                                                                                 cost of not recovering
                                                                                                                                           promptly.


                                 3.1.12 Members monitor key Level 4 Quarterly monitoring - Target setting for    SEBASTIAN Achieved
                                 financial health indicators        BVPIs                                        DUNCAN
                                 and set challenging targets,
                                 e.g. income collection, levels
                                 of variances from budget,
                                 prudential framework
                                 indicators, capital
                                 programme management.
                                 The Ccouncil has a good
                                 track record of achieving
                                 these targets.


                                 3.1.13 Where target levels     Level 4   Balances are assessed to be at the          SEBASTIAN Not                                     Balances to be reviewed               12/31/2006
                                 for reserves and balances                lowest level acceptable in light of the     DUNCAN    achieved
                                 are exceeded, the council                risks faced by the Council. The concept
                                 has identified and reported to           of opportunity cost does not arise as
                                 members the opportunity                  there is no opportunity to reduce the level
                                 costs of maintaining these               of balances.
                                 levels and compared this to
                                 the benfits it accrues.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                                 17
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Area          Key Line of            Statement                       Level Evidence                                  Contact       2005/06 Audit Comments   Action Plan   Due Date Com-
              Enquiry                                                                                                              Assess- 2005/06                                 pleted
                                                                                                                                   ment                                            Date
Internal      4.1 The council manages 4.1.1 The organisation has Level 2     The Council adopted a Risk              JOHN EADE Achieved
control       its significant business adopted a risk                        Management Strategy when it started to
              risks                    management                            undertake Strategic Risk management
                                       strategy/policy that has              on a formal basis. This was reviewed by
                                       been approved by                      outside consultants in 2004/05 and a
                                       members.                              revised strategy was approved in August
                                                                             2005. Evidence – Strategic Risk
                                                                             Management Group. Delegated member
                                                                             (Corporate Governance) report 18th
                                                                             August 2005. Executive Minutes.



                                     4.1.2 The risk management Level 2 The Risk Management Strategy                JOHN EADE Achieved
                                     strategy/policy requires the      addresses responsibilities at a high level.
                                     council to:                       These are developed in detail within the
                                                                       Internal Audit procedures guidance and
                                                                       training information for risk assessment
                                                                       participants. Evidence – Risk
                                                                       Management Strategy. Internal Audit
                                                                       procedures. Training presentation for risk
                                                                       assessment participants


                                     • identify corporate and        Level 2 as above                                JOHN EADE Achieved
                                     operational risks
                                     • assess the risks for          Level 2 as above                                JOHN EADE Achieved
                                     likelihood and impact
                                     • identify mitigating           Level 2 as above                                JOHN EADE Achieved
                                     controls
                                     • allocate responsibility for   Level 2 as above                                JOHN EADE Achieved
                                     the mitigating controls.

                                     4.1.3 The council maintains Level 2     Risk Assessments are undertaken              JOHN EADE Achieved
                                     and reviews a register of               against objectives taken from the
                                     its corporate business                  Strategic Direction for each Team and
                                     risks linking them to                   overall for the Corporate Risk
                                     strategic business                      Assessment. Risks are identified and
                                     objectives and assigning                action plans developed where the
                                     ownership for each risk.                responsibility for each action is allocated.
                                                                             These are collated in a Risk Register by
                                                                             Internal Audit. Evidence – Risk Register.


                                     4.1.4 Member responsibility Level 2     The Risk Management Strategy makes JOHN EADE Achieved
                                     for corporate risk                      the Executive responsible for risk
                                     management is identified                management. The Scrutiny Committee is
                                     in the terms of reference of            identified to receive regular reports on
                                     one or more committees as               progress on the implementation of action
                                     appropriate.                            plans. Evidence – Risk Management
                                                                             Strategy.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                          18
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Area          Key Line of        Statement                       Level Evidence                               Contact      2005/06 Audit Comments   Action Plan   Due Date Com-
              Enquiry                                                                                                      Assess- 2005/06                                 pleted
                                                                                                                           ment                                            Date
                                 4.1.5 Reports to support    Level 2     Project Initiation Documents have been JOHN EADE Achieved
                                 strategic policy decisions,             developed which include the need for a
                                 and project initiation                  risk assessment where appropriate. Risk
                                 documents include a risk                assessments are formally carried out for
                                 assessment.                             significant projects. However, there is still
                                                                         a legacy of projects from earlier periods
                                                                         which have not yet been completed for
                                                                         which such assessments were not
                                                                         undertaken. Evidence - Project Initiation
                                                                         Document (Richard Best). Risk
                                                                         assessments for Housing Stock Transfer,
                                                                         Operations outsourcing.




                                 4.1.6 The risk management Level 3 The Risk Management Strategy was           JOHN EADE Achieved
                                 process is reviewed and           reviewed and revisions approved in
                                 updated at least annually.        August 2005. The procedure for
                                                                   undertaking risk assessments is
                                                                   reviewed as best practice changes and
                                                                   as the organisation develops in its
                                                                   understanding of risk management.
                                                                   Evidence – Strategic Risk Management
                                                                   Group. Delegated member (Corporate
                                                                   Governance) report 18th August 2005.
                                                                   Internal Audit procedures.


                                 4.1.7 The risk management Level 3       A specific risk assessment is undertaken JOHN EADE Achieved
                                 process specifically                    annually in respect of
                                 identifies risks in relation            Partnerships.Evidence – Partnership risk
                                 to partnerships and                     assessment.
                                 provides for assurances to
                                 be obtained about the
                                 management of those
                                 risks.



                                 4.1.8 All appropriate staff     Level 3 To date risk assessments have been      JOHN EADE Achieved
                                 have been give relevant                 facilitated by Internal Audit Staff. A
                                 training and guidance to                training presentation has been given to
                                 enable them to take                     all participants. Responsibility for
                                 responsibility for managing             undertaking risk assessments is being
                                 risk within their own working           transferred increasingly to managers,
                                 environment.                            and the risk management presentation is
                                                                         being made part of the management
                                                                         training programme. Evidence – Internal
                                                                         Audit procedures. Training presentation
                                                                         for risk assessment participants.
                                                                         Strategic Risk Management Group
                                                                         Minutes




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                  19
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Area          Key Line of        Statement                      Level Evidence                                  Contact      2005/06 Audit Comments                Action Plan                             Due Date Com-
              Enquiry                                                                                                        Assess- 2005/06                                                                        pleted
                                                                                                                             ment                                                                                   Date
                                 4.1.9 The members with      Level 3       The members with responsibility for risk JOHN EADE Achieved
                                 specific responsibility for               management take part in the annual
                                 risk management have                      corporate risk assessment, and some
                                 received risk management                  have also taken part in service risk
                                 awareness training.                       assessments. They have received
                                                                           training as part of these risk
                                                                           assessments. Evidence – Internal Audit
                                                                           procedures. Training presentation for risk
                                                                           assessment participants.


                                 4.1.10 Members with          Level 3      The Scrutiny Committee is given        JOHN EADE Achieved
                                 responsibility for corporate              responsibility under the Risk
                                 risk managemetn receive                   Management Strategy for monitoring of
                                 reports on a regular basis                implementation of action plans. They
                                 and take appropriae action                receive follow-up reports every other
                                 to ensure that corporate                  month. They have taken further action
                                 business risks are being                  where plans have been delayed through
                                 actively managed,                         their panels. Full council receives an
                                 including reporting to full               overall summary through the Statement
                                 council as appropriate.                   on the System of Internal Control.




                                 4.1.11 A senior officer and     Level 4   The Chief Executive chairs the Strategic JOHN EADE Achieved   Designate a senior officer The arrangements in place at present
                                 member jointly champion                   Risk Management Group. The Leader of                          and councillor to jointly  satisfy the requirements.
                                 and take overall responsibility           the Council supports risk management, is                      champion and take
                                 for embedding risk                        part of the Executive and takes part in                       responsibility for
                                 management throughout the                 and approves the Corporate risk                               embedding risk
                                 council.                                  assessment, but this cannot be formally                       management
                                                                           demonstrated in any other way. Evidence
                                                                           – Strategic Risk Management Group
                                                                           Minutes. Corporate Risk Assessment
                                                                           working papers.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                           20
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Area          Key Line of                Statement                    Level Evidence                                    Contact       2005/06 Audit Comments                  Action Plan                                  Due Date Com-
              Enquiry                                                                                                                 Assess- 2005/06                                                                               pleted
                                                                                                                                      ment                                                                                          Date
                                         4.1.12 The council can    Level 4      The Corporate Risk assessment was          JOHN EADE Not          Embed risk management
                                         demonstrate that it has                brought forward in 2004/05 to allow                  achieved     in the corporate business
                                         embedded risk management               results to be fed into setting the revised                        process.
                                         in its corporate business              Strategic Direction and the budget. This
                                         processes, including:                  timetable is being maintained. A number
                                                                                of risk assessments exercises have been
                                                                                undertaken (requests for facilitation by
                                                                                Internal Audit made by managers) on
                                                                                significant policy changes. The
                                                                                Delegated Member (Corporate
                                                                                Governance) has requested a risk
                                                                                assessment of the Strategic Direction.
                                                                                Evidence – Strategic Risk Management
                                                                                Group Minutes. Corporate Risk
                                                                                Assessment working papers. Specific
                                                                                risk assessments. Minutes of Delegated
                                                                                Member Meeting of 18th August 2005.




                                         • strategic planning         Level 4 as above                                  JOHN EADE Not                                         A risk assessment of the revised
                                                                                                                                  achieved                                    strategic direction will be undertaken
                                                                                                                                                                              this year..
                                         • financial planning         Level 4                                           SEBASTIAN Not                                         Risk assessment of budget process to         12/31/2006
                                                                                                                        DUNCAN    achieved                                    be carried out.
                                         • policy making and review   Level 4 as above                                  JOHN EADE Not                                         A review of polices and strategies is
                                                                                                                                  achieved                                    currently nearing completion and a risk
                                                                                                                                                                              assessment of this will be undertaken
                                                                                                                                                                              after this.
                                         • performance management     Level 4 as above                                  JOHN EADE Not                                         Level 4. Additional resource not
                                                                                                                                  achieved                                    justified. No further action proposed.

                                         4.1.13 All members have      Level 4 This is limited to those members who     JOHN EADE Not                                          Further training will be given to the
                                         received risk management             have taken part in risk assessments. The           achieved                                     Scrutiny Committee and all members
                                         awareness training.                  Scrutiny Committee have requested                                                               will be invited.
                                                                              training at their November 2005 meeting.

                                         4.1.14 The council considers Level 4   The training is very clear on this. The risk JOHN EADE Achieved                               Internal Audit currently do get all groups
                                         positive risks (opportunities)         assessment process is looked on as                                                            to consider positive risks but not
                                         as well as negative risks              extending the ability of the Council to                                                       accepted by External Audit.
                                         (threats).                             manage risks and not to get rid of them.
                                                                                Evidence – Internal Audit procedures.
                                                                                Training presentation for risk assessment
                                                                                participants.


              4.2 The council has        4.2.1 An appropriate        Level 2    The Executive has responsibility to     JOHN EADE Achieved
              arrangements in place to   member group has                       review and approve the SIC. For 2004/05
              maintain a sound system    responsibility for review              it was considered separately by the
              of internal control        and approval of the SIC                Committee although as part of the same
                                         and considers it separately            agenda item.
                                         from the accounts.                     Evidence - Executive Minutes




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                                              21
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Area          Key Line of        Statement                    Level Evidence                                       Contact    2005/06 Audit Comments   Action Plan   Due Date Com-
              Enquiry                                                                                                         Assess- 2005/06                                 pleted
                                                                                                                              ment                                            Date
                                 4.2.2 The council has       Level 2                                               JOHN EADE Achieved
                                 conducted an annual
                                 review of the effectiveness            Internal Audit staff undertook the co-
                                 of the system of internal              ordination of the work and used as
                                 control and reported on                evidence a variety of sources (Risk
                                 this in the SIC.                       Register, Corporate Risk Assessment,
                                                                        External review of risk management,
                                                                        CPA Inspection and Improvement Plan,
                                                                        Internal Audit Reports, External Audit
                                                                        Reports, BFI Update, completion of SIC
                                                                        Rough Guide questions, CIPFA FM
                                                                        model, CIPFA/SOLACE model code of
                                                                        corporate governance compliance.)
                                                                        Evidence – Internal Audit File on SIC.


                                 4.2.3 The sources of       Level 2                                           JOHN EADE Achieved
                                 assurance to support the
                                 SIC have been identified           Risk Register, Corporate Risk
                                 and are reviewed by senior         Assessment, External review of risk
                                 officers and members.              management, CPA Inspection and
                                                                    Improvement Plan, Internal Audit
                                                                    Reports, External Audit Reports, BFI
                                                                    Update, completion of SIC Rough Guide
                                                                    questions, CIPFA FM model,
                                                                    CIPFA/SOLACE model code of
                                                                    corporate governance compliance.
                                                                    These were reported to the Strategic
                                                                    Risk Management Group. A summary
                                                                    was presented to the Chief executive and
                                                                    Leader of the Council as signatories, and
                                                                    the documents were available for the
                                                                    Executive.
                                                                    Evidence – Internal Audit File on SIC.
                                                                    Minutes of the Strategic Risk
                                                                    Management Group. Executive Agenda.

                                 4.2.4 There are action       Level 2                                              JOHN EADE Achieved
                                                                        The sources identified to produce the
                                 plans in place to address
                                                                        SIC all had their own action plans which
                                 any significant internal
                                                                        were summarised for the action plan in
                                 control issues reported in
                                                                        the SIC. The extent of review of the
                                 the SIC.
                                                                        organisation meant that no additional
                                                                        specific actions were necessary or
                                                                        desirable.
                                                                        Evidence – SIC. Internal Audit file on
                                                                        SIC.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                     22
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Area          Key Line of        Statement                   Level Evidence                                          Contact    2005/06 Audit Comments   Action Plan                               Due Date Com-
              Enquiry                                                                                                           Assess- 2005/06                                                             pleted
                                                                                                                                ment                                                                        Date
                                 4.2.5 The core functions of Level 2                                                            Achieved
                                                                                                                     MARTIN LOVETT
                                 an audit committee, as
                                                                        The Scrutiny Committee undertakes the
                                 identified in the CIPFA
                                                                        core functions of an audit committee.
                                 guidance, are being                    Evidence – Constitution – Scrutiny
                                 undertaken by members.                 Committee functions and Internal Audit
                                                                        requirements in the Financial Procedure
                                                                        Rules.


                                 4.2.6 The council has an     Level 2                                                JOHN EADE Achieved
                                                                        Internal audit undertaken in accord with
                                 internal audit function that
                                                                        the CIPFA Code of Practice is a
                                 operates in accordance
                                                                        requirement in the Constitution (Financial
                                 with the CIPFA code of                 Procedure Rules). How this is
                                 practice for internal audit            approached is demonstrated in the
                                 in local government.                   Service Plan.
                                                                        Evidence – Constitution. Internal Audit
                                                                        Service Plan.

                                 4.2.7 There are procedure Level 2                                           JOHN EADE Achieved
                                 notes/manuals in place for
                                 key financial systems.            Internal Audit have systems notes for all
                                                                   systems that have been audited.
                                                                   Business critical systems are reviewed
                                                                   annually. There are procedure
                                                                   notes/manuals in some areas, and where
                                                                   these are not available Internal Audit
                                                                   reports point out that this should be
                                                                   undertaken as good practice.
                                                                   Evidence – Internal Audit Files.
                                                                   Procedure Notes in some Teams (e.g.
                                                                   Benefits).

                                 4.2.8 The council has a      Level 2                                                           Not
                                                                                                                     MARTIN LOVETT                       Table top exercise will be conducted in
                                 business continuity plan in                                                                    achieved                 October to identify weakness in current
                                 place which is reviewed on a                                                                                            Business continuity plan. Team leaders
                                 regular basis.                                                                                                          will identify key personnel to keep
                                                                                                                                                         servcies running, and a buisness
                                                                                                                                                         impact analysis will be carried out to
                                                                                                                                                         inform the training needs analysis for
                                                                                                                                                         Members and Senior Officers.


                                 4.2.9 There are standing   Level 2                                                  JOHN EADE Achieved
                                 orders, standing financial         Standing Orders, Standing Financial
                                 instructions and a scheme          Instructions and a scheme of delegation
                                 of delegation in place.            are all set out in the Constitution.
                                                                    Evidence – Constitution.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                   23
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Area          Key Line of        Statement                    Level Evidence                                  Contact      2005/06 Audit Comments   Action Plan                              Due Date Com-
              Enquiry                                                                                                      Assess- 2005/06                                                            pleted
                                                                                                                           ment                                                                       Date
                                 4.2.10 The council has       Level 2 Committee reports are reviewed for          JOHN EADE Achieved
                                 arrangements in place to             compliance with relevant laws and
                                 ensure compliance with               regulations, internal policies and
                                 relevant laws and                    procedures and this is set out in the
                                 regulations, internal                Organisational Implications Boxes in
                                 policies and procedures,             reports. More generally Internal Audit
                                 and that expenditure is              undertake reviews of all Council activities
                                 lawful.                              over the period of the strategic internal
                                                                      audit plan. The Monitoring Officer has an
                                                                      overview of the authority, and all
                                                                      complaints are fully investigated.
                                                                      Evidence – Committee reports. Internal
                                                                      Audit strategic plan. Monitoring Officer’s
                                                                      job description. Complaints records and
                                                                      reports to Scrutiny on complaints.
                                                                      Standards Committee minutes.




                                 4.2.11 All reports to        Level 2 A representative from the Council's Legal PETER COX Achieved
                                 members have been                    Team ( usually the Solicitor to the
                                 formally considered for              Council) sists on the Consultation Group
                                 legal issues before                  that considers draft reports prior to their
                                 presentation.                        presentation to members. Legal
                                                                      implications are formally considered.


                                 4.2.12 The council has       Level 2 A risk assessment on partnerships (April ANDREA      Achieved                 All partnerships are in the process of    3/31/2007
                                 identified its significant           2006) highlighted improvement areas for CRONIN                                being identified
                                 partnerships and has                 the governance of partnerships to
                                 appropriate governance               include Constitutional changes. Work is
                                 arrangements in plance for           still ongoing to determent the use of
                                 each of them                         partnerships in the Authority. Discussions
                                                                      between both officers and Management
                                                                      Board have been held to identify which
                                                                      partnerships reflect District Council
                                                                      priorities.


                                 4.2.13 The council has        Level 2                                       SEBASTIAN Achieved
                                 arrangements in place to                                                    DUNCAN
                                 ensure that it has a sound
                                 system of internal financial
                                 control, for example carrying
                                 out regular bank
                                 reconciliation and
                                 reconciliations of major
                                 feeder systems.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                24
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Area          Key Line of        Statement                      Level Evidence                                      Contact    2005/06 Audit Comments   Action Plan   Due Date Com-
              Enquiry                                                                                                          Assess- 2005/06                                 pleted
                                                                                                                               ment                                            Date
                                 4.2.14 The council has put Level 3        Risk Assessments are undertaken           JOHN EADE Achieved
                                 in place an assurance                     against objectives taken from the
                                 framework that maps the                   Strategic Direction for each Team and
                                 council's strategic                       overall for the Corporate Risk
                                 objectives to risks,                      Assessment. Risks are identified, current
                                 controls and assurances.                  mitigating factors, and action plans
                                                                           developed where the responsibility for
                                                                           each action is allocated. The reports
                                                                           each demonstrate this and all these
                                                                           elements are collated in a Risk Register
                                                                           by Internal Audit.
                                                                           Evidence – Risk Register. Risk
                                                                           assessment reports.




                                 4.2.15 The assurance           Level 3 The Risk register is one of the sources of JOHN EADE Achieved
                                 framework provides                     information used in the preparation of the
                                 members with information               SIC.
                                 to support the SIC.                    Evidence – SIC. Internal Audit file on
                                                                        SIC.


                                 4.2.16 The council can          Level 3   The Scrutiny Committee has the            MARTIN   Achieved
                                 demonstrate that it is                    constitutional requirement to receive all LOVETT
                                 effectively delivering the core           audit reports (including external audit
                                 functions of an audit                     reports, apart from the Annual Letter and
                                 committee, as identified in               the Audit of Accounts). It approves the
                                 the CIPFA guidance; that it               internal and external audit plans and the
                                 provides challenge to the                 Chief Internal Auditor makes reports to
                                 Executive when required and               every meting. Evidence - Scrutiny
                                 provides for effective                    Committee Agendas, reports and
                                 leadership on governance,                 minutes
                                 financial reporting and audit
                                 issues.

                                 4.2.17 The procedure           Level 3 Internal Audit have systems notes for all   JOHN EADE Achieved
                                 notes/manuals for key                  systems that have been audited.
                                 financial systems are                  Business critical systems are reviewed
                                 reviewed and updated as                annually.
                                 appropriate.                           Evidence –Internal Audit Files.


                                 4.2.18 The standing orders, Level 3 The Constitution is reviewed annually.         PETER COX Achieved
                                 standing financial instructions     Evidence – Constitution Working Group
                                 and scheme of delegation            Minutes.
                                 are reviewed at least
                                 annually.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                      25
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Area          Key Line of        Statement                    Level Evidence                                     Contact    2005/06 Audit Comments           Action Plan                            Due Date Com-
              Enquiry                                                                                                       Assess- 2005/06                                                                  pleted
                                                                                                                            ment                                                                             Date
                                 4.2.19 Compliance with       Level 3 Budget Monitoring by Accountancy,          JOHN EADE Achieved
                                 standing orders, standing            Internal Audit work and the Monitoring
                                 financial Instructions and           Officer identify breaches of standing
                                 the scheme of delegation             orders, standing financial instructions,
                                 is monitored by                      and the scheme of delegation, and
                                 management, and any                  breaches identified are reported to
                                 breaches identified and              management. Corrective action and
                                 appropriate action taken.            training are undertaken where relevant.
                                                                      No disciplinary action has been taken.
                                                                      Evidence – Budget monitoring reports.
                                                                      Internal Audit Reports.




                                 4.2.20 The assurance        Level 4     The Council has a comprehensive         JOHN EADE Not        Embed the assurance    Requires SMT/COG to demonstrate
                                 framework is fully embedded             assurance framework. Repeated failures            achieved   framework within the   embedding by taking action when
                                 in the council’s business               have not been responded to by effective                      corporate business     failure to comply with Constitution
                                 processes.                              management action in all cases.                              processes.             occurs.

                                 4.2.21 The council can        Level 4   The SIC has been properly prepared and JOHN EADE Achieved    Involve Members more   Procedures to ensure greater
                                 demonstrate corporate                   relevant senior officers and members                         actively in the SIC    consultation and ownership have been
                                 involvement in/ownership of             have been involved. It has been reported                     preparation.           put in place from 2005/06 onwards.
                                 the process for preparing the           to the Strategic Risk Management
                                 SIC.                                    Group, Senior Management Team and
                                                                         Executive. It has also been separately
                                                                         reported to the Chief Executive and
                                                                         Leader of the Council. The Scrutiny
                                                                         Committee have discussed the SIC in
                                                                         training sessions as a means of
                                                                         informing their programme of work.
                                                                         Evidence – SIC. Internal Audit file on
                                                                         SIC. Strategic Risk Management Group
                                                                         Minutes. SMT Minutes. Scrutiny training
                                                                         presentation.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                    26
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Area          Key Line of                Statement                     Level Evidence                                   Contact    2005/06 Audit Comments                Action Plan                             Due Date Com-
              Enquiry                                                                                                              Assess- 2005/06                                                                        pleted
                                                                                                                                   ment                                                                                   Date
                                         4.2.22 An audit committee    Level 4     There are no plans at present to change MARTIN   Not        Consider the need for      No further action is proposed because
                                         has been established that is             the present arrangements as this would LOVETT    achieved   embedding processes        we believe that our existing Scrutiny
                                         independent of the executive             lead to inefficieincy and duplication of                    further to meet the best   arrangements give the same assurance
                                         function, with terms of                  effort.                                                     practice procedures        as having a separate Audit Committee.
                                         referenc that ar consistent                                                                          associated with a
                                         with CIPFA's guidance. It                                                                            separate Audit
                                         provides effective challenge                                                                         Committee, including
                                         across the council and                                                                               appropriate knowledge
                                         independent assurance on                                                                             and training.
                                         the risk management
                                         framework and associated
                                         internal control environment
                                         to members and the public,
                                         and can demonstrate the
                                         impact of its work.




                                         4.2.23 The standing orders, Level 4 Financial Procedure Rules Section 11.      PETER COX Achieved
                                         standing financial instructions     Evidence – Constitution.
                                         and scheme of delegation
                                         make specific reference to
                                         partnerships.


                                         4.2.24 Governance              Level 4                                         ANDREA     Not                                   Review of Partnerships                  12/31/2006
                                         arrrangements with respect                                                     CRONIN     achieved
                                         to partnerships are subject to
                                         regular review and updating.

              4.3 The council has        4.3.1 The council has       Level 2 A copy of the Code is incorporated in the PETER COX Achieved
              arrangements in place      formally adopted a code of          Council's Constitution at Part 5 (The
              that are designed to       conduct for members that            Ethical Framework)
              promote and ensure         includes the mandatory
              probity and propriety in   provisions of the statutory
              the conduct of its         Model Code of Conduct.
              business


                                         4.3.2 All elected and co- Level 2 This is part of the Induction process     PETER COX Achieved
                                         opted members have
                                         signed up to the code of
                                         conduct.
                                         4.3.3 The council has     Level 2 A copy of the Code is incorporated in the PETER COX Achieved
                                         adopted a code of conduct         Council's Constitution at Part 5 (The
                                         for staff.                        Ethical Framework) and also included as
                                                                           Appendix A of the standard terms and
                                                                           conditions of employment for all
                                                                           employees.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                                    27
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Area          Key Line of        Statement                   Level Evidence                                  Contact       2005/06 Audit Comments   Action Plan   Due Date Com-
              Enquiry                                                                                                      Assess- 2005/06                                 pleted
                                                                                                                           ment                                            Date
                                 4.3.4 The council has put   Level 2 Standards Committee meets monthly            PETER COX Achieved
                                 in place arrangements for           and has a formal monitoring role over
                                 monitoring compliance               such matters. In particular, it receives
                                 with standards of conduct           monthly reports on Declarations of
                                 across the organisation             interest and of gifts and hospitality by all
                                 including:                          members. This is evidenced by agendas
                                                                     and minutes. Copies of the Register,
                                                                     currently in paper form, are kept and are
                                                                     available for inspection. Once the
                                                                     present annual update of the Register is
                                                                     complete it will be put on-line (end of
                                                                     November 2005). The Complaints
                                                                     procedure (i.e. how to complain to the
                                                                     Standards Board for England and what
                                                                     happens to such a complaint) is set out
                                                                     in Part 5 of the Constitution ("The Ethical
                                                                     Framework")




                                 • register of interests     Level 2 as above                                PETER COX Achieved
                                 • register of gifts and     Level 2 as above                                PETER COX Achieved
                                 hospitality
                                 • complaints procedure      Level 2 as above                                   PETER COX Achieved
                                 4.3.5 The standards         Level 2 The Audit Commission has recently          PETER COX Achieved
                                 committee’s membership              undertaken an Ethical Audit of the
                                 and functions are in                Council's practices and is satisfied the
                                 accordance with the                 requirements are met. Additionally, the
                                 requirements of the Local           Council has amended its Constitution
                                 Government Act 2000.                (September 2005) to provide for:(a) The
                                                                     appointment to the Standards Committee
                                                                     of a second Parish Council
                                                                     representative, making two in total and
                                                                     (b) the appointment of a further
                                                                     independent (i.e. non -councillor)
                                                                     representative, making 3 in all. The
                                                                     Constitution further provides that with
                                                                     effect from May 2006 one of the three
                                                                     independent representatives will chair the
                                                                     Standards Committee.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                  28
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Area          Key Line of        Statement                    Level Evidence                                  Contact       2005/06 Audit Comments   Action Plan   Due Date Com-
              Enquiry                                                                                                       Assess- 2005/06                                 pleted
                                                                                                                            ment                                            Date
                                 4.3.6 There is a counter    Level 2   The Anti-Fraud and Corruption Policy       JOHN EADE Achieved
                                 fraud and corruption policy           Statement was initially approved in 1998.
                                 applying to all aspects of            It has been amended for the specific
                                 the council's business                requirements of Benefit Fraud
                                 which has been                        Prosecution and in currently the subject
                                 communicated throughout               of a wider review by the Standards
                                 the council.                          Committee. Training on the policy has
                                                                       been given to relevant staff e.g. Benefits
                                                                       Staff. Elements have been included in
                                                                       the Officers’ Code of Conduct and
                                                                       Whistleblowing Policy which have been
                                                                       circulated to all staff.
                                                                       Evidence – Anti-Fraud and Corruption
                                                                       Policy Statement. Standards Committee
                                                                       Agenda.




                                 4.3.7 The council has        Level 2 The need to raise such issues is covered JOHN EADE Achieved
                                 arrangements in place to             by the Officers’ Code of Conduct,
                                 receive and investigate              Whistleblowing Policy and standard
                                 allegations of breaches of           conditions in contracts. The Council also
                                 proper standards of                  has a complaints procedure. The
                                 financial conduct, and of            investigation procedures are set out in
                                 fraud and corruption.                the Financial Procedure Rules, Anti-
                                                                      Fraud and Corruption Policy Statement,
                                                                      Internal Audit procedures.
                                                                      Evidence – Constitution. Anti-Fraud and
                                                                      Corruption Policy Statement. Internal
                                                                      Audit Procedures.




                                 4.3.8 There is a          Level 2     A whistleblowing policy has been            JOHN EADE Achieved
                                 whistleblowing policy                 prepared. Guidance has been circulated
                                 which has been                        to all staff and references are included in
                                 communicated to staff and             standard conditions in contracts.
                                 those parties contracting             Evidence – Constitution.
                                 with the council.

                                 4.3.9 The council has       Level 2   The Council has taken part in the NFI     JOHN EADE Achieved
                                 provided the required data            since its inception. Data matches are
                                 for NFI, has notified data            followed up by the Internal Audit and
                                 subjects of this use of               Benefit Fraud Investigation Teams.
                                 data, and has established a           Evidence – Files in Internal Audit and
                                 process to follow-up NFI              Benefit Fraud Investigation Teams.
                                 data matches.                         Completion of electronic records supplied
                                                                       by Audit Commission.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                   29
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Area          Key Line of        Statement                     Level Evidence                                   Contact      2005/06 Audit Comments   Action Plan   Due Date Com-
              Enquiry                                                                                                        Assess- 2005/06                                 pleted
                                                                                                                             ment                                            Date
                                 4.3.10 The council is          Level 3   The Council is presently working with the PETER COX Achieved
                                 proactive in its role to raise           Audit Commission jointly on these
                                 the standards of ethical                 issues. An Ethical Audit has been
                                 behaviour amongst members                undertaken. A questionnaire has been
                                 and staff, including the                 sent out to all members and senior
                                 provision of ethics training.            officers. The Council and the Audit
                                                                          Commission Lead officer (Colin Rockall)
                                                                          has used the replies to inform a targetted
                                                                          training programme (including
                                                                          workshops) to further raise awareness
                                                                          amonst all councillors and Standards
                                                                          Committee co-optees and Senior
                                                                          Officers. The training programme is in
                                                                          progress and induction training is taking
                                                                          place.

                                 4.3.11 The council has    Level 3        Please see 4.3.10 above. The Standards PETER COX Achieved
                                 undertaken an assessment                 Committee has embraced the principle of
                                 of standards of conduct,                 being proactive in these issues and will
                                 including how effectively                be the principal medium through which
                                 members are complying                    ongoing work and initiatives are
                                 with the code of conduct,                maintained.
                                 the number and types of
                                 complaints received, and
                                 takes action as
                                 appropriate.



                                 4.3.12 Members and staff    Level 3      This is included in the Codes of Conduct PETER COX Achieved
                                 are aware of the need to                 for Officers and Members. Registers of
                                 make appropriate                         Interests are maintained in the
                                 disclosures of gifts,                    Committee Team and Human Resources
                                 hospitality and pecuniary                Team. The HR and Committee Teams
                                 interests. There is                      regularly canvass for revised information.
                                 evidence that members                    Evidence – Constitution. Registers of
                                 and staff are making                     Interests.
                                 appropriate disclosures in
                                 the registers and that they
                                 are regularly reviewed.



                                 4.3.13 A strong counter    Level 3       The Council has responded positively to JOHN EADE Achieved
                                 fraud culture is supported               all national counter fraud initiatives and
                                 and promoted by members                  published best practice such as Benefit
                                 and senior officers.                     Fraud Incentives, NFI, Audit Commission
                                                                          best practice (starting with Protecting the
                                                                          Public Purse) etc.. The requirements
                                                                          have been included in the Constitution.
                                                                          Evidence – Constitution. Benefit Fraud
                                                                          approach. Internal Audit records.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                    30
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Area          Key Line of        Statement                      Level Evidence                                   Contact       2005/06 Audit Comments   Action Plan   Due Date Com-
              Enquiry                                                                                                          Assess- 2005/06                                 pleted
                                                                                                                               ment                                            Date
                                 4.3.14 The council          Level 3      A risk assessment in respect of fraud has JOHN EADE Achieved
                                 undertakes proactive                     been undertaken. Resources have been
                                 counter fraud and                        directed to the areas of greatest risk for a
                                 corruption work which is                 number of years.
                                 determined by a formal risk              Evidence – Fraud Risk Assessment.
                                 assessment.                              Internal Audit Records.



                                 4.3.15 The council can         Level 3 There is a dedicated Team for Benefit       JOHN EADE Achieved
                                 demonstrate that counter               Fraud and time is allocated in the Internal
                                 fraud and corruption work is           Audit Plan for other investigations. All
                                 adequately resourced.                  reported or identified frauds are
                                                                        considered for investigation.
                                                                        Evidence – Establishment. Internal Audit
                                                                        records.



                                 4.3.16 Investigations into   Level 3     Staff investigating frauds have training in JOHN EADE Achieved
                                 allegations of fraud and                 appropriate requirements and techniques
                                 corruption are conducted                 and investigation procedures have been
                                 in accordance with                       established with checks and balances.
                                 statutory requirements,                  Evidence – Benefit Fraud training
                                 e.g. Police and Criminal                 records and investigation records.
                                 Evidence Act, Regulation                 Internal Audit training records and
                                 of Investigatory Powers                  investigation records
                                 Act, Data Protection Act, by
                                 appropriately trained staff.




                                 4.3.17 The whistleblowing Level 3        The Whistleblowing Policy is set out in    JOHN EADE Achieved
                                 policy is publicised within              the Constitution. When it was first
                                 the council and                          established all staff were given copies of
                                 demonstrates the council’s               leaflets explaining the position which
                                 commitment to providing                  were produced by the Audit Commission.
                                 support to whistleblowers.               All new starters are given this
                                                                          information.
                                                                          Evidence – Constitution. HR procedures.



                                 4.3.18 The council has         Level 3   The Council has a history of investigating JOHN EADE Achieved
                                 effectively identified the key           NFI matches and prioritises work.
                                 NFI data matches for review              Investigations have been undertaken for
                                 from all levels of reports               the 2004/05 data matches.
                                 (high, medium and low).                  Evidence. NFI records. Investigation
                                                                          records.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                      31
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Area          Key Line of        Statement                       Level Evidence                                   Contact    2005/06 Audit Comments                 Action Plan                                    Due Date Com-
              Enquiry                                                                                                        Assess- 2005/06                                                                                pleted
                                                                                                                             ment                                                                                           Date
                                 4.3.19 The council works with Level 3    All 2004/05 non-Benefit matches have    JOHN EADE Achieved
                                 other bodies such as DWP                 been cleared and work is advanced in
                                 when following-up data                   respect of the Benefit matches. Other
                                 matches from NFI. Risks are              bodies are contacted as appropriate.
                                 followed-up promptly to                  DWP data matching is undertaken
                                 prevent prolonged exposure.              routinely.
                                                                          Evidence – NFI investigation records.



                                 4.3.20 Weaknesses revealed Level 3                                               JOHN EADE Achieved
                                 by instances of provan fraud
                                 and corruption, including
                                 NFO data matches, are
                                 reviewed to ensure that
                                 appropriate action is taken to
                                 strengthen internal control
                                 arrangements.


                                 4.3.21 The council can        Level 4    All previous comments in this section are PETER COX Achieved
                                 demonstrate that its                     relevant here. Records of training
                                 members, officers and                    undertaken are also available.
                                 agents exhibit high standards            Awareness has been raised by the
                                 of personal conduct.                     amended Constitution. Very few
                                                                          complaints have been made to the
                                                                          Standards Board and any complaints
                                                                          that have been referred by the Board for
                                                                          investigation ( 2 to date) have not
                                                                          resulted in any punishment being
                                                                          considered necessary or appropriate.


                                 4.3.22 The council can          Level 4 The Council has responded positively to JOHN EADE Not           Provide evidence of        Level 4. Additional resource not
                                 demonstrate a strong                    all national counter fraud initiatives and        achieved      innovative counter fraud   justified. No further action proposed.
                                 counter fraud culture across            published best practice such as Benefit                         practices.
                                 all departments. Staff have             Fraud Incentives, NFI, Audit Commission
                                 clearly acknowledged and                best practice (starting with Protecting the
                                 accepted their responsibility           Public Purse) etc.. The requirements
                                 to prevent and detect fraud             have been included in the Constitution.
                                 and corruption.                         Specific awareness training is given in
                                                                         high risk areas.
                                                                         Evidence – Constitution. Benefit Fraud
                                                                         approach. Internal Audit records. Benefit
                                                                         Fraud training records.




                                 4.3.23 The risk of fraud and    Level 4 A specific fraud risk assessment is      JOHN EADE Achieved                                Internal Audit already facilitate a specific
                                 corruption is specifically              undertaken and this issue has been                                                         fraud and corruption risk assessment.
                                 considered in the council’s             raised in other risk assessments where
                                 overall risk management                 relevant. Evidence – Risk Assessment
                                 process.                                Reports. Risk Register.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                                   32
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Area          Key Line of               Statement                       Level Evidence                                      Contact    2005/06 Audit Comments                Action Plan                                Due Date Com-
              Enquiry                                                                                                                  Assess- 2005/06                                                                           pleted
                                                                                                                                       ment                                                                                      Date
                                        4.3.24 The use of publicity in Level 4    Results of fraud investigations are       JOHN EADE Not         Publicise proven fraud     Press releases will be issued where
                                        successful cases of proven                reported to the Scrutiny Committee and              achieved    cases to staff.            possible as at present and further
                                        fraud/corruption is routinely             these are publicised where appropriate.                                                    consideration will be given to publicing
                                        considered to raise                       Evidence – Scrutiny Committee                                                              cases to staff.
                                        awareness.                                Agendas/Minutes.


                                        4.3.25 The council has a      Level 4     A specific investigation into the          JOHN EADE Achieved   Demonstrate a track        Internal Audit undertook an assessment
                                        track record for effective                effectiveness of the Whistleblowing                             record of effective action of the effectiveness of the
                                        action in response to                     Policy was requested by the Scrutiny                            taken in response to       Whistleblowing Policy.
                                        whistleblowing disclosures.               Committee and undertaken. Most                                  whistleblowing
                                        There are periodic reviews of             disclosures from the public are in respect                      disclosures.
                                        the effectiveness of the                  of Benefit Fraud and these are all
                                        whistleblowing                            considered for investigation. Other issues
                                        arrangements, and there are               arising from the complaints procedure
                                        effective arrangements for                are all investigated.
                                        receiving and acting upon                 Evidence – Scrutiny Minutes. Benefit
                                        disclosures from members of               Fraud investigation records. Complaints
                                        the public.                               system. Individual investigation records.




                                        4.3.26 The council can          Level 4 All NFI initiatives have been fully       JOHN EADE Not                                      Improved management and monitoring
                                        demonstrate that effective              supported and investigated. The record              achieved                                 of the NFI administration in 2006/07 led
                                        action has been taken to                of savings by Waveney compares                                                               by Internal audit.
                                        maximise the potential                  favourably with neighbouring authorities.
                                        available through NFI.                  Evidence – NFI investigation records and
                                                                                returns.



Value for     5.1 The council currently 5.1.1 There is a positive       Level 2                                             SEBASTIAN Achieved    Explore and implement      Priority plan costing and review            9/30/2006
Money         achieves good value for relationship between costs                                                            DUNCAN                arrangements to ensure
              money                     and the range, level and                                                                                  that the full costs of
                                        qulatiy of services provided,                                                                             central services are
                                        including overheads and                                                                                   approtioned to
                                        capital costs.                                                                                            operational services.


                                        5.1.2 Overall costs and unit Level 2                                                SEBASTIAN Achieved    Explore ways to identify   Benchmarking exercise in progress           9/30/2006
                                        costs for key services are not                                                      DUNCAN                how costs compare to       against other authorities
                                        significantly higher than other                                                                           other councils.
                                        councils providing similar
                                        levels and standards of
                                        services, allowing for the
                                        local context.


                                        5.1.3 Significant unintended    Level 2 Monthly and quarterly reporting process     SEBASTIAN Achieved
                                        high spending is identified                                                         DUNCAN
                                        and there are plans in place
                                        to address it.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                                           33
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                       Level Evidence                         Contact    2005/06 Audit Comments              Action Plan                            Due Date Com-
              Enquiry                                                                                              Assess- 2005/06                                                                     pleted
                                                                                                                   ment                                                                                Date
                                 5.1.4 Areas of higher           Level 2 www.waveney.gov.uk.downloads   SEBASTIAN Achieved   Identify the Council's key Alignment of budget to strategic
                                 spending are in line with                                              DUNCAN               priorities and target      direction has been undertaken.
                                 stated priorities.                                                                          resources accordingly.
                                                                                                                             Align budgets to
                                                                                                                             corporate and service
                                                                                                                             needs to ensure that they
                                                                                                                             are an integral part of
                                                                                                                             servcie and financial
                                                                                                                             planning. Systematically
                                                                                                                             explore the provision of
                                                                                                                             services against key
                                                                                                                             priorities to ensure that
                                                                                                                             the services provided
                                                                                                                             achieve key priorities.




                                 5.1.5 The council has a well Level 2                                   SEBASTIAN Achieved   Review the Council's      Introduce process of capital project    9/30/2006
                                 managed capital programme                                              DUNCAN               assets to demonstrate     review following completion - Asset
                                 linked to priorities, with                                                                  that they are providing   Management Sub-Committee
                                 projects usually completed                                                                  value for money.
                                 on time and on budget.


                                 5.1.6 The council ensures      Level 3                                 SEBASTIAN Achieved
                                 that a range of quality                                                DUNCAN
                                 services is delivered
                                 appropriate to statutory
                                 duties and local needs, whilst
                                 maintaining relatively low
                                 overall costs including
                                 overheads and capital.


                                 5.1.7 Overall costs and unit Level 3                                   SEBASTIAN Not                                  Benchmarking exercise in progress       9/30/2006
                                 costs for key services                                                 DUNCAN    achieved                             against other authorities
                                 demonstrate best value
                                 compared to other councils
                                 providing similar levels and
                                 standards of services and
                                 allowing for the local context.


                                 5.1.8 Unintended high           Level 3 Monthly reporting process      SEBASTIAN Achieved
                                 spending is identified and is                                          DUNCAN
                                 being addressed.
                                 5.1.9 Areas of higher           Level 3                                SEBASTIAN Achieved   Explore, identify and     Alignment of budget to strategic
                                 spending are in line with                                              DUNCAN               implement ways of         direction has been undertaken.
                                 stated priorities and the                                                                   improving links between
                                 investment results in                                                                       financial and
                                 improved services.                                                                          performance data.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                 34
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                    Level Evidence              Contact    2005/06 Audit Comments   Action Plan                              Due Date Com-
              Enquiry                                                                                Assess- 2005/06                                                            pleted
                                                                                                     ment                                                                       Date
                                 5.1.10 The council has a well Level 3                    SEBASTIAN Not                       Introduce process of capital project      9/30/2006
                                 managed capital programme                                DUNCAN    achieved                  review following completion - Asset
                                 linked to priorities, with most                                                              Management Sub-Committee
                                 projects completed on time
                                 and within budget.


                                 5.1.11 The council ensures Level 4                       SEBASTIAN Achieved                  Alignment of budget to strategic
                                 that the range of services                               DUNCAN                              direction has been undertaken.
                                 delivered effectively
                                 addresses statutory duties
                                 and local needs, and are
                                 delivered to high quality
                                 standards. Overall spending,
                                 including overheads and
                                 capital, consistently
                                 demonstrates best value
                                 from resources.


                                 5.1.12 High performance is   Level 4                     SEBASTIAN Not                       Benchmarking exercise in progress         9/30/2006
                                 achieved across a range of                               DUNCAN    achieved                  against other authorities
                                 key services whilst costs
                                 demonstrate best value
                                 compared to others.


                                 5.1.13 The council can       Level 4 Monthly reporting   SEBASTIAN Achieved
                                 demonstrate a track record                               DUNCAN
                                 for effectively addressing
                                 areas of unintended high
                                 spending and emerging
                                 areas of budgetary pressure.


                                 5.1.14 There is a sustained Level 4                      SEBASTIAN Not                       Review process of major projects to be   12/31/2006
                                 track record of investment                               DUNCAN    achieved                  developed.
                                 leading to improved
                                 outcomes for users and
                                 sustainable efficiency gains.
                                 New investment is supported
                                 by clear targets and
                                 timescales for measuring
                                 improvement.


                                 5.1.15 The council can        Level 4                    SEBASTIAN Not                       Introduce process of capital project      9/30/2006
                                 demonstrate that it evaluates                            DUNCAN    achieved                  review following completion - Asset
                                 the outcomes from its capital                                                                Management Sub-Committee
                                 programme in accordance
                                 with objectives. Where
                                 capital resources are
                                 invested, there are
                                 identifiable improvements in
                                 service delivery.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                          35
USE OF RESOURCES ACTION PLAN

Area          Key Line of             Statement                       Level Evidence                                  Contact    2005/06 Audit Comments              Action Plan                          Due Date Com-
              Enquiry                                                                                                            Assess- 2005/06                                                                   pleted
                                                                                                                                 ment                                                                              Date
              5.2 How is value for    5.2.1 There is some            Level 2                                          SEBASTIAN Not                                  Benchmarking exercise in progress     9/30/2006
              money being delivered   information on costs and how                                                    DUNCAN    achieved                             against other authorities
              and improved?           these compare to others and
                                      to the quality of services but
                                      this is not fully understood.
                                      Managers use this
                                      information to review value
                                      for money and report to
                                      members.


                                      5.2.2 The information on        Level 2                                         SEBASTIAN Not                                  Benchmarking exercise in progress     9/30/2006
                                      costs and quality of services                                                   DUNCAN    achieved                             against other authorities
                                      includes information on
                                      equity across the whole
                                      community.


                                      5.2.3 Members and senior   Level 2                                              SEBASTIAN Not        Provide training to         Member training to be organised.    9/30/2006
                                      managers identify and                                                           DUNCAN    achieved   Councillors to develop a
                                      pursue opportunities to                                                                              clear understanding of
                                      manage and reduce costs or                                                                           value for money and how
                                      improve quality within                                                                               to challenge effectively to
                                      existing costs.                                                                                      ensure it is delivered.


                                      5.2.4 Consideration is given    Level 2                                         SEBASTIAN Not                                  Priority plan costing and review      9/30/2006
                                      to the likely impact on users                                                   DUNCAN    achieved
                                      of changes in spending
                                      levels.
                                      5.2.5 Processes for          Level 2                                            SEBASTIAN Not                                  Embed processes for reviewing VFM    12/31/2006
                                      reviewing and improving                                                         DUNCAN    achieved
                                      value for money are in place
                                      and have led to some
                                      improvements in value for
                                      money.
                                      5.2.6 Targets are set and     Level 2                                           SEBASTIAN Not                                  Embed processes for reviewing VFM    12/31/2006
                                      applied to improve efficiency                                                   DUNCAN    achieved
                                      and value for money.

                                      5.2.7 The council has         Level 2 Monthly and quarterly reporting process   SEBASTIAN Achieved
                                      produced and is delivering on                                                   DUNCAN
                                      an efficiency plan to achieve
                                      the cumulative Efficiency
                                      Review target of 7.5 per cent
                                      gains over a three year
                                      period.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                             36
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                        Level Evidence                                     Contact    2005/06 Audit Comments   Action Plan                         Due Date Com-
              Enquiry                                                                                                           Assess- 2005/06                                                       pleted
                                                                                                                                ment                                                                  Date
                                 5.2.8 The council has         Level 2      Procurement practices are set out in the IAN        Achieved
                                 effective procurement                      Constitution with competitive exrercises PURDOM
                                 practices and can                          being carried out for all spend above
                                 demonstrate improvements                   £1,000. The Council records the
                                 in value for money from                    outcomes of all major tenders in terms of
                                 significant procurement                    value for money improvements. It
                                 exercises. It has explored                 frequently uses joint procurement
                                 options for joint procurement              through the OGC/consortia and ESPO. It
                                 and works with the LSP and                 is joining with other county authorities in
                                 other partners to improve                  jointly procuring a new banking contract.
                                 value.


                                 5.2.9 Procurement decisions Level 2 All tenders have criteria on which the          IAN        Achieved
                                 are not based solely on             contract will be awarded to reflect best        PURDOM
                                 lowest cost options but reflect     value.
                                 the best combination of cost
                                 and quality.


                                 5.2.10 Internal reviews are      Level 2                                            CHRIS      Achieved                 Review of outcomes of best value    12/31/2006
                                 carried out (in line with Best                                                      TYACKE                              reviews
                                 Value legislation) and
                                 achieve significant
                                 improvements in value.
                                 5.2.11 Investment is made in Level 2                                                SEBASTIAN Not                       Priority plan costing and review     9/30/2006
                                 under-performing services to                                                        DUNCAN    achieved
                                 secure future improvements
                                 in value for money.

                                 5.2.12 External funding is       Level 2 E.g. Application to EEDA for funding for   SEBASTIAN Achieved
                                 sought where appropriate to              Waveney Campus                             DUNCAN
                                 support local priorities.
                                 5.2.13 There is clear        Level 3                                                SEBASTIAN Not                       Benchmarking exercise in progress    9/30/2006
                                 information on costs and how                                                        DUNCAN    achieved                  against other authorities
                                 these compare to others and
                                 to the quality of services
                                 achieved currently and over
                                 time. Members and
                                 managers routinely use this
                                 information to review and
                                 challenge value for money
                                 throughout services and
                                 corporately.


                                 5.2.14 The council           Level 3 Consultation Group - financial                 SEBASTIAN Achieved
                                 understands the full short           implications of reports                        DUNCAN
                                 and long-term costs of its
                                 actions and takes account of
                                 these when making
                                 decisions.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                37
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                       Level Evidence                              Contact      2005/06 Audit Comments   Action Plan                             Due Date Com-
              Enquiry                                                                                                     Assess- 2005/06                                                           pleted
                                                                                                                          ment                                                                      Date
                                 5.2.15 Information on equity Level 3                                       SEBASTIAN Not                          What does this mean?
                                 is actively used to promote                                                DUNCAN    achieved
                                 access and value for money
                                 across the whole community.

                                 5.2.16 Achieving and         Level 3                                       SEBASTIAN Not                          Embed into performance appraisal         3/31/2006
                                 improving value for money is                                               DUNCAN    achieved                     system
                                 being embedded in the
                                 council’s culture, for
                                 example, through the
                                 performance appraisal
                                 system.
                                 5.2.17 Members, senior          Level 3                                    SEBASTIAN Not                          Review linkages between performance     12/31/2006
                                 managers and service                                                       DUNCAN    achieved                     information and financial information
                                 managers manage costs
                                 alongside quality of services
                                 and responding to local
                                 needs. The impact on users
                                 is assessed to ensure that
                                 costs are not simply cuts
                                 without regard to outcomes.


                                 5.2.18 The scope for          Level 3 Efficiency review group              SEBASTIAN Not                          Polcies and processed to be formally     9/30/2006
                                 improving cost-effectiveness                                               DUNCAN    achieved                     adopted
                                 is kept under review and
                                 scrutiny. There are clear
                                 policies and effective
                                 processes for reviewing and
                                 improving value for money.
                                 Internal reviews are targeted
                                 at high cost services and
                                 have led to improved value
                                 for money.


                                 5.2.19 There is clear         Level 3 Efficiency review group/Annual Efficiency SEBASTIAN Achieved
                                 evidence that the council             Statement                                 DUNCAN
                                 sets and achieves ambitious
                                 targets to improve efficiency
                                 and value for money
                                 corporately and in services.
                                 Targets are used
                                 ‘intelligently’ to reflect
                                 potential for improvement.


                                 5.2.20 The council has        Level 3 Efficiency review group/Annual Efficiency SEBASTIAN Achieved
                                 produced and is delivering on         Statement                                 DUNCAN
                                 an efficiency plan to achieve
                                 at least the cumulative
                                 Efficiency Review target of
                                 7.5 per cent gains over a
                                 three year period.



       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                              38
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                      Level Evidence                                   Contact      2005/06 Audit Comments               Action Plan                                 Due Date Com-
              Enquiry                                                                                                         Assess- 2005/06                                                                           pleted
                                                                                                                              ment                                                                                      Date
                                 5.2.21 The council uses best Level 3 The council uses the eU procurement       IAN           Achieved
                                 procurement practice, knows          model, and has extensive links with other PURDOM
                                 where the greatest benefits          LA's to obtain greatest benefits.
                                 can be gained and acts on
                                 these effectively.
                                 Opportunities for joint
                                 procurement with partners
                                 are actively pursued and the
                                 council works with the LSP
                                 and other partners to
                                 improve value for money.


                                 5.2.22 Procurement          Level 3     The council seeks the best VFM for          IAN      Achieved   Develop a strategic
                                 decisions seek to achieve               Council Taxpayers. The Procurement          PURDOM              approach to procurement
                                 the greatest benefit to the             strategy includes wider elements of the
                                 wider community, for                    procurement process including
                                 example securing economic,              sustainability/work/life balance/protection
                                 social or environmental                 of employees and disposal of IT.
                                 benefits.
                                 5.2.23 Significant and         Level 3 The Council records the outcomes of all IAN           Achieved
                                 identifiable savings have              major tenders in terms of value for      PURDOM
                                 been achieved through                  money improvements. Contract
                                 procurement and internal               Monitoring is embedded post the tendre
                                 reviews without unintended             process with supplier review meetings to
                                 loss of quality (or quality            ensure quality and best value.
                                 increased at no extra cost).


                                 5.2.24 Investment is targeted Level 3                                           SEBASTIAN Not                                     Embed processes for reviewing VFM           12/31/2006
                                 at improving value for money                                                    DUNCAN    achieved
                                 in the longer term. Past
                                 investment has resulted in
                                 demonstrable improvements
                                 in value for money.



                                 5.2.25 There is a strategic  Level 3                                            SEBASTIAN Not                                     Strategy for securing external funding to   12/31/2006
                                 approach to seeking external                                                    DUNCAN    achieved                                be developed
                                 funding. The council has a
                                 successful track record of
                                 securing external funding
                                 and using it to deliver
                                 required outcomes and
                                 increased value for local
                                 people.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                                                  39
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                      Level Evidence                           Contact    2005/06 Audit Comments   Action Plan                         Due Date Com-
              Enquiry                                                                                               Assess- 2005/06                                                       pleted
                                                                                                                    ment                                                                  Date
                                 5.2.26 The council has a       Level 4                                  SEBASTIAN Not                       Benchmarking exercise in progress    9/30/2006
                                 track record of using high                                              DUNCAN    achieved                  against other authorities
                                 quality information and
                                 benchmarking on costs and
                                 quality to actively manage
                                 performance, improve value
                                 for money and target
                                 resources. Members and
                                 managers actively use this
                                 information to review and
                                 challenge value for money
                                 throughout services and
                                 corporately.


                                 5.2.27 The council has         Level 4 Consultation Group - financial   SEBASTIAN Achieved
                                 detailed information on the            implications of reports          DUNCAN
                                 full short and long-term costs
                                 of its actions and takes
                                 account of these when
                                 making decisions. All policy
                                 proposals have in built cost
                                 analyses.
                                 5.2.28 The council can         Level 4                                  SEBASTIAN Not                       What does this mean?
                                 demonstrate that there is                                               DUNCAN    achieved
                                 equity in access to services
                                 across the community.

                                 5.2.29 Achieving and         Level 4                                    SEBASTIAN Not                       Embed processes for reviewing VFM   12/31/2006
                                 improving value for money is                                            DUNCAN    achieved
                                 integral to the council’s
                                 performance management
                                 arrangements, resulting in
                                 high levels of understanding
                                 and awareness across the
                                 organisation.


                                 5.2.30 There is a strong track Level 4                                  SEBASTIAN Not                       Priority plan costing and review     9/30/2006
                                 record of managing costs                                                DUNCAN    achieved
                                 alongside quality of services
                                 and responding to local
                                 needs. The impact on users
                                 is assessed and then tracked
                                 to ensure that costs are not
                                 simply cuts without regard to
                                 outcomes.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                    40
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                     Level Evidence                                 Contact     2005/06 Audit Comments   Action Plan                         Due Date Com-
              Enquiry                                                                                                     Assess- 2005/06                                                       pleted
                                                                                                                          ment                                                                  Date
                                 5.2.31 Innovative             Level 4                                        SEBASTIAN Not                        Workshops with staff on Value for    9/30/2006
                                 approaches for improving                                                     DUNCAN    achieved                   money.
                                 cost-effectiveness are used
                                 where appropriate and have
                                 achieved significant
                                 improvements in value for
                                 money.
                                 5.2.32 The council has a     Level 4                                         SEBASTIAN Not                        Workshops with staff on Value for    9/30/2006
                                 sustained track record of                                                    DUNCAN    achieved                   money.
                                 driving improvements in
                                 services and value for money
                                 through effective use of
                                 targets.
                                 5.2.33 The council has        Level 4 Annual Efficiency Statements           SEBASTIAN Achieved
                                 integrated efficiency review                                                 DUNCAN
                                 into its performance
                                 management and is
                                 exceeding its own targets for
                                 achieving at least the
                                 national cumulative
                                 Efficiency Review target of
                                 7.5 per cent over three
                                 years.

                                 5.2.34 The council has      Level 4     The Council has used consortia          IAN      Achieved
                                 successfully used joint                 arrangements in vehicle procurement,    PURDOM
                                 procurement to improve                  and is using framework arrangements for
                                 value for money and service             legal services for the Campu project.
                                 standards across a range of
                                 key services.
                                 5.2.35 Significant community Level 4 Joint working with police and other Las to IAN      Achieved
                                 benefits, e.g. economic,             deliver CCTV.                              PURDOM
                                 social or environmental,
                                 have been delivered through
                                 joint analysis of local needs,
                                 planning and procurement
                                 with key partners.


                                 5.2.36 Systematic reviews      Level 4 Operations review being undertaken    SEBASTIAN Not                        Operations review                    7/31/2006
                                 have covered all major                                                       DUNCAN    achieved
                                 functions and the findings are
                                 acted upon, leading to
                                 significant improvements in
                                 services and value for
                                 money.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                          41
USE OF RESOURCES ACTION PLAN

Area          Key Line of        Statement                     Level Evidence                             Contact    2005/06 Audit Comments   Action Plan                              Due Date Com-
              Enquiry                                                                                                Assess- 2005/06                                                            pleted
                                                                                                                     ment                                                                       Date
                                 5.2.37 Significant areas of Level 4 Operations review being undertaken   SEBASTIAN Not                       Operations review                         7/31/2006
                                 previous under-performance                                               DUNCAN    achieved
                                 have been addressed and,
                                 where there has been
                                 investment, sustained
                                 improvements in value for
                                 money have been delivered.



                                 5.2.38 External funding has   Level 4                                    SEBASTIAN Not                       Strategy for securing external funding   12/31/2006
                                 been successfully used to                                                DUNCAN    achieved                  and monitoring effectiveness to be
                                 address local priorities                                                                                     developed
                                 resulting in sustained
                                 improvements and greater
                                 long-term value for money.




       Accounts/Performance Management/UOR Action plan.xls                                                                                                                                          42

				
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