Joint Audit and Governance Committee |
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Report of Internal Audit Manager Author: Victoria Dorman-Smith E-mail: victoria.dorman-smith@southandvale.gov.uk SODC cabinet member responsible: Councillor Leigh Rawlins Tel: 01189 722565 E-mail: leigh.rawlins@southoxon.gov.uk VWHDC cabinet member responsible: Councillor Andy Crawford Telephone: 01235 772134 E-mail: andy.crawford@whitehorsedc.gov.uk
To: Joint Audit and Governance Committee DATE: 29 March 2022 |
AGENDA ITEM |
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Internal audit management report quarter four 2021/22
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Recommendation(s)
(a) That members note the content of the report.
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Purpose of report
1. The purpose of this report is:
· to report on management issues within internal audit;
· to summarise the progress against the 2021/22 audit plan up to 18 March 2022; and
· to summarise the priorities for quarter one 2022/23.
2. The contact officer for this report is Victoria Dorman-Smith, Internal Audit Manager for South Oxfordshire District Council (SODC) and Vale of White Horse District Council (VWHDC), telephone 07766 780835, email victoria.dorman-smith@southandvale.gov.uk.
Strategic objectives
3. Delivery of an effective internal audit function will support the councils in meeting their strategic objectives.
Background
4. The Public Sector Internal Audit Standards (PSIAS), effective from 1 April 2017, state that the head of internal audit should prepare a risk-based audit plan, which should outline the assignments to be carried out and the resource requirements to deliver the plan, for audit committee approval. The Joint Audit and Governance Committee approved the 2021/22 annual internal audit plan on 30 March 2021.
5. The PSIAS also states that the head of internal audit must periodically report on performance relative to the plan.
Progress against the 2021/22 audit plan
6. Progress against the approved audit plan for 2021/22 has been calculated for the quarter and year to date and is summarised in appendix 1 attached.
7. Performance figures to date are as follows:
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Target |
YTD |
Actuals by Quarter |
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Q1 21/22 |
Q2 21/22 |
Q3 21/22 |
Q4 21/22 |
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Chargeable (identifiable client and/or specific IA deliverable) |
76% |
55% |
54% |
58% |
56% |
69% |
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Non-Chargeable (corporate, not IA deliverable) |
7% |
21% |
20.5% |
22% |
20% |
22% |
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Planned Lost (i.e. leave) |
14.5% |
19% |
21.5% |
12% |
22% |
5% |
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Unplanned Lost (i.e. study, sickness) |
2.5% |
5% |
4% |
8% |
2% |
4% |
8. As of 18 March 2022, the status of audit work against the 2021/22 audit plan is as follows:
Planned
Strategic, operational and financial assurance and consultancy work known and approved by the joint audit and governance committee.
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2021/22 |
Planned |
Not Performed (Removed) |
Deferred |
In progress |
Completed or Draft Out |
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Total |
34 |
7 |
6 |
8 |
13 |
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Joint |
32 |
5 |
6 |
8 |
13 |
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SODC |
1 |
1 |
0 |
0 |
0 |
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VWHDC |
1 |
1 |
0 |
0 |
0 |
Ad-hoc
Unplanned project work based on agreed terms of reference with the audit manager (i.e., implementation of new systems) and responsive work issued and agreed by the section 151 officer, members or senior management team (i.e., investigations).
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2021/22 |
Requested |
Complete |
Draft |
In progress |
To commence |
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Ad-hoc |
0 |
0 |
0 |
0 |
0 |
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Joint |
0 |
0 |
0 |
0 |
0 |
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SODC |
0 |
0 |
0 |
0 |
0 |
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VWHDC |
0 |
0 |
0 |
0 |
0 |
Follow up
Work undertaken to ensure that agreed recommendations have been implemented. The number of follow-up audits is a rolling number, all internal audit reports are followed up after six months unless the area is subject to an annual review.
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2021/22 |
Requested |
Complete |
Draft |
In progress |
To commence Q1 22/23 |
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Follow up |
0 |
6 |
0 |
1 |
4 |
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Joint |
0 |
5 |
0 |
1 |
4 |
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SODC |
0 |
0 |
0 |
0 |
0 |
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VWHDC |
0 |
1 |
0 |
0 |
0 |
9. The priorities for quarter one are to:
· Finalise the remaining 2021/22 audit work, in line with the audit plan:
· Prepare the annual audit report for 2021/22; and
· Start the planned audit work for 2022/23, per the approved audit plan.
10. The schedule for remaining 2021/22 planned audit work can be reviewed in appendix 2.
Climate and ecological impact implications
11. There are no direct climate or ecological implications arising from this report.
Financial implications
12. There are no financial implications attached to this report.
Legal implications
13. None.
Risk implications
14. Identification of risk is an integral part of all audits.
VICTORIA DORMAN-SMITH
INTERNAL AUDIT MANAGER