Internal audit plan 2021-2022 - reconciliation with actual days APPENDIX 2
|
Description |
Budgeted Days 2021/22 |
Actual Days as at 31/03/2022 |
Variance |
|
Available days |
|
|
|
|
1 internal audit manager (52 weeks x 5 days) |
260 |
260 |
0 |
|
1 auditor (52 weeks x 5 days) |
260 |
260 |
0 |
|
1 auditor (52 weeks x 5 days) |
260 |
260 |
0 |
|
1 auditor (52 weeks x 5 days) |
260 |
260 |
0 |
|
Total Available days |
1,040 |
1,040 |
0 |
|
|
|
|
|
|
Lost Days |
|
|
|
|
Planned: annual leave entitlement, public holidays, and Christmas shutdown |
159 |
157.5 |
(2) |
|
Unplanned: sickness absence & other |
20 |
48.5 |
28.5 |
|
Total Lost Days |
179 |
206 |
27 |
|
|
|
|
|
|
Non-chargeable days |
|
|
|
|
Administration |
50 |
117 |
67 |
|
Training and development |
20 |
14 |
(6) |
|
Corporate and internal audit team meetings |
16 |
48 |
32 |
|
Total non-chargeable days |
86 |
179 |
93 |
|
|
|
|
|
|
Chargeable Days |
|
|
|
|
Internal audit plan 2020/21 |
44 |
103.5 |
60 |
|
Internal audit plan 2021/22 (planned assurance) |
460 |
361 |
(99) |
|
Internal audit plan 2021/22 (planned consultancy) |
44 |
33 |
(11) |
|
Consultancy (unplanned) |
42 |
10 |
(32) |
|
Contingency/investigations (unplanned) |
35 |
0 |
(35) |
|
Ad-hoc advice |
35 |
30 |
(5) |
|
Internal audit follow up |
25 |
13 |
(12) |
|
Audit management |
80 |
104.5 |
25 |
|
Five Councils Partnerships |
10 |
0 |
(10) |
|
Total chargeable days |
775 |
655 |
(120) |
|
|
|
|
|
|
Total lost, non-chargeable, chargeable days |
1,040 |
1,040 |
0 |
|
|
|
|
|
|
Proportion of chargeable days |
75% |
63% |
-12% |
|
Proportion of non-chargeable days |
8% |
17% |
9% |
|
Proportion of lost days |
17% |
20% |
-3% |