Please Contact: Linda Yarham
Please email: linda.yarham@north-norfolk.gov.uk
Please Direct Dial on: 01263 516019
2 December 2013
A meeting of the Audit Committee of North Norfolk District Council will be held in the
Committee Room at the Council Offices, Holt Road, Cromer on Tuesday 10 December
2013 at 2.00 pm
Members of the public who wish to ask a question or speak on an agenda item are
requested to arrive at least 15 minutes before the start of the meeting. It will not always be
possible to accommodate requests after that time. This is to allow time for the Committee
Chair to rearrange the order of items on the agenda for the convenience of members of the
public. Further information on the procedure for public speaking can be obtained from
Democratic Services, Tel: 01263 516047, Email: democraticservices@north-norfolk.gov.uk
Sheila Oxtoby
Chief Executive
To: Mr N D Dixon, Mr B Jarvis, Mrs A Moore, Miss B Palmer, Mr R Reynolds and Mr D
Young
All other Members of the Council for information.
Members of the Management Team, appropriate Officers, Press and Public
If you have any special requirements in order to attend this meeting, please let us
know in advance
If you would like any document in large print, audio, Braille, alternative format or in a
different language please contact us
Chief Executive: Sheila Oxtoby
Strategic Directors: Nick Baker and Steve Blatch
Tel 01263 513811 Fax 01263 515042 Minicom 01263 516005
Email districtcouncil@north-norfolk.gov.uk Web site northnorfolk.org
AGENDA
1.
TO RECEIVE APOLOGIES FOR ABSENCE
2.
PUBLIC QUESTIONS
To receive public questions, if any
3.
ITEMS OF URGENT BUSINESS
To determine any items of business which the Chairman decides should be
considered as a matter of urgency pursuant to Section 100B(4)(b) of the Local
Government Act 1972.
4.
DECLARATIONS OF INTEREST
Members are asked at this stage to declare any interests that they may have in any
of the following items on the agenda. The Code of Conduct for Members requires
that declarations include the nature of the interest and whether it is a disclosable
pecuniary interest.
5.
MINUTES
(Page 1)
To approve as a correct record, the minutes of the meeting of the Audit Committee
held on 17 September 2013.
6.
AUDIT UPDATE AND ACTION LIST
(Page 18)
To monitor progress on items requiring action from the meeting of 17 September
2013, including progress on implementation of audit recommendations.
7.
AUDIT COMMITTEE WORK PROGRAMME
(Page 21)
To review the Audit Committee Work Programme.
8.
ANNUAL AUDIT LETTER 2012-13
9.
PROGRESS REPORT ON INTERNAL AUDIT ACTIVITY, 1 SEPTEMBER TO 25
NOVEMBER 2013
(Page 29)
(Appendix A – page 34; Appendix B – page 36)
Summary:
Conclusions:
(Page 22)
This report examines progress made between 1 September
and 25 November 2013 in relation to delivery of the Annual
Audit Plan for 2013/14, and includes abbreviated
management summaries in respect of the audit reviews
which have been finalised in the course of this period.
A total of 6 audit assignments have been processed culminating
in a mix of good and adequate assurances being awarded.
Those areas in receipt of good assurances included Freedom of
Information and Data Protection arrangements, Treasury
Management, Control Accounts, Banking, the Asset Register,
Budgetary Control and Journal Entries, whilst adequate audit
opinions were given to Bank Reconciliations, Waste
Management, Document Imaging and Workflow Application, the
Revenues and Benefits Application – Civica and IT Security,
Procurement and End User Controls.
In the course of the twelve week period examined, a Computer
Audit Needs Assessment was also performed confirming IT
audit reviews which should be delivered as a matter of priority in
future years.
There have additionally been some changes to overall planned
days for the year, in so far as the figure of 213 days approved
by the Audit Committee on 19 March 2013 has now reduced to
186 days. This is due to the fact that the envisaged Phase 2
element of ad-hoc work requested by management in relation to
the Revenues and Benefits service has not progressed as
originally envisaged, and currently management are reexamining partnership arrangements with a view to securing
savings and efficiencies from service delivery in the future. In
addition, it has been agreed to defer the audit of Development
Management to 2014/15 as there is still considerable work to be
done to complete the Planning Peer Challenge Action Plan
before a meaningful audit can be performed in this service area.
Recommendations:
It is recommended that the Committee notes the outcomes of
the 6 audits completed between 1 September and 25 November
where assurance levels have been given, together with in-year
revisions made to the approved Annual Audit Plan for 2013/14
concerning the rescheduling of some reviews and the
requirement, endorsed by management, to defer two pieces of
work to 2014/15.
Members also need to note that the outcomes of the Computer
Audit Needs Assessment are being reported separately via a
further report attached to this agenda, which elaborates on the
blend of IT audits recommended in future years, and contains a
copy of the amended Strategic Audit Plan which now reflects
much of the detailed additional requirements that have been
identified.
Cabinet member(s):
Wards:
Contact Officer,
telephone number,
and e-mail:
10.
All
All
Sandra King, Internal Audit Consortium Manager
01508 533863
scking@s-norfolk.gov.uk
THE STATUS OF AGREED AUDIT RECOMMENDATIONS DUE FOR
IMPLEMENTATION BETWEEN 1 APRIL AND 31 OCTOBER 2013
(Appendix C – page 55: Appendix D – page 56)
Summary:
(Page 51)
This report provides an overview of progress made in
implementing agreed audit recommendations due for
completion in the first half of the financial year.
Conclusions:
Good progress has been achieved in relation to the completion
of agreed Internal Audit recommendations.
Recommendations:
It is recommended that the Committee notes management
action taken to date regarding the delivery of audit
recommendations.
Cabinet member(s):
All
Contact Officer, telephone
number, and e-mail:
11.
REVIEW OF THE OUTCOMES OF A RECENTLY PERFORMED COMPUTER
AUDIT NEEDS ASSESSMENT AND ITS IMPACT ON THE STRATEGIC AUDIT
PLAN FOR 2013/14
(Page 57)
(Appendix E – page 60; Appendix F – page 78)
Summary:
Conclusions:
Recommendations:
Cabinet member(s):
Wards:
Contact Officer, telephone
number, and e-mail:
12.
Ward(s) affected:
All
Sandra King, Internal Audit Consortium Manager
01508 533863, scking@s-norfolk.gov.uk
This report details the outcomes of the Computer Audit
Needs Assessment exercise carried out during
September 2013. The views of 2 key personnel within
the authority, namely the Head of Customer Services and
the IT Manager were canvassed to obtain an insight into
what they believed were the overarching risks facing the
IT environment at the Council, after which 2 separate
analyses were performed by Deloittes’ Senior IT Audit
Manager, with assistance from an IT Audit Manager.
The first analysis reviewed auditable areas, representing
the pivotal aspects of the IT environment at the Council,
whilst the second analysis focused on the authority’s key
applications and upcoming projects. Risk priority ratings
were then used to compile a proposed Strategic
Computer Audit Plan, which identified where computer
audit expertise should be directed in future years (i.e.
2014/15 to 2016/17), along with the job budgets required
to facilitate delivery of the range of assignments being
put forward.
A programme of computer audits has been formulated to
address areas of risk identified in the course of
discussion and review of the current position of the
authority’s IT infrastructure, management of IT provisions
generally and software applications currently in use.
Proposed future review work will generate independent
assessments as to the efficiency and effectiveness of the
Council’s IT systems, procedures and operations.
The Audit Committee is requested to note the findings of
the Computer Audit Needs Assessment and approve the
amended planned audit coverage for the period 2014/15
to 2016/17 as recorded in the amended Strategic Audit
Plan.
All
All
Sandra King, Internal Audit Consortium Manager
01508 533863
scking@s-norfolk.gov.uk
CORPORATE RISK REGISTER
Page 82
13.
EXCLUSION OF THE PRESS AND PUBLIC
To pass the following resolution, if necessary:
“That under Section 100A(4) of the Local Government Act 1972 the press and public
be excluded from the meeting for the following items of business on the grounds that
they involve the likely disclosure of exempt information as defined in
of Part I
of Schedule 12A (as amended) to the Act.”