Part One
ITEM NO. 10
REPORT OF THE STRATEGIC DIRECTOR OF
CUSTOMER & SUPPORT SERVICES
TO THE: BUDGET & AUDIT SCRUTINY - AUDIT SUB COMMITTEE
ON Tuesday, 22 March, 2005
TITLE: INTERNAL AUDIT PLAN – OUTTURN REPORT 2004/2005
RECOMMENDATIONS:
Members are asked to note the contents of the report.
EXECUTIVE SUMMARY:
The purpose of this report is to inform members of progress against the 2004/2005
Internal Audit Plan.
BACKGROUND DOCUMENTS:
(Available for public inspection)
Quarterly Committee reports, Audit Management Information System.
ASSESSMENT OF RISK:
Internal Audit projects are managed within the Unit’s risk based audit protocols aimed
at giving assurance regarding the management of the City Council’s key business
risks.
SOURCE OF FUNDING:
Existing revenue budget.
COMMENTS OF THE STRATEGIC DIRECTOR OF CUSTOMER AND SUPPORT
SERVICES (or his representative):
1. LEGAL IMPLICATIONS
Provided by: Head of Law & Admin
2. FINANCIAL IMPLICATIONS
Provided by: Head of Finance
PROPERTY (if applicable): N/A
HUMAN RESOURCES (if applicable): N/A
CONTACT OFFICER:
Andrew Waine Audit Manager
Tel: 0161 793 3357
Email: andrew.waine@salford.gov.uk
WARD(S) TO WHICH REPORT RELATE(S): N/A
KEY COUNCIL POLICIES: N/A
DETAILS: See report attached.
INTRODUCTION
This report provides details of the progress relating to delivery of the Internal Audit
Plan for Salford City Council, for the financial year 2004/2005. Members will be
aware from previous Committee reports, that this is the final year of a four-year
Strategic Plan approved by the Council’s Audit Committee in 2001.
This report provides Members with information regarding the performance of the Unit
in achieving its commitment to the delivery of an efficient and effective internal audit
service.
PLAN DELIVERY
Details of the days that are available if the Unit is fully staffed (10076) are analysed in
the table below. Members approved an adjustment to the Audit Plan at the previous
Committee.
The report is broken down into the days that can be directly charged to a client, and
those that are non-chargeable which relate to the day-to-day operation of the Unit.
In the period 1St April 2004 to 27th February 2005, 71% of the Salford Mainstream
Internal Audit element of the plan had been delivered, and 95% of the overall Unit
plan for Salford, including other supporting functions such as planned Computer
Audit, Special Investigations and Contracts Audit, had been delivered relative to the
chargeable days element. Energy Audit is not included within this calculation, as this
service is not classified as a planned internal audit activity.
Chargeable days
Organisation
Salford
Reporting Unit
Chief Executive
Community & Social
Services
Corporate Management
Corporate Services
Development Services
Education and Leisure
Environmental Services
Housing
Personnel
Salford Total
Salford
Salford Total
Computer
Corporate Governance inc
Risk Mgt, Insurance
Contracts
Energy
Days worked Annual plan % Achieved
13
49
27
125
185
267
65
349
33
17
16
180
323
450
77
341
45
20
23
70
57
59
84
102
74
84
71
1071
1508
71
977
718
136
1144
70
857
1084
80
1037
106
88
83
3049
2919
104
External
Computer
Corporate Governance –
NPHL
External Contracts –
556
495
112
17
46
36
1306
1490
88
External
1878
2031
92
Grand Total
5997
6458
93
GMPA/NPHL/SCLL/
NWLG
Non-Chargeable Days
Administration
Internal Management
Leave
Secondments
Sickness
Staffing & Appraisals
Training
Reduced Hours
Vacancies
Days worked Annual plan % Achieved
447
334
134
65
100
65
1247
1732
72
199
161
123
224
357
63
99
104
95
283
549
52
0
281
0
724
0
0
Unit Total NonChargeable
3288
3618
91
Grand Total
9284
10076
92
The table above also shows that planned activity for non-chargeable time is also
expected to be on target for achievement during the year.
NOTES TO THE REPORT
Members will be aware that the Unit did not retain its services to Salford Community
Leisure limited, as a result of market testing. However, the commitment made to that
organisation has been fulfilled during the year.
The Salford Mainstream Team is presently experiencing a long-term absence
through sickness of one its members of staff. This was reported verbally at the last
Committee. Since that time, an advertisement has been placed to recruit cover for
the absence. Unfortunately, the Team were unable to recruit to the post and will
endeavour to obtain a suitable candidate shortly. The secondment of a member of
staff within the Council to Scrutiny Support is due to end at the end of March 2005.
As the table above demonstrates, the tenure has been longer than that planned
which has affected the ability of the Team, in part, to fulfil its obligations.
The Energy Team has been successful in recruiting internally to fill the post vacated
by a member of staff who left in January. This has the effect of leaving a vacant post
internally, which again will the subject of a recruitment drive shortly.
Summary
The report has identified that after eleven months of the plan year, the Unit has
achieved 95% of its planned activity relative to Salford City Council disciplines. It is
therefore, anticipated that the Unit will achieve full delivery of its commitments by the
year-end.