Part One
ITEM NO.10
REPORT OF THE STRATEGIC DIRECTOR OF
CUSTOMER & SUPPORT SERVICES
TO THE: BUDGET & AUDIT SCRUTINY - AUDIT SUB COMMITTEE
ON Monday, 13th June 2005
TITLE: INTERNAL AUDIT - REVISION TO ANNUAL PLAN 2005/2006
RECOMMENDATIONS:
Members are asked to approve the contents of the report.
EXECUTIVE SUMMARY:
The purpose of this report is to inform members of amendments made to the Internal
Audit Plan for 2005/2006.
BACKGROUND DOCUMENTS:
(Available for public inspection)
Committee report March 2005, 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: Deputy Director of
Customer & Support Services and City Solicitor
2. FINANCIAL IMPLICATIONS
PROPERTY (if applicable): N/A
HUMAN RESOURCES (if applicable): N/A
CONTACT OFFICER:
Andrew Waine Audit Manager
Provided by: Head of Finance
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
At the Budget & Audit Scrutiny – Audit Sub Committee meeting held on the 22nd March 2005,
Members approved the Internal Audit Annual Plan for 2005/2006.
The Plan that was submitted for approval provided for a delivery of 7561 chargeable days for all
of the services provided by the Audit & Risk Management Unit. The details that follow advise
Members of amendments to that planned figure.
PLAN DETAILS
The Internal Audit Plan report of the 22nd March 2005, made reference to the delivery of 1566
days in respect of chargeable days relative to the Mainstream Salford Internal Audit Team. Since
the previous Committee, approval has been given to converting a post from a trainee
Accountant/Auditor to a substantive post within the Unit. This has had the effect of increasing the
available resource by 135 chargeable days. The revised total of chargeable days attributable to
the Mainstream Team is, therefore, 1701.
In respect of the Energy Audit service, the Plan submitted to this Committee referred to the
delivery of 1267 chargeable days, whereas this figure had been overstated by 224 days. The
available chargeable days amounts to 1043. Members should also note that there has been no
firm commitment from Greater Manchester Waste for Energy Consultancy services as reported
previously; the prospective 12 days has been removed from the original plan. Members will note
that the previous plan report did not allocate Energy Audit activities over its various client groups;
the table below has allocated chargeable days to each directorate for monitoring purposes.
The previous report had indicated that a total of 662 Computer Audit days had been earmarked
for external clients under the Joint Working initiative. The total number of days contracted for
2005/2006 is 527, a difference of 135 days. This has been entered in the table below as a
separate line for future client contracts for which human resources will be sought should demand
occur. Members will be kept informed of further client groups availing themselves of the services
available under the Joint Working initiative.
A revised Internal Audit & ARMU plan is provided in the table below.
RECOMMENDATION
Members are requested to approve the revised operational plan for the provision of Internal audit
and other services from the Audit & Risk Management Unit.
Salford City Council - Internal Audit & ARMU Plan 2005/06 (Revised)
Group
Urban Vision
Corporate Management
Community, health & social care
Environment
Housing & Planning
Policy, strategy and research
Children’s services
Customer and support services
Salford Internal Audit Plan – Chargeable Days
Non-chargeable days
Administration
Maternity and Paternity Leave
Other Paid Leave
Annual Leave
Bank Holidays
Statutory Christmas Leave
Sick Leave
Carer's Leave
Unpaid Leave
Special Leave
Elections
Vacancies
Total Non-Chargeable days
Sub-Total
External
Contracts
Salford
Corporate
Governance
Computers
219
230
97
73
120
99
398
465
Energy
Totals
62
88
52
10
10
5
57
162
36
315
72
64
31
49
72
78
100
286
70
50
10
417
919
291
197
161
153
537
705
1701
0
446
717
516
3380
22
64
44
30
233
48
24
40
8
187
45
24
75
40
150
8
229
42
21
80
2
2
200
150
20
1003
218
110
596
8
14
5
4
72
12
199
47
23
341
155
36
18
60
14
5
60
12
723
429
377
572
299
2400
2424
429
823
1289
815
5780
Other Corporate Management
Insurance Team
Non-Audit work
Total
External Services
Unallocated JCA
JCA
GMPA
NPHL
NWLG
SCL
Schools Energy SLA
Total of days for external clients
Grand Total
289
280
143
712
400
290
958
7182
400
290
2424
718
1103
1192
208
30
135
527
127
12
10
1979
10
50
5
100
0
1430
811
65
50
234
384
2424
2148
1914
2044
1342
135
527
1329
370
40
55
234
2456
9872