PART ONE
ITEM NO.
REPORT OF THE CITY TREASURER
TO THE: AUDIT & ACCOUNTS COMMITTEE
ON: Wednesday 25th January 2012
TITLE: INTERNAL AUDIT PROGRESS REPORT APRIL TO DECEMBER
2011/12
RECOMMENDATION:
Members are requested to consider the contents of the report.
EXECUTIVE SUMMARY:
The purpose of this report is to inform Members of the resources utilised by
Internal Audit during 2011/12, the activities undertaken in the reporting period, and
the status of work currently being undertaken, and of that proposed during the
fourth quarter of 2011/12.
BACKGROUND DOCUMENTS:
(Available for public inspection)
Quarterly Committee reports, Audit Management Information System.
KEY DECISION: NO
DETAILS:
See report attached.
KEY COUNCIL POLICIES: N/A
EQUALITY IMPACT ASSESSMENT AND IMPLICATIONS: N/A
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.
LEGAL IMPLICATIONS Supplied by: N/A
FINANCIAL IMPLICATIONS Supplied by: N/A
OTHER DIRECTORATES CONSULTED: N/A
CONTACT OFFICER: Andrew Waine
TEL. NO. 0161 607 6969
WARD(S) TO WHICH REPORT RELATE(S): N/A
INTRODUCTION
This report provides Members of the Audit & Accounts Committee with details of the
resources utilised by Internal Audit since the commencement of Internal Audit’s
2011/12 plan, the activities reported upon since the last sitting of this Committee in
November 2011, the work currently being undertaken and that proposed for the
quarter ending March 2012.
RESOURCES UTILISED
The planned chargeable days, that is those which can be directly attributable to
audit work, for the financial year 2011/12 are 1661. Internal Audit has a target to
achieve 100% of these days for the year. We can report that for the period April to
December 2011, 85% of the overall plan has been delivered compared to a target of
75% for that period.
Internal Audit continues to respond to the need to undertake special investigations,
and has incurred 126% of its planned activity in this regard. Investigations concluded
are reported separately under Part Two of this Committee.
Table A - Internal Audit Progress Report April to December 2011
Directorate
Actual Days
(Total to date)
Annual Plan % Plan
(Total to date)
Achieved
Chief Executive's
57
39
148
Children's Services
352
365
96
Community Health & Social Care
67
181
37
Customer & Support Services
392
449
87
Environment & Community Safety
60
65
92
Sustainable Regeneration
66
107
62
Contingency
0
114
0
Total
993
1318
75
Irregularity
271
215
126
Management and Planning
149
128
116
Total
419
343
122
Combined Total
1413
1661
85
REPORTING
During the period from the 1st September 2011 to 31st October 2011, a total of 11
audit reports have been finalised and issued to various client directorates across the
Council.
Table B below shows the audits that have been undertaken and the
recommendations that have been put forward for management consideration.
A total of 83 recommendations have been made and classified over four categories
of critical, high, medium, and efficiency (See Table E on Page 25 for explanations of
the different categories).
Page 3 of 25
Our recommendations are designed to improve the control environment within the
auditee’s area of responsibility and it is pleasing to note that all but one of the
recommendations made have been accepted by management. The exception to this
related to a recommendation we put forward regarding the counting of cash at one
of the outlets administered by Citywide Commercial Catering; management felt that
this would not be beneficial due to the large volume of cash collected and the
vulnerability of staff at late evening events. Our audit reports include an action plan
that records the detail of our findings, the related recommendations and the action
management intend to take to implement our recommendations. This provides a
record that progress can be monitored against when we undertake our Post
Implementation Reviews.
The level of assurance given to each audit is a balanced judgement based upon the
subjects’ established system of controls, the subjects’ approach to risk management,
and the nature of any recommendations made (See Table F on Page 25 for
explanations of the different levels of assurance).
Table B - Recommendation Priorities
Recommendations
Audit
Assurance
Level
Critical
High
Medium
Efficiency
Number
Agreed
Bank Accounts
0
7
3
2
12
Limited
Broughton Jewish Cassel
Fox Primary School
0
2
9
0
11
Limited
Carbon Reduction
Commitment 2010/11
0
5
0
0
5
Limited
Citywide Commercial
Catering Income
Collection
0
0
3
1
3
Moderate
Fiddlers Lane Primary
School
0
8
7
0
15
Limited
Future Jobs Fund
0
0
1
0
1
High
Income Collection Princes Park Garden
Centre
0
0
7
5
12
Moderate
Lone Working
0
1
2
0
3
Moderate
Showpeople Sites
0
1
1
0
2
Limited
St Paul's Church of
England (New Windsor /
Cross Lane) Primary
School
0
6
4
0
10
Limited
Vehicle Management
Services Income
Collection
0
2
4
2
8
Limited
Page 4 of 25
POST IMPLEMENTATION REVIEWS
Internal Audit undertakes Post Implementation Reviews (PIRs) of all the services
that have been subject to an audit. The timing of a PIR is determined by the agreed
implementation dates, detailed within the original audit report, and is generally
undertaken within six months of the audit.
The PIR normally takes the form of an actual site visit to verify the implementation of
agreed recommendations. However, the PIR may be undertaken by a process of
self-assessment and formal notification to Internal Audit of implementation of the
recommendations.
During November and December 2011, a total of 28 post implementation reviews
have been reported. Table C below provides details of the progress made by
Directorates/schools in implementing the agreed recommendations.
In respect of the 28 PIRs undertaken during this period there are a total of 11
outstanding high priority recommendations and 23 outstanding medium priority
recommendations. Revised implementation dates have been agreed with
management to implement the recommendations as soon as possible.
Table C - Results of Post Implementation Reviews
Recommendations
Post Implementation
Review
Made
Implemented:
Outstanding:
Critical:
0
0
0
High:
4
3
1
Medium:
3
2
1
Efficiency:
0
o
0
Community Health &
Social Care Direct Payments
Original report issued 1st
July 2010
Audit Comment:
The outstanding matter refers to:

The type of monitoring information required from a third party organisation and to ensure
it is regularly obtained. This is being considered as part of a wider review within the
directorate and should be completed by December 2011

Utilising CareFirst as a payment method of making Direct Payments.
Recommendations
Customer & Support
Services Accounts Receivable
Original report issued 4th
October 2010
Made
Implemented:
Outstanding:
Critical:
0
0
0
High:
0
0
0
Medium:
2
1
1
Efficiency:
0
0
0
Audit Comment:
Page 5 of 25
The outstanding matter refers to:

Implementing a data cleansing exercise. Progress regarding this recommendation has
been delayed due to other work priorities and a lack of resources within ICT Services. A
revised implementation date of September 2012 has been agreed.
Recommendations
Made
Implemented:
Outstanding:
Critical:
0
0
0
High:
0
0
0
Medium:
0
1
1
Efficiency:
0
0
0
Customer & Support
Services – Main
Accounting System
Original report issued 16th
May 2011
Audit Comment:
The outstanding matter refers to:

Taking action to ensure that changes to SAP access levels are managed effectively and on
a timely basis to ensure employees have the appropriate level of access. This will be
considered as part of the 2012 audit review.
Recommendations
Sustainable Regeneration Urban Vision Client Side
PIR2
First PIR report issued 8th
July 2011
Made
Implemented:
Outstanding:
Critical:
0
0
0
High:
5
3
2
Medium:
3
2
1
Efficiency:
0
0
0
Audit Comment:
The following matters have been identified as remaining outstanding since the original Post
Implementation Review:



Annual business plans should be shared with UV to ensure works are corporately coordinated; this would improve planning, help identify any potential savings and gaps.
Performance data should be collated, and / or reviewed to include customer satisfaction
surveys for feedback and to develop specific and relevant performance indicators
A risk register will be compiled concentrating on financial risks for 2012/13.
Page 6 of 25
Recommendations
Sustainable Regeneration
– Carbon Reduction
Commitment
Original report issued 11th
October 2010
Made
Implemented:
Outstanding:
Critical:
0
0
0
High:
3
3
0
Medium:
0
0
0
Efficiency:
0
0
0
Recommendations
Office of the Chief
Executive – SOLAR
Original report issued 25th
May 2011
Made
Implemented:
Outstanding:
Critical
0
0
0
High
2
2
0
Medium:
4
0
4
Efficiency:
0
0
0
Audit Comment:
The issue of the lack of control regarding access to Part 2 documents is now well controlled
within the current interim system, and the project to move reports to Documentum is
progressing and it is likely that the original December 2011 deadline will be met. This
encompasses all of the outstanding recommendations.
Recommendations
Children’s Services –
Moorside Primary School
Original report issued 10th
December 2010
Made
Implemented:
Outstanding:
Critical:
0
0
0
High:
0
0
0
Medium:
2
2
0
Efficiency:
0
0
0
Recommendations
Children’s Services – St
Mark’s C.E. Primary
School
Original report issued 22nd
November 2010
Made
Implemented:
Outstanding:
Critical
0
0
0
High
7
6
1
Medium:
2
2
0
Efficiency:
1
1
0
Page 7 of 25
Audit Comment:
The outstanding recommendation will be implemented by September 2011; this refers to
undertaking independent spot checks of the income prepared for banking. The checks should
be evidenced by signing and dating the paying-in slip or relevant schedules.
Recommendations
Children’s Services – St
Mark’s RC Primary School
Original report issued 15th
December 2010
Made
Implemented:
Outstanding:
Critical
0
0
0
High
0
0
0
Medium:
2
2
0
Efficiency:
1
1
0
Recommendations
Children’s Services – St
Pauls Peel CE Primary
School
Made
Implemented:
Outstanding:
Critical
0
0
0
High
0
0
0
Medium:
2
2
0
Efficiency:
0
0
0
th
Original report issued 8
March 2011
Recommendations
Children’s Services – Case
File Auditing Process
Original report issued 4th
May 2011
Made
Implemented:
Outstanding:
Critical
0
0
0
High
0
0
0
Medium:
2
1
1
Efficiency:
0
0
0
Audit Comment:
The outstanding recommendation is due to be completed by the end of January 2012. Since
completion of the internal audit review, the volume of case files has substantially increased. All
remedial actions identified as part of the audit process are rated as red, amber or green,
dependent on the severity of the actions required. Monitoring of remedial action will be
completed on a risk based approach. A review of remedial actions has suggested there is a low
level of compliance, reducing the effectiveness of the auditing process. New controls to enable
effective monitoring of remedial actions have been developed.
Page 8 of 25
Recommendations
Children’s Services –
Broadoak Primary School
Original report issued 9th
February 2010
Made
Implemented:
Outstanding:
Critical
0
0
0
High
0
0
0
Medium:
4
2
2
Efficiency:
0
0
0
Audit Comment:
The School is in the process of completing its record of inventory items and the risk register.
Recommendations
Children’s Services – St
Paul’s CE (Crompton
Street) Primary School
Original report issued 27th
January 2010
Made
Implemented:
Outstanding:
Critical
0
0
0
High
1
1
0
Medium:
2
2
0
Efficiency:
0
0
0
Recommendations
Children’s Services –
Christ Church CE Primary
School
Made
Implemented:
Outstanding:
Critical
0
0
0
High
2
2
0
Medium:
12
12
0
Efficiency:
0
0
0
th
Original report issued 27
November 2009
Recommendations
Children’s Services –
Clifton Primary School
Original report issued 2nd
March 2010
Made
Implemented:
Outstanding:
Critical
0
0
0
High
0
0
0
Medium:
7
6
1
Efficiency:
0
0
0
Audit Comment:
The outstanding recommendation relates to the compilation of a risk register.
Page 9 of 25
Recommendations
Made
Implemented:
Outstanding:
Critical
0
0
0
High
2
1
1
Medium:
9
8
1
Efficiency:
0
0
0
Children’s Services –
Godfrey Ermen Memorial
Primary School
Original report issued 29
April 2010
th
Audit Comment:
The outstanding matters refer to:

The controls around the voluntary fund for the foundation unit have been aligned with the
official fund and school fund accounts; however, the audited statement has not been
presented to the Governing Body for approval.

The School is in the process of compiling a risk register.
Recommendations
Made
Implemented:
Outstanding:
Critical
0
0
0
High
0
0
0
Medium:
5
3
2
Efficiency:
0
0
0
Children’s Services – New
St Edmunds RC Primary
School
st
Original report issued 31
March 2010
Audit Comment:
The outstanding matters refer to:

The School’s Publication Scheme which has not yet been suitably published, and

The School is in the process of compiling a risk register.
Recommendations
Children’s Services – St
Paul's CE (Nevile Road)
Original report issued 1st
April 2010
Made
Implemented:
Outstanding:
Critical
1
1
0
High
0
0
0
Medium:
6
6
0
Efficiency:
0
0
0
Page 10 of 25
Recommendations
Made
Implemented:
Outstanding:
Critical
0
0
0
High
6
5
1
Medium:
4
4
0
Efficiency:
0
0
0
Children’s Services – St
Peters CE Primary School
Original report issued 21 st
January 2010
Audit Comment:
The outstanding recommendation relates to the School’s Publication Scheme which has not yet
been completed.
Recommendations
Made
Implemented:
Outstanding:
Critical
0
0
0
High
5
3
2
Medium:
3
3
0
Efficiency:
0
0
0
Children’s Services – St
Sebastian's Primary
School
th
Original report issued 10
May 2010
Audit Comment:
The outstanding matters refer to:


Risk assessments in relation to public access to the ICT suite have not been completed,
and
There is no signed rental agreement in place between the School and the School
Improvement Service regarding the ICT suite.
Recommendations
Children’s Services – St
Mary's RC Primary School
Original report issued 23rd
March 2010
Made
Implemented:
Outstanding:
Critical
0
0
0
High
1
1
0
Medium:
2
2
0
Efficiency:
0
0
0
Page 11 of 25
Recommendations
Made
Implemented:
Outstanding:
Critical
0
0
0
High
5
4
1
Medium:
3
2
1
Efficiency:
0
0
0
Children’s Services –
Mesne Lea Primary School
Original report issued 21st
January 2010
Audit Comment:
The outstanding matters refer to:
 The completion of a risk register, and

Formalising the lettings arrangement with the After School Club based in the School.
Recommendations
Made
Implemented:
Outstanding:
Critical
0
0
0
High
3
3
0
Medium:
5
3
2
Efficiency:
0
0
0
Children’s Services – St
Andrew’s CE Eccles
Primary School
th
Original report issued 30
April 2010
Audit Comment:
The outstanding matters refer to:
 Documenting and having approval of a risk register, and
 Publicising the School’s Publication Scheme on the Internet.
Recommendations
Made
Implemented:
Outstanding:
Critical
0
0
0
High
3
2
1
Medium:
8
7
1
Efficiency:
0
0
0
Children’s Services –
Mossfield Primary School
Original report issued 15th
December 2009
Audit Comment:
The outstanding matters refer to:

Introducing appropriate segregation of duties to negate the risks associated with Internet
banking, and

Documenting a risk register and its presentation to the Governing Body.
Page 12 of 25
Recommendations
Made
Implemented:
Outstanding:
Critical
0
0
0
High
4
3
1
Medium:
8
6
2
Efficiency:
0
0
0
Children’s Services – St
Charles RC Primary
School
th
Original report issued 29
April 2010
Audit Comment:
The outstanding matters refer to:

Formalising the contractual arrangements with the out-of-school club

Completing a Publication Scheme, and

Documenting a formal lettings policy and charging schedule.
Recommendations
Children’s Services –
Charlestown Primary
School
Original report issued 2nd
August 2010
Made
Implemented:
Outstanding:
Critical
0
0
0
High
3
3
0
Medium:
4
3
1
Efficiency:
0
0
0
Audit Comment:
The outstanding recommendation relates to the completion of a risk register and obtaining
Governing Body approval.
Recommendations
Children’s Services –
North Grecian Street
Primary School
Made
Implemented:
Outstanding:
Critical
0
0
0
High
2
2
0
Medium:
5
5
0
Efficiency:
0
0
0
th
Original report issued 27
July 2010
Recommendations
Children’s Services –
Wardley Primary School
Original report issued 21st
July 2010
Made
Implemented:
Outstanding:
Critical
0
0
0
High
0
0
0
Medium:
3
2
1
Page 13 of 25
Efficiency:
0
0
0
Audit Comment:
The outstanding recommendation relates to the approval of the School’s risk register.
WORK IN PROGRESS QUARTER 4 (2011/12)
Members have stated that they would welcome an indication of the planned
workload of Internal Audit for the ensuing period of account. Table D below provides
an indication of the key areas currently being reported upon, and those we intend to
cover during this period.
Members need to be aware that these subject matters have arisen as a result of the
annual audit planning process, and that these are only indicative subject matters
due to our flexible planning methodology, and which could be subject to
amendment. Committee summary reports will be issued to Members at the
conclusion of each review.
Page 14 of 25
Table D
SALFORD INTERNAL AUDIT – WORK IN PROGRESS
Review Title
Terms of
Reference
(TOR) Issued
2nd June 2011
Draft Report
date due on
TOR
Status
Comments
15th July
Testing
Delays due to other priorities
2011 revised
within Section, and with the
to 31st
client.
January 2012
The scope of the audit includes a review of the following key processes:
 Recruiting permanent staff, including vetting references and qualifications, verifying identity and asylum and immigration status.
 Recruitment of agency and temporary employees
 Internal transfers of employees
 Compliance with the Criminal Records Bureau Code of Practice; including checks carried out in respect of client groups within the Licensing
section of the Environment and Community Safety Directorate, and the Fostering and Adoption Service within the Children's Services
Directorate.
Safer Recruitment
27th January Testing
Delays due to other priorities
revised to
within Section.
15th February
2012
The scope of the audit review includes, and is limited to, the following processes:
 Reviewing the use of the Forward Look for completeness and in line with the timeliness of report preparation
 Examining reports in order to assess their style, presentation, use of consultees and overall quality
 Procedures in place to ensure appropriate confidentiality of information
 Reviewing timescales in relation to obtaining responses from consultees for the report being consulted upon and the timely submission of the
reports to Democratic Services.
Processing of Committee Papers
28th October
2011
Page 15 of 25
Table D
SALFORD INTERNAL AUDIT – WORK IN PROGRESS
Review Title
Residential Care (contractual arrangements)
Terms of
Reference
(TOR) Issued
3rd October
2011
Draft Report
date due on
TOR
18th
November
2011
Status
Reporting
Comments
1st draft report issued.
The scope of the audit involves a review of the following processes:
 Compliance with the contract by providers
 Impact of a reduction in scrutiny on Salford City Council residential care service as a direct result of a reduction in Care Quality Commission
service provision
 Salford City Council client side monitoring and reviewing of the contract.
1st June 2011 Reporting
Draft report prepared.
Revised to
21st
December
2011
The scope of the audit includes a review of the following key processes:
 Goverance arrangements in place in schools with respect to the extended schools provision
 Policies, contracts, and service level agreements in place at schools with respect to the extended schools provision
 Arrangements for collection, receipting and banking of income generated from extended schools provision, (either rental income or income
from charges to parents)
 Monitoring arrangements of all the schools that provide extended schools services in place within Children’s Services.
Extended Schools
4th April 2011
Page 16 of 25
Table D
SALFORD INTERNAL AUDIT – WORK IN PROGRESS
Review Title
Bereavement Services Income Collection
Terms of
Reference
(TOR) Issued
26th July 2011
Draft Report
date due on
TOR
31st August
2011
Status
Reporting
Comments
Extension of scope and
expansion of testing. 2nd draft
report issued.
The City Council collects income across all Directorates and a number of different processes and procedures are in place. Income can be
collected in a variety of methods, these include:

Cash and cheque collection

Electronic point of sale (EPOS)

Chip and pin terminal for credit or debit card transactions.
The diversity of operational practice and procedures across two sites, large total income value and number of transactions, means that potentially
there is a high risk of income being incorrectly collected and accounted for within Bereavement Services who are part of the Environment and
Community Safety Directorate. At the time of our audit, a Bereavement Services Manager was not in post and there have also been other staffing
reductions at each Cemetery site.
Page 17 of 25
Table D
SALFORD INTERNAL AUDIT – WORK IN PROGRESS
Review Title
Provider Services Income Collection
Terms of
Reference
(TOR) Issued
26th July 2011
Draft Report
date due on
TOR
31st August
2011
Status
Reporting
Comments
Extension of scope and
expansion of testing. 2nd draft
report issued.
The City Council collects income across all Directorates and a number of different processes and procedures are in place. Income can be
collected in a variety of methods, these include:

Cash and cheque collection

Electronic point of sale (EPOS)

Chip and pin terminal for credit or debit card transactions.
Within the Community, Health and Social Care Directorate, Provider Services were identified in an initial risk assessment as having a large total
income value and number of transactions. Provider Services has six Day Centres for persons with learning difficulties or mental health needs and
a specialist resource centre for people with Alzheimer's Disease. Our review covered a sample of establishments each providing slightly different
services. Income was found to be collected from users and their families for the sale of meals, drinks, photocopying and various fundraising
activities. Takings included cash, cheques and meal vouchers, with no sites having facilities for electronic payment.
Page 18 of 25
Table D
SALFORD INTERNAL AUDIT – WORK IN PROGRESS
Review Title
Council Tax
Terms of
Reference
(TOR) Issued
26th October
2011
Draft Report
date due on
TOR
Status
Comments
9th December
2011
Reporting
Delay due to extension of
testing.
28th October
2011
Reporting
Delay due to extension of
scope.1st draft report issued.
The scope of the audit will include a review of the following:
 Policies and Procedures
 Valuation of properties
 Determining Council Tax liability and billing
 Collection/refunds of Council Tax
 Recovery and enforcements of Council Tax.
Remuneration of Elections Staff
12th October
2011
The scope of the audit review includes the following:
 The maintenance and reliability of suitable records in relation to staff and others performing electoral duties
 The processing and authorising of payments due including accounting for statutory deductions
 The administration of the supporting paperwork and returns
 The reconciliation of payments made to bank records
 Retention of required financial records.
Page 19 of 25
Table D
SALFORD INTERNAL AUDIT – WORK IN PROGRESS
Review Title
Terms of
Reference
(TOR) Issued
Draft Report
date due on
TOR
Status
Comments
SAP ESS/MSS Portal (employee/manager self
5th December
27th January
Testing
service)
2011
2012
The scope of the audit review includes the following:
 That the SAP Employee Self Service Portal is being utilised as intended,
 That the benefits of implementing the SAP Employee Self Service Portal are being realised.
Housing & Council Tax Benefits
25th November
2011
13th January
2012
Testing
The scope of the audit review includes the following:
 The administration of Benefit claims
 The assessment and processing of Benefit claims subject to eligibility confirmation
 The payment of Benefit claims and action for any overpayments arising
 The detection and prevention of Benefit fraud
 The Benefit subsidy grant claim
 Monitoring the section’s performance.
Page 20 of 25
Table D
SALFORD INTERNAL AUDIT – WORK IN PROGRESS
Review Title
Terms of
Reference
(TOR) Issued
Draft Report
date due on
TOR
Status
The Deans Primary School PIR
N/A
Reporting
Fostering & Adoption PIR
N/A
Reporting
St George’s CE Primary School
N/A
Reporting
Grosvenor Road Primary School
N/A
Reporting
St Joseph the Worker Primary School
N/A
Reporting
Hilton Lane Primary School (Change of Head
teacher)
N/A
Reporting
Walkden High School
N/A
Reporting
Harrop Fold High School
Not Yet Issued
Planning
Mental Health SCC & PCT Arrangements
Not Yet Issued
Scoping TOR
National Non-domestic Rates
Not Yet Issued
Scoping TOR
School Closures - Summer Term 2010 PIR
N/A
Reporting
Attendance Management PIR 2
N/A
Testing
Comments
Page 21 of 25
Table D
SALFORD INTERNAL AUDIT – WORK IN PROGRESS
Review Title
Payroll
Terms of
Reference
(TOR) Issued
Not Yet Issued
Draft Report
date due on
TOR
Status
Comments
Scoping TOR
Clarendon Road Primary School PIR
N/A
Reporting
St Paul’s CE (Heathside) Primary School
N/A
Reporting
Care Package Guidance Levels
Not Yet Issued
Planning
Emergency Planning (Sustainable Regeneration)
Not Yet Issued
Planning
Carbon Reduction Reporting PIR
Not Yet Issued
Planning
Facilities Management
Not Yet Issued
Planning
Accounts Payable
Not Yet Issued
Planning
Income Receipting PIR
Not Yet Issued
Planning
Creditor Payments (IDEA)
Not Yet Issued
Planning
Residential Care (Personal Money)
Not Yet Issued
Planning
Treasury Management
Not Yet Issued
Planning
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Table D
SALFORD INTERNAL AUDIT – WORK IN PROGRESS
Review Title
Terms of
Reference
(TOR) Issued
Draft Report
date due on
TOR
Status
Governance Arrangements of PCT - Consortium
& Health Board
Not Yet Issued
Planning
Postal Services Value For Money
Not Yet Issued
Planning
Barton Moss Primary School PIR
Not Yet Issued
Planning
Cathedral School of St Peter & St John PIR
Not Yet Issued
Planning
Chatsworth Primary School PIR
Not Yet Issued
Planning
St John’s CE Primary School PIR
Not Yet Issued
Planning
St Mary's CE Primary School (Cadishead) PIR
Not Yet Issued
Reporting
St Teresa’s RC Primary School PIR
Not Yet Issued
Planning
St Thomas of Canterbury RC Primary School
Not Yet Issued
Planning
Willow Tree Primary School
Not Yet Issued
Planning
Monton Green Primary School
Not Yet Issued
Planning
Moorfield Primary School
Not Yet Issued
Planning
Comments
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Table D
SALFORD INTERNAL AUDIT – WORK IN PROGRESS
Review Title
St Augustine’s CE Primary School
Terms of
Reference
(TOR) Issued
Not Yet Issued
Draft Report
date due on
TOR
Status
Comments
Planning
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SUMMARY
As at the end of December 2011, Salford’s Internal Audit service is ahead of the
a target for this point in the year in terms of chargeable days. Demand for Internal
Audit to undertake special investigations continues and we have already met our
planned target for the year in this area.
Recommendations arising from our reviews appear to have been appropriate in their
objectives of improving the control environment as this can be demonstrated by the
acceptance of management to implement such actions.
Furthermore, our Post Implementation Reviews have highlighted areas where
recommendations have not been completely implemented, and where appropriate,
amended timescales have been agreed for their introduction, or other managerial
action has intervened.
Table E - Recommendation Priorities:
Critical
High
Medium
Efficiency
These recommendations are control weakness that could have a
significant impact on achievement of the council’s (or respective
organisation’s) objectives.
These recommendations are likely to include fundamental control
breakdowns within the audited service, illegal acts, fraud, and
recommendations for improvements in systems design.
These recommendations are likely to consist of non-recurring,
explainable events in internal controls which may have already been
rectified.
These recommendations relate to improvements in working
practices that would lead to a more efficient and/or cost reduced
service.
Table F - Levels of assurance:
High
Moderate
Limited
No
Key controls are adequately designed and are operating effectively to
deliver the area’s key objectives.
Some weaknesses in the design and/or operation of controls, but
low impact on the achievement of the area’s key objectives.
Weaknesses in the design and/or operation of controls which could
have a significant impact on the achievement area’s objectives but
should not have a significant impact on the achievement of the
council’s objectives.
There are weaknesses in the design and/or operation of controls that
not only have a significant impact on the achievement of the area’s
objectives but also may put at risk the achievement of the council’s
objectives.
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