DOVER DISTRICT COUNCIL
Agenda Item No 5
REPORT OF THE AUDIT MANAGER
NON-KEY DECISION
SCRUTINY (PERFORMANCE) COMMITTEE – 11 MARCH 2004
CABINET – 29 MARCH 2004
AUDIT PLAN 2004/05 TO 2006/07
Recommendation
That the Audit plan of work for the three years commencing 2004/05 be accepted.
Contact Officer: Miss C Kisiel, extension 2142.
1.
As part of its remit, this Scrutiny Committee has responsibility to review Internal
Audit’s strategic and annual planned programme of work to ensure its
appropriateness. The proposed Plan for the three years commencing 2004/05 is
attached.
2.
The Plan has been constructed on the following basis –
•
That the current staffing levels are sufficient to allow approximately 600 days
“Audit” work to be allocated in each year. This assumes no change in the
current staffing arrangements over the three years of the plan. Any long-term
sickness or future vacancy will impact on the level of work which can be
performed internally.
•
The services identified in the Councils Risk Register as having the highest
risks associated with them at 31 December 2003 have been selected as the
areas on which Audit activity should focus.
•
These have been supplemented with allocations for the financial systems
which are considered to be high or medium risk.
•
Allowance has also been made to complete follow-up reviews of work
undertaken in 2003/04.
3.
The Plan has been reviewed by Senior Managers. The focus and detail of each
review will be discussed with appropriate managers prior to the commencement of
each review.
4.
The Plan has also been discussed with the Councils external auditor.
Background Papers
None.
7
Resource Implications
None.
Attachments
Appendix 1 Audit Plan
COLLEEN KISIEL
Audit Manager
8
APPENDIX 1
AUDIT PLAN 2004/05 TO 2006/07
Service / Topic
RRR Housing Strategy
RRR Balanced Housing
Suggested scope
RRR Capital
Review of accounting /monitoring
process
RRR
RRR
RRR
RRR
RRR
RRR
RRR
RRR
RRR
RRR
Consultation / Communication / Billing &
Collection
Collection of / setting of
System audit
Performance monitoring of achievement
BVPI checks
Follow up of 2003/04 recs required
Contract review
General review
Review of application of policies
General review
RRR Child Protection Policy
RRR Play areas Youth facilities
RRR
RRR
RRR
RRR
RRR
REQ
REQ
REQ
REQ
REQ
REQ
REQ
REQ
REQ
RRR
FU
FU
FU
FU
FU
No days
2006/07
Ensure consistency / that Decent Homes
targets are achievable / £ HRA /
leasehold charging / Supporting People
RRR Decent Homes
Council Tax
Rents
Payroll
Corporate Plan
Performance Monitoring
Monitoring of contracts
H&H repairs contracts
Local Plan
Contaminated Land
DTIZ
No Days No days
2004/05 2005/06
40
30
15
5
15
20
15
20
15
10
15
20
20
15
40
15
20
15
20
15
20
10
10
5
5
Review progress re strategy, and how
resources are utilised in order to
maximise facilities offered to Youth, and
that recommendation of the Crime
Reduction Partnership is sought / taken
Anti-social behaviour
IT skills
Review HR training policies
Promotion of IT
Various
IT Service Plan
Accountancy
Financial Planning
Environmental Health IT system
Introduction of new system
Lettings
Application review & follow-up
Post project reviews - esp contract
misc
based
Final contract reviews
as part of on-going check
Risk assessment work
Maint of register etc
Corporate Governance
Annual review of arrangements
General A&G
General allowance
Renovation Grants Policy etc
Comment on new policy & review
Data Protection issues
General allowance
Housing Benefits
General reviews
Council Tax
Follow up of 2003/04 recs required
Advertising
Follow up of earlier work
Creditors
Follow up of earlier work & new review
Sure Start
Follow up of earlier work
Debtors
Follow up of earlier work & new review
9
20
10
10
20
10
20
20
20
25
20
25
20
20
15
5
30
20
50
30
50
15
10
20
30
20
50
30
50
5
10
20
5
20
5
15
10
15
35
20
50
30
50
20
10
20
5
10
25
10
20
FU
REQ
REQ
RRR
RRR
REQ
RRR
RRR
RRR
RRR
Grounds Maintenance
Internet Monitoring
Performance Review Group work
Income
Insurances
VAT
Car Parks
Tourism related / Museum etc
Concessionary Fares
Asset management
Follow up of earlier work & new review
General allowance
General allowance
General review
General review
General review
General review
General review
General review
Follow up of earlier work & new review
TOTAL DAYS
Review from Risk Register
REQ
Requested work
FU
Follow-up of previous work
10
25
20
10
20
5
25
20
10
600
KEY
RRR
5
20
10
600
5
20
10
25
20
10
5
15
15
600