Agenda item

INTERNAL AUDIT ANNUAL REPORT 2009/10

The Assistant Head of Devon Audit Partnership will submit the Internal Audit Annual Report for 2009/10.

Minutes:

The Assistant Head of Devon Audit Partnership presented the Internal Audit Annual Report 2009/10 which –

 

  • summarised the work undertaken by Devon Audit Partnership during the year
  • reviewed the performance and effectiveness of the Internal Audit service
  • provided an audit opinion on the adequacy of internal controls
  • was of particular relevance to preparation of the Authority’s Annual Governance Statement

 

One of the significant issues highlighted within the report related to the findings of the Audit Service, following a review in October 2009, of ‘fundamental weaknesses’ within the CareFirst system.  Members were advised that those findings had been accepted by the CareFirst Programme Board, chaired by the Assistant Chief Executive, and resources had since been allocated to address those weaknesses.  A recent audit follow-up review had found significant improvements which had changed the overall audit opinion from ‘fundamental weaknesses’ to ‘improvements required’.  In attendance to support the report in respect of this particular matter, and respond to questions, were the Assistant Chief Executive and CareFirst Project Manager.

 

In response to questions raised, the Committee was advised that –

 

(a)

 

a decision on whether or not the Council would be keeping key performance indicators, following comments made by the new coalition government,  had not yet been made.  However, it would be difficult to assess how the Council was performing without them and it was likely they would be kept although not reported to central government;

 

(b)

 

the percentage of staff turnover was higher than target but this could be attributed to a number of reasons, namely –

 

  • career promotions
  • retirement
  • life changes

 

(c)

 

there had been problems in getting the different computer systems from the different authorities within the Partnership to talk to each other. The first solution identified had not been achievable due to Government Connect barriers, however, work had been ongoing to address the situation and it was envisaged that the problem would soon be resolved;

 

(d)

 

a copy of the Benefits Realisation Report to the Devon Audit Partnership Committee would be circulated to Members for their information;

 

(e)

 

with regard to the CareFirst project, lessons learned would be shared across the Council;

 

(f)

 

each Authorities’ Audit Plan within the Partnership was put together using an audit needs assessment model which, along with other factors, took account of individual Council’s risk register entries.  Potential audit reviews were attributed individual risk scores and were then ranked to produce draft risk-prioritised audit plans for each authority.  These draft audit plans were discussed with senior management teams at the relevant Council and reviewed in line with available resources.  The plan produced for the year would be reviewed on a regular basis and could be changed if necessary;

 

(g)

 

one of the benefits of the Partnership was the sharing of staff expertise and knowledge, an example of this was that staff in Plymouth were currently leading a review taking place in Torbay due to their experience of Local Area Agreements.

 

Agreed that –

 

(1)

 

the report be noted;

 

(2)

 

the adequacy and effectiveness of Plymouth’s system of internal audit for the year ended 31 March, 2010, be endorsed.

 

Supporting documents: