Date: 11th March 2021

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BROMSGROVE DISTRICT COUNCILAUDIT, STANDARDS AND GOVERNANCE COMMITTEEDate: 11th March 2021THE INTERNAL AUDIT PROGRESS REPORT OF THE HEAD OF THE INTERNAL AUDITSHARED SERVICE WORCESTERSHIRE INTERNAL AUDIT SHARED SERVICE.Relevant Portfolio HolderPortfolio Holder ConsultedRelevant Head of ServiceWard(s) AffectedWard Councillor(s) ConsultedKey Decision / Non-Key DecisionCouncillor Geoff DenaroYesChris Forrester, FinanceServicesAll WardsNoNon–Key Decision1.SUMMARY OF PROPOSALS1.1To present: the monitoring report of internal audit work for 2020/21.2.RECOMMENDATIONS2.1The Committee is asked to note the report.3.KEY ISSUESandCustomerFinancial Implications3.1There are no direct financial implications arising out of this report.Legal Implications3.2The Council is required under Regulation 6 of the Accounts and Audit Regulations 2018to “maintain in accordance with proper practices an adequate and effective system ofinternal audit of its accounting records and of its system of internal control”.Service / Operational Implications3.3The involvement of Members in progress monitoring is considered an important facet ofgood corporate governance, contributing to the internal control assurance given in theCouncil’s Annual Governance Statement.3.4This section of the report provides commentary on Internal Audit’s performance for theperiod 01st April 2020 to 31st January 2021 against the performance indicators agreedfor the service.

BROMSGROVE DISTRICT COUNCILAUDIT, STANDARDS AND GOVERNANCE COMMITTEEDate: 11th March 20213.5Summary Dashboard:Total reviews planned for 2020/21(originally):13 (minimum)Reviews finalised to date for 2020/21:5 (including DFG’s)Assurance of ‘moderate’ or below:3Reviews currently awaiting final sign off:4Reviews ongoing:4Reviews to be completed (Q4):1 (WRS to run into 2021/22)Number of ‘High’ Priority recommendations reported to date:1Satisfied ‘High’ priority recommendations to date:0Productivity:70% (against targeted 74%)Overall plan delivery to date:56% (against target 90%)Since the last sitting of the Committee two reports have been finalised and four reviewsare awaiting final management sign off.Follow Up reports that have been finalised since the last Committee sitting are reportedin Appendix 4.All ‘limited’ assurance reviews go before CMT for full consideration.3.62020/21 AUDITS ONGOING AS AT 31st JANUARY 2021One review was considered before CMT and is now awaiting management sign off: Use of Agency and ConsultantsTwo reviews that have been finalised since the last Committee sitting include and arereported in full at Appendix 3: Treasury Management DebtorsThree reviews awaiting management sign off include: Council Tax National Non-Domestic Rates BenefitsOne audit progressing through clearance stage is: Health and SafetyAudits progressing through testing stage include: Creditors Main Ledger Risk ManagementThe outcomes of the above reviews will be reported to Committee in due course whenthey have been completed and management have confirmed an action plan.

BROMSGROVE DISTRICT COUNCILAUDIT, STANDARDS AND GOVERNANCE COMMITTEEDate: 11th March 2021A rolling testing programme results that have been continuing during quarters 2 and 3are being amalgamated as at the end of quarter 3 and formal audit reports issued duringquarter 4, e.g. Debtors.The 2020/21 plan reflects the delayed start and certain lesser risk reviews will need tobe rolled to next years plan. Priority continues to be given to potentially higher riskareas e.g. limited assurance audits. As we return to the new normal the impact ofrestrictions of the COVID-19 lockdown on the plan has been be closely managed as theyear has progressed. The plan for 2020/21 has remained very flexible and the corefinancial areas of the business are currently being reviewed and reported on. Withprogress set to continue the Head of Internal Audit will consider the output to provide anoverall opinion at year end. Committee will continue to be regularly informed ofdevelopments throughout the year and any variations to the plan have been beoverseen by the Head of Finance and Customer Services and s151 Officer.Critical review audits are designed to add value to an evolving Service area. Dependingon the transformation that a Service is experiencing at the time of a scheduled review adecision is made in regards to the audit approach. Where there is significant changetaking place due to transformation, restructuring, significant legislative update, or acomparison required a critical review approach will be used. To assist the service areato move forwards challenge areas will be identified using audit review techniques. Thepercentage of critical reviews will be confirmed as part of the overall outturn figure forthe audit programme. The outturn from the reviews will be reported in summary formatas part of the regular reporting as indicated at 3.5 above.Internal Audit are now considering any new processes emerging from the extraordinaryworking arrangements that have been necessary to continue to provide the Bromsgroveresidents with services both now and throughout the pandemic. Plan flexibility willcontinue to be required to include and provide assurance on these emerging areas. Anadditional area of work identified since January 2021 is with Worcester RegulatoryServices and this is set to start in March and continue into the new municipal year. Thereview will be classed as a 2021/22 audit but work will commence during this financialyear.Follow up reviews are an integral part of the audit process. There is a rollingprogramme of review that is undertaken to ensure that there is progress with theimplementation of the agreed action plans. The outcomes of the follow up reviews arereported in full, where applicable, so the general direction of travel and the risk exposurecan be considered by Committee. An escalation process involving CMT and SMT is inplace to ensure more effective use of resource regarding follow up with the aim toreduce the number of revisits necessary to confirm the recommendations have beensatisfied. There are no material exceptions to report currently.3.7AUDIT DAYSAppendix 1 shows that progress continues to be made towards delivering the InternalAudit Plan and achieving the revised targets set for the year. As at 31st January 2021 atotal of 129 days had been delivered against a revised target of 188 days for 2020/21.

BROMSGROVE DISTRICT COUNCILAUDIT, STANDARDS AND GOVERNANCE COMMITTEEDate: 11th March 2021Appendix 2 shows the performance indicators for the service. These indicators wereagreed by the Audit, Standards and Governance Committee on the 5th March 2020 for2020/21.Appendix 3 provides copies of the reports that have been completed and final reportsissued since the last sitting of Committee.Appendix 4 provides the Committee with ‘Follow Up’ reports that have been undertakento monitor audit recommendation implementation progress by management.Appendix 5 provides an overview of the Quality Assurance Improvement Plan.3.8OTHER KEY AUDIT WORKMuch internal audit work is carried out “behind the scenes” but is not always the subjectof a formal report. Productive audit time is accurately recorded against the service orfunction as appropriate. Examples include: 3.9Governance for example assisting with the Annual Government StatementRisk managementTransformation review providing support as a critical reviewDissemination of information regarding potential fraud cases likely to affect theCouncilDrawing managers’ attention to specific audit or risk issuesAudit advice and commentaryInternal audit recommendations: follow up review to analyse progressDay to day audit support and advice for example control implications, etc.Networking with audit colleagues in other Councils on professional points ofpracticeNational Fraud Initiative coordination of uploads.InvestigationsNational Fraud InitiativeNFI data set uploads have been ongoing from the beginning of October for BromsgroveDistrict Council regarding the 2020/21 NFI national exercise. The first phase of data setuploading continued until the end of December 2020. Reasonable progress had beenmade regarding the data set uploads with the majority completed before the deadline.As at the 31st December 2020 there remained outstanding data set uploads for theCreditors history and standing data. For late uploads there is the potential for the NFI toapply a penalty fee of 5% of the annual fee. Confirmation was received in January thatit would be unjust for the NFI to levy such a fine with everything that Local Authoritieshave been expected to deal with over the past year. Electoral registration, Single PersonDiscount and Business Grant data sets have also been uploaded during January beforethe January 31st deadline. WIASS will continue to provide advice and assistanceregarding the process.

BROMSGROVE DISTRICT COUNCILAUDIT, STANDARDS AND GOVERNANCE COMMITTEEDate: 11th March 20213.10MonitoringTo ensure the ongoing delivery of the 2020/21 plan and any revision required there isclose and continual monitoring of the plan delivery, forecasted requirements of resource– v – actual delivery, and where necessary, additional resource will be secured to assistwith the overall Service demands. The Head of Internal Audit Shared Service remainsconfident his team will be able to provide the required coverage for the year over theauthority’s core financial systems, as well as the revised plan for other systems whichhave been deemed to be ‘high’ and ‘medium’ risk. Due to changing circumstances andthe impact of the COVID-19 pandemic a variation in the plan has been necessary. Thishas been agreed on a risk priority basis with the s151 Officer as the year hasprogressed. With the adjustments to the plan there will remain reasonable auditcoverage for 2020/21.3.11Quality Assurance Improvement Plan3.12WIASS delivers the audit programme in conformance with the International Standards forthe Professional Practice of Internal Auditing (ISPPIA) as published by the Institute ofInternal Auditors. A self-assessment took place in August 2020 to identify potential areasfor improvement and a programme of improvement was agreed before the Client OfficerGroup in September 2020. Action to date is reported for information at Appendix 5.3.13Customer / Equalities and Diversity ImplicationsThere are no implications arising out of this report.3.14WIASS is committed to providing an audit function which conforms to the Public SectorInternal Audit Standards (as amended). WIASS recognise there are other reviewfunctions providing other sources of assurance (both internally and externally) overaspects of the Council’s operations. Where possible we will seek to place reliance onsuch work thus reducing the internal audit coverage as required.3.15WIASS confirms it acts independently in its role and provision of internal audit.4.RISK MANAGEMENTThe main risks associated with the details included in this report are:5. failure to complete the planned programme of audit work for the financial year;and, the continuous provision of an internal audit service is not maintained.APPENDICESAppendixAppendix1 Internal Audit Plan delivery 2020/212 Plan position and key performance indicators 2020/21

BROMSGROVE DISTRICT COUNCILAUDIT, STANDARDS AND GOVERNANCE COMMITTEEDate: 11th March 2021AppendixAppendixAppendix6.3 Finalised audit reports including definitions4 Finalised ‘follow-up’ reports.5 Quality Assurance Improvement PlanBACKGROUND PAPERSIndividual internal audit reports are held by Internal Audit.7.KEYN/aAUTHOR OF REPORTName:Tel:E Mail:Andy BromageHead of Internal Audit Shared Service,Worcestershire Internal Audit Shared Service01905

BROMSGROVE DISTRICT COUNCILAUDIT, STANDARDS AND GOVERNANCE COMMITTEEDate: 11th March 2021APPENDIX 1Delivery against Internal Audit Plan for 2020/211st April 2020 to 31st January 2021Original2020/21TotalPlannedDaysForecasteddays to the31st March2021Audit AreaCore Financial Systems (see note 1)6060ActualDays Usedto the 31stJanuary202149Corporate Audits66*3631Other Systems Audits (see note 2)SUB TOTAL68194*5615225105Audit Management Meetings151512Corporate Meetings / Reading555Annual Plans, Reports andCommittee Support16167Other chargeable (see note 3)SUB TOTAL363624230188129TOTALNotes:Audit days used are rounded to the nearest whole.Note 1:Core Financial Systems are audited predominantly in quarters 3 and 4 in order to maximise the assurance provided forAnnual Governance Statement and Statement of Accounts but not interfere with year end. A rolling programme has also beenintroduced for Debtors and Creditors to maximise coverage and sample size. The results will be reported during Q4.Note 2: A number of the budgets in this section are ‘on demand’ (e.g. consultancy, investigations) so the demand can fluctuatethroughout the quarters.Note 3: ‘Other chargeable’ days equate to times where there has been, for example, significant disruption to the IT provisionresulting in lost productivity.* Where the forecasted days are less than the planned days for the year this reflects the adjustments that have been made to theplan during the year.

BROMSGROVE DISTRICT COUNCILAUDIT, STANDARDS AND GOVERNANCE COMMITTEEDate: 11th March 2021APPENDIX 2Audit Plan Position as at the 31st January 2021Audit AreaPlanneddays2020/21ProposedReviewCurrent Position andindicative delivery dateAssuranceAccountancy & Finance SystemsDebtorsMain Ledger/Budget monitoring/bankrecCreditors910FullFullFinalised 8th February2021Q3/4Testing underwayQ4Testing underwayFinalised 8th February2021Draft Report - AwaitingMngt ResponseDraft Report - AwaitingMngt ResponseDraft Report - AwaitingMngt ResponseQ3/49FullTreasury Management6FullCouncil Tax8FullBenefits10FullNNDR8FullSUB TOTAL60IT8FullTo commence 21/22Q4Risk Management6Critical FriendSupportPlanning/Testing prepQ4Health and Safety7Limited FocusClearance MeetingQ1/ 2Procurement8FullT

Overall plan delivery to date: 56% (against target 90%) Since the last sitting of the Committee two reports have been finalised and four reviews are awaiting final management sign off. Follow Up reports that have been finalised since the last Committee sitting are reported in Appendix 4. All ‘limited’ assurance reviews go before CMT for full consideration. 3.6 2020/21 AUDITS ONGOING AS AT .

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