SCRUTINY COMMITTEE ITEM MARCH 2012

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "SCRUTINY COMMITTEE ITEM 04 28 MARCH 2012"

Transcription

1 SCRUTINY COMMITTEE ITEM MARCH 2012 INTERNAL AUDIT PLAN Report of the: Director of Finance Contact: John Turnbull or Gillian McTaggart Urgent Decision?(yes/no) No If yes, reason urgent decision required: N/A Annexes/Appendices (attached): Other available papers (not attached): Report to Scrutiny Committee 6 April 2011 REPORT SUMMARY This report introduces the Strategy for Internal Audit for 2012/ /15. RECOMMENDATION (S) Notes That the Committee endorses the Strategy for Internal Audit for 2012/13 to 2014/15 as prepared by RSM Tenon. 1 Implications for the Council s Key Priorities, Service Plans and Sustainable Community Strategy 1.1 The internal audit work programme is designed to review and evaluate the risk management, control and governance arrangements that the Council has in place to establish and monitor the achievement of the Council s objectives and to identify, assess and manage the risks to achieving those objectives. 1.2 The work undertaken by Internal Audit contributes to the Core Values of performing with integrity, openness, honesty and providing value for money. 2 Introductions and Background 2.1 Internal Audit provides the Council through the Scrutiny Committee with an independent and objective opinion on risk management, control and governance. RSM Tenon has provided internal audit services to Epsom and Ewell Borough Council, as part of a Consortium since April RSM Tenon presented an Audit Strategy to Committee on 6 April 2011 for 2011/ The Strategy is revised each year to confirm current priorities for internal audit coverage and to develop a detailed internal audit plan for the forthcoming year. The Council s objectives and risk profile are the starting point in the development of the strategy for internal audit. The District Auditor was also consulted in compiling the Audit Strategy. Page 1 of 3

2 SCRUTINY COMMITTEE ITEM MARCH There is scope for modification should the Committee be concerned that a particular risk area has not been properly addressed in the Strategy. Adrian Rutter, a Partner at RSM Tenon will be available at the meeting to discuss the methodology for the Strategy and answer any questions raised. 2.4 The specific views of the Scrutiny Committee are sought on Section 3 (page 4) of the Audit Plan. 3 Proposals 3.1 That the Committee endorses the Strategy subject to any amendments identified as important to cover risks not adequately addressed in the draft Strategy. 3.2 The Plan for 2012/2013 is designed to reflect Epsom and Ewell s objectives and risk profile and has been discussed with Director Finance, Director of Operations and a number of Heads of Finance. 3.3 During 2011, the Council re tendered the Internal Audit Contract in conjunction with Mole Valley, Reigate and Banstead, Tandridge, Waverley and Surrey Police. The new contract commences on 1 April As in previous years there is a follow up allocation to track the adequacy of the Council s arrangements for implementing previous recommendations and an allocation for audit management including liaising with new the external auditor, Grant Thornton who was recently appointed for a period of 5 years. 4 Financial and Manpower Implications 4.1 The audit days proposed are 222 days which can be funded from the provision for internal audit within the Strategy and Resources Committee budget. 4.2 The budget includes a separate provision for investigation work outside of the plan where this cannot be contained within the audit programme. In developing the internal audit plan, RSM Tenon has met with the Corporate Board as well as with the Director of Finance, Director of Operations and a number of Heads of Service. 4.3 In addition to normal internal audit coverage, during 2012/13, RSM Tenon will undertake a range of reviews including; homelessness, housing and advice and allocations; street markets; and a review of the cash office. 5 Equalities and Other Legal Implications 5.1 In the opinion of the Director of Finance the audit proposed fulfils the statutory requirement for internal audit. RSM Tenon comply with professional responsibilities as set out in the International Standards for the Professional Practice of Internal Auditing as published by the Institute of Internal Auditors. 6 Risk Assessment 6.1 Internal Audit has an independent and objective consultancy role to help line managers improve risk management, governance and control. Page 2 of 3

3 SCRUTINY COMMITTEE ITEM MARCH Conclusion and Recommendations 7.1 The proposed internal audit coverage for 2012/13 is based on the Council s needs as assessed by RSM Tenon, in order to provide a cost effective means of delivering internal audit that is compliant with statutory requirements and government and international audit standards. 7.2 The recommendation is that the Scrutiny Committee endorses the Strategy, subject to any modifications agreed with the Audit Manager at the meeting. WARD(S) AFFECTED: N/A Page 3 of 3

4 [Client Name] 1 Strategy for Internal Audit Epsom and Ewell Borough Council Strategy for Internal Audit 2012/ /15 For presentation at the Scrutiny Committee meeting of 28 March 2012 Approved by Adrian Rutter, Director as Head of Internal Audit

5 Epsom & Ewell Borough Council Strategy for Internal Audit CONTENTS Section Page 1 Introduction 1 2 Developing Your Internal Audit Strategy 1 3 Considerations required of the Scrutiny Committee 3 Appendices A Updated Strategy for Internal Audit: 2012/ /15 4 B Detailed Internal Audit Plan for 2012/ C Emerging Issues not covered within the 2012/2013 Internal Audit Plan 11 This report is prepared solely for the use of members and senior management of Epsom and Ewell Borough Council. Details may be made available to specified external agencies, including external auditors, but otherwise the report should not be quoted or referred to in whole or in part without prior consent. No responsibility to any third party is accepted as the report has not been prepared, and is not intended for any other purpose RSM Tenon Limited RSM Tenon Limited is a member of RSM Tenon Group RSM Tenon Limited is an independent member firm of RSM International an affiliation of independent accounting and consulting firms. RSM International is the name given to a network of independent accounting and consulting firms each of which practices in its own right. RSM International does not exist in any jurisdiction as a separate legal entity. RSM Tenon Limited (No ) is registered in England and Wales. Registered Office 66 Chiltern Street, London W1U 4GB. England

6 Epsom and Ewell Borough Council 1 1 INTRODUCTION 1.1 Overall Approach This document sets out the approach we have taken to develop your internal audit plan for 2012 / It provides the Council s Scrutiny Committee with a three year strategy and a more detailed plan for 2012/13. RSM Tenon has been providing internal audit services to Epsom and Ewell Borough Council for the past seven years as part of a Consortium with Reigate and Banstead Borough Council, Mole Valley District Council and Tandridge District Council. In December 2011, we were successful in being appointed for a further five years when the Consortium also included Waverley Borough Council and Surrey Police Authority. 1.2 The Purpose and Function of Internal Audit Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. (Chartered Institute of Internal Auditors) Our professional responsibilities as internal auditors are set out in the International Standards for the Professional Practice of Internal Auditing, published by the Chartered Institute of Internal Auditors (CIIA) in the UK and Ireland. As such, our approach to internal audit also meets the CIPFA Code of Practice for Internal Audit in Local Government in the United Kingdom. In line with these requirements, we perform our internal audit work with a view to reviewing and evaluating the risk management, control and governance arrangements that the organisation has in place, focusing in particular on how these arrangements help Epsom and Ewell Borough Council achieve its objectives. 2 DEVELOPING YOUR INTERNAL AUDIT STRATEGY 2.1 Developing the Detailed Plan for 2012/2013 Changes to Epsom and Ewell s objectives and risk profile are the starting point in the development of the strategy for internal audit for the organisation, which is set out at Appendix A to this document. In updating your strategy and developing the detailed internal audit plan for 2012/13 we met with the Corporate Management Board, as well as the Directors of Finance and Operations and a number of Heads of Service. These meetings identified the areas shown in the table below for inclusion as part of the internal audit plan. Key Areas discussed with Management and included in the 2012/13 Plan Homelessness, housing and advice and allocations: as a result on the increase in demand and expenditure. Street Markets: resulting from bringing based the management of street markets inhouse from an external provider. Cash Office: due to the change in operating hours of the town hall cash office. The detailed plan for 2012/2013 is set out at Appendix B. Other areas identified in our discussions but not judged as having such a high priority are shown in Appendix C. As well as assignments designed to provide assurance or advisory input around specific risks, the strategy includes: a followup allocation, which will be utilised to assess the degree of implementation achieved in relation to recommendations agreed by management during the prior and current financial

7 Epsom and Ewell Borough Council 2 year and will serve to inform the adequacy of the organisation s own recommendation tracking process; and an audit management allocation, used at Director, Associate Director and Manager level for quality control, client and External Audit liaison and for preparation for and attendance at Scrutiny Committee. The strategy will be revisited each year to confirm current priorities for internal audit coverage and to develop a detailed internal audit plan for the forthcoming year. It is also important to understand that as part of the Consortium Contract the benefits of the arrangement include sharing of best practice and efficiency savings by ensuring that the four Council s plans are aligned as best as practical. Whilst fundamentally the Council s will face similar risks and concerns, how these relate to each council s objectives and the actions taken to mitigate risks often differ. Consequently, in producing the audit strategy significant risk areas included in your plan may not have been considered a high risk area by the other councils. 2.2 Your Internal Audit Team Your internal audit team is led by Adrian Rutter. Your Client Manager is Anna Simmonds. We are not aware of any relationships that may affect the independence and objectivity of the team, and which are required to be disclosed under auditing standards. 2.3 Internal Audit Fees In line with our tender and subsequent engagement letter, the fee for your internal audit service for 2012/13 is 62,382.

8 Epsom and Ewell Borough Council 3 3 CONSIDERATIONS FOR THE SCRUTINY COMMITTEE To assist the Scrutiny Committee with their consideration of the Internal Audit Plan, we have set out at Appendix C a number of areas that have not been included within the detailed Internal Audit Plan for 2012/13 but where internal audit could provide assurance. These are linked to your risk profile as well as to emerging issues in the sector. Does the Updated Strategy for Internal Audit (as set out at Appendix A) cover the organisation s key risks as they are recognised by the Scrutiny Committee? Does the audit strategy include all those areas that the Scrutiny Committee would expect to be subject to internal audit coverage, both in terms of our professional responsibilities as well as covering areas of concern flagged by management? Is the level of audit resource accepted by the Committee and agreed as appropriate, given the level of assurance required? Does the detailed internal audit plan for the coming financial year (see Appendix B) reflect the areas that the Scrutiny Committee believes should be covered as priority? Is the Scrutiny Committee satisfied that sufficient assurances are being received by the organisation to effectively monitor the organisation s risk profile, including any emerging issues as set out in Appendix C?

9 Epsom and Ewell Borough Council 4 UPDATED STRATEGY FOR INTERNAL AUDIT 2012/ /15 APPENDIX A TABLE 1: RISK BASED COVERAGE We have identified key risk areas from the Council s corporate leadership risk register and its risk assessment undertaken to support the revenue budget for All corporate leadership risks have been included with 14 being scored as high and the remainder scored as medium. Key Risks Areas Related auditable areas Proposed Audit Coverage 2012/ / /15 1. Failure to achieve service cost reductions Savings Review See also 6 below. 2. Effectiveness of IT Systems Resilience and efficient running of network and applications IT Security and Business Continuity IT Strategy and Plans for System Integration IT Network Capacity 3. Improving Partnership and Shared Working Payroll Service ICT Partnerships Governance Arrangements Payroll Service Provision Joint ICT working with Elmbridge BC 1 4. Implementing Key Corporate Projects CRM Document management system / EPlanning Pay on Foot (Car Parks) Project Advisory Reviews Project Management Compliance Post Implementation Reviews Letting of contracts (including Facilities Management & Trees) 1 See Core financial review of payroll and IT review of itrent application (integrated HR and Payroll system)

10 Epsom and Ewell Borough Council 5 Key Risks Areas Related auditable areas Proposed Audit Coverage 2012/ / /15 5. Impact of Economic Downturn on Income and Reduction in Income Levels Venues Car Parks Planning & Building Control Recycling Income collection systems reviews Departmental Income Reviews 2 Rents 6. Implementation of Corporate Plan and Medium Term Financial Strategy (MTFS) Strategic and Service Delivery Planning Budget Setting and Monitoring MTFS production and monitoring 7. Workforce Planning Future Planning Recruitment Retention Staff Well Being Programme management Officer capacity and resilience Effectiveness of operational HR management Recruitment and Retention Attendance Management Event Planning 75 th Anniversary of the borough 9. Legal Challenge on Local Land Charges and income paid See 4 and 6 above. See 5 and 6 above 10. Information Governance Freedom of Information 4 2 Various potential reviews to be selected from that cover many income generation areas. 3 Potential HR reviews being considered by the Chief Executive outside of the internal audit plan. 4 Being undertaken as part of the governance review and will be of Information Governance

11 Epsom and Ewell Borough Council 6 UPDATED STRATEGY FOR INTERNAL AUDIT 2012/ /15 APPENDIX A Risk Management, Governance and IT Proposed Audit Coverage Internal Audit Coverage Source / Rationale 2012/ / /15 Risk Management An annual review to ensure that risk management continues to operate throughout the organisation, to prevent crystallisation of the process and to include compliance and assurance stocktake reviews. Corporate Governance An annual review of aspects of governance arrangements that are in place. IT Reviews (including reviews of IT Strategy, IT Security, systems change controls, software licensing etc.) Reviews of IT areas of risk and management concerns. Financial Control including work allowing greater external audit reliance on our work Systems Source of Requirement 2012/ / /15 Revenues External Audit Benefits External Audit Treasury Management External Audit Capital Accounting and Fixed Assets External Audit Main Accounting, General Ledger and Reconciliations External Audit Payroll External Audit Debtors External Audit Creditors External Audit

12 Epsom and Ewell Borough Council 7 Other Internal Audit Coverage Area Source of Requirement 2012/ / /15 Follow Up Audit Management To meet internal auditing standards and to provide management with ongoing assurance regarding implementation of recommendations. This will include: Annual planning Preparation for, and attendance at, Scrutiny Committee meetings Regular liaison and progress updates Liaison with external audit Preparation of the annual internal audit opinion For future coverage of areas identified with management see Appendix C.

13 Epsom and Ewell Borough Council 8 APPENDIX B: DETAILED INTERNAL AUDIT PLAN 2012/2013 Audit Overview of Internal Audit Coverage Internal Audit Approach Risk management and governance Risk Management A review will be undertaken of compliance with the council s Risk Management framework. In particular, we will look at how management identify, assess and utilise risk management within a sample of areas of the council. Proposed Timing Audit days 5 Compliance October Information Governance The purpose of the review is to provide the council with assurance that robust arrangements are in place i.e. the adequacy of policies, systems and operational activities to prevent the loss of information and breaches of legislative obligations. Systematic risk based review September IT reviews IT Application review of itrent IT Network Security Application review of itrent system including inbuilt system controls A review to ensure that there are adequate management, operational and security controls over networked systems and data. Audits to address specific risk areas and management concerns Systematic risk based review Systematic risk based review August June 2012 Subtotal of risk, governance and IT reviews 57 Identified from current three year IA strategy, discussions with officers and review of Council documents Homelessness, housing advice and allocations Street Market Management Review of the management of homelessness, including: the provision of housing advice and other preventative actions, relationships with RSLs and others, housing allocations, the management of temporary accommodation costs and housing benefits Review of the processes in place to ensure that potential income is maximised, correct pitch rents are applied and all income due is received. Advisory May Systematic risk based review July Cash Office Review of the cash office operations as a result of the reduced opening hours and staff coverage to ensure that all expected key controls are in place to ensure that monies are accurately recorded, retained securely and banked intact. Key control testing April Subtotal for specific risk areas and management concerns 41 5 Audit days may be flexed to enable more experienced staff to be used when appropriate

14 Epsom and Ewell Borough Council 9 Audit Overview of Internal Audit Coverage Internal Audit Approach Coverage for External Audit Reliance and/or to meet Regulatory Requirements Proposed Timing Audit days Revenues To satisfy external audit requirements Key Controls October Benefits To satisfy external audit requirements Key Controls October Treasury Management To satisfy external audit requirements Key Controls December Capital Accounting & Fixed Assets Main Accounting, General Ledger & Bank Reconciliations To satisfy external audit requirements Key Controls 20 June To satisfy external audit requirements Key controls January Payroll To satisfy external audit requirements Key controls January Debtors To satisfy external audit requirements and to include a specific review of income collection related to waste management. Key controls September Creditors To satisfy external audit requirements Key controls September Bus Grants To verify bus grant claim every 6 months. Verification April & Sept 2012 Smaller Bodies Accounts Follow up and management To verify the controls in place over the accounting and management of the conservators and Epsom Downs accounts, which are operated through the council s financial systems. Verification Year End 3 Subtotal of core coverage 86 3 IT Data Security Follow Up Follow Up (General) Specific review to follow up the recommendations raised in the data security report to assess the progress of their implementation. To meet internal auditing standards and to provide management with ongoing assurance regarding implementation of recommendations. Follow Up Dec Follow up March time critical to be completed after year end amendments have been made to the fixed assets register and prior to external audit final account work

15 Epsom and Ewell Borough Council 10 Management Audit Overview of Internal Audit Coverage Internal Audit Approach This will include: annual planning; Head of Internal Audit midyear review to take account of emerging risks; preparation for, and attendance at, Scrutiny Committee meetings; regular liaison and progress updates; liaison with external audit; and preparation of the annual internal audit opinion Proposed Timing Audit days n/a Ongoing 25 Subtotal for follow up and management 38 Total Days as per Tender 222

16 Epsom and Ewell Borough Council 11 APPENDIX C: POTENTIAL AUDITS OF SPECIFIC RISK AREAS IDENTIFIED BUT NOT COVERED WITHIN THE 2012/2013 INTERNAL AUDIT PLAN Programme management Freedom of Information New Customer Relationship Services system Playhouse Theatre Commercial Rents Fleet Management HR Management 7 Review of the resilience of the Council s arrangements for projects and programme management, including the assessment of officer capacity Consideration will be given to adherence to policies in place that provide guidance as to whether requests for information conform with the Freedom of Information Act or charges should be applied. Input over the project to introduce the new CRM system in terms of; project management, controls and reporting. A review of adherence of ticket sales policy to ensure that income is maximised; income is managed securely; income is received from both the box office and online ticketing system; and income due is regularly reconciled to income received. Significant financial income where assurance is required to ensure that; leases are in place and current; rents are in line with market rates; rents are being charged correctly; income is accounted for accurately; all income due is received. This review will focus on contract management and the operational controls in place over: monitoring of the lease contract, vehicle related procurement, maintenance and servicing, utilisation and security. Review of HR Management scope to be discussed but might select from: Change management Officer capacity and resilience Effectiveness of operational HR management Advisory 15 Advisory 12 Advisory 15 Compliance 15 Systematic risk based review Systematic risk based review Advisory 30 7 As part of our planning process we agreed with the Chief Executive that scoping documents and costings would be provided for this work that the Council may wish to commission in addition to the internal audit plan.

Cheshire Fire Authority

Cheshire Fire Authority Cheshire Fire Authority Internal Plan 2013/2014 Presented at the Cheshire Fire Authority meeting of: 17 April 2013 Lisa Randall Head of Internal 1 INTRODUCTION This document sets out the approach we have

More information

Annual Report of Internal Audit 2012/13

Annual Report of Internal Audit 2012/13 Open Decision Item 4 Audit & Governance Committee 19 th June 2013 Annual Report of Internal Audit 2012/13 SYNOPSIS To report on Internal Audit s opinion of the overall adequacy and effectiveness of the

More information

LONDON BOROUGH OF HARROW. Overview & Scrutiny Committee

LONDON BOROUGH OF HARROW. Overview & Scrutiny Committee LONDON BOROUGH OF HARROW Meeting: Overview & Scrutiny Committee Date: 27 April 2004 Subject: Internal Audit Plan 2004/05 Key Decision: Responsible Chief Officer: No Executive Director, Business Connections

More information

Internal Audit Strategic and Annual Plans 2015/16

Internal Audit Strategic and Annual Plans 2015/16 Internal Audit Strategic and Annual Plans 2015/16 Financial Scrutiny and Audit Committee 10 February 2015 Agenda Item No 8 Summary: This report provides an overview of the stages followed prior to the

More information

ESSEX FIRE AUTHORITY. Internal Audit Progress Report. Audit Sub-Committee Meeting: April 2012

ESSEX FIRE AUTHORITY. Internal Audit Progress Report. Audit Sub-Committee Meeting: April 2012 ESSEX FIRE AUTHORITY Internal Audit Progress Report Audit Sub-Committee Meeting: April Essex Fire Authority CONTENTS Section Page 1 Introduction 1 2 Final reports 1 3 Key Findings from Internal Audit Work

More information

Internal Audit Charter. June 2016

Internal Audit Charter. June 2016 Internal Audit Charter June 2016 1 Introduction 1.1 The Internal Audit Charter is a formal document that defines Internal Audit s purpose, authority and responsibility. The charter establishes Internal

More information

Basildon District Council Financial Planning Framework

Basildon District Council Financial Planning Framework Basildon District Council Financial Planning Framework 1. Introduction The Financial Planning Framework underpins the Council s Medium Term Financial Strategy and sets out the financial planning processes

More information

The Learning Zone - Project Management Arrangements

The Learning Zone - Project Management Arrangements Coleg Gwent Internal Audit Report () 6 June 2012 Overall Opinion The Learning Zone - Project Management Arrangements CONTENTS Section Page Executive Summary 1 Action Plan 4 Findings and Recommendations

More information

AUDIT COMMITTEE 25 JUNE 2015

AUDIT COMMITTEE 25 JUNE 2015 AUDIT COMMITTEE 25 JUNE 2015 AGENDA ITEM 13 Subject: ANNUAL INTERNAL AUDIT REPORT 2014/15 Report by: AUDIT AND INVESTIGATIONS MANAGER Enquiries contact: Ray Joy (01245 606424) Email ray.joy@chelmsford.gov.uk

More information

F I N A N C I A L R E G U L A T I O N S

F I N A N C I A L R E G U L A T I O N S F I N A N C I A L R E G U L A T I O N S South Downs National Park Authority March 2014 Page 0 of 17 F I N A N C I A L R E G U L A T I O N S Contents Page 1 INTRODUCTION Purpose of Financial Regulations

More information

Internal Audit Charter. Version 1 (7 November 2013)

Internal Audit Charter. Version 1 (7 November 2013) Version 1 (7 November 2013) CONTENTS Details Page EXECUTIVE SUMMARY... 2 1. BACKGROUND... 3 10. PSIAS REQUIREMENTS... 3 12. DEFINITION OF THE CHIEF AUDIT EXECUTIVE (CAE)... 4 14. DEFINITION OF THE BOARD...

More information

School Council Financial Audits Guidelines to Schools Division

School Council Financial Audits Guidelines to Schools Division School Council Financial Audits Guidelines to Schools Division Contents Introduction... 3 Why do we audit?... 4 Who do we audit?... 5 What do we audit?... 6 When will schools be audited? (SCFA Calender)...

More information

Essex Fire Authority. Fleet Management. Internal Audit Report (4.12/13) 28 February 2013 FINAL. Overall Opinion

Essex Fire Authority. Fleet Management. Internal Audit Report (4.12/13) 28 February 2013 FINAL. Overall Opinion Essex Fire Authority Fleet Management Internal Audit Report (4.12/13) 28 February 2013 FINAL Overall Opinion Essex Fire Authority Fleet Management 4.12/13 CONTENTS Section Page Executive Summary 1 Action

More information

Procurement work plan - Mid-year update & progress report

Procurement work plan - Mid-year update & progress report Agenda Item Executive Leader (Advisory Panel). 2 December 2002 Report of the Director of Resources & Head of Financial Services Procurement work plan - Mid-year update & progress report Purpose 1 The purpose

More information

ARGYLL AND BUTE COUNCIL SUPPORT SERVICES REVIEW 15 DECEMBER 2011 SUMMARY REPORT

ARGYLL AND BUTE COUNCIL SUPPORT SERVICES REVIEW 15 DECEMBER 2011 SUMMARY REPORT ARGYLL AND BUTE COUNCIL EXECUTIVE SUPPORT SERVICES REVIEW 15 DECEMBER 2011 SUMMARY REPORT 1.0 SUMMARY 1.1 The service reviews for Customer and Support Services, Improvement and HR and Strategic Finance

More information

Annual Governance Statement 2013/14

Annual Governance Statement 2013/14 31 Annual Governance Statement 2013/14 1. SCOPE OF RESPONSIBILITY ESPO is responsible for ensuring that its business is conducted in accordance with the law and proper standards, and that public money

More information

NORTH AYRSHIRE COUNCIL CORPORATE ASSET MANAGEMENT STRATEGY 2013-2023 JANUARY 2013

NORTH AYRSHIRE COUNCIL CORPORATE ASSET MANAGEMENT STRATEGY 2013-2023 JANUARY 2013 APPENDIX 1 NORTH AYRSHIRE COUNCIL CORPORATE ASSET MANAGEMENT STRATEGY 2013-2023 JANUARY 2013 Page 1 of 10 1. INTRODUCTION It is widely recognised that asset management is a core component of effective

More information

CAMBRIDGE CITY COUNCIL

CAMBRIDGE CITY COUNCIL Agenda Item CAMBRIDGE CITY COUNCIL REPORT OF: Director of Business Transformation TO: Civic Affairs Committee 25 June 2014 WARDS: All INTERNAL AUDIT: REVIEW OF EFFECTIVENESS 2013 / 2014 1 INTRODUCTION

More information

Internal audit plan 2014-15

Internal audit plan 2014-15 Audit and Governance Committee Report Report of Head of Corporate Development Author: Joan Poole Tel: 01483 444854 Email: joan.poole@guildford.gov.uk Lead Councillor responsible: Nigel Manning Tel: 01252

More information

Focusing on the purpose of the authority and on outcomes for the community and creating and implementing a vision for the local area

Focusing on the purpose of the authority and on outcomes for the community and creating and implementing a vision for the local area CODE OF CORPORATE GOVERNANCE INTRODUCTION Corporate Governance is a term used to describe how organisations direct and control what they do. As well as systems and processes this includes cultures and

More information

Vale of Glamorgan. Overview Report: Review of HR and Workforce Planning. November 2011

Vale of Glamorgan. Overview Report: Review of HR and Workforce Planning. November 2011 Vale of Glamorgan Overview Report: Review of HR and Workforce Planning November 2011 Content 1 Introduction 1 2. Review Findings 3 3. The Way Forward 17 2012 Grant Thornton UK LLP. All rights reserved.

More information

INTERNAL AUDIT SERVICES Glenorchy City Council Internal audit report of Derwent Entertainment Centre financial business and operating systems

INTERNAL AUDIT SERVICES Glenorchy City Council Internal audit report of Derwent Entertainment Centre financial business and operating systems INTERNAL AUDIT SERVICES Internal audit report of Derwent Entertainment Centre financial business and operating systems ADVISORY Contents Executive summary...2 Internal audit findings...4 Summary of other

More information

1.1 Terms of Reference Y P N Comments/Areas for Improvement

1.1 Terms of Reference Y P N Comments/Areas for Improvement 1 Scope of Internal Audit 1.1 Terms of Reference Y P N Comments/Areas for Improvement 1.1.1 Do Terms of Reference: a) Establish the responsibilities and objectives of IA? b) Establish the organisational

More information

Code of Corporate Governance

Code of Corporate Governance www.surreycc.gov.uk Making Surrey a better place Code of Corporate Governance October 2013 1 This page is intentionally blank 2 CONTENTS PAGE Commitment to good governance 4 Good governance principles

More information

ANNUAL REPORT ON THE TREASURY MANAGEMENT SERVICE AND PRUDENTIAL INDICATORS 2008/09

ANNUAL REPORT ON THE TREASURY MANAGEMENT SERVICE AND PRUDENTIAL INDICATORS 2008/09 THE EXECUTIVE AGENDA ITEM 5 28 July 2009 ANNUAL REPORT ON THE TREASURY MANAGEMENT SERVICE AND PRUDENTIAL INDICATORS 2008/09 Report of: Andrew Stokes, Executive Director & Chief Finance Officer Executive

More information

The Audit Plan for the Lake District National Park Authority

The Audit Plan for the Lake District National Park Authority The Audit Plan for the Lake District National Park Authority. Year ended 31 March 2013 8 April 2013 Jackie Bellard Engagement Leader T 0161 234 6394 E Jackie.Bellard@uk.gt.com Ian Boit Audit Manager T

More information

Internal Audit Annual Report 2011/12

Internal Audit Annual Report 2011/12 1 Introduction 1.1 In accordance with the Code of Practice for Internal Audit in Local Government in the United Kingdom, the Internal Audit Annual Report 2011/12 for Cheshire East contains the following:

More information

Practice Note. 10 (Revised) October 2010 AUDIT OF FINANCIAL STATEMENTS OF PUBLIC SECTOR BODIES IN THE UNITED KINGDOM

Practice Note. 10 (Revised) October 2010 AUDIT OF FINANCIAL STATEMENTS OF PUBLIC SECTOR BODIES IN THE UNITED KINGDOM October 2010 Practice Note 10 (Revised) AUDIT OF FINANCIAL STATEMENTS OF PUBLIC SECTOR BODIES IN THE UNITED KINGDOM The Auditing Practices Board (APB) is one of the operating bodies of the Financial Reporting

More information

Manchester City Council

Manchester City Council Manchester City Council Accounts Audit Plan 2009/10 18 December 2009 Contents Page 1 Introduction 2 2 Approach and audit risks 3 3 Administration 13 4 Planned outputs 16 Appendices A B IFRS Action Plan

More information

Graduate Project Engineer

Graduate Project Engineer Position Information Package Graduate Project Engineer POSITION NUMBER: R15/16.15 APPLICATIONS CLOSE: 5:00pm Friday 2 nd October 2015 POSITION INFORMATION Salary: $52 344 - $60 501 (Band 5) Hours: Location:

More information

Certification of claims and returns annual report 2013-14

Certification of claims and returns annual report 2013-14 Certification of claims and returns annual report 2013-14 Fareham Borough Council February 2015 Ernst & Young LLP Ernst & Young LLP 1 More London Place London SE1 2AF Tel: + 44 20 7951 2000 Fax: + 44 20

More information

INTERNAL AUDIT STRATEGY 2015-18 AND OPERATIONAL PLAN 2015-16

INTERNAL AUDIT STRATEGY 2015-18 AND OPERATIONAL PLAN 2015-16 INTERNAL AUDIT STRATEGY 2015-18 AND OPERATIONAL PLAN 2015-16 INTERNAL AUDIT STRATEGY 2015-18 AND OPERATIONAL PLAN 2015-16 Contents 1 Introduction... 1 1.1 Introduction... 1 1.2 Background... 1 1.3 Basis

More information

COMPANY NAME. Environmental Management System Manual

COMPANY NAME. Environmental Management System Manual Revision No. : 1 Date : DD MM YYYY Prepared by : Approved by : (EMR) (Top Management) Revision History Revision Date Description Sections Affected Revised By Approved By Table of Content 0.0 Terms and

More information

RCT HOMES HOUSING ASSOCIATION JOB DESCRIPTION

RCT HOMES HOUSING ASSOCIATION JOB DESCRIPTION RCT HOMES HOUSING ASSOCIATION JOB DESCRIPTION TITLE: REPORTING TO: RESPONSIBLE FOR: Financial Accountant Group Accountant Assistant Accountant 1. Overall Objectives 1.1. To provide the Financial Accounting

More information

HIGH PEAK BOROUGH COUNCIL. Report to the Corporate Select Committee. 19th January 2016

HIGH PEAK BOROUGH COUNCIL. Report to the Corporate Select Committee. 19th January 2016 AGENDA ITEM 5 HIGH PEAK BOROUGH COUNCIL Report to the Corporate Select Committee 19th January 2016 TITLE: EXECUTIVE COUNCILLOR: CONTACT OFFICER: WARDS INVOLVED: Housing Revenue Account (HRA) Business Plan

More information

Governance and Audit Committee 23 November 2015

Governance and Audit Committee 23 November 2015 Agenda Item 7 Governance and Audit Committee 23 November 2015 Welland Internal Audit Consortium Internal Audit Plan & Performance Update 2015/16 Purpose of report: To provide Members with information on

More information

Compliance. Group Standard

Compliance. Group Standard Group Standard Compliance Serco is committed to good governance practices and the management of risks supported by a robust business compliance process SMS-GS-G2 Compliance July 2014 v1.0 Serco Public

More information

States of Jersey Comptroller & Auditor General

States of Jersey Comptroller & Auditor General States of Jersey Comptroller & Auditor General Code of Audit Practice (Prepared under Article 18 of the Comptroller and Auditor General (Jersey) Law 2014) 28 November 2014 Foreword Independent external

More information

Internal Audit at the University of Cambridge.

Internal Audit at the University of Cambridge. Internal Audit at the University of Cambridge. Contents Introduction to Deloitte 1 Our team 2 What is Internal Audit? 4 Our approach to Internal Audit 5 Authority and reporting lines 7 Planning 8 Ad Hoc

More information

Aberdeen City Council IT Asset Management

Aberdeen City Council IT Asset Management Aberdeen City Council IT Asset Management Internal Audit Report 2014/2015 for Aberdeen City Council January 2015 Terms or reference agreed 4 weeks prior to fieldwork Target Dates per agreed Actual Dates

More information

Aberdeen City Council IT Security (Network and perimeter)

Aberdeen City Council IT Security (Network and perimeter) Aberdeen City Council IT Security (Network and perimeter) Internal Audit Report 2014/2015 for Aberdeen City Council August 2014 Internal Audit KPIs Target Dates Actual Dates Red/Amber/Green Commentary

More information

Note the Chief Internal Auditor s findings to date and gain assurance from Officers that key issues raised are being addressed.

Note the Chief Internal Auditor s findings to date and gain assurance from Officers that key issues raised are being addressed. Agenda Item No: 9 To: Joint Audit Committee Date: 24 September 2014 By: Chief Internal Auditor Title: Internal Audit Update Report 2014-15 Purpose of Report: The purpose of this report is to give an opinion

More information

LOCAL GOVERNMENT AUDIT SERVICE. Statutory Audit Report. to the. Members of Limerick City Council. for the

LOCAL GOVERNMENT AUDIT SERVICE. Statutory Audit Report. to the. Members of Limerick City Council. for the LOCAL GOVERNMENT AUDIT SERVICE Statutory Audit Report to the Members of Limerick City Council for the Year Ended 31 December 2013 CONTENTS Paragraph Introduction 1 Financial Standing 2 Summary of Major

More information

The Risk Management strategy sets out the framework that the Council has established.

The Risk Management strategy sets out the framework that the Council has established. Derbyshire County Council Management Policy Statement The Authority adopts a proactive approach to Management to achieve Best Value and continuous improvement and is committed to the effective management

More information

Financial Resilience Assessment Bridgend County Borough Council. Audit year: 2015-16 Issued: March 2016 Document reference: 210A2016

Financial Resilience Assessment Bridgend County Borough Council. Audit year: 2015-16 Issued: March 2016 Document reference: 210A2016 Financial Resilience Assessment Bridgend County Borough Council Audit year: 2015-16 Issued: March 2016 Document reference: 210A2016 Status of report This document has been prepared as part of work performed

More information

Income, innovation and investment Contents

Income, innovation and investment Contents Income, innovation and investment Contents Part one Policy... 2 Chapter 1 Definitions... 3 Income... 4 Innovation and ideas... 6 Investment... 6 Chapter 2 Principles... 7 VAT... 9 Part two Policy procedure...

More information

Internal Audit Manual

Internal Audit Manual COMPTROLLER OF ACCOUNTS Ministry of Finance Government of the Republic of Trinidad Tobago Internal Audit Manual Prepared by the Financial Management Branch, Treasury Division, Ministry of Finance TABLE

More information

Coleg Gwent Internal Audit Report 2012/13 Assets and Inventory. Assurance Rating:

Coleg Gwent Internal Audit Report 2012/13 Assets and Inventory. Assurance Rating: Coleg Gwent Internal Audit Report 2012/13 Assets and Inventory Assurance Rating: Distribution List: Draft Report: Principal Vice Principal, (Finance, Estates and Information Services) Clerk to the Corporation

More information

Cambridgeshire and Peterborough Fire Authority. Internal Audit Progress Report Overview & Scrutiny Committee meeting 16 October 2014

Cambridgeshire and Peterborough Fire Authority. Internal Audit Progress Report Overview & Scrutiny Committee meeting 16 October 2014 Cambridgeshire and Peterborough Fire Authority Internal Audit Progress Report Overview & Scrutiny Committee meeting 16 October 2014 Cambridgeshire & Peterborough Fire Authority 1 Introduction This report

More information

Coleg Gwent. Business Continuity Plan Test - Post Implementation Review (PIR) Internal Audit Report (12.09/10)

Coleg Gwent. Business Continuity Plan Test - Post Implementation Review (PIR) Internal Audit Report (12.09/10) Internal Audit Report 1 June 2010 Business Continuity Plan Test Post Implementation Review (PIR) CONTENTS Section Page Executive Summary 1 Action Plan 4 Findings and Recommendations 5 Debrief meeting 28

More information

Perth & Kinross Council. Risk Assessment, Annual Audit Plan and Fee Proposal for 2007/08. External Audit Report No: 2008/01

Perth & Kinross Council. Risk Assessment, Annual Audit Plan and Fee Proposal for 2007/08. External Audit Report No: 2008/01 Perth & Kinross Council Risk Assessment, Annual Audit Plan and Fee Proposal for 2007/08 External Audit Report No: 2008/01 Draft Issued: 11 February 2008 Final Issued: 29 February 2008 Contents Page Page

More information

GUIDANCE NOTE 1.1.1 Building Control (Amendment) Regulations 2014 Procurement Implications for Contracting Authorities

GUIDANCE NOTE 1.1.1 Building Control (Amendment) Regulations 2014 Procurement Implications for Contracting Authorities GUIDANCE NOTE 1.1.1 Building Control (Amendment) Regulations 2014 Procurement Implications for Contracting Authorities Office of Government Procurement Building Control (Amendment) Regulations 2014 Procurement

More information

The Three Rivers & Watford Shared Services Joint Committee

The Three Rivers & Watford Shared Services Joint Committee The Three Rivers & Watford Shared Services Joint Committee Statement Of Accounts 2010/2011 EXPLANATORY FOREWORD 1. Introduction The purpose of the Statement of Accounts is to give information to interested

More information

House of Commons Corporate Governance Framework

House of Commons Corporate Governance Framework House of Commons Corporate Governance Framework What is Corporate Governance? 1. Good corporate governance is fundamental to any effective organisation and is the hallmark of any well-managed corporate

More information

Appendix 1C. DIRECTORATE OF AUDIT, RISK AND ASSURANCE Internal Audit Service to the GLA PAYROLL CONTROL FRAMEWORK

Appendix 1C. DIRECTORATE OF AUDIT, RISK AND ASSURANCE Internal Audit Service to the GLA PAYROLL CONTROL FRAMEWORK Appendix 1C DIRECTORATE OF AUDIT, RISK AND ASSURANCE Internal Audit Service to the GLA PAYROLL CONTROL FRAMEWORK DISTRIBUTION LIST Audit Team Prakash Gohil, Audit Manager Karen Walker, Risk and Assurance

More information

HARLOW COUNCIL PERFORMANCE MANAGEMENT FRAMEWORK

HARLOW COUNCIL PERFORMANCE MANAGEMENT FRAMEWORK HARLOW COUNCIL PERFORMANCE MANAGEMENT FRAMEWORK July 2013 1 P age Contents Page 1.0 Definition 3 2.0 Context 3 3.0 Purpose and aim of the policy 4 4.0 Policy Statement 4 5.0 Framework for Performance Management

More information

CORPORATE PERFORMANCE MANAGEMENT GUIDELINE

CORPORATE PERFORMANCE MANAGEMENT GUIDELINE -001 CORPORATE PERFORMANCE MANAGEMENT GUIDELINE -001 TABLE OF CONTENTS 1 Introduction... 3 1.1 Scope... 3 1.2 Purpose... 3 2 Performance Management Framework Overview... 4 3 Performance Management Framework...

More information

INTERNAL AUDIT REPORT ON PROGRESS AGAINST THE 2006/07 INTERNAL AUDIT PLAN

INTERNAL AUDIT REPORT ON PROGRESS AGAINST THE 2006/07 INTERNAL AUDIT PLAN ITEM ITEM Scrutiny 18 December 2006 INTERNAL AUDIT REPORT ON PROGRESS AGAINST THE 2006/07 INTERNAL AUDIT PLAN Report of the Strategic Director (Resources) Statutory Powers: Accounts and Audit Regulations

More information

Bedfordshire Fire and Rescue Authority Corporate Services Policy and Challenge Group 9 September 2014 Item No. 6

Bedfordshire Fire and Rescue Authority Corporate Services Policy and Challenge Group 9 September 2014 Item No. 6 For Publication Bedfordshire Fire Rescue Authority Corporate Services Policy Challenge Group 9 September 2014 Item No. 6 REPORT AUTHOR: SUBJECT: ASSISTANT CHIEF OFFICER (HUMAN RESOURCES AND ORGANISATIONAL

More information

Business Continuity Management Policy

Business Continuity Management Policy Business Continuity Management Policy Business Continuity Policy Version 1.0 1 Version control Version Date Changes Author 0.1 April 13 1 st draft PH 0.2 June 13 Amendments in line with guidance PH 0.3

More information

DATA QUALITY POLICY PORTFOLIO RESPONSIBILITY: CORPORATE, CUSTOMER SERVICES AND HUMAN RESOURCES CABINET 10 APRIL 2008

DATA QUALITY POLICY PORTFOLIO RESPONSIBILITY: CORPORATE, CUSTOMER SERVICES AND HUMAN RESOURCES CABINET 10 APRIL 2008 DATA QUALITY POLICY PORTFOLIO RESPONSIBILITY: CORPORATE, CUSTOMER SERVICES AND HUMAN RESOURCES CABINET 10 APRIL 2008 Wards Affected County-wide Purpose To approve the data quality policy. Key Decision

More information

BASILDON BOROUGH COUNCIL CORPORATE RISK MANAGEMENT UPDATE. Commissioning Director for Corporate Support

BASILDON BOROUGH COUNCIL CORPORATE RISK MANAGEMENT UPDATE. Commissioning Director for Corporate Support BASILDON BOROUGH COUNCIL Report to: Audit and Risk Committee 14 November 2012 CORPORATE RISK MANAGEMENT UPDATE Report by: Commissioning Director for Corporate Support Enquiries to: Paula Mills, Manager

More information

Job Description. To manage the College s accounting arrangements, financial planning and procurement. The Head of Finance is responsible for:

Job Description. To manage the College s accounting arrangements, financial planning and procurement. The Head of Finance is responsible for: Job Description Job title: Department: Grade: Responsible to: Responsible for: Head of Finance Finance 60,000 (spot salary) Chief Operating Officer All members of the Finance Department (8 FTE) with direct

More information

Bedfordshire Fire and Rescue Authority Corporate Services Policy and Challenge Group 16 September 2015 Item No. 11

Bedfordshire Fire and Rescue Authority Corporate Services Policy and Challenge Group 16 September 2015 Item No. 11 For Publication REPORT AUTHOR(S): Bedfordshire Fire and Rescue Authority Corporate Services Policy and Challenge Group 16 September 2015 Item No. 11 ASSISTANT CHIEF OFFICER (HUMAN RESOURCES AND ORGANISATIONAL

More information

LOCAL GOVERNMENT AUDIT SERVICE. Statutory Audit Report. to the. Members of Kilkenny County Council. for the

LOCAL GOVERNMENT AUDIT SERVICE. Statutory Audit Report. to the. Members of Kilkenny County Council. for the LOCAL GOVERNMENT AUDIT SERVICE Statutory Audit Report to the Members of Kilkenny County Council for the Year Ended 31 December 2015 CONTENTS Paragraph Introduction 1 Financial Standing 2 Income Collection

More information

REPORT 4 FOR DECISION. This report will be considered in public

REPORT 4 FOR DECISION. This report will be considered in public REPORT 4 Subject: Safety Readiness for the Summer 2013 Events Programme Agenda item: Public Item 7 Report No: 4 Meeting date: 28 May 2013 Report to: Board Report of: Mark Camley, Interim Executive Director

More information

FMCF certification checklist 2014-15 (incorporating the detailed procedures) 2014-15 certification period. Updated May 2015

FMCF certification checklist 2014-15 (incorporating the detailed procedures) 2014-15 certification period. Updated May 2015 FMCF certification checklist 2014-15 (incorporating the detailed procedures) 2014-15 certification period Updated May 2015 The Secretary Department of Treasury and Finance 1 Treasury Place Melbourne Victoria

More information

FNS40211 CERTIFICATE IV FINANCIAL SERVICES BOOKKEEPING

FNS40211 CERTIFICATE IV FINANCIAL SERVICES BOOKKEEPING FNS40211 CERTIFICATE IV FINANCIAL SERVICES BOOKKEEPING POWER UP YOUR CAREER WITH A QUALIFICATION THAT MAKES A DIFFERENCE It is a must have qualification for individuals who possess significant theoretical

More information

Information Commissioner's Office

Information Commissioner's Office Phil Keown Engagement Lead T: 020 7728 2394 E: philip.r.keown@uk.gt.com Will Simpson Associate Director T: 0161 953 6486 E: will.g.simpson@uk.gt.com Information Commissioner's Office Internal Audit 2015-16:

More information

INTERNAL AUDIT FRAMEWORK

INTERNAL AUDIT FRAMEWORK INTERNAL AUDIT FRAMEWORK April 2007 Contents 1. Introduction... 3 2. Internal Audit Definition... 4 3. Structure... 5 3.1. Roles, Responsibilities and Accountabilities... 5 3.2. Authority... 11 3.3. Composition...

More information

FINANCIAL ACCOUNTANT. North East Water Enterprise Agreement 2011 - Band 5

FINANCIAL ACCOUNTANT. North East Water Enterprise Agreement 2011 - Band 5 NORTH POSITION: FINANCIAL ACCOUNTANT INCUMBENT: PORTFOLIO: BUSINESS UNIT: CLASSIFICATION: Corporate Services Finance North East Water Enterprise Agreement 2011 - Band 5 AWARD: Victorian Local Authorities

More information

Policy Checklist. Head of Information Governance

Policy Checklist. Head of Information Governance Policy Checklist Name of Policy: Information Governance Policy Purpose of Policy: To provide guidance to all staff on their responsibilities regarding information governance and to ensure that the Trust

More information

Internal Audit - progress report 2015-16 and 2016-17 plan

Internal Audit - progress report 2015-16 and 2016-17 plan Audit Committee, 16 March 2016 Internal Audit - progress report 2015-16 and 2016-17 plan Executive summary and recommendations Introduction Grant Thornton have prepared the attached report which sets out

More information

INTERNAL AUDIT CHARTER AND TERMS OF REFERENCE

INTERNAL AUDIT CHARTER AND TERMS OF REFERENCE INTERNAL AUDIT CHARTER AND TERMS OF REFERENCE CHARTERED INSTITUTE OF INTERNAL AUDIT DEFINITION OF INTERNAL AUDIT Internal auditing is an independent, objective assurance and consulting activity designed

More information

Sunderland City Council Review of Internal Audit June 2013

Sunderland City Council Review of Internal Audit June 2013 June 2013 Contents Introduction 2 Our approach 3 Main conclusions 4 Detailed findings 5 Our reports are prepared in the context of the Audit Commission s Statement of responsibilities of auditors and audited

More information

VOIP 2000 - HR Direct Fife Council June 2011 Page 1 of 10 MC70

VOIP 2000 - HR Direct Fife Council June 2011 Page 1 of 10 MC70 Managing Workforce Change: Transfer of Undertakings (TUPE) P r o c e d u r e This procedure should be applied where there is a transfer of work from one employer to another. The procedure covers the following

More information

WHY HAS THIS REPORT COME TO THE MEMBER DEVELOPMENT PANEL? The Strategy was last refreshed in 2012 and needs to remain relevant and fit for purpose.

WHY HAS THIS REPORT COME TO THE MEMBER DEVELOPMENT PANEL? The Strategy was last refreshed in 2012 and needs to remain relevant and fit for purpose. MDP 260914 Item 8 MEMBER DEVELOPMENT STRATEGY REFRESH EXECUTIVE MEMBER: Cllr Gillian Troughton LEAD OFFICER: Lindsay Tomlinson REPORT AUTHOR: Lindsay Tomlinson WHY HAS THIS REPORT COME TO THE MEMBER DEVELOPMENT

More information

DRAFT. Informing the audit risk assessment for Cheshire Fire Authority. Year ending 31 March 2013 xx April 2013

DRAFT. Informing the audit risk assessment for Cheshire Fire Authority. Year ending 31 March 2013 xx April 2013 Informing the audit risk assessment for Cheshire Fire Authority This version of the report is a draft. Its contents and subject matter remain under review and its contents may change and be expanded as

More information

Page 97. Executive Head of Asset Planning, Management and Capital Delivery

Page 97. Executive Head of Asset Planning, Management and Capital Delivery Page 97 Agenda Item 7 Report to: Strategy and Resources Committee Date: 16 December 2013 Report of: Executive Head of Asset Planning, Management and Capital Delivery Ward Location: Not applicable Author

More information

TECHNICAL RELEASE TECH 09/14BL ACCOUNTANTS REPORTS ON COMMERCIAL PROPERTY SERVICE CHARGE ACCOUNTS

TECHNICAL RELEASE TECH 09/14BL ACCOUNTANTS REPORTS ON COMMERCIAL PROPERTY SERVICE CHARGE ACCOUNTS TECHNICAL RELEASE TECH 09/14BL ACCOUNTANTS REPORTS ON COMMERCIAL PROPERTY SERVICE CHARGE ACCOUNTS ABOUT ICAEW ICAEW is a professional membership organisation, supporting over 140,000 chartered accountants

More information

Ian Parry, Deputy Leader and Cabinet Member for Strategy, Finance and Corporate Issues said,

Ian Parry, Deputy Leader and Cabinet Member for Strategy, Finance and Corporate Issues said, Cabinet Meeting on Wednesday 16 December 2015 Support Services Service and System Replacement Ian Parry, Deputy Leader and Cabinet Member for Strategy, Finance and Corporate Issues said, As a well-run

More information

Policy Document Control Page

Policy Document Control Page Policy Document Control Page Title Title: Information Governance Policy Version: 5 Reference Number: CO44 Keywords: Information Governance Supersedes Supersedes: Version 4 Description of Amendment(s):

More information

Audit of Business Continuity Planning

Audit of Business Continuity Planning Cumbria Office of the Police & Crime Commissioner Audit of Business Continuity Planning 0 Cumbria Shared Internal Audit Service Images courtesy of Carlisle City Council except: Parks (Chinese Gardens),

More information

NHS Dorset Clinical Commissioning Group. Internal Audit Annual Report 2014/15. May 2015

NHS Dorset Clinical Commissioning Group. Internal Audit Annual Report 2014/15. May 2015 Internal Audit Annual Report 2014/15 May 2015 Internal Audit Annual Report INTRODUCTION This is the 2014/15 Annual Report by TIAA on the internal control environment at Dorset Clinical Commissioning Group.

More information

Appendix C Accountant in Bankruptcy. Annual report on the 2013/14 audit

Appendix C Accountant in Bankruptcy. Annual report on the 2013/14 audit Appendix C Accountant in Bankruptcy Annual report on the 2013/14 audit Prepared for Accountant in Bankruptcy and the Auditor General for Scotland 6 August 2014 Audit Scotland is a statutory body set up

More information

MARCH 2012. Strategic Risk Policy Update March 2012 v1.10.doc

MARCH 2012. Strategic Risk Policy Update March 2012 v1.10.doc MARCH 2012 Version 1.10 Strategic Risk Policy Update March 2012 v1.10.doc Document History Current Version Document Name Risk Management Policy Statement and Strategic Framework Last Updated By Alan Till

More information

Lay Members are expected to attend a minimum of four committee meetings per year.

Lay Members are expected to attend a minimum of four committee meetings per year. WREXHAM COUNTY BOROUGH COUNCIL AUDIT COMMITTEE LAY MEMBER JOB DESRCRIPTION KEY PURPOSE Wrexham County Borough Council is committed to ensuring and demonstrating good governance, and has established an

More information

Area Manager - Head of Operational Policy & Assurance

Area Manager - Head of Operational Policy & Assurance JOB DESCRIPTION Job Title: Fleet Manager Department: Operational Assurance Location: FSHQ Post Number: Grade/Role: PM2 Special Allowances: Essential Car User Responsible to: Area Manager - Head of Operational

More information

CHARITIES SORP (FRSSE)

CHARITIES SORP (FRSSE) CHARITIES SORP (FRSSE) Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for

More information

Position Description

Position Description Position Description Position Title Senior Accountant Position No 7004 Directorate Department Appointment Type Corporate Services Finance Permanent Full Time Classification Band 7 Occupant Location Kyneton

More information

Miscellaneous Technical Statement

Miscellaneous Technical Statement Miscellaneous Technical Statement M 45 - Grant Claims This guidance is issued by the Institute of Chartered Accountants in Ireland in July 2006 to assist reporting accountants when asked to provide reports

More information

Report 7 Appendix 1d Final Internal Audit Report Sundry Income and Debtors (inc. Fees and Charges) Greater London Authority February 2010

Report 7 Appendix 1d Final Internal Audit Report Sundry Income and Debtors (inc. Fees and Charges) Greater London Authority February 2010 Report 7 Appendix 1d Final Internal Audit Report Sundry Income and Debtors (inc. Fees and Charges) Greater London Authority February 2010 This report has been prepared on the basis of the limitations set

More information

FNSBKG402A Establish and maintain a cash accounting system

FNSBKG402A Establish and maintain a cash accounting system FNSBKG402A Establish and maintain a cash accounting system Revision Number: 1 FNSBKG402A Establish and maintain a cash accounting system Modification History Not applicable. Unit Descriptor Unit descriptor

More information

APPENDIX: CHECKLIST COMPLIANCE WITH THE CODE

APPENDIX: CHECKLIST COMPLIANCE WITH THE CODE AEDIX: CHECKLIST COMLIACE WITH THE CODE lease tick to indicate = ES, = ARTIAL, = O. Where partial or no, you should give reasons for any noncompliance, and any compensating measures in place or actions

More information

Finance and Resources Audit Head of Internal Audit. Job Description and Person Specification

Finance and Resources Audit Head of Internal Audit. Job Description and Person Specification Finance and Resources Audit Head of Internal Audit Job Description and Person Specification May 01 1 J o b D e s c r i p t i o n Job Title: Service Area: Function: Team: Post number: Grade: Hours/weeks:

More information

Public Sector Internal Audit Standards. Applying the IIA International Standards to the UK Public Sector

Public Sector Internal Audit Standards. Applying the IIA International Standards to the UK Public Sector Public Sector Internal Audit Standards Applying the IIA International Standards to the UK Public Sector Issued by the Relevant Internal Audit Standard Setters: In collaboration with: Public Sector Internal

More information

Job Description. Circa 50,000 per annum Spot Salary Management Grade

Job Description. Circa 50,000 per annum Spot Salary Management Grade Job Description Job title: Department: Grade: Responsible to: Responsible for: Financial Controller Finance Circa 50,000 per annum Spot Salary Management Grade Chief Operating Officer All members of the

More information

Informing the audit risk assessment Enquiries to those charged with governance Calderdale Council. Year ended 31 March 2013

Informing the audit risk assessment Enquiries to those charged with governance Calderdale Council. Year ended 31 March 2013 Informing the audit risk assessment Enquiries to those charged with governance Calderdale Council This version of the report is a draft. Its contents and subject matter remain under review and its contents

More information

COMPLIANCE FRAMEWORK AND REPORTING GUIDELINES

COMPLIANCE FRAMEWORK AND REPORTING GUIDELINES COMPLIANCE FRAMEWORK AND REPORTING GUIDELINES DRAFT FOR CONSULTATION June 2015 38 Cavenagh Street DARWIN NT 0800 Postal Address GPO Box 915 DARWIN NT 0801 Email: utilities.commission@nt.gov.au Website:

More information

ANNUAL REPORT ON INTERNAL AUDIT ACTIVITY 2006/07 REPORT AUTHOR SANDRA KING, AUDIT MANAGER, SOUTH NORFOLK COUNCIL

ANNUAL REPORT ON INTERNAL AUDIT ACTIVITY 2006/07 REPORT AUTHOR SANDRA KING, AUDIT MANAGER, SOUTH NORFOLK COUNCIL BROADLAND COUNCIL ANNUAL REPORT ON INTERNAL AUDIT ACTIVITY 2006/07 REPORT AUTHOR SANDRA KING, AUDIT MANAGER, SOUTH NORFOLK COUNCIL Summary: This report has been prepared in accordance with the requirements

More information