SOUTH LAKELAND DISTRICT COUNCIL INTERNAL AUDIT FINAL REPORT ACCOUNTING SYSTEM AND GENERAL LEDGER

Size: px
Start display at page:

Download "SOUTH LAKELAND DISTRICT COUNCIL INTERNAL AUDIT FINAL REPORT ACCOUNTING SYSTEM AND GENERAL LEDGER"

Transcription

1 SOUTH LAKELAND DISTRICT COUNCIL INTERNAL AUDIT FINAL REPORT ACCOUNTING SYSTEM AND GENERAL LEDGER Executive Summary Introduction The Council s Integra financial information and accounting system is administered and controlled by Financial Services, and incorporates receivables, payables, purchasing, general ledger and cash management modules. The purpose of the Council s financial information and accounting system is to provide complete and accurate financial information, including the production of statutory year end financial statements. Audit Objectives This system has been recognised as significance band 2, and forms part of the agreed 2012/13 programme. The audit objectives were to evaluate and test the internal controls over the Council s Accounting System and General Ledger. The scope and objectives of the audit were discussed and agreed in advance with Helen Smith, Financial Services Manager. Audit work included a control evaluation of the system design, and testing the operation of key controls. Details of the audit methodology are provided in Appendix 1. The audit fieldwork was undertaken in January Key Points Significance Band 2 Substantial Assurance One minor issue Audit Conclusion Substantial Assurance As a result of the audit we have concluded that while there is a basically sound system, there are weaknesses, which may put some of the system objectives at risk. We have made one Priority 3 recommendation, which relates to ensuring journal vouchers are completed and retained for all postings. Internal Audit also reviewed the two outstanding recommendations made in Audit Reports and 10-09, dated March 2012 and March Both recommendations have been implemented. Management Response We have received a constructive management response from Pete Notley, Chief Accountant, accepting the recommendation. Page 1

2 Acknowledgement Internal Audit would like to thank staff for their co-operation and assistance during the review. Page 2

3 Recommendation 1 Responsibility: Chief Accountant Priority: 3 The Council should ensure that journal vouchers are completed and retained for all postings. Rationale Journals are completed and authorised before being processed via the Integra General Ledger. The vouchers together with any supporting documentation are retained on file. Internal Audit selected a random sample of 15 journals from a report detailing all journals posted to the General Ledger since 1 st April Details of 14 journals were agreed to the hard copy journal vouchers. However, Internal Audit were unable to locate the one remaining journal within the sample. Management Response Management acknowledge the importance of keeping documentation to clearly explain all journal entries. A check of the journal file will be included in the month end processes to ensure that there is supporting paperwork for all manual journals. Accepted Implementation Deadline: 30 April 2013 Page 3

4 AUDIT FRAMEWORK APPENDIX 1 Coverage The review covered the following areas, which were agreed as part of the preliminary planning stage: - processing controls (including feeder systems); - control and suspense accounts; - journal control; - year-end procedures/timetables; - coding structure; and - access to the system. Methodology A system based audit approach has been used for this audit, involving the following key procedures: - determine specific management objectives for each area under review; - identify the risk applicable to each area; - review controls against each of the key risks; - test key controls to establish whether they are operating as prescribed; and - report findings, with practical recommendations for improvement where appropriate. In addition, Internal Audit reviewed management's progress in implementing the agreed recommendations from our previous audit report. Performance Auditor: Steve Crompton The fieldwork was performed: January Page 4

5 APPENDIX 2 CLASSIFICATIONS Assurance Level Unqualified Substantial Restricted None Evaluation of Controls There is an adequate system of controls designed to achieve the system objectives. While there is a reasonable system of control, there are weaknesses, which may put the system objectives at risk. Significant weaknesses have been identified in the system of control, which put the system objectives at risk. Control is weak, causing the system to be vulnerable to error and abuse. Testing of Controls The controls appear to be consistently applied. Evidence was identified to suggest that the level of non-compliance with controls may put some of the system objectives at risk. The level of non-compliance identified places the system objectives at risk. Significant non-compliance with controls was identified leaving the system vulnerable to error and abuse. Audit Recommendations and Follow-up Priority 1 Priority 2 Priority 3 Recommendation Major issues that we consider need to be brought to the attention of senior management. Important issues which should be addressed by management in their areas of responsibility. Minor issues which provide scope for operational improvement. Follow Up Follow-up will be performed at specific dates agreed with senior management. Follow-up of the recommendations will be performed by the end of the next audit year. Follow-up performed by the end of the next audit year. Page 5

SOUTH LAKELAND DISTRICT COUNCIL INTERNAL AUDIT FINAL REPORT IT 11-02. IT Backup, Recovery and Disaster Recovery Planning

SOUTH LAKELAND DISTRICT COUNCIL INTERNAL AUDIT FINAL REPORT IT 11-02. IT Backup, Recovery and Disaster Recovery Planning SOUTH LAKELAND DISTRICT COUNCIL INTERNAL AUDIT FINAL REPORT IT 11-02 IT Backup, Recovery and Disaster Recovery Planning Executive Summary Introduction As part of the 2011/12 Audit Plan and following discussions

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

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

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

KPMG LLP Suite 12000 1801 K Street, NW Washington, DC 20006 Independent Auditors Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements

More information

CITY OF VINCENT. Audit Completion Report to the Audit Committee For the Year Ended 30 June 2015

CITY OF VINCENT. Audit Completion Report to the Audit Committee For the Year Ended 30 June 2015 CITY OF VINCENT Audit Completion Report to the Audit Committee For the Year Ended 30 June 2015 20 November 2015 Table of Contents 1. Executive Summary... 1 1.1 Status of Audit... 1 1.2 Deliverables...

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

POLICY MANUAL. Credit Card Policy (July 2015)

POLICY MANUAL. Credit Card Policy (July 2015) 1. POLICY This policy is to ensure effective controls, policies and procedures are in place with respect to the use of corporate credit cards. 2. PRINCIPLES Ensure transparency in Council s operations

More information

January 9, 2009 MEMORANDUM FOR THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS, CHIEF FINANCIAL OFFICERS, AND INSPECTORS GENERAL

January 9, 2009 MEMORANDUM FOR THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS, CHIEF FINANCIAL OFFICERS, AND INSPECTORS GENERAL EXECUTIVE OFFICE OF THE PRESIDENT OFFICE OF MANAGEMENT AND BUDGET WASHINGTON, D.C. 20503 DEPUTY DIRECTOR FOR MANAGEMENT M-09-06 January 9, 2009 MEMORANDUM FOR THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS,

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

Coleg Gwent Internal Audit Report 2012/13 Payroll and HR. Assurance Rating: Payroll

Coleg Gwent Internal Audit Report 2012/13 Payroll and HR. Assurance Rating: Payroll Coleg Gwent Internal Audit Report 2012/13 Payroll and HR Assurance Rating: Payroll HR Distribution List: Final Report Audit Committee Principal Vice Principal, (Finance, Estates and Information Services)

More information

Coleg Gwent Internal Audit Report 2014/15 Staff Performance Management. Assurance Rating:

Coleg Gwent Internal Audit Report 2014/15 Staff Performance Management. Assurance Rating: Coleg Gwent Internal Audit Report 2014/15 Staff Performance Management Assurance Rating: Distribution List: Final Report Audit Committee Principal Vice Principal, (Resources and Financial Planning)/Director

More information

Audit Report for South Lakeland District Council. People and Places Directorate Neighbourhood Services. Audit of Grounds Maintenance

Audit Report for South Lakeland District Council. People and Places Directorate Neighbourhood Services. Audit of Grounds Maintenance Audit Report for South Lakeland District Council People and Places Directorate Neighbourhood Services Audit of Grounds Maintenance Cumbria Shared Internal Audit Service: Internal Audit Report 7 th November

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

HUNTINGDONSHIRE DISTRICT COUNCIL. Internal Audit Service: Annual Report. Meeting/Date: Corporate Governance Panel 15 July 2015

HUNTINGDONSHIRE DISTRICT COUNCIL. Internal Audit Service: Annual Report. Meeting/Date: Corporate Governance Panel 15 July 2015 Public Key Decision - No HUNTINGDONSHIRE DISTRICT COUNCIL Title: Internal Audit Service: Annual Report Meeting/Date: Corporate Governance Panel 15 July 2015 Executive Portfolio: Report by: Ward(s) affected:

More information

NORTH YORKSHIRE FIRE AND RESCUE AUTHORITY AUDIT AND PERFORMANCE REVIEW COMMITTEE 25 JUNE 2014 INTERNAL AUDIT PROGRESS REPORT TO 31 MAY 2014

NORTH YORKSHIRE FIRE AND RESCUE AUTHORITY AUDIT AND PERFORMANCE REVIEW COMMITTEE 25 JUNE 2014 INTERNAL AUDIT PROGRESS REPORT TO 31 MAY 2014 ITEM 5 NORTH YORKSHIRE FIRE AND RESCUE AUTHORITY AUDIT AND PERFORMANCE REVIEW COMMITTEE 25 JUNE 2014 INTERNAL AUDIT PROGRESS REPORT TO 31 MAY 2014 Report of the Head of Internal Audit 1.0 PURPOSE OF THE

More information

Finance Procedure 2.11 PURCHASING & ACCOUNTS PAYABLE PROCEDURE CENTRAL OFFICE

Finance Procedure 2.11 PURCHASING & ACCOUNTS PAYABLE PROCEDURE CENTRAL OFFICE Finance Procedure 2.11 PURCHASING & ACCOUNTS PAYABLE PROCEDURE CENTRAL OFFICE FP2.11 Version 003 Sept14 1.0 INTRODUCTION This procedure sets out the finance processes and responsibilities for administering

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

Cumbria Constabulary. Business Continuity Planning

Cumbria Constabulary. Business Continuity Planning Cumbria Constabulary Business Continuity Planning 0 Cumbria Shared Internal Audit Service Images courtesy of Carlisle City Council except: Parks (Chinese Gardens), www.sjstudios.co.uk, Monument (Market

More information

Joint Audit Report for South Lakeland District Council. & Eden District Council

Joint Audit Report for South Lakeland District Council. & Eden District Council Joint Audit Report for South Lakeland District Council & Eden District Council Audit of IT Data Backup and Recovery Arrangements Audit of Development Management 22nd May 2015 11 th June 2015 0 Page 0 Audit

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

Finance, Resources, Audit and Governance Committee 27 September 2012

Finance, Resources, Audit and Governance Committee 27 September 2012 Agenda Item No 05 Report on the Sundry Debtors function, the current Corporate Debt position and the Corporate Debt Policy. Head of Finance The first section of this report provides an update to members

More information

WEST LOTHIAN COLLEGE

WEST LOTHIAN COLLEGE WEST LOTHIAN COLLEGE ANNUAL REPORT TO THE BOARD OF GOVERNORS AND THE AUDITOR GENERAL FOR SCOTLAND ON THE EXTERNAL AUDIT FOR THE YEAR ENDED 31 JULY 2006 DECEMBER 2006 Wylie & Bisset Date of commencement

More information

Business Planning & Budgetary Control 2012/13

Business Planning & Budgetary Control 2012/13 Cymdeithas Tai Cantref Cyf Final Internal Audit Report Business Planning & Budgetary Control 2012/13 Date of fieldwork: October November 2012 Date of draft report: November 2012 Date of final report: November

More information

Internal audit service protocol

Internal audit service protocol Internal audit service protocol Introduction This document sets out the process for reporting in accordance with the Operational Internal Audit Plan, which is approved by the Audit Committee annually.

More information

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

OFFICE OF AUDITOR OF STATE

OFFICE OF AUDITOR OF STATE OFFICE OF AUDITOR OF STATE STATE OF IOWA State Capitol Building Des Moines, Iowa 50319-0004 David A. Vaudt, CPA Auditor of State Telephone (515) 281-5834 Facsimile (515) 242-6134 Contact: David A. Vaudt

More information

AN AUDIT OF INTERNAL CONTROL OVER FINANCIAL REPORTING THAT IS INTEGRATED WITH AN AUDIT OF FINANCIAL STATEMENTS:

AN AUDIT OF INTERNAL CONTROL OVER FINANCIAL REPORTING THAT IS INTEGRATED WITH AN AUDIT OF FINANCIAL STATEMENTS: 1666 K Street, NW Washington, D.C. 20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8430 www.pcaobus.org STAFF VIEWS AN AUDIT OF INTERNAL CONTROL OVER FINANCIAL REPORTING THAT IS INTEGRATED WITH AN

More information

SOUTH NORTHAMPTONSHIRE COUNCIL. 11/31 ICT Capacity Management FINAL REPORT. June 2011

SOUTH NORTHAMPTONSHIRE COUNCIL. 11/31 ICT Capacity Management FINAL REPORT. June 2011 SOUTH NORTHAMPTONSHIRE COUNCIL 11/31 ICT Capacity Management FINAL REPORT June 2011 This report and the work connected therewith are subject to the Terms and Conditions of the contract dated 18/06/07,

More information

West Highland College. Internal Audit 2014/15 Annual Report August 2015

West Highland College. Internal Audit 2014/15 Annual Report August 2015 Internal Audit 2014/15 Annual Report August 2015 TABLE OF CONTENTS Section Page 1. Introduction 3 2. Executive Summary 4 5 3. Audit Findings 6 11 4. Benchmarking 12 5. Key Performance Indicators 13 Appendices

More information

ANNEXURE D 2. OBJECTIVE

ANNEXURE D 2. OBJECTIVE OVERSIGHT REPORT OF THE CITY OF JOHANNESBURG GROUP AUDIT COMMITTEE ON THE MONITORING OF THE 30 JUNE 2014 STATUTORY YEAR END AUDIT, THE EVALUATION OF THE FINAL AUDITED ANNUAL FINANCIAL STATEMENTS, THE AUDITOR

More information

Report Performance Board

Report Performance Board Report Board Part 1 Date: 29 th March 2016 Item No: Subject Purpose Data Quality Review To advise the Board of the findings from the Wales Audit Office s recent review of the Council s data quality. Author

More information

Internal Audit (policy & procedure)

Internal Audit (policy & procedure) Internal Audit (policy & procedure) Objective (purpose) The purpose of this document is to ensure the Crime and Corruption Commission s (CCC) internal audit function operates efficiently and effectively

More information

Paper F8 (INT) Audit and Assurance (International) Wednesday 5 December 2007. Fundamentals Level Skills Module

Paper F8 (INT) Audit and Assurance (International) Wednesday 5 December 2007. Fundamentals Level Skills Module Fundamentals Level Skills Module Audit and Assurance (International) Wednesday 5 December 2007 Time allowed Reading and planning: Writing: 15 minutes 3 hours ALL FIVE questions are compulsory and MUST

More information

University of Arizona

University of Arizona A REPORT TO THE ARIZONA LEGISLATURE Financial Audit Division Report on Internal Control and Compliance University of Arizona Year Ended June 30, 2013 Debra K. Davenport Auditor General The Auditor General

More information

Internal Audit Monitoring Report. Audit Report status Assurance. Payroll Final Limited

Internal Audit Monitoring Report. Audit Report status Assurance. Payroll Final Limited Appendix 1 Internal Audit Monitoring Report Audit Report status Assurance Payroll Final Limited The Payroll system was reviewed to seek assurance that processes and procedures are operating effectively

More information

Defra and RPA Reports on Accounts 2013 14. HC 10 10 July 2014. HC229 8 July 2014

Defra and RPA Reports on Accounts 2013 14. HC 10 10 July 2014. HC229 8 July 2014 Defra and RPA Reports on Accounts 2013 14 HC 10 10 July 2014 HC229 8 July 2014 Department for the Environment Food and Rural Affairs Annual Report and Accounts 2013 14 The Report of the Comptroller and

More information

London Borough of Newham Updated 25 October 2013

London Borough of Newham Updated 25 October 2013 www.pwc.co.uk London Borough of Newham Updated 25 October 2013 Report to those charged with governance Report to those charged with governance of the authority on the audit for the year ended 31 March

More information

TOWN OF GOLDEN BEACH, FLORIDA

TOWN OF GOLDEN BEACH, FLORIDA COMPLIANCE SECTION For the Fiscal Year Ended September 30, 2009 COMPLIANCE SECTION For the Year Ended September 30, 2009 TABLE OF CONTENTS PAGES Independent Auditors Report on Internal Control over Financial

More information

PERSONAL INSOLVENCY PRACTITIONERS INFORMATION

PERSONAL INSOLVENCY PRACTITIONERS INFORMATION PERSONAL INSOLVENCY PRACTITIONERS INFORMATION THIS DOCUMENT IS IN DRAFT FORM AND IS PUBLISHED BY THE INSOLVENCY SERVICE OF IRELAND TO INDICATE THE NATURE OF THE REGULATIONS THAT MAY APPLY TO PERSONAL INSOLVENCY

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

High level review of the general IT control environment

High level review of the general IT control environment High level review of the general IT control environment South Lakeland District Council 2012/13 Last updated 9 April 2013 Summary In January 2013 our information systems specialist performed a high level

More information

Fundamentals Level Skills Module, F8 (IRL)

Fundamentals Level Skills Module, F8 (IRL) Answers Fundamentals Level Skills Module, F8 (IRL) Audit and Assurance (Irish) June 2008 Answers 1 (a) Prior year internal control questionnaires Obtain the audit file from last year s audit. Ensure that

More information

SCOPE OF WORK FOR PERFORMING INTERNAL CONTROL AND STATUTORY/REGULATORY COMPLIANCE AUDITS FOR RECIPIENTS OF SPECIAL MUNICIPAL AID

SCOPE OF WORK FOR PERFORMING INTERNAL CONTROL AND STATUTORY/REGULATORY COMPLIANCE AUDITS FOR RECIPIENTS OF SPECIAL MUNICIPAL AID SCOPE OF WORK FOR PERFORMING INTERNAL CONTROL AND STATUTORY/REGULATORY COMPLIANCE AUDITS FOR RECIPIENTS OF SPECIAL MUNICIPAL AID State of New Jersey Department of Community Affairs Division of Local Government

More information

U.S. Department of Agriculture Office of Inspector General Financial and IT Operations Audit Report

U.S. Department of Agriculture Office of Inspector General Financial and IT Operations Audit Report U.S. Department of Agriculture Office of Inspector General Financial and IT Operations Audit Report FISCAL YEAR 2000 NATIONAL FINANCE CENTER REVIEW OF INTERNAL CONTROLS NAT Report No. 11401-7-FM June 2001

More information

DIRECTORATE OF AUDIT, RISK AND ASSURANCE Internal Audit Service to the GLA

DIRECTORATE OF AUDIT, RISK AND ASSURANCE Internal Audit Service to the GLA Appendix 1c DIRECTORATE OF AUDIT, RISK AND ASSURANCE Internal Audit Service to the GLA REVIEW OF CORPORATE GOVERNANCE, STRATEGIC PLANNING AND PERFORMANCE FRAMEWORKS INTEGRATING NEW AREAS OF GLA BUSINESS

More information

NHS Wandsworth Clinical Commissioning Group

NHS Wandsworth Clinical Commissioning Group www.pwc.co.uk NHS Wandsworth Clinical Commissioning Group June 2014 Final report to those charged with governance Report to the Audit Committee on the audit for the year ended 31 March 2014 (ISA (UK&I))

More information

Comhairle nan Eilean Siar Internal Audit Follow Up Review Statutory Performance Indicators. Final Report FU20 11/12

Comhairle nan Eilean Siar Internal Audit Follow Up Review Statutory Performance Indicators. Final Report FU20 11/12 Comhairle nan Eilean Siar Internal Audit Follow Up Review Statutory Performance Indicators Final Report FU20 11/12 14 th August 2012 CONTENTS Page SECTION 1 - EXECUTIVE SUMMARY 1 3 SECTION 2 - DETAILED

More information

Student Accounts Receivable. November 28, 2007 Presented by: Claire Arnold, CPA

Student Accounts Receivable. November 28, 2007 Presented by: Claire Arnold, CPA Student Accounts Receivable Georgia Department of Audits November 28, 2007 Presented by: Claire Arnold, CPA Student Accounts Receivable Board of Regents Policy Manual Section 704.3 states All tuition and

More information

DEPARTMENT-LEVEL ACCOUNTING ENTRIES FOR FY1999. Report No. D-2000-179 August 18, 2000. Office of the Inspector General Department of Defense

DEPARTMENT-LEVEL ACCOUNTING ENTRIES FOR FY1999. Report No. D-2000-179 August 18, 2000. Office of the Inspector General Department of Defense DEPARTMENT-LEVEL ACCOUNTING ENTRIES FOR FY1999 Report No. D-2000-179 August 18, 2000 Office of the Inspector General Department of Defense Additional Copies To obtain additional copies of this audit report,

More information

Annual Audit Letter. Kettering General Hospital NHS Foundation Trust Audit 2010/11

Annual Audit Letter. Kettering General Hospital NHS Foundation Trust Audit 2010/11 Annual Audit Letter Kettering General Hospital NHS Foundation Trust Audit 2010/11 Contents Key messages 2 Audit opinion and financial statements 2 Value for money 2 Limited assurance opinion on the Quality

More information

Audit and Governance Committee Report. 4 July 2011. quarter. Internal audit activity report. one 2011/2012 1/2012. Purpose of Report. Report No.

Audit and Governance Committee Report. 4 July 2011. quarter. Internal audit activity report. one 2011/2012 1/2012. Purpose of Report. Report No. Audit and Governance Committee Report 4 July 2011 Report of Audit Manager Author: Adrianna Partridge Telephone: 01235 547615 Telephone: 01491 823544 E-mail: adrianna.partridge@southandvale.gov.uk Cabinet

More information

3. Strategic Community Plan Approach. 4. Legislative Requirements and Corporate Policy Context

3. Strategic Community Plan Approach. 4. Legislative Requirements and Corporate Policy Context Co r p o r a t e Cr ed it Ca r d P o lic y Classification: Policy Name: First Issued / Approved: Last Reviewed: Council Policy Corporate Credit Card Policy 11 August 2015, C10311 11 August 2015, C10311

More information

2.0 RECOMMENDATIONS Members of the Committee are asked to note the information contained within this report.

2.0 RECOMMENDATIONS Members of the Committee are asked to note the information contained within this report. REPORT TO: SCRUTINY COMMITTEE 25 JUNE 2013 REPORT ON: REPORT BY: INTERNAL AUDIT REPORTS CHIEF INTERNAL AUDITOR REPORT NO: 280-2013 1.0 PURPOSE OF REPORT To submit to Members of the Scrutiny Committee a

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

Client: Year end: File no: Ref: A AUDIT FILE INDEX. 1 Final accounts. 2 Tax computations. 3 Final journals. 4 Draft accounts, typing instructions

Client: Year end: File no: Ref: A AUDIT FILE INDEX. 1 Final accounts. 2 Tax computations. 3 Final journals. 4 Draft accounts, typing instructions Client: Year end: File no: A A AUDIT FILE INDEX 1 Final accounts 2 Tax computations 3 Final journals 4 Draft accounts, typing instructions 5 Letter of representation 6 Letter to management 7 Company accounts

More information

GUIDELINES FOR THE CONDUCT OF PERFORMANCE AUDITS

GUIDELINES FOR THE CONDUCT OF PERFORMANCE AUDITS GUIDELINES FOR THE CONDUCT OF PERFORMANCE AUDITS NOVEMBER 2013 THE ANAO S LEGISLATIVE FRAMEWORK The Auditor-General Act 1997 (the Act) sets out the functions, mandate and powers of the Auditor-General

More information

August 2012 Report No. 12-048

August 2012 Report No. 12-048 John Keel, CPA State Auditor An Audit Report on The Texas Windstorm Insurance Association Report No. 12-048 An Audit Report on The Texas Windstorm Insurance Association Overall Conclusion The Texas Windstorm

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

Reporting on Control Procedures at Outsourcing Entities

Reporting on Control Procedures at Outsourcing Entities Auditing Guidance Statement AGS 1042 (July 2002) Reporting on Control Procedures at Outsourcing Entities Prepared by the Auditing & Assurance Standards Board of the Australian Accounting Research Foundation

More information

Ken Wade, Jeff Bryson, Eileen Fitzgerald and Michael Forster. From: Frederick Udochi cc: Zewdneh Shiferaw. Date: May 14, 2009

Ken Wade, Jeff Bryson, Eileen Fitzgerald and Michael Forster. From: Frederick Udochi cc: Zewdneh Shiferaw. Date: May 14, 2009 To: Ken Wade, Jeff Bryson, Eileen Fitzgerald and Michael Forster From: Frederick Udochi cc: Zewdneh Shiferaw Date: May 14, 2009 Subject: Review of Accounts Payable/ ACH Wire Transfers Process Enclosed

More information

SELDOC Headquarters, East Dulwich

SELDOC Headquarters, East Dulwich JOB DESCRIPTION Job Title: Base: Accountable to: Hours: Salary: Key working relationships: Accounting Officer SELDOC Headquarters, East Dulwich Director of Finance 37.5 hours a week 22,000-25,000 per annum

More information

College Accounts Direction 2015 to 2016

College Accounts Direction 2015 to 2016 College Accounts Direction 2015 to 2016 This college accounts direction sets out the financial reporting framework for sixth-form colleges and other further education colleges. January 2016 Of interest

More information

INSPECTOR GENERAL. Fiscal Year 2013 Postal Service Financial Statements Audit St. Louis Accounting Services. Audit Report.

INSPECTOR GENERAL. Fiscal Year 2013 Postal Service Financial Statements Audit St. Louis Accounting Services. Audit Report. OFFICE OF INSPECTOR GENERAL UNITED STATES POSTAL SERVICE Fiscal Year 2013 Postal Service Financial Statements Audit Audit Report March 20, 2014 Report Number March 20, 2014 Fiscal Year 2013 Postal Service

More information

Appendix 1. Internal Audit Progress Report 2011/12 London Borough of Brent September 2011

Appendix 1. Internal Audit Progress Report 2011/12 London Borough of Brent September 2011 Appendix 1 Internal Audit Progress Report 2011/12 London Borough of Brent September 2011 Contents Page No Executive Summary 1 Detailed summary of work undertaken 6 Follow-Up of Previously Raised Recommendations

More information

The Annual Audit Letter for West Mercia Police and Crime Commissioner and Chief Constable

The Annual Audit Letter for West Mercia Police and Crime Commissioner and Chief Constable The Annual Audit Letter for West Mercia Police and Crime Commissioner and Chief Constable Year ended 31 March 2015 October 2015 John Gregory Director and Engagement Lead T +44 (0)121 232 5333 E john.gregory@uk.gt.com

More information

Office of the Inspector General Department of Defense

Office of the Inspector General Department of Defense ACCOUNTING ENTRIES MADE IN COMPILING THE FY 2000 FINANCIAL STATEMENTS FOR THE WORKING CAPITAL FUNDS OF THE AIR FORCE AND OTHER DEFENSE ORGANIZATIONS Report No. D-2001-163 July 26, 2001 Office of the Inspector

More information

Cumbria Constabulary. Audit of Budget Management (Payroll)

Cumbria Constabulary. Audit of Budget Management (Payroll) Cumbria Constabulary Audit of Budget Management (Payroll) 0 Cumbria Shared Internal Audit Service Images courtesy of Carlisle City Council except: Parks (Chinese Gardens), www.sjstudios.co.uk, Monument

More information

Cope Foundation - Policy & Review

Cope Foundation - Policy & Review STAFF TRAINING & DEVELOPMENT POLICY Document Control Authorised by: Colette Kelleher, Chief Executive Date: May 2014 Review Date: May 2017 Document Review History Previous Document: - Amended (Y/N): -

More information

Regular monitoring and reporting of key financial indicators are

Regular monitoring and reporting of key financial indicators are Information Bulletin #3 F inancial Management Information Bulletin #3 FM National Association of Community Health Centers, Inc. FINANCIAL MANAGEMENT SERIES For more information contact: Eric S. Holzberg

More information

Audit, Risk and Compliance Committee Charter

Audit, Risk and Compliance Committee Charter 1. Background Audit, Risk and Compliance Committee Charter The Audit, Risk and Compliance Committee is a Committee of the Board of Directors ( Board ) of Syrah Resources Limited (ACN 125 242 284) ( Syrah

More information

March 28, 2003 Audit Report No. 03-026. Internal Control Over Receivables from Failed Insured Depository Institutions

March 28, 2003 Audit Report No. 03-026. Internal Control Over Receivables from Failed Insured Depository Institutions March 28, 2003 Audit Report No. 03-026 Internal Control Over Receivables from Failed Insured Depository Institutions Federal Deposit Insurance Corporation 801 17th St. NW Washington DC. 20434 Office of

More information

Class Specification Accounts Payable/ Receivable Supervisor

Class Specification Accounts Payable/ Receivable Supervisor Class Specification Accounts Payable/ Receivable Supervisor Summary Statement: The purpose of this position is to Supervise the Accounts Payable Division or Accounts Receivable Division of the Finance

More information

LATE SUBMISSION OF TRAVEL EXPENSE CLAIMS, UNFILED TRAVEL EXPENSE REPORTS, AND RECONCILIATION OF PREPAID EXPENSES

LATE SUBMISSION OF TRAVEL EXPENSE CLAIMS, UNFILED TRAVEL EXPENSE REPORTS, AND RECONCILIATION OF PREPAID EXPENSES Report Office of the General Auditor August 31, 2011 Internal Audit Report for August 2011 Summary Three reports were issued during the month: Employee and Director Expense Reports Audit Report Quarterly

More information

GOVERNANCE COMMITTEE 16 JULY 2014

GOVERNANCE COMMITTEE 16 JULY 2014 23 GOVERNANCE COMMITTEE 16 JULY 2014 3 STATE GOVERNMENT LEGISLATIVE REVIEW - WORK HEALTH & SAFETY ACT 2011; WORK HEALTH AND SAFETY REGULATION 2011; WORKERS COMPENSATION AND REHABILITATION ACT AND WORKERS

More information

BAHRAIN TELECOMMUNICATIONS COMPANY B.S.C. AUDIT COMMITTEE CHARTER

BAHRAIN TELECOMMUNICATIONS COMPANY B.S.C. AUDIT COMMITTEE CHARTER BAHRAIN TELECOMMUNICATIONS COMPANY B.S.C. AUDIT COMMITTEE CHARTER Contents I. Audit Committee... 1 1. Purpose and Mission... 1 2. Authority... 1 3. Membership... 2 4. Secretary... 3 5. Quorum... 3 6. Decisions...

More information

APES 310 Dealing with Client Monies

APES 310 Dealing with Client Monies M EXPOSURE DRAFT ED 01/10 (April 2010) APES 310 Dealing with Client Monies Proposed Standard: APES 310 Dealing with Client Monies (Supersedes APS 10) [Supersedes APES 310 Dealing with Client Monies issued

More information

Significant Revisions to OMB Circular A-127. Section Revision to A-127 Purpose of Revision Section 1. Purpose

Significant Revisions to OMB Circular A-127. Section Revision to A-127 Purpose of Revision Section 1. Purpose Significant Revisions to OMB Circular A-127 Section Revision to A-127 Purpose of Revision Section 1. Purpose Section 5. Definitions Section 6. Policy Section 7. Service Provider Requirements Section 8.

More information

SOLUTION: AUDIT AND INTERNAL REVIEW, MAY 2014

SOLUTION: AUDIT AND INTERNAL REVIEW, MAY 2014 SOLUTION 1(a) (a) The Auditing guideline points out that the amount or quantity of audit evidence required for the auditor to achieve the level of assurance is a matter of professional judgment. The factors

More information

BELLWOOD HOSPITAL DIVISION DIRECTORY OF RECORDS. Financial Services

BELLWOOD HOSPITAL DIVISION DIRECTORY OF RECORDS. Financial Services Financial Services General Records Accounts Payable Financial Statements and Reports Contracts and Agreements Operating Plan and Budget Personal Information Bank Name of the Information: Expense Reports

More information

Comhairle nan Eilean Siar Internal Audit Follow Up Review Licensing. Final Report FU16 12/13

Comhairle nan Eilean Siar Internal Audit Follow Up Review Licensing. Final Report FU16 12/13 Comhairle nan Eilean Siar Internal Audit Follow Up Review Licensing Final Report FU16 12/13 09 October 2012 CONTENTS Page SECTION 1 - EXECUTIVE SUMMARY 1 2 SECTION 2 - DETAILED FINDINGS AND RECOMMENDATIONS

More information

NUMBER OF MATERIAL WEAKNESSES

NUMBER OF MATERIAL WEAKNESSES APPENDIX A: PERFORMANCE AND RESOURCE TABLES MANAGEMENT DISCUSSION AND ANALYSIS MANAGEMENT CONTROLS FEDERAL MANAGER S FINANCIAL INTEGRITY ACT (FMFIA) OF 1982 D uring FY 2005, the Department reviewed its

More information

FINANCE AND ASSET MANAGEMENT SUB-COMMITTEE. Meeting held at the Civic Centre, Uxbridge on Tuesday 20 June 2000 at 7.30pm

FINANCE AND ASSET MANAGEMENT SUB-COMMITTEE. Meeting held at the Civic Centre, Uxbridge on Tuesday 20 June 2000 at 7.30pm FINANCE AND ASSET MANAGEMENT SUB-COMMITTEE Meeting held at the Civic Centre, Uxbridge on Tuesday 20 June 2000 at 7.30pm Councillors: Robert Benson John Morse Jonathan Bianco Norman Nunn-Price Steve Carey

More information

Orange County Industrial Development Authority (a component unit of Orange County, Florida)

Orange County Industrial Development Authority (a component unit of Orange County, Florida) Orange County Industrial Development Authority Financial Statements Years Ended September 30, 2014 and 2013 Orange County Industrial Development Authority Contents Management s Discussion and Analysis

More information

External Examiner Report

External Examiner Report External Examiner Report The University of Wales requires External Examiners to provide a report on the quality and standards of programmes which they have been appointed to oversee. All examining boards

More information

Financial Planning Assessment Vale of Glamorgan County Borough Council. Audit year: 2013-14 Issued: January 2015 Document reference: 620A2014

Financial Planning Assessment Vale of Glamorgan County Borough Council. Audit year: 2013-14 Issued: January 2015 Document reference: 620A2014 Financial Planning Assessment Vale of Glamorgan County Borough Council Audit year: 2013-14 Issued: January 2015 Document reference: 620A2014 Status of report This document has been prepared for the internal

More information

PROVISIONS, RESERVES AND CONTINGENT ASSETS & LIABILITIES Finance

PROVISIONS, RESERVES AND CONTINGENT ASSETS & LIABILITIES Finance PROVISIONS, RESERVES AND CONTINGENT ASSETS & LIABILITIES Finance Version 3 January 2015 Not protectively marked Introduction This note covers the subjects of provisions, reserves and contingent assets

More information

1 PURPOSE AND SUMMARY 1.1 This report seeks approval to consult on the draft 2015/16 2019/20 Revenue Financial Plan.

1 PURPOSE AND SUMMARY 1.1 This report seeks approval to consult on the draft 2015/16 2019/20 Revenue Financial Plan. ITEM NO. 11(a) 2015/1 201/20 REVENUE FINANCIAL PLAN Report by the Chief Financial Officer SCOTTISH BORDERS COUNCIL 18 December 2014 1 PURPOSE AND SUMMARY 1.1 This report seeks approval to consult on the

More information

School Governors Forum Audit Briefing

School Governors Forum Audit Briefing School Governors Forum Audit Briefing January 2016 Presenters : Peter Jackson, Audit Manager Nicola Burton, Senior Auditor Introduction Welcome Housekeeping Registration Briefing Content 1. School Financial

More information

City of Berkeley. Accounts Payable Audit

City of Berkeley. Accounts Payable Audit City of Berkeley Accounts Payable Audit Prepared by: Ann-Marie Hogan, City Auditor, CIA, CGAP Teresa Berkeley-Simmons, Audit Manager, CIA, CGAP Frank Marietti, Senior Auditor, CIA, CGAP Presented to Council

More information

West Middlesex University Hospital NHS Trust

West Middlesex University Hospital NHS Trust www.pwc.co.uk July 2014 Government and Public Sector West Middlesex University Hospital NHS Trust Annual Audit Letter 2013/14 Audit PricewaterhouseCoopers LLP 7 More London Riverside London SE1 2RT The

More information

COSTS CHARGED TO HEAD START PROGRAM ADMINISTERED BY ROCKINGHAM COMMUNITY ACTION,

COSTS CHARGED TO HEAD START PROGRAM ADMINISTERED BY ROCKINGHAM COMMUNITY ACTION, Department of Health and Human Services OFFICE OF INSPECTOR GENERAL COSTS CHARGED TO HEAD START PROGRAM ADMINISTERED BY ROCKINGHAM COMMUNITY ACTION, INC. DECEMBER 2003 A-01-03-02500 Office of Inspector

More information

Post Award Accounting System Audit at Nonmajor Contractors

Post Award Accounting System Audit at Nonmajor Contractors Activity Code 17741 Version 3.1, dated November 2015 B-01 Planning Considerations Post Award Accounting System Audit at Nonmajor Contractors Audit Specific Independence Determination Members of the audit

More information

Stages of the Audit Process

Stages of the Audit Process Chapter 5 Stages of the Audit Process Learning Objectives Upon completion of this chapter you should be able to explain: LO 1 Explain the audit process. LO 2 Accept a new client or confirming the continuance

More information

This subject is dealt with in ISA 530, Audit Sampling. The definition of audit sampling is:

This subject is dealt with in ISA 530, Audit Sampling. The definition of audit sampling is: RELEVANT TO ACCA QUALIFICATION PAPER F8 AND FOUNDATIONS IN ACCOUNTANCY PAPER FAU Audit sampling Paper F8, Audit and Assurance and Paper FAU, Foundations in Audit require students to gain an understanding

More information

If instalments are not paid as they are due a reminder will be sent requiring payments to be brought up to date within 7 days.

If instalments are not paid as they are due a reminder will be sent requiring payments to be brought up to date within 7 days. APPENDIX 1 DEBT RECOVERY POLICY This debt recovery policy of South Lakeland District Council aims to maximise income from all revenue generating sources whilst incorporating a sympathetic approach to the

More information

Report for Information

Report for Information Report for Information Report to Audit Committee Item 21 Report of Subject Purpose Audit Manager Internal Audit 2009/10 - Update To advise members of progress on the 2009/10 audit plan. Recommendations

More information

SCRUTINY COMMITTEE ITEM 04 28 MARCH 2012

SCRUTINY COMMITTEE ITEM 04 28 MARCH 2012 SCRUTINY COMMITTEE ITEM 04 28 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:

More information

Internal Audit Final Report Strategic Finance Accounts Receivable March 2014

Internal Audit Final Report Strategic Finance Accounts Receivable March 2014 Internal Audit Final Report Strategic Finance Accounts Receivable March 2014 Page 1 of 23 CONTENTS EXECUTIVE SUMMARY 3-4 Overview 3 Summary of Significant Risks 4 Summary of Significant Findings 4 Conclusion

More information

MOUNT SINAI MEDICAL CENTER INCORRECTLY BILLED MEDICARE INPATIENT CLAIMS WITH KWASHIORKOR

MOUNT SINAI MEDICAL CENTER INCORRECTLY BILLED MEDICARE INPATIENT CLAIMS WITH KWASHIORKOR Department of Health and Human Services OFFICE OF INSPECTOR GENERAL MOUNT SINAI MEDICAL CENTER INCORRECTLY BILLED MEDICARE INPATIENT CLAIMS WITH KWASHIORKOR Inquiries about this report may be addressed

More information