Internal Audit Annual Plan 2014/15 Distribution List: For Action Audit & Governance Committee Strategic Leadership Team For Information Strategic & Service Directors Heads of Service From Janice Bamber, Chief Internal Auditor Annual Internal Audit Plan 2014/15 Date: 25 th June 2014 Internal Audit Section Corporate Finance & ICT 2 nd Floor, Magdalen House 30 Trinity Road, Bootle. L20 3NJ
Audit Plan 2014/15 Audit Plan 2014-15 - Summary Directorate/Area Allocated % of Total Young People and Families 149 10% Older People 152 11% Public Health 15 1% Corporate Services 266 19% Audit Type % of Total Streetscene 130 9% Allocated Built Environment 95 7% Assurance 684 48% Corporate Governance 30 2% VFM / Business Re-Engineering 105 8% ICT 155 11% Project Support 30 2% ICT (provided to Warrington) -40-3% Anti Fraud 100 7% Contract Audit 65 5% ICT (Sefton) 115 8% Anti Fraud (inc 40 provided by Warrington) 100 7% Grant Certifications 18 1% Project Support 30 2% Other 372 26% Advice, Consultancy & Investigations 277 19% Total 1424 100% Total 1424 100%
YOUNG PEOPLE & FAMILIES Auditable Area Priority Audit Outline Audit Type Indicative Vulnerable Children (Marlyn Banham) Children with Disabilities B/F H Completion of review carried forward from 2013/14 Assurance 2 Adoption Reform Grant H Independent examination and certification of 2013/14 grant claim. Grant Certification 4 Early Intervention & Prevention (Olive Carey) Children's Centres H Review of systems and procedures in operation at a sample of Childrens Centres. Family Centres M Review of systems and procedures in operation at a sample of Childrens Centres. Youth Service H Review of the commissioning process and Client monitoring arrangements. Troubled Families H Independent examination and certification of a sample of resultes based claims in 2014/15 Assurance 25 Assurance 20 Grant Certification 8 Learning & Support (Mike McSorley) Cambridge Road Adult Education Centre H Review of systems and procedures Schools - Employees B/F H Completion of review carried forward from 2013/14 Assurance 10 Schools - Income Systems & Funding (inc H Review of systems for receipt of income and funding. lettings) Schools Charge Cards H Review to provide assurance in respect of appropriate use of charge cards and compliance with relevant policies. Free School Meals M Review of systems and procedures St Gregorys Primary School H Full school audit review Assurance 5
OLDER PEOPLE Auditable Area Priority Audit Outline Audit Type Indicative Health & Wellbeing (Steve Deakin) Atkinson Centre H Full review of systems and procedures in operation Assurance 20 Netherton Activity Centre & Litherland Sports Park H Full review of systems and procedures in operation at both Centres to be undertaken as one review Assurance 25 Formby Pool & Crosby PFI B/F H Completion of review carried forward from 2013/14 Assurance 2 Crosby Lakeside Adventure Centre H Full review of systems and procedures in operation Assurance 25 Commissioning & Partnerships (Peter Moore) Contracts & Commissioning H Review of procurement and contract management arrangements across a sample of commissioned services in respect of Adult Social Care, Childrens Social Care and Public Health Domiciliary Care H Full review of systems and procedures in place including both inhouse and externally provided aspects of the service. Assurance 30 Assurance 20 Vulnerable People (Tina Wilkins) Adult Social Care Complaints H Compliance with statutory guidance in respect of ASC complaints. Assurance 10 Adult Social Care Assessment Team Workflows (inc Adult Safeguarding) H Assess compliance with documented workflows in respect of assessment of Adult Social Care referrals. Review to include Adult Safeguarding Team. Assurance 20 Public Health (Janet Atherton) Performance Management Framework H Provision of assurance that new Public Health Performance Management Framework has been successfully implemented.
CORPORATE SERVICES Auditable Area Priority Audit Outline Audit Type Indicative Corporate Finance & ICT (Margaret Rawding) Client Team - arvato Contract Management M Application of the arvato contract with particular emphasis on payments made to arvato and governance arrangements. Assurance 10 Leasing H Provide assurance that leases entered into are appropriate and comply with all relevant legislation and Council policies. Procurement H Review of systems and procedures including mitigation of fraud risks Assurance 25 Budget Monitoring H Review to provide assurance in respect of successful implementation and effectiveness of revised budget monitoring process. Banking Contract M Determine whether the Council is obtaining best value from the current contract in order to inform forthcoming tender process. Assurance 10 VFM 10 Income Systems H Review of the Council's systems for collecting, recording and accounting for income. VFM 25 Benefits Verification Policy M Follow Up of 2013/14 review Assurance 5 Annual Billing Checks H Check to provide assurance regarding the uplift of revenues and benefits parameters in the core system (Northgate) Assurance 7 Debt Management H Review will focus on the robustness of systems for pursuing debts. Assurance 20
CORPORATE SERVICES (Contd.) Auditable Area Priority Audit Outline Audit Type Indicative Corporate Legal Services (Jill Coule) Case Management M Review usage of the Case Management System to ensure comprehensive and consistent usage. Corporate Personnel (Mark Dale) Payroll Client Team H Review of Client Function and contract monitoring arrangements Assurance 25 Casual Employees H Provide assurance regarding compliance with corporate policy in respect of casual employees. Occupational Health Unit H Full review of systems and procedures Assurance 10 Pre Employment Screening Checks (inc. CRB Council Processes) H Review will assess compliance with relevant legislation, policies and procedures to ensure all required checks are undertaken on Council employees. Assurance 20 HR Transactional Services B/F Completion of review carried forward from 2013/14 Assurance 4 Neighbourhoods (Andrea Watts) Neighbourhoods TBC Area(s) of Review to be Determined To be Confirmed 20 Corporate Communications Marketing & Advertising M Determine whether current procurement practices in respect of marketing and advertising support the corporate approach and represent best value for money. Governance & Civic Services (Andrea Watts) VFM 20 Mayors Charity M To undertake an independent examination of the accounts in accordance with Charity Commission Guidelines and produce an Independent Examiners Report. Assurance 10
BUILT ENVIRONMENT Auditable Area Priority Audit Outline Audit Type Indicative Investment Programme & Infrastructure (Amanda Langan) Asset & Property Management H Review will provide assurance that the Council obtains best consideration when disposing of land / buildings and derives best value in the usage and management of its land and property assets. VFM 20 Renovation Grants / DFG B/F H Completion of review carried forward from 2013/14 Assurance 6 Integrated Capital Transport Grant M Independent examination and certification of 2013/14 grant claim. Grant Certification 3 Local Sustainable Transport Fund Grant M Independent examination and certification of 2013/14 grant claim. Grant Certification 3 KADOE M DVLA Data Governance & Contract Compliance Assessment. Assurance 3 Environment (David Packard) Licencing & Regulation B/F M Review of compliance with legislation in respect of charges and accounting for taxi licence fees Pest Control M Full review with a focus on the impact of introducing charges for Pest Control and the system of charging / concessions. Economy & Tourism (Mark Long) Southport Market H Full review of systems and procedures Assurance 20 Events e.g. Fireworks, Airshow, Classical Concerts H Full review of arrangements to mitigate risks in respect of sample of events. Assurance 10
STREETSCENE Landscape Services (Rajan Paul) Grounds Maintenance M Full review of client function / contract monitoring arrangements Registrars M Full review of systems and procedures Golf Courses M Full review of systems and procedures for the collection, security and banking of income (to include 'mystery golf visits and ticket checks) Direct Services (Andrew Walker) Building Cleaning H Full review of systems and procedures Assistive Technology H Follow up of 2013/14 review Assurance 5 Cleansing Traded Services H Full review of systems and procedures across the following traded services : Skips Service, Bulky Items Collection Service and Commercial Waste W aste Collection Service H Provide support to the proposed re-modelling of the Council's Waste Collection Service Assurance 35 VFM 30
CORPORATE GOVERNANCE, ANTI FRAUD & PROJECT SUPPORT Auditable Area Priority Audit Outline Audit Type Indicative Corporate Governance To Be Allocated TBC To Be Allocated N/A 30 Anti Fraud Warrington MBC TBC Anti Fraud work to be delivered by Warrington MBC. Areas to be Anti Fraud 20 determined. Review of Confidential Reporting Arrangemnts H Completion of review being undertaken by W arrington MBC Anti Fraud 3 Implementation of Actions arising from the Strategic Anti Fraud Review 2013/14 H To be supported by W arrington MBC Anti Fraud 17 Direct Payments H Review to focus on controls in place to mitigate fraud risks Anti Fraud 15 Local Council Tax Reduction Scheme (LCTRS) H Confirm the Scheme has been correctly implemented by arvato and that controls are in place to prevent/detect fraudulent claims. Anti Fraud 15 Blue Badge H Review focusing on controls in place to mitigate fraud risks. Will also cover implementation of new national Blue Badge system introduced in 2013. Anti Fraud 15 Business Rates H Review controls in respect of reliefs and discounts claimed to ensure fraud risks are being managed. Project Support Anti Fraud 15 Integrated Adults Social Care System H Facilitate risk workshops and project boards to ensure risks are managed in accordance with the Corporate Risk Management Policy Project Support 15 Financial System Upgrade / Replacement H Internal Audit support to the project Project Support 15
Auditable Area Priority Audit Outline Audit Type Indicative Information Governance H To attend meetings, provide consultative advice and support ICT 5 throughout the year in relation to the review of Information Goverance that it is currently in progress. Mobile Devices/Computing H Review of procedures and mechanisms in place in relation to ICT 20 mobile computing, the security and usage of devices and the security of information contained on such devices. In addition, to conduct a follow-up audit of the Mobile Devices Audit where the audit opinion was Poor. b/fwd from 2013/14 Internet H Assess council-wide internet usage and associated controls including Bloxx filtering software ICT 25 Information Governance - Schools H Review requested by the Head of Learning Support to determine the adequacy of arrangements within schools. To include arrangements re: Data Protection and Freedom of Information ICT ICT 30 ICT - Assurance Mapping L Activities to determine the level of reliable third party assurance ICT 20 provided across the Authority. Integrated Adult System (IAS) H Attend meetings and provide advice and support to Head of ICT - Project Support 5 Transformation as required. Payment Card Iindustry - Data Security H Attend meetings and provide advice and support to assist in ICT 5 Standards (PCI- DSS) ensuring the Authority meets its continuing PCI-DSS compliance requirements. Undertake follow-up audits of various establishments to ensure that procedures regarding the retention and disposal of Streamline card payment receipts are compliant with PCI DSS/Card issuer requirements. Sefton at Work ICT Security Audit (Chargeable) M A request has been made for an audit of the Sefton at Work ICT 5 Information Security Plan in accordance with their funding requirements. W arrington (Patch Management) N/A Compliance with Public Services Network Requirements ICT 10 W arrington (Schools Information Governance) N/A Review of support provided to W arrington schools ICT 20 Warrington (Data Protection) H Review of areas identified in the Information Commisioner's Data Protection Audit Guide ICT 10
Internal Audit Resource Availability - 2014/15 2014/15 Total Staff 2088 Less: Public Holidays 64 Annual Leave 261 Closedown 32 Total Available 1731 Less Audit Activity Outside the Audit Plan: Professional Training 7 Courses / Seminars 8 Other (incl ECDL & ITQ) 18 Audit Improvement 17 Supervision & Management - Audit 137 CIA Supervision & Management (Inc. Risk) 120 Total for Planned Audit Work 1424 Utilisation of total available days (% ) 82%