Meeting documents
Audit and Risk Management Committee
Thursday, 28th June 2007
Venue : Committee Room 2 - Wallasey Town Hall
Index to Agendas
- DECLARATIONS OF INTEREST
- MINUTES
- APPOINTMENT OF VICE CHAIR
- FINANCE AND BEST VALUE: ANNUAL AUDIT AND INSPECTION LETTER
- FINANCE AND BEST VALUE: AUDIT AND INSPECTION PLAN
- FINANCE AND BEST VALUE: SOCIAL SERVICES BUDGETARY CONTROL
- GRANT CLAIMS AND RETURNS - AUDIT COMMISSION REPORT
- DATA QUALITY REVIEW
- AUDIT COMMISSION REVIEW OF INTERNAL AUDIT
- COMPREHENSIVE PERFORMANCE ASSESSMENT USE OF RESOURCES ACTION PLAN PROGRESS
- AUDIT COMMISSION REPORTS
- STATEMENT ON INTERNAL CONTROL
- CORPORATE RISK AND INSURANCE MANAGEMENT
- INTERNAL AUDIT PERFORMANCE MANAGEMENT
- INTERNAL AUDIT WORK: MARCH TO JUNE 2007
- INTERNAL AUDIT ANNUAL REPORT
- OFFICE SECURITY
- MUSEUM AND ART GALLERY SERVICE
- REVIEW OF THE SYSTEM OF INTERNAL AUDIT
- STATEMENT OF ACCOUNTS
- CORPORATE GOVERNANCE
- MEMBERS TRAINING
- SUBMISSION TO ALARM AWARDS 2007
- ANY OTHER URGENT BUSINESS APPROVED BY THE CHAIR
Item 1 - DECLARATIONS OF INTEREST
Summary:
Members are asked to consider whether they have personal or prejudicial interests in connection with any item(s) on this agenda and, if so, to declare them and state what they are.
Item 2 - MINUTES
Summary:
To receive the minutes of the meeting held on 29 March 2007, which were received or approved by the Council.
Item 3 - APPOINTMENT OF VICE CHAIR
Summary:
The Committee is requested to give consideration to the appointment of a Vice-Chair.
Item 4 - FINANCE AND BEST VALUE: ANNUAL AUDIT AND INSPECTION LETTER
Summary:
Annual Audit and Inspection Letter presented by the District Auditor to the Cabinet on 24 May 2007 (minute 13 refers).
Attachments: (click on an attachment to view it)
Item 5 - FINANCE AND BEST VALUE: AUDIT AND INSPECTION PLAN
Summary:
This report is to inform Members of the proposed planning arrangements underlying the statutory audit and inspection work by the Audit Commission for 2007-2008. A copy of the detailed plan prepared by the Audit Commission is attached for information, and was considered by the Cabinet on 24 May 2007 (minute 14 refers).
Recommendation:
That the report be noted.
Attachments: (click on an attachment to view it)
Item 6 - FINANCE AND BEST VALUE: SOCIAL SERVICES BUDGETARY CONTROL
Summary:
This report presents Members with the final report of the Audit Commission review of budget monitoring arrangements in Social Services. The Cabinet considered the report at its meeting held on 24 May 2007 (minute 15 refers) and noted the report and improvements that are being made as set out in the Audit Action Plan. The report focuses on Adult Social Services but reference is made to actions by the Directors of Children and Young People and Finance.
Recommendation:
That the report and the improvements being made in the financial management of the Adults Social Services Department be noted.
Attachments: (click on an attachment to view it)
Item 7 - GRANT CLAIMS AND RETURNS - AUDIT COMMISSION REPORT
Summary:
This report provides Members with details of issues raised in the Audit Commission report on grant claims relating to the 2005/06 financial year. It also explains how the issues raised in the Audit Commission report will be addressed.
Recommendation:
That the report be noted.
Attachments: (click on an attachment to view it)
Item 8 - DATA QUALITY REVIEW
Summary:
Audit Commission Report
Attachments: (click on an attachment to view it)
Item 9 - AUDIT COMMISSION REVIEW OF INTERNAL AUDIT
Summary:
The Audit Commission is required to review the effectiveness of internal audit in all Local Authorities and a significant part of the review process is a three yearly comparison of internal audit with the CIPFA Code of Practice for Internal Audit. This has recently been completed and the report is attached (Appendix I). The overall conclusion of the Audit Commission is "Internal Audit provides effective service and makes a good contribution to the Council's system of internal control".
The report sets out five key recommendations to further strengthen Internal Audit and an Action Plan has been prepared to address the issues (Appendix II).
Recommendation:
That the report be noted.
Attachments: (click on an attachment to view it)
Item 10 - COMPREHENSIVE PERFORMANCE ASSESSMENT USE OF RESOURCES ACTION PLAN PROGRESS
Summary:
This report provides an update on progress achieved against the Use of Resources (UoR) action plan. This will be assessed in the forthcoming Use of Resources inspection to be undertaken by the Audit Commission and which forms part of the Comprehensive Performance Assessment (CPA).
Recommendation:
That the progress in delivering the Use of Resources Action Plan be noted.
Attachments: (click on an attachment to view it)
Item 11 - AUDIT COMMISSION REPORTS
Summary:
This report summarises reviews undertaken by the Audit Commission since April 2006, and details the action that Wirral Council has subsequently taken to implement the recommendations contained within the associated reports.
Recommendation:
That the report be noted.
Attachments: (click on an attachment to view it)
Item 12 - STATEMENT ON INTERNAL CONTROL
Summary:
Regulation 4 of the Accounts and Audit Regulations 2003, as amended in 2006, specifies that a Statement on Internal Control (SIC) should be published together with the financial statements.
Recommendation:
That the Statement on Internal Control for 2006/07 be signed by the Chief Executive and Leader of the Council.
Attachments: (click on an attachment to view it)
Item 13 - CORPORATE RISK AND INSURANCE MANAGEMENT
Summary:
This report provides information to Members on progress made in corporate risk and insurance management against the objectives for these services, and anticipated developments in the coming months.
Recommendation:
That the report be noted.
Attachments: (click on an attachment to view it)
Item 14 - INTERNAL AUDIT PERFORMANCE MANAGEMENT
Summary:
Following the introduction of the new CIPFA Code of Practice for Internal Audit in Local Government and a recent review of the Internal Audit service by the Audit Commission a number of indicators for regularly measuring the performance of the audit service have been implemented to enhance those already in use.
Recommendation:
That the introduction of the new performance indicators for Internal Audit be agreed, in line with the Audit Commission recommendation.
Attachments: (click on an attachment to view it)
Item 15 - INTERNAL AUDIT WORK: MARCH TO JUNE 2007
Summary:
In order to assist in effective corporate governance and fulfil statutory requirements, the Internal Audit Section of the Finance Department reviews management and service delivery arrangements within the Council as well as financial control systems. Work areas are selected for review on the basis of risks as assessed by Internal Audit in consultation with Chief Officers and Managers.
Recommendation:
That the report be noted.
Attachments: (click on an attachment to view it)
Item 16 - INTERNAL AUDIT ANNUAL REPORT
Summary:
The Internal Audit Section of the Finance Department plans and completes audits to review all relevant areas of risk. Reports, including recommendations produced following audits are presented to managers and an overall report is produced annually.
This report presents the Annual Audit Report for 2006/2007.
Recommendation:
That the report be noted.
Attachments: (click on an attachment to view it)
Item 17 - OFFICE SECURITY
Summary:
This report summarises the work undertaken by Internal Audit to evaluate the adequacy of building security arrangements in operation at all of the major office complexes.
Recommendation:
That the report be noted.
Attachments: (click on an attachment to view it)
Item 18 - MUSEUM AND ART GALLERY SERVICE
Summary:
This report summarises the work undertaken by Internal Audit to evaluate the controls in operation within the Museums and Art Gallery service.
Recommendation:
That a further report be presented to update on the implementation to the next meeting of this Committee.
Attachments: (click on an attachment to view it)
Item 19 - REVIEW OF THE SYSTEM OF INTERNAL AUDIT
Summary:
The Department for Communities and Local Government (DCLG) has issued amended regulations in 2006 to the Accounts and Audit Regulations, which specify that there should be a review of “the system of internal audit” conducted annually, and its results reviewed by a committee,as part of the Statement on Internal Control (SIC). The review of the “system” is more than a review of “internal audit”.
A review of internal audit has been conducted on the basis of a self-assessment of compliance with the CIPFA Code of Practice for Internal Audit in Local Government, a Customer Satisfaction Survey, in accordance with the current advice available and the findings of the Audit Commission review of internal audit. The conclusion is that the internal audit section is performing effectively and making a good contribution to the control environment of the Council. Action Plans have been developed to address areas for improvement.
Recommendation:
That the report be noted.
Attachments: (click on an attachment to view it)
Item 20 - STATEMENT OF ACCOUNTS
Attachments: (click on an attachment to view it)
Item 21 - CORPORATE GOVERNANCE
Summary:
This report summarises the work undertaken by Internal Audit during 2006/07 to review the implementation of Corporate Governance in accordance with the CIPFA/SOLACE Guidance Note and Framework in compliance with the Local Government Accounts and Audit Regulations 2006.
Recommendation:
That the report be noted.
Attachments: (click on an attachment to view it)
Item 22 - MEMBERS TRAINING
Summary:
The CIPFA guidance Audit Committees – Practical Guidance for Local Authorities recommends that the Members of an Audit Committee should receive specific training in their role and responsibilities as Members of that Committee. This report recommends suitable training.
Recommendation:
That Members agree to continue the existing specific training.
Attachments: (click on an attachment to view it)
Item 23 - SUBMISSION TO ALARM AWARDS 2007
Summary:
This report provides information to Members concerning ALARM and its awards programme and describes a submission from the Council in the Asset Risk category.
Recommendation:
(1) That the Committee determines if it wishes to send a Member to the Awards Ceremony.
(2) That attendance be referred to the Cabinet for approval of duty.
Attachments: (click on an attachment to view it)
Item 24 - ANY OTHER URGENT BUSINESS APPROVED BY THE CHAIR
Agenda Published: 15 June 2007