Contact your Parish Council
2016/17 Operational Audit Plan
The plan below has been updated to reflect the 3 verbal updates given to members during the Audit, Governance and Standards Committee meeting on the 21/03/16. I have highlighted these in red.
Project titles and descriptions |
Plan Days |
2016/17 Updates |
Core Finance Reviews |
|
|
Payroll - Substantive testing on high risk areas, including procedures for starters and leavers |
52 |
Retained per original plan |
Housing Benefits - To review any changes to process and test key controls, considering particularly online services. |
122 |
Retained per original plan but shift focus slightly to include self and online services |
Accounts Payable - To verify any changes to the system since 2015/16 and substantive testing of invoice payment |
10 |
Retained per original plan |
General Ledger: Journals & Feeder Systems - Document system and test key controls |
15 |
Retained per original plan |
Treasury Management - To review compliance with treasury management strategy, in particular capital borrowing. |
15 |
Retained per original plan |
Corporate Governance Reviews |
|
|
Freedom of Information - To review processes and controls for ensuring compliance with statutory obligations. |
15 |
Retained per original plan |
ICT Controls and Access - To review ICT access controls on key systems, including remote access. Also considering action in response to external ICT reviews. |
82 |
Retained per original plan |
Corporate Governance - To build on initial review in 2015/16 and consider the Council’s arrangements for meeting the revised Corporate Governance Code applicable from 1 April 2016. |
10 |
Retained per original plan |
Corporate Projects Review - To consider management of corporate projects |
10 |
Moved to 16/17 plan following deferral from 15/16. |
Performance Management - To review implementation of refreshed service planning and performance management processes. |
10 |
Retained per original plan |
Operational Reviews |
|
|
Park & Ride - To review contract management, including data validation of information provided by contractor. |
15 |
Moved to 16/17 following deferral from 15/16 to assess impact of P&R site closure on scope. |
Public Conveniences - To review basis of charging for maintenance and continuing service provision.
|
15 |
Addition to 16/17 plan following discussion with officers. |
ICT Procurement - To review effectiveness of ICT procurement both centrally through the Project Framework and within services.
|
7 2 |
Retained from original plan |
Crematorium - To assess regulatory compliance and development plan |
15 |
Retained from original plan |
Facilities Management - To review facilities service against its service plan. |
15 |
Retained from original plan |
HR Policy Compliance - To review effectiveness of measures to monitor and enforce compliance with HR policies. |
8 |
Retained from original plan |
Discretionary Housing Payments - To review compliance with policy on awarding discretionary housing payments, including exercise of judgement and payment controls. |
10 |
Addition to 16/17 plan following deferral from 15/16 to align with work elsewhere in the Partnership |
Tourism - To review progress on achieving aims set out in the Destination Management Plan |
15 |
Re-scoped from original plan to narrow focus (was ‘museum & tourism). |
Parks & Open Spaces - To review parking strategy plus controls on Mote Park car park ticketing and season ticket controls. |
15 |
Retained from original plan but scope broadened to include Mote Park parking charges |
Hazlitt - To review adequacy of the Contract monitoring arrangements |
15 |
Retained from original plan |
Community Safety Unit - To consider CSU workload management and response times |
15 |
Addition to 16/17 plan following discussion with officers. |
Residents’ Parking - To review administration of permits and controls for handling income, including new online facility
|
82 |
Retained from original plan but scope broadened to include online applications |
Public Health - To review progress again range of delivery plans plus use and accounting of grant funding
|
15 |
Addition to 16/17 plan following discussion with officers. |
Building Control Operations - To review service delivery of fee earning and non-fee earning services and controls on income handling. Also consider complaints management and KPIs.
|
15 |
Retained from original plan |
Elections - To focus on IER and project management of elections process |
15 |
Retained from original plan |
Land Charges - To review service performance and income handling controls.
|
6 2 |
Retained from original plan |
Non-Project Work |
|
|
Audit Committee Support - Attendance at, preparation and advice to Audit Committee and Members, including training and briefings
|
13 |
Retained from original plan, increase from 10 days to include briefings programme. |
Recommendation Follow-Up - Consider implementation of audit recommendations as part of quarterly exercise.
|
40 |
Reduced from 60 days originally, following working through of backlog |
Counter Fraud Support - To monitor and refresh corporate policies and administer and investigate matches identified by National Fraud Initiative (NFI) and Kent Intelligence Network (KIN)
|
40 |
Increased from 20 days to reflect need for policy refresh and creation of KIN |
Risk Management Support - To assist the Council in identifying and managing strategic and operational risks. |
40 |
Increased from 20 days to reflect anticipated expansion of audit role |
Project Board Support - To contribute directly to project boards. |
3 |
Reduced from 8 days following reduction in number of projects. |
Contingency - To provide space for responses to risks arising in year, including requests for ad hoc advice or support |
50 |
Retained from original plan, aimed at 10% contingency |
Projects removed from 2016/17 Plans |
|
|
Online Management |
0 |
Objectives included in scope of 15/16 Customer Services review. |
ICT Networks |
0 |
Brought forward to 2015/16 following discussion with officers |
CCTV |
0 |
Deferred to 17/18 pending review of contract. |
Building Control Fees |
0 |
Swapped with operational review following discussion with officers, so deferred until 2017/18. |
Total Audit Days |
500 |
|
2 Shared service review jointly funded from audit plans of participating authorities.