Internal Audit Annual Plan 2014/15

(1)

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 2nd Floor, Magdalen House 30 Trinity Road, Bootle. L20 3NJ

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Audit Plan 2014/15

Audit Plan 2014-15 - Summary

Directorate/Area

Days

Allocated

% of Total

Days

Young People and Families

149 10%

Older People

152 11%

Public Health

15 1%

Corporate Services

266 19%

Streetscene

130 9%

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%

Audit Type

Days

Allocated

% of Total

Days

(3)

YOUNG PEOPLE & FAMILIES

Auditable Area Priority Audit Outline Audit T ype Indicative

Days Vulnerable Children (M arlyn Banham)

Children with Disabilities B/F H Completion of review carried forward from 2013/14 Assurance 2

Adoption Reform Grant H Independent exam ination 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 sam ple of

Childrens Centres.

Assurance 25

Fam ily Centres M Review of systems and procedures in operation at a sam ple of

Childrens Centres.

Assurance 15

Youth Service H Review of the com missioning process and Client monitoring

arrangements.

Assurance 20

Troubled Fam ilies H Independent exam ination and certification of a sample of resultes

based claims in 2014/15

Grant Certification 8

Learning & Support (M ike McSorley)

Cam bridge Road Adult Education Centre H Review of systems and procedures Assurance 15

Schools - Em ployees B/F H Completion of review carried forward from 2013/14 Assurance 10

Schools - Income Systems & Funding (inc lettings)

H Review of systems for receipt of income and funding. Assurance 15

Schools Charge Cards H Review to provide assurance in respect of appropriate use

of charge cards and compliance with relevant policies.

Assurance 15

Free School Meals M Review of systems and procedures Assurance 15

(4)

OLDER PEOPLE

Days Health & Wellbeing (Steve Deakin)

Atkinson Centre H Full review of system s and procedures in operation Assurance 20

Netherton Activity Centre & Litherland Sports Park

H Full review of system s 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 system s and procedures in operation Assurance 25

Commissioning & Partnerships (Peter Moore)

Contracts & Com missioning H Review of procurement and contract managem ent

arrangements across a sam ple of commissioned services in respect of Adult Social Care, Childrens Social Care and Public Health

Assurance 30

Dom iciliary Care H Full review of system s and procedures in place including both

in-house and externally provided aspects of the service.

Assurance 20

Vulnerable People (T ina Wilkins)

Adult Social Care Com plaints H Compliance with statutory guidance in respect of ASC

complaints.

Assurance 10

Adult Social Care Assessm ent Team W orkflows (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 Managem ent Fram ework H Provision of assurance that new Public Health Perform ance Managem ent Framework has been successfully im plem ented.

(5)

CORPORATE SERVICES

Days Corporate Finance & ICT (M argaret Rawding)

Client Team - arvato Contract Managem ent M Application of the arvato contract with particular emphasis on payments made to arvato and governance arrangem ents.

Assurance 10

Leasing H Provide assurance that leases entered into are appropriate and

comply with all relevant legislation and Council policies.

Assurance 15

Procurement H Review of systems and procedures including m itigation of fraud

risks

Assurance 25

Budget Monitoring H Review to provide assurance in respect of successful

implem entation and effectiveness of revised budget m onitoring process.

Assurance 10

Banking Contract M Determine whether the Council is obtaining best value from the

current contract in order to inform forthcoming tender process.

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 system s for pursuing

debts.

(6)

CORPORATE SERVICES (Contd.)

Days Corporate Legal Services (Jill Coule)

Case Managem ent M Review usage of the Case Management System to ensure

comprehensive and consistent usage.

Assurance 15

Corporate Personnel (Mark Dale)

Payroll Client Team H Review of Client Function and contract m onitoring arrangements Assurance 25

Casual Em ployees H Provide assurance regarding compliance with corporate policy in

respect of casual em ployees.

Assurance 15

Occupational Health Unit H Full review of system s and procedures Assurance 10

Pre Em ploym ent 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.

VFM 20

Governance & Civic Services (Andrea Watts)

Mayors Charity M To undertake an independent examination of the accounts in

accordance with Charity Commission Guidelines and produce an Independent Examiners Report.

(7)

BUILT ENVIRONMENT

Days Investment Programme & Infrastructure (Amanda Langan)

Asset & Property Managem ent H Review will provide assurance that the Council obtains best consideration when disposing of land / buildings and derives best value in the usage and m anagem ent 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 exam ination and certification of 2013/14 grant claim . Grant Certification 3 Local Sustainable Transport Fund Grant M Independent exam ination and certification of 2013/14 grant claim . Grant Certification 3

KADOE M DVLA Data Governance & Contract Com pliance 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

Assurance 15

Pest Control M Full review with a focus on the im pact of introducing charges for

Pest Control and the system of charging / concessions.

Assurance 15

Economy & Tourism (M ark Long)

Southport Market H Full review of system s 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.

(8)

(9)

STREETSCENE

Landscape Services (Rajan Paul)

Grounds Maintenance M Full review of client function / contract monitoring

arrangements

Assurance 15

Registrars M Full review of systems and procedures Assurance 15

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)

Assurance 15

Direct Services (Andrew Walker)

Building Cleaning H Full review of systems and procedures Assurance 15

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

Assurance 35

W aste Collection Service H Provide support to the proposed re-modelling of the

Council's Waste Collection Service

(10)

Auditable Area Priority Audit Outline Audit T ype Indicative Days Corporate Governance

To Be Allocated TBC To Be Allocated N/A 30

Anti Fraud

W arrington MBC TBC Anti Fraud work to be delivered by W arrington MBC. Areas to be

determ ined.

Anti Fraud 20

Review of Confidential Reporting Arrangemnts H Completion of review being undertaken by W arrington MBC Anti Fraud 3 Im plem entation 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 m itigate fraud risks Anti Fraud 15

Local Council Tax Reduction Schem e (LCTRS) H Confirm the Scheme has been correctly implemented by arvato and that controls are in place to prevent/detect fraudulent claim s.

Anti Fraud 15

Blue Badge H Review focusing on controls in place to mitigate fraud risks. W ill

also cover im plem entation of new national Blue Badge system introduced in 2013.

Anti Fraud 15

Business Rates H Review controls in respect of reliefs and discounts claim ed to

ensure fraud risks are being managed.

Anti Fraud 15

Project Support

Integrated Adults Social Care System H Facilitate risk workshops and project boards to ensure risks are managed in accordance with the Corporate Risk Managem ent Policy

Project Support 15

Financial System Upgrade / Replacement H Internal Audit support to the project Project Support 15

(11)

ICT

Days

Inform ation Governance H To attend m eetings, provide consultative advice and support

throughout the year in relation to the review of Inform ation Goverance that it is currently in progress.

ICT 5

Mobile Devices/Computing H Review of procedures and m echanism s in place in relation to

mobile computing, the security and usage of devices and the security of inform ation 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

ICT 20

Internet H Assess council-wide internet usage and associated controls

including Bloxx filtering software

ICT 25

Inform ation Governance - Schools H Review requested by the Head of Learning Support to determ ine the adequacy of arrangements within schools. To include arrangements re: Data Protection and Freedom of Information

ICT 30

ICT - Assurance Mapping L Activities to determine the level of reliable third party assurance provided across the Authority.

ICT 20

Integrated Adult System (IAS) H Attend meetings and provide advice and support to Head of Transformation as required.

ICT - Project Support 5 Payment Card Iindustry - Data Security

Standards (PCI - DSS)

H Attend meetings and provide advice and support to assist in ensuring the Authority meets its continuing PCI-DSS compliance requirements. Undertake follow-up audits of various

establishm ents to ensure that procedures regarding the retention and disposal of Streamline card payment receipts are com pliant with PCI DSS/Card issuer requirements.

ICT 5

Sefton at W ork ICT Security Audit (Chargeable) M A request has been made for an audit of the Sefton at W ork Information Security Plan in accordance with their funding requirements.

ICT 5

W arrington (Patch Managem ent) N/A Compliance with Public Services Network Requirem ents ICT 10

W arrington (Schools Information Governance) N/A Review of support provided to W arrington schools ICT 20

W arrington (Data Protection) H Review of areas identified in the Information Com misioner's Data Protection Audit Guide