Archived decisions
Sum total
Hampshire County Council |
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Internal audit plan 2005/06 |
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Summary - total days by client |
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Resources (days) 2004/05 original plan |
Resources (days) 2004/05 revised |
Audit client |
Resources (days) 2005/06 |
Resources (days) 2006/07 |
Resources (days) 2007/08 |
Hampshire County Council |
|||||
208 |
211 |
Corporate activities |
156 |
158 |
158 |
473 |
428 |
Social Services |
#REF! |
#REF! |
#REF! |
863.5 |
#REF! |
Education |
#REF! |
#REF! |
#REF! |
82 |
62 |
Chief Executive |
#REF! |
#REF! |
#REF! |
230 |
186.5 |
Recreation and Heritage |
#REF! |
#REF! |
#REF! |
70.5 |
72.5 |
Human Resources |
#REF! |
#REF! |
#REF! |
183 |
158 |
Environment |
#REF! |
#REF! |
#REF! |
#REF! |
#REF! |
Treasurer's |
#REF! |
#REF! |
#REF! |
#REF! |
#REF! |
Property, Business and Regulatory |
#REF! |
#REF! |
#REF! |
#REF! |
#REF! |
IT Services |
#REF! |
#REF! |
#REF! |
#REF! |
#REF! |
Special investigations including fraud and irregularity |
#REF! |
#REF! |
#REF! |
#REF! |
#REF! |
Total for Hampshire County Council |
#REF! |
#REF! |
#REF! |
#REF! |
#REF! |
Total for Hampshire Police Authority |
#REF! |
#REF! |
#REF! |
260 |
251 |
Total for Hampshire Fire and Rescue Authority |
213 |
206 |
194 |
32 |
#REF! |
Total for Magistrates Courts |
#REF! |
#REF! |
0 |
685.5 |
685.5 |
Total for FE Colleges |
684 |
684 |
684 |
41 |
41 |
Total for other external clients |
26 |
0 |
0 |
#REF! |
#REF! |
Total audit plan |
#REF! |
#REF! |
#REF! |
Corp
Hampshire County Council |
||||||||||
Internal audit plan 2005/06 - corporate |
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Resources (days) 2004/05 original plan |
Resources (days) 2004/05 revised plan |
Outcome |
Stakeholder / customer |
Target date |
Responsible officer |
Resources (days) 2005/06 |
2006/07 (days) |
2007/08 (days) |
Source/evidence | |
18 |
18 |
1 |
Annual internal audit report |
Governance Committee |
June 2006 |
EK/KS/TT |
10 |
10 |
10 |
Departmental opinions x 9 |
Cabinet |
||||||||||
inc in above |
inc in above |
2 |
Assurance statement |
Governance Committee |
June 2006 |
EK/KS/TT |
inc in above |
Departmental statements x 9 | ||
Cabinet |
||||||||||
10 |
10 |
3 |
Audit strategy |
Governance Committee |
Jan 2006 |
EK/KS/TT |
5 |
5 |
5 |
Professional / legislative / |
. |
CMT |
sector changes | ||||||||
TMT |
||||||||||
4 |
Annual internal audit plan: |
TMT |
EK/KS/TT/ |
Departmental plans x 9 | ||||||
15 |
15 |
- preparation |
Feb/Mar 2006 |
AMs |
15 |
15 |
15 |
|||
15 |
15 |
- monitoring |
monthly |
15 |
15 |
15 |
||||
- quarterly reporting |
quarterly |
10 |
10 |
10 |
||||||
5 |
5 |
5 |
Progress reports |
Governance Committee |
Half year |
EK/KS/TT |
8 |
5 |
5 |
Departmental progress reports |
CMT |
Monitoring reports | |||||||||
TMT |
||||||||||
25 |
25 |
6 |
Quality assurance accreditation retained |
Standards Committee |
June 2006 |
ASMT |
5 |
5 |
5 |
Quarterly reviews |
CMT |
||||||||||
TMT |
||||||||||
10 |
10 |
7 |
Audit Commission reliance |
Governance Committee |
July 2006 |
EK/TT/KS |
10 |
10 |
10 |
Regular liaison meetings |
CMT |
Sharing information | |||||||||
TMT |
Review of files | |||||||||
8 |
Corporate working groups |
CMT |
Ongoing |
ASMT |
Agendas and minutes | |||||
25 |
25 |
- IT related |
TMT |
10 |
10 |
10 |
||||
25 |
25 |
- SAP |
15 |
15 |
15 |
|||||
5 |
5 |
- other eg corporate |
5 |
5 |
5 |
|||||
accounting forum |
||||||||||
9 |
Advice |
CMT |
Ongoing |
ASMT |
Ad hoc requests | |||||
15 |
15 |
- computer audit |
TMT |
10 |
10 |
10 |
||||
5 |
5 |
- other eg Financial regs, |
5 |
5 |
5 |
|||||
standing orders |
||||||||||
0 |
3 |
- freedom of information |
3 |
3 |
3 |
|||||
10 |
Corporate governance |
Governance Committee |
June 2006 |
EK/TT/KS |
Audit reviews x10 | |||||
5 |
5 |
- standards committee |
Chief Executive |
0 |
5 |
5 |
Requests for advice | |||
20 |
20 |
- corporate advice |
20 |
20 |
20 |
|||||
10 |
10 |
- audit review |
10 |
10 |
10 |
|||||
11 |
Follow up |
0 |
0 |
|||||||
208 |
211 |
Total |
156 |
158 |
158 |
|||||
SS
Hampshire County Council |
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Internal audit plan 2005/06 - Social Services Department |
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Resources (days) 2004/05 original plan |
Resources (days) 2004/05 revised plan |
Outcome |
Stakeholder / customer |
Target date |
Responsible officer |
Resources (days) 2005/06 |
2006/07 (days) |
2007/08 (days) |
Source/evidence | |
15 |
15 |
1 |
Annual internal audit report |
SS DMT |
June 2005 |
SH/TT |
15 |
15 |
15 |
Dept annual audit plan/reports |
Executive member |
||||||||||
inc in above |
2 |
Assurance statement |
June 2005 |
SH/TT |
inc in above |
Annual internal audit report | ||||
3 |
Annual internal audit plan: |
|||||||||
8 |
8 |
- preparation |
SS department |
Feb/Mar 2005 |
SH/TT |
8 |
8 |
8 |
Risk assessment | |
TMT |
2004/05 delivery | |||||||||
Liaison with SS dept | ||||||||||
5 |
5 |
- monitoring |
SS department |
Monthly |
SH |
5 |
5 |
5 |
AMS reports | |
TMT |
||||||||||
1 |
2 |
4 |
Progress reports |
SS DMT |
Half yearly |
SH |
4 |
4 |
4 |
Progress sheets |
TMT |
SH |
|||||||||
30 |
30 |
5 |
Liaison / advice |
SS department |
On-going |
SH |
30 |
30 |
30 |
Ad hoc requests |
10 |
10 |
6 |
Follow-up |
As required |
SH |
15 |
15 |
15 |
2004/05 reports | |
7 |
Audit assignments: |
31 March 2005 |
||||||||
55 |
81 |
- key financial systems |
SH |
#REF! |
#REF! |
#REF! |
Detailed audit plan (Appendix A) | |||
182 |
141 |
- establishment visits |
SH |
#REF! |
#REF! |
#REF! |
||||
122 |
101 |
- departmental systems |
SH |
#REF! |
#REF! |
#REF! |
||||
20 |
20 |
- computer audit |
LE |
#REF! |
#REF! |
#REF! |
||||
0 |
0 |
- special investigations |
SH/WL |
0 |
0 |
0 |
||||
10 |
0 |
8 |
Systems development |
As required |
SH/LE |
0 |
0 |
0 |
Planned development programme | |
15 |
15 |
9 |
SBA development |
On-going |
SH |
10 |
0 |
0 |
Planned development programme | |
473 |
428 |
Total |
#REF! |
#REF! |
#REF! |
|||||
Educ
Hampshire County Council |
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Internal audit plan 2005/06 - Education Department |
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Resources (days) 2004/05 original plan |
Resources (days) 2004/05 revised plan |
Outcome |
Stakeholder / customer |
Target date |
Responsible officer |
Resources (days) 2004/05 |
2006/07 (days) |
2007/08 (days) |
Source/evidence | |
10 |
10 |
1 |
Annual internal audit report |
Education DMT |
June 2006 |
RC/KS |
10 |
10 |
10 |
Dept annual audit plan/reports |
Executive member |
||||||||||
0 |
0 |
2 |
Assurance statement |
June 2006 |
RC/KS |
inc in above |
Annual internal audit report | |||
3 |
Annual internal audit plan: |
|||||||||
6 |
6 |
- preparation |
Education department |
Feb/Mar 2006 |
RC/KS |
6 |
6 |
6 |
Risk assessment | |
TMT |
2004/05 delivery | |||||||||
Liaison with Education dept | ||||||||||
12 |
12 |
- monitoring |
Education department |
Monthly |
RC |
12 |
12 |
12 |
AMS reports | |
TMT |
||||||||||
1 |
1 |
4 |
Progress reports |
Education DMT |
Half yearly |
RC |
1 |
1 |
1 |
Progress sheets |
TMT |
RC |
|||||||||
60 |
60 |
5 |
Liaison / advice |
Education department |
Ongoing |
RC |
60 |
60 |
60 |
Ad hoc requests |
10 |
10 |
6 |
Follow-up |
As required |
RC |
10 |
10 |
10 |
2004/05 reports | |
7 |
Audit assignments: |
31 March 2005 |
||||||||
0 |
#REF! |
- key financial systems |
RC |
#REF! |
#REF! |
#REF! |
Detailed audit plan (Appendix B) | |||
496 |
#REF! |
- establishment visits |
RC |
#REF! |
#REF! |
#REF! |
||||
35 |
#REF! |
- establishment system audits |
RC |
#REF! |
#REF! |
#REF! |
||||
7.5 |
#REF! |
- short notice compliance audits |
RC |
#REF! |
#REF! |
#REF! |
||||
- SSCO verification audits |
RC |
#REF! |
#REF! |
#REF! |
||||||
10 |
#REF! |
- crsa programme |
RC |
#REF! |
#REF! |
#REF! |
||||
146 |
#REF! |
- departmental systems |
RC |
#REF! |
#REF! |
#REF! |
||||
55 |
#REF! |
- computer audit |
LE |
#REF! |
#REF! |
#REF! |
||||
0 |
0 |
- special investigations |
RC/WL |
0 |
0 |
0 |
||||
15 |
15 |
8 |
Systems development |
As required |
RC |
15 |
15 |
15 |
Planned development programme | |
0 |
0 |
9 |
SBA development |
Ongoing |
RC |
0 |
0 |
0 |
Planned development programme | |
863.5 |
#REF! |
Total |
#REF! |
#REF! |
#REF! |
|||||
Chief Ex
Hampshire County Council |
||||||||||
Internal audit plan 2005/06 - Chief Executives Department |
||||||||||
Resources (days) 2004/05 original plan |
Resources (days) 2004/05 revised plan |
Outcome |
Stakeholder / customer |
Target date |
Responsible officer |
Resources (days) 2005/06 |
2006/07 (days) |
2007/08 (days) |
Source/evidence | |
2 |
2 |
1 |
Annual internal audit report |
DMT |
June 2006 |
MB/TT |
2 |
2 |
2 |
Dept annual audit plan/reports |
Executive member |
||||||||||
2 |
Assurance statement |
June 2006 |
MB/TT |
inc in above |
inc in above |
inc in above |
Annual internal audit report | |||
3 |
Annual internal audit plan: |
|||||||||
6 |
6 |
- preparation |
Department |
Feb/Mar 2005 |
MB/TT |
6 |
6 |
6 |
Risk assessment | |
TMT |
2004/05 delivery | |||||||||
Liaison with dept | ||||||||||
2 |
2 |
- monitoring |
Department |
Monthly |
MB |
2 |
2 |
2 |
AMS reports | |
TMT |
||||||||||
2 |
0 |
4 |
Progress reports |
DMT |
Half yearly |
MB |
2 |
2 |
2 |
Progress sheets |
TMT |
MB |
|||||||||
1 |
1 |
5 |
Liaison / advice |
Department |
Ongoing |
MB |
1 |
1 |
1 |
Ad hoc requests |
2 |
0 |
6 |
Follow-up |
As required |
MB |
2 |
2 |
2 |
2004/05 reports | |
7 |
Audit assignments: |
31 March 2006 |
||||||||
20 |
20 |
- key financial systems |
MB |
#REF! |
#REF! |
#REF! |
Detailed audit plan (Appendix C) | |||
5 |
1 |
- establishment visits |
MB |
#REF! |
#REF! |
#REF! |
||||
42 |
30 |
- departmental systems |
MB |
#REF! |
#REF! |
#REF! |
||||
0 |
0 |
- computer audit |
LE |
#REF! |
#REF! |
#REF! |
||||
0 |
0 |
- special investigations |
MB/WL |
|||||||
0 |
0 |
8 |
Systems development |
As required |
MB/LE |
0 |
0 |
0 |
Planned development programme | |
0 |
0 |
9 |
SBA development |
Ongoing |
MB |
0 |
0 |
0 |
Planned development programme | |
82 |
62 |
Total |
#REF! |
#REF! |
#REF! |
|||||
R&H
Hampshire County Council |
||||||||||||||||
Internal audit plan 2005/06 - Recreation and Heritage Department |
||||||||||||||||
archives |
arts |
lib |
mus |
|||||||||||||
Resources (days) 2004/05 original plan |
Resources (days) 2004/05 revised plan |
Outcome |
Stakeholder / customer |
Target date |
Responsible officer |
Resources (days) 2005/06 |
2006/07 (days) |
2007/08 (days) |
Source/evidence |
|||||||
7 |
7 |
1 |
Annual internal audit report |
DMT |
June 2006 |
MB/TT |
7 |
7 |
7 |
Dept annual audit plan/reports |
1 |
2 |
2 |
2 |
7 | |
Executive member |
||||||||||||||||
2 |
Assurance statement |
June 2006 |
MB/TT |
inc in above |
inc in above |
inc in above |
Annual internal audit report |
|||||||||
3 |
Annual internal audit plan: |
|||||||||||||||
6 |
6 |
- preparation |
Department |
Feb/Mar 2005 |
MB/TT |
6 |
6 |
6 |
Risk assessment |
2 |
2 |
2 |
2 |
8 | ||
TMT |
2004/05 delivery |
|||||||||||||||
Liaison with dept |
||||||||||||||||
2 |
2 |
- monitoring |
Department |
Monthly |
MB |
2 |
2 |
2 |
AMS reports |
|||||||
TMT |
||||||||||||||||
0 |
0 |
4 |
Progress reports |
DMT |
Half yearly |
MB |
1 |
1 |
1 |
Progress sheets |
||||||
TMT |
MB |
|||||||||||||||
0 |
0 |
5 |
Liaison / advice |
Department |
Ongoing |
MB |
2 |
2 |
2 |
Ad hoc requests |
0.5 |
2 |
1 |
1.5 |
5 | |
0 |
2.5 |
6 |
Follow-up |
As required |
MB |
5 |
5 |
5 |
2004/05 reports |
0 |
0 |
0 |
1 |
1 | ||
7 |
Audit assignments: |
31 March 2006 |
||||||||||||||
65 |
65 |
- key financial systems |
MB |
#REF! |
#REF! |
#REF! |
Detailed audit plan (Appendix D) |
20 |
21 |
11 |
11 |
63 | ||||
26 |
27 |
- establishment visits |
MB |
#REF! |
#REF! |
#REF! |
0 |
53 |
11 |
16 |
80 | |||||
94 |
70 |
- departmental systems |
MB |
#REF! |
#REF! |
#REF! |
6 |
9 |
21 |
6 |
42 | |||||
30 |
7 |
- computer audit |
LE |
#REF! |
#REF! |
#REF! |
0 |
10 |
10 |
10 |
30 | |||||
0 |
0 |
- special investigations |
MB/WL |
0 |
0 |
0 |
||||||||||
0 |
0 |
- grant claims (in addition to plan) |
MB |
10 |
10 |
10 |
Additional work at cost to department |
|||||||||
0 |
0 |
8 |
Systems development |
As required |
MB/LE |
0 |
0 |
0 |
Planned development programme |
|||||||
0 |
0 |
9 |
SBA development |
Ongoing |
MB |
0 |
0 |
0 |
Planned development programme |
|||||||
230 |
186.5 |
Total |
#REF! |
#REF! |
#REF! |
|||||||||||
HR
Hampshire County Council |
||||||||||
Internal audit plan 2005/06 - Human Resources Department |
||||||||||
Resources (days) 2004/05 original plan |
Resources (days) 2004/05 revised plan |
Outcome |
Stakeholder / customer |
Target date |
Responsible officer |
Resources (days) 2005/06 |
2006/07 (days) |
2007/08 (days) |
Source/evidence | |
1 |
1 |
1 |
Annual internal audit report |
DMT |
June 2006 |
MB/TT |
1 |
1 |
1 |
Dept annual audit plan/reports |
Executive member |
||||||||||
2 |
Assurance statement |
June 2006 |
MB/TT |
inc in above |
inc in above |
inc in above |
Annual internal audit report | |||
3 |
Annual internal audit plan: |
|||||||||
6 |
6 |
- preparation |
Department |
Feb/Mar 2005 |
MB/TT |
2 |
2 |
2 |
Risk assessment | |
TMT |
2004/05 delivery | |||||||||
Liaison with dept | ||||||||||
2 |
2 |
- monitoring |
Department |
Monthly |
MB |
2 |
2 |
2 |
AMS reports | |
TMT |
||||||||||
0 |
0 |
4 |
Progress reports |
DMT |
Half yearly |
MB |
1 |
1 |
1 |
Progress sheets |
TMT |
MB |
|||||||||
0.5 |
0.5 |
5 |
Liaison / advice |
Department |
Ongoing |
MB |
5 |
5 |
5 |
Ad hoc requests |
1 |
0 |
6 |
Follow-up |
As required |
MB |
0 |
1 |
1 |
2004/05 reports | |
7 |
Audit assignments: |
31 March 2006 |
||||||||
0 |
0 |
- key financial systems |
MB |
#REF! |
#REF! |
#REF! |
Detailed audit plan (Appendix E) | |||
0 |
0 |
- establishment visits |
MB |
#REF! |
#REF! |
#REF! |
||||
50 |
53 |
- departmental systems |
MB |
#REF! |
#REF! |
#REF! |
||||
10 |
10 |
- computer audit |
LF |
#REF! |
#REF! |
#REF! |
||||
0 |
0 |
- special investigations |
MB/WL |
|||||||
0 |
0 |
8 |
Systems development |
As required |
MB/LE |
Planned development programme | ||||
0 |
0 |
9 |
SBA development |
Ongoing |
MB |
Planned development programme | ||||
70.5 |
72.5 |
Total |
#REF! |
#REF! |
#REF! |
|||||
Env
Hampshire County Council |
||||||||||
Internal audit plan 2005/06 - Environment Department |
||||||||||
Resources (days) 2004/05 original plan |
Resources (days) 2004/05 revised plan |
Outcome |
Stakeholder / customer |
Target date |
Responsible officer |
Resources (days) 2005/06 |
2006/07 (days) |
2007/08 (days) |
Source/evidence | |
7 |
7 |
1 |
Annual internal audit report |
Environment DMT |
June 2006 |
IB/TT |
3 |
3 |
3 |
Dept annual audit plan/reports |
Executive member |
||||||||||
2 |
Assurance statement |
June 2006 |
IB/TT |
inc in above |
Annual internal audit report | |||||
3 |
Annual internal audit plan: |
|||||||||
6 |
6 |
- preparation |
Department |
Feb/Mar 2006 |
IB/TT |
6 |
6 |
6 |
Risk assessment | |
TMT |
2004/05 delivery | |||||||||
Liaison with Environment dept | ||||||||||
4 |
4 |
- monitoring |
Department |
Monthly |
IB |
4 |
4 |
4 |
AMS reports | |
TMT |
||||||||||
2 |
2 |
4 |
Progress reports |
DMT |
Half yearly |
IB |
2 |
2 |
2 |
Progress sheets |
TMT |
IB |
|||||||||
20 |
20 |
5 |
Liaison / advice |
Department |
Ongoing |
IB |
15 |
15 |
15 |
Ad hoc requests |
5 |
5 |
6 |
Follow-up |
As required |
IB |
5 |
5 |
5 |
2004/05 reports | |
7 |
Audit assignments: |
31 March 2006 |
||||||||
25 |
25 |
- Key financial systems |
IB |
#REF! |
#REF! |
#REF! |
Detailed audit plan (Appendix F) | |||
23 |
23 |
- Establishment audits |
IB |
#REF! |
#REF! |
#REF! |
||||
80 |
55 |
- Departmental systems |
IB |
#REF! |
#REF! |
#REF! |
||||
11 |
11 |
- Computer audit |
LE |
#REF! |
#REF! |
#REF! |
||||
0 |
0 |
- Special investigations |
IB/WL |
0 |
0 |
0 |
||||
0 |
0 |
8 |
Systems development |
As required |
IB/LE |
0 |
0 |
0 |
Planned development programme | |
0 |
0 |
9 |
SBA development |
Ongoing |
IB |
0 |
0 |
0 |
Planned development programme | |
183 |
158 |
Total |
#REF! |
#REF! |
#REF! |
|||||
Fire
Hampshire Fire and Rescue Service |
||||||||||
Internal audit plan 2005/06 |
||||||||||
Resources (days) 2004/05 original plan |
Resources (days) 2004/05 revised |
Outcome |
Stakeholder / customer |
Target date |
Responsible officer |
Resources (days) 2005/06 |
2006/07 (days) |
2007/08 (days) |
Source/evidence | |
8 |
7 |
1 |
Annual internal audit report |
Treasurer, Director of |
June 2006 |
WL/KS |
8 |
8 |
8 |
Dept annual audit plan/reports |
Corporate Services |
||||||||||
Inc in above |
1 |
2 |
Assurance statement |
Treasurer, Director of |
June 2006 |
WL/KS |
Inc in above |
Annual internal audit report | ||
Corporate Services |
||||||||||
3 |
Annual internal audit plan: |
|||||||||
3 |
8 |
- preparation |
)Treasurer, Director of |
Feb/Mar 2006 |
WL/KS |
3 |
3 |
3 |
Risk assessment | |
)Corp. Services, Finance |
2004/05 delivery | |||||||||
)& Office Services Manager |
Liaison with HFRS | |||||||||
4 |
4 |
- monitoring |
) |
Monthly |
WL |
4 |
4 |
4 |
AMS reports | |
) |
||||||||||
3 |
3 |
4 |
Progress reports |
Director of Corp. Services, |
Half yearly |
WL |
3 |
3 |
3 |
Progress sheets |
Finance & Office Services |
WL |
|||||||||
Manager |
||||||||||
5 |
5 |
5 |
Liaison / advice |
Managers and Supervisors |
Ongoing |
WL |
5 |
5 |
5 |
Ad hoc requests |
2 |
2 |
6 |
Follow-up |
Director of Corp. Services, |
As required |
WL |
2 |
2 |
2 |
2004/05 reports |
Fin.& Officer Serv. Manager |
||||||||||
7 |
Audit assignments: |
31 March 2006 |
||||||||
40 |
40 |
- key financial systems |
Treasurer, D. Corp. Services |
WL |
35 |
30 |
30 |
)Detailed audit plan (Appendix L) | ||
53 |
53 |
- establishment visits |
Managers and Supervisors |
WL |
35 |
44 |
49 |
) | ||
97 |
83 |
- departmental systems |
Managers and Supervisors |
WL |
90 |
82 |
60 |
) | ||
40 |
40 |
- computer audit |
Managers and Supervisors |
LE |
20 |
20 |
25 |
) | ||
0 |
0 |
- performance indicators |
Managers and Supervisors |
WL |
0 |
0 |
0 |
) | ||
5 |
5 |
8 |
Special Investigations |
Director of Corp. Services, |
WL |
5 |
5 |
5 |
||
Fin.& Officer Serv. Manager |
||||||||||
0 |
0 |
National Fraud Initiative |
Treasurer, D. Corp. Services |
WL |
3 |
|||||
260 |
251 |
Total |
213 |
206 |
194 |
|||||