Hampshire Fire and Rescue Authority

Performance Review Committee Item 5

16^th June 2006

Recommendations and Actions arising from Internal Audit Reports

Report of Chief Officer

Contact: Philip Webb, Performance Review Manager

Telephone: 023 8062 6828

E-mail: [email protected]

Summary

At the time of writing this report, one Final Internal Audit report, on the subject of contracts, had been issued, since the Performance Review Committee meeting on 8^th March 2006.

Progress towards meeting the recommendations made in the above mentioned Internal Audit report, and those ongoing from previous audits is shown in the attached report. Three recommendations are being reported as outstanding against the target dates, although action is planned for all of them.

At the meeting of 8^th March 2006, it was agreed that a glossary would be provided to give members some explanation of the terminology in the report. A short explanation has been provided where applicable. A brief explanation of the audit process and the Performance Review Team's involvement is provided to give members some context to the report being made.

Recommendations

That the Performance Review Committee accepts the Internal Audit Action Report and agrees to monitor the progress of ongoing actions.

Introduction

The Performance Review Committee agreed, at the meeting of 8 September 2004, to receive regular Internal Audit Action Reports at its meetings to monitor the development of all audit actions.

Internal Audit Process

The Internal Audit service is provided to Hampshire Fire and Rescue Service by Audit Services at Hampshire County Council. There is an audit strategy (2004 to 2007) in place, which was approved by the Corporate Governance Committee in October 2004.

A three year Audit Plan is compiled by Internal Audit after giving each system a risk assessment rating and liaising with the Director of Corporate Services, and the Finance and Office Services Manager. The Plan is agreed by the Governance Committee on an annual basis. A copy of the Audit Plan for 2006/07 is appended to this report for information. (Appendix 1).

The Performance Review Team maintains a record of audits in progress and completed against the agreed Audit Plan. A good working relationship is maintained with Internal Audit and support is provided wherever necessary to staff undergoing the audit process.

Once a final audit report has been issued, the recommendations made are recorded along with:

· the action that has been agreed to implement them.

· the target date for implementation.

· The person responsible for the action.

Any unaccepted recommendations are reported to the Director of Corporate Services for his information.

Once an action date is reached, a member of the Performance Review Team contacts the person charged to implement a recommendation and enquires as to whether the action is complete, or if not, what the position is. The response is recorded. Outstanding recommendations are referred to the relevant member of Service Management Team.

On occasion, if there is good reason, it may be necessary to extend an agreed action date. In this case, the Performance Review team will make a request to the Internal Audit Manager, who will consider the request, and if there is agreement, will agree the new date, otherwise the action will be shown as overdue.

The progress towards meeting Internal Audit recommendations is reported at each meeting of the Performance Review Committee.

Contribution to Corporate Aims and Objectives

Implementation of internal audit recommendations assists the Authority in the strategic planning process and performance management framework of the Authority. This, in turn, assists the Authority in achieving Corporate Aim (5) "to become one of the top 20% of high performing Fire and Rescue Services in the Country."

Resource implications

There are no direct resource implications arising from this report. Implementing Audit recommendations ensures that the Authority uses all resources to their best at all times.

Equality Impact Assessment

Carrying out equality impact assessments will strengthen our internal audit practices by ensuring that the consequences of our proposed policies and actions comply with current legislation and expectations for improving equality and diversity in the workplace and in our delivery of services to the public.

The proposals within this report are considered compatible with the provisions of the European Convention on Human Rights, the Human Resources Act 1998, and the Race Relations (Amendment) Act 2000.

Risk Analysis

Failure to implement any Internal Audit recommendations clearly leaves the Authority vulnerable to the consequences of the identified risks and weaknesses in control. These progress reports are considered to be an important process within the Authority's strategic risk management strategy. They ensure that Members are fully aware of any problems associated with addressing the issues raised and the priority given to driving down or eliminating specific risks.

Background information (Section 100D of Local Government Act 1972)

The following documents disclose the facts or matters on which this report, or an important part of it, is based and has been relied upon to a material extent in the preparation of the report:

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