Hampshire Fire and Rescue Authority

Performance Review Committee Item 6

12^th September 2007

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]

1 Summary

1.1 Progress towards meeting the recommendations made in internal audit reports, is shown in the attached reports. (Appendices 1 and 2). It is pleasing to note that there are no outstanding recommendations.

1.2 At the time of compiling this report, since the Performance Review Committee meeting on 20^th June 2007, action plans have been agreed for internal audit reports on the following subjects:

Audits from the 2006/07 Audit Plan

· Human Resources, the scope of which included procedures and processes in respect to the recruitment process, the formalisation of employee details and management information.

· Payroll

· Capital contracts

· Corporate governance

Audits from the 2007/08 Audit Plan

· IT Networks

2 Recommendation

2.1 That the Committee notes the internal audit action reports and progress made towards of the implementation of recommendations for improvement.

3 Background

3.1 Internal audit is provided by Audit Services at Hampshire County Council. There is an audit strategy in place, which was approved by the Corporate Governance Committee in March 2006.

3.2 A three year Audit Plan is compiled by Internal Audit Services after giving each system a risk assessment rating and liaising with the Director of Corporate Services, and the Head of Financial and Office Services. The Plan is approved by the Governance Committee on an annual basis.

3.3 Once a final internal audit report is issued, the progress made against implementing actions agreed is monitored by the Performance Review Team.

3.3 The primary purpose of the internal audit action reports is to keep Members informed in respect of the progress against the implementation of the recommendations.

4 Contribution to Corporate Aims and Objectives

4.1 The 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 be in the top 10 fire and rescue services in the country."

5 Resource Implications

5.1 There are no direct resource implications arising from this report. Implementing audit recommendations helps to ensure that the Authority secures value for money and helps to ensure that resources are managed and used effectively.

6 Equality Impact Assessment

6.1 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.

6.2 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.

7 Risk Analysis

7.1 Failure to implement Internal Audit recommendations 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:

Internal Audit reports

Internal Audit Strategy and Plan

Appendix 1 Internal Audit Recommendations - Actions Ongoing

Appendix 2 Internal Audit Recommendations - Actions Completed