Contact: Karen Shaw, 01962 846194, email: [email protected]

1 Summary

1.1 The purpose of this report is to review delivery of the current audit strategy and present the proposed 2009/10 internal audit plan to members for information.

2 Recommendation:

2.1 That the Governance Committee endorse the view that the internal audit strategy 2008 to 2013 remains valid.

2.2 That the Governance Committee note the internal audit plan for 2009/10 to 2011/12.

2.3 That the Governance Committee approve the revised terms of reference for the internal audit service.

3 Background

3.1 The Audit Strategy 2008 to 2013 was approved by the Governance Committee in November 2007, following a fundamental review carried out during the Summer 2007.

3.2 The overall objective of the strategy is to ensure that internal audit resources are efficiently and effectively deployed to meet the requirements for internal audit outlined in:

· CIPFA Code of Practice for Internal Audit in Local Government in the United Kingdom 2006 (the Code)

· The Accounts and Audit Regulations 2003, including 2006 amendments.

3.3 The internal audit plan for 2008/09 was prepared in line with the approved strategy and we have made good progress in working towards delivering the revised audit strategy. Our experience of delivering this plan, knowledge of the sector and professional developments have not identified a need for revision to the strategy at this early stage and in our opinion, it continues to ensure that internal audit resources are used effectively in providing an appropriate level of assurance. We continue to develop our approach to delivering the revised strategy, particularly in the areas of procurement and contracts and proactive counter fraud work.

3.4 The detailed plan for 2009/10 to 2011/12 has been prepared on that basis and is attached at appendix A for information. The plan has been discussed with senior officers and has been approved by the Treasurer.

3.5 The terms of reference for the internal audit service provided to Hampshire Fire and Rescue Authority were approved by the Governance Committee in March 2006. These have been reviewed and the revised terms of reference are attached at Appendix B for approval by members. Amendments are indicated by shading.

4 Resource implications

Liaison with the Audit Commission

4.1 We have had regular liaison meetings with the Audit Commission throughout 2008/09 to discuss national and local audit issues, ensure that duplication is minimised and also that reporting to the Governance Committee is co-ordinated as far as possible. We propose to continue with this arrangement in 2009/10.

Staff input

4.2 The 2009/10 plan has been prepared on the basis of assessed audit need and there has been no significant change in the resources required to deliver the assurance work compared to 2008/09.

5 Equality Impact Assessment

5.1 An impact assessment has been made on the proposals in the paper and shown that they are not discriminating. They are considered compatible with the provisions of the European Convention on Human Rights, the Human Rights Act 1998 and the Race Relations (Amendment) Act 2000.

Section 100 D - Local Government Act 1972 - background papers

The following documents disclose 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 this report.

NB the list excludes:

Published works.

Documents which disclose exempt or confidential information as defined in the Act.

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