Archived decisions

Internal audit opinions for work delivered between April 2009 and October 2009


Department	Opinion on the control framework (definitions are given at the bottom of the table)
Department	Appropriate	Incomplete	Inadequate
Adult Services	Change programme Enhance Access controls VAT 3 older persons homes 2 learning disability units Themed audit - income Unannounced visits	Voluntary drivers 1 older persons home 1 learning disability unity
	Work in progress: _ Payroll _ Creditors _ Continuing health care _ Care governance framework _ High cost placements _ Totton day services _ Themed review - vacancy management _ Themed review - security
Chief Executives	Payroll CRB Grants and ring fenced funding Hampshire learning centre IPP process	Remuneration and benefits team quarterly testing (2008/09)
	Work in progress: _ Service centre quarterly testing _ Resourcing centre quarterly testing _ Budgetary control _ Pay protection _ Service level agreements _ Remuneration and benefits team quarterly testing (2009/10)
Children's Services	Ethnic minority and traveller advisory service Off-site activities Capital projects Onsite audit of school IT IT departmental review 26 primary schools 6 secondary schools 3 children's centres 1 education centre	Fareham and Gosport District Youth Office 2 primary schools 1 secondary school
	Work in progress: _ Music service _ Non-county placements _ Commissioning and purchasing of services _ Departmental HR _ Locality teams _ 14-19 partnerships _ Learning platforms _ District management _ Schools IT procurement _ Themed audit - procurement in schools _ Themed audit - health and safety in schools _ Themed audit - community activities in schools
Culture, Communities and Rural Affairs	Travel and subsistence Forest Arts Centre Basingstoke Canal Titchfield Haven Nature Reserve	Aqua application review Arts booking system application review
	Work in progress: _ Procurement and payments _ Gosport discovery centre _ Revenue contracts _ Materials fund _ Adult education
Environment	County highways laboratory Petty cash PUSH Transport for South Hampshire Safer roads partnership Exor application review	Computer audit departmental review
	Work in progress: _ Budgetary control _ Highways HQ - street lighting _ Asset management _ Home to school transport - escorts and drivers _ Home to school transport - minibuses _ Home to school transport - season tickets
Property, Business and Regulatory Services (IT)	Wireless networks	Operational Basis support SAP customisation
	Work in progress: _ Firewalls and viruses _ Hantsnet access and security _ Software use and control _ Swift to JCPR data transfer _ Procurement follow-up
Property, Business and Regulatory Services	HC3S key financial systems Rebate and turnover levels Pay allowance for registration services Premis application review
	A joint review of property disposals has also been carried out with the Audit Commission. Work in progress: _ Pre-contract _ HC3S payroll _ HTM key financial systems _ The Great Hall _ Consultants _ Premis _ Gypsy sites _ Registration services - imprest _ Trading Standards national indicators
County Treasurer	Pensions governance arrangements Pension contribution deductions Accounting for pensions data Employee loans Construction industry scheme Member grants
	Work in progress: _ Pension contribution payments _ Central capital monitoring _ Travel and subsistence _ Central capital monitoring _ Real estate (energy management system) _ Members expenses _ Pensions payroll _ Budgetary control _ Payroll technical _ SAP financials

Audit opinion definitions

Appropriate

Sufficient controls exist which manages the significant risk identified in an effective and efficient manner.

Incomplete

There is one or more key controls missing, therefore there is a need to introduce additional controls to manage the risk to the organisation.

Inadequate

Controls are considered to be insufficient to meet the risk, with the absence of at least one critical control mechanism. Failure to improve controls could lead to increased risk of major loss or embarrassment to the organisation.

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