APPENDIX A
BRACKNELL FOREST COUNCIL
INTERNAL AUDIT PLAN 2022/23
Introduction
The role of internal audit is that of an:
‘Independent, objective assurance and consulting activity designed to add value and improve an organisations operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes’.
The Council is responsible for establishing and maintaining appropriate risk management processes, control systems, accounting records and governance arrangements. Internal audit plays a vital role in advising the Council that these arrangements are in place and operating effectively.
The Council’s response to internal audit activity should lead to the strengthening of the control environment and, therefore, contribute to the achievement of the organisation’s objectives.
The aim of internal audit’s work programme is to provide independent and objective assurance to management, in relation to the business activities; systems or processes under review that:
· the framework of internal control, risk management and governance is appropriate and operating effectively; and
· risk to the achievement of the Council’s objectives is identified, assessed and managed to a defined acceptable level.
The internal audit plan provides the mechanism through which the Chief Internal Auditor can ensure most appropriate use of internal audit resources to provide a clear statement of assurance on risk management, internal control and governance arrangements.
Internal Audit focus should be proportionate and appropriately aligned. The plan will remain fluid and subject to on-going review and amendment, in consultation with the relevant Executive Directors/ Directors and Audit Sponsors, to ensure it continues to reflect the needs of the Council. Amendments to the plan will be discussed and agreed with the S151 officer.
The Internal Audit Team
The internal audit service is led by Sally Hendrick, Head of Audit and Risk Management supported by Michele Woodhatch, Internal Audit Contract Manager. Additional audit resources are being recruited to increase in-house capacity and in the meantime an agency senior audit has been supporting the in-house team. Delivery of audits is through a hybrid of in-house resource and outsourcing of some general audit work to Wokingham Council internal audit team and all IT audit work to TIAA Ltd. In addition, counter fraud support is provided by Reading Borough Council and Oxford City Council Fraud Investigation Teams.
Conformance with internal auditing standards
The internal audit service is designed to conform to the Public Sector Internal Audit Standards (PSIAS). Under the PSIAS there is a requirement for audit services to have an external quality assessment every five years. In March 2016, Ian Withers, the Audit and Governance Manager at the London Borough of Croydon was commissioned to complete an external quality assessment of Bracknell Forest Council’s internal audit services against the PSIAS, Local Government Application Note and the International Professional Practices Framework. In considering all sources of evidence the external assessor concluded:
‘Based on the scope of the work carried out, the overall conclusion of this review is that internal audit at Bracknell Forest Council GENERALLY CONFORMS with the Public Sector Internal Audit Standards with a high level of compliance.”
A further external assessment is now due and arrangements have been put in place to undertake this over the next few months.
Conflicts of Interest
We are not aware of any relationships that may affect the independence and objectivity of the team, and which are required to be disclosed under internal auditing standards.
The Council Plan
The Public Sector Internal Audit standards state that:
“The chief audit executive must establish risk-based plans to determine the priorities of the internal audit activity, consistent with the organisation’s goals”
The organisation’s current goals are set out in the Council Plan 2019 -2023 which was developed to address the financial challenges facing the Council and deliver the commitments made in the 2019 election manifesto. The 2022/23 Internal Audit Plan has been developed to link to the organisation’s current goals as set out in the strategic themes in the Council Plan 2019-2023 as set out below:
Council Risk
The Council has a clear framework and approach to risk management. The strategic risks assessed by the Council are a key focus of our planning for the year to ensure it meets the organisation’s assurance needs and contributes to the achievement of their objectives. We will monitor the strategic risk register closely over the course of the year to ensure our plan remains agile to the rapidly changing landscape.
|
REF. |
STRATEGIC RISK
|
|
Risk 1 |
Finance |
|
Risk 2 |
Staffing Pressure |
|
Risk 3 |
Special Education Needs |
|
Risk 4 |
Adult Social Care Supply and Demand |
|
Risk 5 |
Safeguarding |
|
Risk 6 |
IT Strategy and Infrastructure |
|
Risk 7 |
Cyber |
|
Risk 8 |
Information Security |
|
Risk 9 |
Business Control |
|
Risk 10 |
Internal Control |
|
Risk 11 |
COVID |
|
Risk 12 |
Children Social Care Supply and Demand |
Developing the internal audit plan 2022/23
We have used various sources of information and discussed priorities for internal audit with the following groups:
· Chief Executive
· Corporate Management Team
· Executive Directors
· Assistant Directors
· ICT
· Internal Audit Providers
Based on these conversations with key stakeholders, review of key corporate documents and our understanding of the organisation the Head of Audit and Risk Management has developed an annual audit plan for the coming year.
The Council are reminded that internal audit is only one source of assurance and through the delivery of our plan we will not, and do not seek to cover all risks and processes within the organisation. We will however continue to monitor closely the of other assurance providers to ensure that duplication is minimised and a suitable breadth of assurance is obtained
2022/23 INTERNAL AUDIT PLAN
|
AUDIT |
DAYS BY QUARTER |
TOTAL DAYS |
TOTALDAYS |
|||
|
Q1 |
Q2 |
Q3 |
Q4 |
22/23 |
21/22 |
|
|
1.GOVERNANCE |
37 |
42 |
29 |
14 |
122 |
108 |
|
2.COUNCIL WIDE AUDITS |
20 |
35 |
37 |
10 |
102 |
64 |
|
3.IT AUDIT |
11 |
29 |
25 |
1 |
66 |
66 |
|
4.RESOURCES |
0 |
0 |
50 |
0 |
50 |
77 |
|
5.PLACE, PLANNING, AND REGENERATION |
10 |
10 |
20 |
10 |
50 |
43 |
|
6.CHIEF EXECUTIVE’S OFFICE |
0 |
0 |
0 |
0 |
0 |
7 |
|
7.DELIVERY |
0 |
5 |
0 |
0 |
5 |
24 |
|
8.PEOPLE |
62 |
53 |
52 |
0 |
167 |
155 |
|
9.SCHOOLS |
4 |
0 |
20 |
10 |
34 |
62 |
|
TOTAL |
144 |
174 |
233 |
45 |
596 |
606 |
DETAILED BREAKDOWN
1.GOVERNANCE
|
AUDIT |
Days |
Qtr 1 |
Qtr 2 |
Qtr 3 |
Qtr 4 |
Sponsor |
Priority |
Strategic Risk |
Strategic Theme (s) |
|
Data indicators |
8 |
8 |
0 |
0 |
0 |
Assistant Director; Executive’s Office |
Medium |
1-12 |
Value for Money |
|
Project management of O&S reviews and subsequent action plan implementation |
10
|
0 |
10 |
0 |
0 |
Executive Director:Delivery |
High |
1-12 |
Value for Money |
|
Evidence of GOLD COVID decision making process |
5 |
0 |
5 |
0 |
0 |
Chief Executive |
High |
1-12 |
Value for Money |
|
Recording of decisions |
8 |
0 |
8 |
0 |
0 |
Executive Director:Delivery |
High |
1-12 |
Value for Money |
|
Complaints Process follow up (partial assurance opinion 2021/22) |
5 |
0 |
0 |
0 |
5 |
Executive Director:Delivery |
Very High |
1-12 |
Value for Money |
|
CCTV follow up (partial assurance opinion 2021/22) |
5 |
0 |
5 |
0 |
0 |
Executive Director:Delivery |
Very high |
1 |
|
|
IR 35 |
10 |
0 |
0 |
10 |
0 |
Executive Director: Resources |
High |
1 |
Value for Money |
|
SARs |
10 |
10 |
0 |
0 |
0 |
Executive Director:Delivery |
High |
1 |
Value for Money |
|
Counter Fraud Counter Fraud Projects |
20 |
5 |
5 |
5 |
5 |
Executive Director: Resources |
High |
1-12 |
Value for Money |
|
Business covid support grants |
20 |
10 |
0 |
10 |
0 |
Executive Director: Resources |
Very high |
1 |
Value for money |
|
Grant Certifications Bus Service Operator |
1 |
0 |
1 |
0 |
0 |
Executive Director of Place, Planning and Regeneration |
Very high |
1 |
Value for Money |
|
Integrated Transport Block Allocation |
3 |
0 |
3 |
0 |
0 |
Executive Director of Place, Planning and Regeneration |
Very high |
1 |
Value for Money |
|
DOH Weight management allocation |
1 |
0 |
1 |
0 |
0 |
Executive Director of Place, Planning and Regeneration |
Very high |
1 |
Caring for Your Family |
|
Troubled Families |
16 |
4 |
4 |
4 |
4 |
Executive Director:People |
Very high |
1 |
Caring for Your Family |
|
TOTAL |
122 |
37 |
42 |
29 |
14 |
|
|
|
|
2. COUNCIL WIDE
|
AUDIT |
Days |
Qtr 1 |
Qtr 2 |
Qtr 3 |
Qtr 4 |
Sponsor(s) |
Priority |
Strategic Risk |
Strategic Theme (s) |
|
Amazon Business Card |
7 |
0 |
0 |
7 |
0 |
Executive Director:Resources |
Medium |
1 |
Value for Money |
|
E+ Card- General and IT audit follow up |
5 |
0 |
0 |
5 |
0 |
Executive Director:Delivery |
Very high |
1 |
Value for Money |
|
Debt management follow up |
5 |
0 |
0 |
5 |
0 |
Executive Director:Resources |
Very high |
1 |
Value for Money |
|
Income invoicing |
15 |
0 |
15 |
0 |
0 |
Executive Director:Resources |
High |
1 |
Value for Money |
|
Town Centre Maintenance Planning |
10 |
0 |
10 |
0 |
0 |
Executive Director of Place, Planning and Regeneration |
High |
1 |
Value for Money |
|
Business change support costs advisory review |
10 |
10 |
0 |
0 |
0 |
Assistant Director; Executive’s Office |
High |
1 |
Value for Money |
|
Contingency |
50 |
10 |
10 |
20 |
10 |
|
|
|
|
|
TOTAL COUNCIL WIDE AUDITS |
102 |
20 |
35 |
37 |
10 |
|
|
|
|
3. RESOURCES
|
AUDIT |
Days |
Qtr 1 |
Qtr 2 |
Qtr 3 |
Qtr 4 |
Sponsor |
Priority |
Strategic Risk |
Strategic Theme (s) |
|
Staff establishment costs (Joint HR and Finance audit budgeted under OD, Transformation and HR) |
15 |
0 |
0 |
15 |
0 |
Executive Director:Resources |
High |
1 |
Value for Money |
|
Apprenticeship Levy advisory audit |
10 |
0 |
0 |
10 |
0 |
Executive Director:Resources |
High |
1 |
Value for Money |
|
Council Tax and Business Rates |
20 |
0 |
0 |
20 |
0 |
Executive Director:Resources |
Very high |
1 |
Value for Money |
|
Creditors Follow Up |
5 |
0 |
0 |
5 |
0 |
Executive Director:Resources |
Very high |
1 |
Value for Money |
|
TOTAL |
50 |
0 |
0 |
50 |
0 |
|
|
|
|
4. IT AUDIT
|
AUDIT |
Days |
Qtr 1 |
Qtr 2 |
Qtr 3 |
Qtr 4 |
Sponsor |
Priority |
Strategic Risk |
Strategic Theme (s) |
|
ICT Supplier Management (Software Product Usage, Licensing and Cloud Services |
9 |
0 |
9 |
0 |
0 |
Executive Director:Delivery |
High |
1 |
Value for Money |
|
Intranet Controls |
8 |
0 |
0 |
8 |
0 |
Executive Director:People |
High |
1 |
Value for Money |
|
Business Continuity Management Review (Incl IT Continuity Follow-up) |
11 |
0 |
11 |
0 |
0 |
Executive Director:People |
High |
1 |
Value for Money |
|
Windows Virtual Desktop Review) |
8 |
0 |
8 |
0 |
0 |
Executive Director:People |
High |
1 |
Value for Money |
|
Cyber Security – Incident Management and Resilience
|
8 |
0 |
0 |
8 |
0 |
Executive Director:Delivery |
High |
1 |
Value for Money |
|
On-Line payments |
8 |
0 |
0 |
8 |
0 |
Executive Director:Delivery |
High |
1 |
Value for Money |
|
Sharepoiint usage |
10 |
10 |
0 |
0 |
0 |
Executive Director:Delivery |
High |
1 |
Value for Money |
|
IT Audit Management |
4 |
1 |
1 |
1 |
1 |
|
|
|
|
|
TOTAL |
66 |
11 |
29 |
25 |
1 |
|
|
|
|
5. PLACE, PLANNING, AND REGENERATION
|
AUDIT |
Days |
Qtr 1 |
Qtr 2 |
Qtr 3 |
Qtr 4 |
Sponsor |
Priority |
Strategic Risk |
Strategic Theme (s) |
|
Highways reactive maintenance |
10 |
0 |
0 |
10 |
0 |
Executive Director of Place, Planning and Regeneration |
High |
1 |
Value for Money |
|
Highways adoptions |
10 |
0 |
0 |
0 |
10 |
Executive Director of Place, Planning and Regeneration |
High |
|
|
|
Tree service- follow up (partial assurance opinion 2021/22) |
5 |
0 |
0 |
5 |
0 |
Executive Director of Place, Planning and Regeneration |
Very high |
1 |
Value for Money |
|
Street lighting follow up (partial assurance opinion 2019/20) |
5 |
0 |
0 |
5 |
0 |
Executive Director of Place, Planning and Regeneration |
Very high |
1 |
Value for Money |
|
The Look Out |
10 |
0 |
10 |
0 |
0 |
Executive Director of Place, Planning and Regeneration |
High |
1 |
Value for Money |
|
Public Health |
10 |
10 |
0 |
0 |
0 |
Executive Director of Place, Planning and Regeneration |
Very high |
1 |
Caring for your Family |
|
TOTAL |
50 |
10 |
10 |
20 |
10 |
|
|
|
|
6. CHIEF EXECUTIVE’S OFFICE
|
AUDIT |
Days |
Qtr 1 |
Qtr 2 |
Qtr 3 |
Qtr 4 |
Sponsor |
Strategic Risk |
Strategic Theme (s) |
|
Business change support costs advisory review allocated as Council wide audit see above |
0 |
0 |
0 |
0 |
0 |
See above |
1 |
Value for Money |
|
TOTAL |
|
|
|
|
|
|
|
|
7. DELIVERY
|
AUDIT |
Days |
Qtr 1 |
Qtr 2 |
Qtr 3 |
Qtr 4 |
Sponsor |
Priority |
Strategic Risk |
Strategic Theme |
|
Commercial properties Follow up (partial assurance opinion 2021/22 |
5 |
0 |
5 |
0 |
0 |
Executive Director:Delivery |
Very high |
1 |
Value for Money |
|
TOTALu |
5 |
0 |
5 |
0 |
0 |
|
|
|
|
8. PEOPLE
|
AUDIT
|
Days |
Qtr 1 |
Qtr 2 |
Qtr 3 |
Qtr 4 |
Sponsor |
Priority |
Strategic Risk |
Startegic Theme |
|
|
Open Learning Centre |
7 |
7 |
0 |
0 |
0 |
Executive Director:People |
High |
1 |
Education and Skills |
|
|
Services to Schools Follow up |
5 |
0 |
5 |
0 |
0 |
Executive Director:People |
Very high |
1 |
Education and Skills |
|
|
SEND targeted reviews |
10 |
0 |
10 |
0 |
0 |
Executive Director:People |
Very high |
1,3, 5.6 and 12 |
Education and Skills |
|
|
Pupil Referral unit |
7 |
7 |
0 |
0 |
0 |
Executive Director:People |
High |
1,5.6 and 12 |
Education and Skills |
|
|
Transition children to adults including engagement with MAPPA and Probation in YJT to transition YP |
10 |
0 |
0 |
10 |
0 |
Executive Director:People |
High |
1,4, 5 and 6 |
Caring for your Family |
|
|
Children’s social care placements |
10 |
0 |
10 |
0 |
0 |
Executive Director:People |
High |
5,6 and12 |
Caring for your Family |
|
|
Larchwood follow up |
7 |
0 |
0 |
7 |
0 |
Executive Director:People |
Very high |
1,5.6 and 12 |
Value for Money |
|
|
Permanency planning follow up |
5 |
5 |
0 |
0 |
0 |
Executive Director:People |
Very high |
5.6 and 12 |
Caring for your Family |
|
|
Post leaving Care |
8 |
8 |
0 |
0 |
0 |
Executive Director:People |
High |
5.6 and 12 |
Caring for your Family |
|
|
Parenting assessments follow up |
5 |
0 |
5 |
0 |
0 |
Executive Director:People |
Very high |
5.6 and 12 |
Caring for your Family |
|
|
Recording of Direct work, inc Youth Justice, MAKE Safe and Permanency hub |
10 |
0 |
10 |
0 |
0 |
Executive Director:People |
High |
5.6 and 12 |
Communities |
|
|
Housing Benefit and Council Tax Reduction |
30 |
15 |
0 |
15 |
0 |
Executive Director:People
|
Very high |
High |
1 |
Communities |
|
COVID hardship grants |
3 |
0 |
3 |
0 |
0 |
Executive Director:People |
Very high |
1 |
Communities |
|
|
Housing allocations |
10 |
0 |
10 |
0 |
0 |
Executive Director:People |
High |
1 |
Communities |
|
|
Homelessness |
10 |
0 |
0 |
10 |
0 |
Executive Director:People |
High |
1 |
Communities |
|
|
Disabled Facilities Grants |
10 |
10 |
0 |
0 |
0 |
Executive Director:People |
Very high |
1 and 4 |
Communities |
|
|
Transport in CTPLD- advisory piece |
7 |
7 |
0 |
0 |
0 |
Executive Director:People |
High |
1,4 and 5 |
Value for Money |
|
|
Domiciliary Care |
10 |
0 |
0 |
10 |
0 |
Executive Director:People |
Very high |
1,4 and 5 |
Caring for your Family |
|
|
Direct payments- advisory piece on fraud triggers |
3 |
3 |
0 |
0 |
0 |
Executive Director:People |
Medium |
1 |
Value for Money |
|
|
TOTAL |
167 |
62 |
53 |
52 |
0 |
|
|
|
|
|
9. SCHOOLS
|
AUDIT
|
Days |
Qtr 1 |
Qtr 2 |
Qtr 3 |
Qtr 4 |
Sponsor |
Priority |
Strategic Risk
|
Startegic Theme |
|
SCHOOL I (reaudit-Ltd 2018/19) |
4 |
4 |
0 |
0 |
0 |
Executive Director:People |
Very high |
1 and 11 |
Education and Skills |
|
SCHOOL D (re-audit inadequate 21/22) |
4 |
0 |
0 |
4 |
0 |
Executive Director:People |
Very high |
1 and 11 |
Education and Skills |
|
SCHOOL B (follow up partial 21/22) |
2 |
0 |
0 |
2 |
0 |
Executive Director:People |
Very high |
1 and 11 |
Education and Skills |
|
school e (follow up partial 21/22) |
2 |
0 |
0 |
2 |
0 |
Executive Director:People |
Very high |
1 and 11 |
Education and Skills |
|
SCHOOL H(follow up partial 21/22) |
2 |
0 |
0 |
2 |
0 |
Executive Director:People |
Very high |
1 and 11 |
Education and Skills |
|
SCHOOL AUDITS IDENTIFIED FROM SELF ASSESSMENTF |
20 |
0 |
0 |
10 |
10 |
Executive Director:People |
High |
1 and 11 |
Education and Skills |
|
TOTAL |
34 |
4 |
0 |
20 |
10 |
|
|
|
|