Appendix 1 Overview of Annual Audit Plan , item 67. PDF 52 KB

Review Work delivered in accordance with the Annual Audit Plan for 2012/13 plus Ad-Hoc Work requested by Management
Appendix 1
Audit No. Description of Audit Frequency of
Audit Coverage
Original Planned
Days
Revised
Days
Planned
Days
Delivered
Original
Scheduling
Status
Assurance
Level
applicable
Summary Report
Details presented to
Members
PLANNED SYSTEMS AUDIT WORK
BRK/13/01 Environmental Services Contract -
Waste Mngt and Grounds Maintenance
2-yearly 15 15 15 July Final Report issued 26 September
2012
Complete
BRK/13/02 Procurement 2-yearly 10 10 8 August Draft Report under preparation
BRK/13/03 Asset Management 2-yearly 15 15 14 September Draft Report issued 24 October 2012
Good
Audit Committee
23 November 2012
BRK/13/04 Payroll and Human Resources 2-yearly 20 20 12 October Audit Fieldwork under way
BRK/13/05 Environmental Health 3-yearly 19 19 1 October Audit Brief issued and fieldwork
scheduled to commence in mid
November 2012
BRK/13/06
Corporate Governance and Risk
Management
2-yearly 8 8 November
End of
December /
early January
BRK/13/07 Work to support the preparation of the Annually 10 10 January
Annual Governance Statement
BRK/13/08 Exchequer Services - Creditors 2-yearly 16 16 1 January Audit Brief issued and fieldwork
scheduled to commence in mid January
2013
BRK/13/09 Homelessness 2-yearly 20 20 February
Systems audit follow up 8 8 4 2 x 6 monthly validation input
TOTAL PLANNED SYSTEMS AUDIT WORK BY BRECKLAND INTERNAL
AUDITORS
141 141 55 39.0%

Audit No. Description of Audit Frequency of
Audit Coverage
Original Planned
Days
Revised
Days
Planned
Days
Delivered
Original
Scheduling
Status
Assurance
Level
applicable
Summary Report
Details presented to
Members
PLANNED COMPUTER AUDIT WORK
BRK/13/10 Computer Audit Needs Assessment 3-yearly 6 6 6 May
July
August
BRK/13/11 Network Infrastructure and Security 3-yearly 10 21 July
March
BRK/13/12
Revenues and Benefits - COMINO
Electronic Document Records
Management System
BRK/13/13 Cash Receipting Application 4-yearly
Brought forward
from 2010/11
Audit Plan
BRK/13/14
Computer Audit Project - Details to be
confirmed
Final Report issued 5 November 2012
Complete
Audit identified as required by the
recent Computer Audit Needs
Assessment
Not applicable
Audit Committee
23 November 2012
5-yearly 10 10 10 August Final Report issued 5 November 2012 Adequate Audit Committee
23 November 2012
10 10 10 September Final Report issued 5 November 2012 Adequate Audit Committee
23 November 2012
11 0 0 November Job budget subsumed into BRK/13/11
Network Infrastructure and Security
Computer audit follow up 4 4 2 2 x 6 monthly validation input
TOTAL PLANNED COMPUTER AUDIT WORK BY BRECKLAND
51 51 28 54.9%
INTERNAL AUDITORS
TOTAL PLANNED WORK BY BRECKLAND INTERNAL AUDITORS
192 192 83 43.2%

Audit No. Description of Audit Frequency of
Audit Coverage
Original Planned
Days
Revised
Days
Planned
Days
Delivered
Original
Scheduling
Status
Assurance
Level
applicable
Summary Report
Details presented to
Members
EXTRA WORK REQUESTED
BRK/13/15 Anglia Revenues and Benefits
Partnership Governance
Annual 0 8 February /
March
A 12-day audit had been envisaged
with costs shared between the 4 client
authorities served by the Anglia
Revenues and Benefits Partnership,
hence 3 days were shown in the Audit
Plan as Breckland's contribution.
However, other partners have now
deferred to Breckland to assume full
responsibility for the work as ARP's
Host Authority, recognising that audit
outcomes will inform the Small Bodies
Annual Return for the Partnership.
TOTAL OF EXTRA WORK UNDERTAKEN
0 8 0 0%
AMENDED TOTAL PLANNED WORK BY BRECKLAND INTERNAL
AUDITORS
192 200 83 41.5%
ADDIITONAL ASSURANCE WORK PROVIDED BY THE WEST SUFFOLK
INTERNAL AUDIT PARTNERSHIP
Anglia Revenues and Benefits
Partnership - Housing and Council Tax
Benefit
Annual 15.5 15.5 October Audit Fieldwork under way
Anglia Revenues and Benefits
Partnership - Council Tax
Anglia Revenues and Benefits
Partnership - National Non Domestic
Rates
Anglia Revenues and Benefits
Partnership Governance
Annual 12 12 October Audit Fieldwork under way
Annual 12 12 October Audit Fieldwork under way
Annual 3 0 0 February /
March
42.5 39.5 0 0%
Audit now to be undertaken by
Breckland Auditors as per explanation
above.
GRAND WORK TOTAL
234.5 239.5 83 34.7%