Issue - items at meetings - DRAFT Internal Audit Plan 2013 / 2014

Issue - meetings

DRAFT Internal Audit Plan 2013 / 2014

 

 

Meeting: 14/03/2013 - Audit Board (this committee has been combined with the Audit, Standards & Governance Committee and no longer meets) (Item 53)

53 DRAFT Internal Audit Plan 2013 / 2014 pdf icon PDF 69 KB

Minutes:

The Board considered a report which detailed the draft Internal Audit Operational Plan for 2013/2014.

 

Mr. A. Bromage, Service Manager, Worcestershire Internal Audit Shared Service introduced the report and in doing so informed Members that the plan now included Transformation and Value for Money (VFM) (Critical Friend), as requested by the Audit Board and the Section 151 officer.

 

The Service Manager highlighted that the Internal Audit Plan for 2013/2014 had been based upon a resource allocation of 300 chargeable days which had been agreed with the Council’s Section 151 officer.  The 300 day allocation was based on transactional type system audits.  The enhanced audit requirements as requested by the Audit Board had also been included.

 

Councillor Mrs. H. J. Jones expressed concern that the additional audit area as requested by Members, and detailed at Appendix 1 to the report – Transformation & VFM (Critical friend); showed a difference of minus 8 days in the number of planned days 2012/13 and planned days 2013/14.  Councillor Mrs. H. J. Jones questioned if audit resources should be directed to this additional audit area.  In response the Services Manager informed Members that there was some element of movement in budget if agreed with the Section 151 officer.

 

RESOLVED:

a)           that the Bromsgrove District Council Internal Audit Operational Plan for 2012/2014 as detailed at Appendix 1 to the report be approved; and

b)           that the key performance indicators for the Worcestershire Internal Audit Shared Service for 2012/2014 as detailed at Appendix 2 to the report be approved.