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Waverley Borough Council Committee System - Committee Document

Meeting of the Executive held on 06/04/2004
Best Value Review of Audit Services - Implementation of Improvements



Summary & Purpose
The best value review of Audit Services was conducted in 2001/02 and the resultant report and improvement plan were accepted by the Executive in April 2002. Progress has been made on implementation of the improvement plan, but some items remain outstanding and some have, to a greater or lesser degree, been overtaken by developments. This report proposes the actions required to complete the improvement plan.

Quality of Life Implications
Natural Resource Use
Pollution Prevention and Control
Biodiversity and Nature
Local Environment
Social Inclusion
Safe Communities
Local Economy
Natural
Resource Use
Pollution
Prevention and Control
Biodiversity
and Nature
Local
Environment
Social
Inclusion
Safe, Healthy
and Active
Communities
Local
Economy
N/A
N/A
N/A
N/A
Positive
N/A
Positive


APPENDIX F
WAVERLEY BOROUGH COUNCIL

EXECUTIVE – 6TH APRIL 2004

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Title:
Best Value Review of Audit Services – implementation of improvements

[Wards Affected: N/A]
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Summary and purpose:

The best value review of Audit Services was conducted in 2001/02 and the resultant report and improvement plan were accepted by the Executive in April 2002. Progress has been made on implementation of the improvement plan, but some items remain outstanding and some have, to a greater or lesser degree, been overtaken by developments. This report proposes the actions required to complete the improvement plan.

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Quality of life implications – social, environmental & economic (sustainable development):

The matters that fall within the remit of audit services have direct consequences and implications for openness and accountability, which is one of the Council’s objectives. This has a positive effect on social inclusion, as all would have access to the information involved, and would have a positive effect on the local economy through the promotion of sound business arrangements.

E-Government implications:

The audit service is not a front-line service available to the public and thus there are no e-government implications, although some aspects of the service lend themselves to computerisation.

Resource and legal implications:

Whilst the work of the Audit Section will directly affect the Council’s resources, there are no additional costs arising from this report.

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The Audit Services Improvement Plan

1. The full improvement plan, containing a statement as to the progress made in respect of each action point, has been prepared and lodged in the Members’ Room, which Members are invited to read. The improvement plan was devised and accepted in 2002 and since then considerable progress has been made, although some areas still need to be addressed.

2. Since then, the CIPFA Code of Practice for Internal Auditors in Local Government 2003 has been issued. Waverley has also commenced the introduction of a risk management strategy and the Accounts and Audit Regulations 2003 have placed new or changed responsibilities upon local authorities, which directly affect the functionality of the audit service.

Proposed actions

3. Each action is listed in the document lodged in the Members’ Room, together with a statement of progress to date. In the far right-hand column are the proposed actions which are aimed at either:

implementing the action in full;

deleting the action point because circumstances have changed or there is no scope for full implementation;

noting and endorsing the present approach adopted by the Internal Audit Section; or

itemising future action, which is intended to achieve the original action point.

4. A number of the action points are dependent upon the decisions taken in respect of other reports on this agenda and, therefore, at the time of writing, it is not possible to say precisely what actions will be necessary. However, members are assured that the actions that will be taken will be in accordance with policy and will satisfactorily address the action points.

Conclusions

5. The agreement of members to the proposed actions would resolve some outstanding issues and would enable the Audit Manager and Director of Finance to concentrate and focus efforts on those actions contained in the Service Improvement Plan that are still valid.

Recommendation

It is recommended that the Executive notes the enhancements that have been implemented as a result of the Best Value Review Improvement Plan and notes that this will be the last report on the Improvement Plan.

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Background Papers (DoF)

There are no background papers (as defined by Section 100D(5) of the Local Government Act 1972) relating to this report.

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CONTACT OFFICER:

Name: Mr M Hill Telephone: 01483 523240

E-mail: mhill@waverley.gov.uk

comms/executive/2003-04/509