Issue - meetings

This report details the planned programme of audit and fraud work to be undertaken during 2006/07, together with arrangements to report on the results of audit work, and seeks Members’ approval for the programme.

Members considered a report which sought their approval for a planned programme of audit and fraud work to be undertaken during 2006/07, together with arrangements to report on the results of audit work.

Under the new Constitution, the Audit and Governance Committee had delegated authority to approve the annual Audit Plan.  The draft Audit Plan for 2006/07, prepared in consultation with the Council’s Chief Executive, Chief Finance Officers and Directors, was attached as Annex 1 to the report and the Strategic Audit Plan was attached as Annex 2.  It was noted that current staffing levels did not allow all the auditable areas to be reviewed in accordance with the required frequency.  Priority had therefore been given to ‘high’ and ‘medium’ risk areas.  There was also a shortfall of 90 days between available resources and the total number of days included in the Audit Plan.  It was proposed that this initially be accommodated by variations occurring during the year.  Any variations to the Audit Plan, resulting from new or changed priorities and / or risks, would be reported to Members.

The 2006/07 Counter Fraud Activity Plan was attached as Annex 3.  This was based upon the resources currently available to the Fraud team and included details of planned activities, proactive work and resource allocation.  The team’s current workload remained well above caseload levels recommended by the BFI.  Efforts were ongoing to ensure that resources were concentrated on those cases where the evidence of fraud was strongest, which should allow more time to be spent undertaking planned preventative work.  Details of work completed against the Plan, and significant issues identified, would be reported to Members via monitoring and out-turn reports.

RESOLVED: (i)         That the 2006/07 Audit and Counter Fraud Activity Plans be approved.

REASON:      To enable the annual Audit and Fraud plans to be delivered.

(ii)               That the proposed monitoring and reporting arrangements be noted and agreed.

REASON:      To enable Members to monitor the work of the Audit and Fraud teams effectively.