Audit Committee Update

Carmarthenshire County Council

Audit year: 2013-14

Issued: March 2013

Document reference: 197A2014

This document has been prepared for the internal use of Carmarthenshire County Council as part of work performed in accordance with statutory functions, the Code of Audit Practice and the Statement of Responsibilities issued by the Auditor General for Wales.

No responsibility is taken by the Wales Audit Office (the Auditor General and his staff) and, where applicable, the appointed auditor in relation to any member, director, officer or other employee in their individual capacity, or to any third party.

In the event of receiving a request for information to which this document may be relevant, attention is drawn to the Code of Practice issued under section 45 of the Freedom of Information Act 2000. The section 45 Code sets out the practice in the handling of requests that is expected of public authorities, including consultation with relevant third parties. In relation to this document, the Auditor General for Wales (and, where applicable, his appointed auditor) is a relevant third party. Any enquiries regarding disclosure or re-use of this document should be sent to the Wales Audit Office at infoofficer@wao.gov.uk.

Audit Committee Update

Financial audit work 2012-13

Financial audit work 2013-14 – Dyfed Pension Fund

Financial audit work 2013-14 – Carmarthenshire County Council

Performance work 2013-14

Financial audit work 2012-13

Activity

Scope

Status

Public Interest Reporting

Public interest reports on the Pay Supplement and Counter-Libel Claim.

Reports issued January 2014 and considered by the Council at an Extraordinary meeting on 27 February 2014.

Await formal confirmation of agreed actions from the Council and advertisement in the local newspaper.

Scope of any follow-up work to be agreed.

Audit fee to be discussed with the Director of Resources.

Correspondence and challenge items

Correspondence with local government electors.

We have received a significant amount of correspondence and work is ongoing. Additional audit fee to be discussed with the Director of Resources.

Grants Report

Summary of grant audit work 2014.

Work nearing completion and report being drafted. Planned completion April 2014.

Annual Audit Report

Report summarising our 2012-13 financial audit work.

Issued March 2014. Reported to Audit Committee March 2014.

Financial audit work 2013-14 – Dyfed Pension Fund

Activity

Scope

Status

Annual Audit Outline

Plan of financial audit work for 2013-14.

Issued to officers on 11 March 2014. We are currently awaiting the results of our fees consultation before finalising.

Interim financial audit work

Audit of the Pension Fund’s financial systems.

Work will be substantially complete by the end of March 2014.

Final Accounts

Audit of the Pension Fund’s 2013-14 financial statements.

Work planned for June and July 2014. ‘ISA260’ report to Audit Committee September 2014.

Pension Fund annual report

Administering authorities are required to publish a Pension Fund annual report which must include the Pension Fund financial statements.

We are required to read the Pension Fund annual report and consider whether the information it contains is consistent with the audited Pension Fund’s financial statements.

Audit work is concluded in October where we plan to issue an audit statement confirming the consistency of the summary financial statements included in the annual report.

Annual Audit Report

Report summarising our 2013-14 financial audit work.

Planned for December 2014.

Financial audit work 2013-14 – Carmarthenshire County Council

Activity

Scope

Status

Annual Audit Outline

Plan of financial audit work for 2013-14.

Currently being drafted. Await the results of the Wales Audit Office fees consultation and Wales Audit Office Board approval.

Interim financial audit work

Audit of the Council’s financial systems.

Work in progress, completion May 2014.

Review of Internal Audit arrangements

Audit of the Council’s Internal Audit arrangements.

Work in progress, completion May 2014.

Final Accounts

Audit of the Council’s 2013-14 financial statements.

Work planned for July to September. ‘ISA260’ report to Audit Committee September 2014.

Grants Report

Summary of grant audit work 2013-14.

Planned for March 2015.

Annual Audit Report

Report summarising our 2013-14 financial audit work.

Planned for December 2014.

Performance work 2013-14

Activity

Scope

Status

Regulatory Programme - Performance

Plan of performance audit work for 2013-14.

Currently being drafted. Await the results of the Wales Audit Office fees consultation and Wales Audit Office Board approval.

Improvement Plan Audit

Review the Council’s improvement plan in line with the Local Government Measure 2009 and Welsh Government guidance.

Complete – Improvement Assessment Letter (August 2013) – Audit Committee December 2013.

Progress update 1

Wales Audit Office proposals for improvement

Is the Council making progress against previous proposals for improvement?

Complete – Improvement Assessment Letter (August 2013). Informs Annual Improvement Report currently being drafted – Audit Committee December 2013.

Performance Indicator (PI) Audit

• Review a sample of National PIs.

• Review a sample of Local and other indicators used in the Improvement Plan.

• Review Performance Management arrangements.

Complete – Data Quality Review Report (September 2013) – Audit Committee December 2013.

Informs Annual Improvement Report currently being drafted.

Risk assessment of housing and council tax benefit

Desk top review of core data provided by both the Department for Work and Pensions and by the Council.

Complete – Improvement Assessment Letter (November 2013).

Informs Annual Improvement Report currently being drafted.

Activity

Scope

Status

Annual Report Audit

Has the delivery of planned action resulted in the intended improvements?

• Review the Council’s Annual Report in line with the Local Government Measure 2009 and Welsh Government guidance.

• Review performance against Improvement Objectives (KIOPS).

• Validate the Council’s assessment of its own performance.

Complete – Improvement Assessment Letter (November 2013) – Audit Committee December 2013.

Informs Annual Improvement Report currently being drafted.

Progress update 2

Wales Audit Office proposals for improvement

Is the Council making progress against the previous proposals for improvement?

Complete – Improvement Assessment Letter (November 2013) – Audit Committee December 2013. Informs Annual Improvement Report currently being drafted.

Activity

Scope

Status

Local Risk Based Study –

Review of Governance Arrangements of the Section 33 Agreement between Carmarthenshire County Council and Hywel Dda University Health Board.

Are the Council’s collaboration and partnership arrangements working effectively to deliver improved performance and outcomes?

• Is it clear what the collaboration is intending to deliver?

• Are governance arrangements sound?

• Are resources managed effectively?

• Is there a clear performance management system/framework and is performance managed well?

• Is the collaboration delivering improved outcomes?

Fieldwork reaching a conclusion. Report expected April 2014.

Improvement Study – Safeguarding

Do the Council’s governance and management arrangements provide assurance that children are safeguarded? This also includes a review of whistleblowing arrangements.

Fieldwork underway, report Summer 2014.

National Study Delivering with less

Are the Council’s environmental health services continuing to deliver their statutory obligations with fewer resources?

Fieldwork nearing completion, due end of March. National Summary Report early May 2014.

Activity

Scope

Status

National Study – Welfare Reform

Is the Council well placed to effectively manage the impact of welfare reform on social housing?

Fieldwork nearing completion. Landlord and Tenants’ surveys online. National Summary Report due mid May 2014.