Internal Audit & Counter Fraud Plan 2018-2019 Mark Stenson, Head of Corporate Governance Mark Stenson, Head of Corporate Governance Audit Committee 1 st March 2018
2018/19 Audit Planning Approach • Understand corporate objectives and risks • Define the audit universe • Assess the inherent risk • Assess the strength of the control environment • Calculate the audit requirement • Determine the audit plan • Consider additional audit requirements identified from the risk assessment process 2
Fundamental Financial Systems (1) 2018-2019 Year End Assurance • Smart Project underpinned by a review of processes and controls, end to end systems will be documented • Financial Systems Audits: – Accounts Payable – Account Receivables – Bank Reconciliations – Cash Income, supported by Control and Risk Self Assessment – Council Tax Support – Council Tax including Discounts and Exemptions – Fixed Assets – Housing Benefits and Risk Based Verification 3
Fundamental Financial Systems (2) 2018-2019 Year End Assurance – Housing Rents – NDR/Business Rates – Payroll: • Post Agresso Milestone 6 upgrade – Personal Budgets – Residential Homecare Payments – Treasury Management • Plus: Continuous review of key risks 4
Corporate Projects & Implementations: Assurance • Smart Project: – financial controls • Agresso ERP System: – Support Mode; – Milestone 6 post Implementation: • “Selima” HR/Payroll: – HR 2.4 to 2.7 – support for upgrade • Mosaic: – Post implementation reviews Adults Payments/Income migration – Pre Implementation support Childrens Payments/Income migration • Joint Systems with Combined Authority and Health: – Local Care Organisation 5
Corporate Projects ICT Assurance: IT Audit Plan • IT Audit Plan in collaboration with External Supplier • Server Refresh and other IT Projects. • Information Management: – General Data Protection Rules (from 25 th May 2018) – General Data Protection Rules (from 25 th May 2018) 6
Corporate Projects Devolution • GMCA Integration of Health: – Joint working emerging risks ,e .g. data security • GMCA Arrangements for Monitoring Indemnities and Financial Undertakings Financial Undertakings • Assurance to the Combined Authority on current schemes and future developments • Working Well In Greater Manchester Initiative • European Grants: – Regional Assurance 7
Corporate and Commercial Services Operational Audits In addition to FFS and Corporate Audits, the following are Directorate based reviews : • Elections Support and Assurance: – Postal votes emerging risks – Election Day support • Governance Training 8
Economy, Skills and Neighbourhoods Regeneration and Capital • Regeneration Projects – Town Centre Master Plan – Heritage Centre/Theatre • School Capital Programme: – Greenfield Primary School – Greenfield Primary School – Saddleworth Replacement School – Royton and Crompton • Property Disposal 9
Economy, Skills and Neighbourhoods Education, Early Years and Community • Schools’ Audit Plan: – Audit follows up – Control and Risk Self Assessment • Education Governance Training: • Education Governance Training: – Governors, Head Teachers and Business Managers • Academy and Free Schools’ Audit Plan • New School Places • Special Education Needs • Early Years 10
Economy, Skills and Neighbourhoods Environment • Unity Work Plan • Parks • Devolved Budgets to Members • Highways Maintenance • Operational Management “Mayrise” system: – post implementation review • FCHO Housing Allocation Process 11
Health and Wellbeing Operational Audits In addition to FFS and Mosaic assurance, the following are Directorate based reviews: • Integration with Health • Business Service Redesign: – Changes to Financial Processes • Supported Living Properties • Mental Health Financial Processes • Safeguarding People • Brokerage Processes 12
Chief Executive Operational Audits • Environmental Management System: – ISO 40001 support – Supporting the development of local site review processes • Carbon Reduction Commitment • Carbon Reduction Commitment 13
Responsive, Investigations • Audit & Counter Fraud Investigations • North West Chief Audit Executive Group: – Counter Fraud Sub Group Lead • Management Planning and Quality Assurance: – Quarterly Review, Reporting and Committee Reporting • Contingency for Unplanned Work • 2019-2020 Audit and Counter Fraud Plan Preparation • Developing Training Proposition(s) • Personal Budgets Audits (Adults/Children) 14
ANY QUESTIONS? 15
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