Meeting documents
Audit Committee (DCC)
Friday 5 December 2008
Meeting: Audit Committee (County Hall, Durham - Committee Room 1 - 05/12/2008 11:00:00 AM)
Item: A5 External Auditor's Progress Report
Contents
Introduction 3
Appendix 1 - Progress on the 2007/08 plan 6
Appendix 2 - Progress on the 2008/09 plan 7
Appendix 3 - Issues raised by members of the public 8
Introduction
| 7 | Durham County Council |
1 This is our first progress report to the Audit Committee. It sets out progress against our 2007/08 and 2008/09 plans.
Progress on the 2007/08 audit
2 Appendix 1 sets out progress against the plan which covers the financial year to
31 March 2008. Our Annual Audit & Inspection Letter which summarises all our work for the 2007/08 audit year will be presented to members in March 2009.
Opinion on the 2007/08 financial statements and the VFM conclusion
3 We reported our findings from our audit of your financial statements in our Annual Governance Report. This report was presented to the September 2008 Full Council.
4 We issued an unqualified opinion on the County's financial statements on
23 September 2008. We also issued an unqualified conclusion on your arrangements for securing economy effectiveness and efficiency in the use of resources.
Use of resources 2007/08
5 We have completed our 2007/08 work in updating our scored assessment in the areas of financial reporting, financial management, financial standing, internal control and value for money. We submitted provisional scores to the Audit Commission on
24 October 2008 and these will now be subject to national consistency processes. Once these are finalised we can share these scores with you. We have provided verbal feedback to officers on the outcomes of our work.
Direction of travel assessment
6 Our work on this assessment has just begun. The results of this work will be summarised in the Annual Audit & Inspection Letter in March 2009.
Data quality
7 We have completed our stage1-3 reviews of data quality. No major issues have been identified from our work to which we would wish to draw your attention at this stage.Progress on the 2008/09 audit
8 Appendix 2 summarises progress against the 2008/09 plan which covers the financial year to 31 March 2009.
Opinion on the financial statements-pre statements work
9 We will liaise closely with Internal Audit to discuss testing of the key controls and will commence our audit walkthroughs of key systems early in the new year.
The new use of resources assessment
10 There will be a new use of resources assessment in 2008/09 which will cover three themes:
· managing finances;
· governing the business; and
· managing resources.
11 There will also be a scored 'managing performance' assessment which will incorporate elements of the previous direction of travel assessment.
12 We will discuss this work with key officers from across the County to consider the requirements of the new assessment and to plan delivery of this work stream.
Local Government review
13 We are maintaining a watching brief over this area in the year. There are no major issues to which we wish to bring to your attention as a result of our work so far.
Other issues
Issues raised by members of the public 2007/08
14 We have provided some information on the issues raised with us by members of the public or other interested stakeholders. A list of these is attached at Appendix 3 for your information.
Comprehensive Area Assessment 2008/09
15 The Durham Comprehensive Area Assessment lead is Marion Talbot. The assessment will be reported for the first time in the autumn of 2009. There will be a joint inspectorate assessment and it will replace the Corporate Performance Assessment (Audit Commission), Annual Performance Assessment (Ofsted) and Joint Area Reviews. It will seek to answer three key questions for an area as follows.
· How well do local priorities express community needs and aspirations?
· How well are the outcomes and improvements needed being delivered?
· What are the prospects for future improvement?
The 2009/10 plan
16 We will begin planning the 2009/10 audit shortly. We will agree a draft plan with officers in February and propose bringing a draft audit plan for your consideration in March 2009.
Appendix 2 - Progress on the 2008/09 plan
Appendix 1 - Progress on the 2007/08 plan
| Area of work/risk identified in Audit Plan | Progress to date | Final report due/issued |
| Audit Plan | Complete | June 2007 |
| Opinion on 2007/08 financial statements- Pre-statements work | Complete | May 2008 |
| Opinion on 2007/08 financial statements & Annual Governance Report | Complete | September 2008 |
| VFM Conclusion 2007/08 | Complete | September 2008 |
| Use of resources assessment | National consistency processes underway | December 2008 |
| Data quality | Complete | December 2008 |
| BVPP report | Complete | December 2007 |
| Whole of government accounts | Audit work in progress |  |
| Direction of travel assessment | Just started | March 2009 |
| Annual audit and inspection letter | Not started | March 2009 |
| Grant claims | Underway | N/A |
Appendix 2 - Progress on the 2008/09 plan
| Area of work/risk identified in Audit Plan | Progress to date | Final report due/issued |
| Audit Plan | Completed | May 2008 |
| Opinion on financial statements- Pre-statements work | Not started | April 2009 |
| Opinion on financial statements-Annual Governance Report | Not started | September 2009 |
| VFM Conclusion | Not started | September 2009 |
| Use of resources assessment | Not started | Autumn 2009 |
| Annual audit and inspection letter | Not started | TBC |
| Issue raised | Work carried out | Latest position in respect of AC responsibilities |
| Concern about yellow bus scheme from independent bus operator in Durham | Review of: information provided by member of the public; - correspondence from officers from the Council. Response to FoI request Phone calls and correspondence. | Issues resolved - no further action proposed. |
| Concern over planning application for the provision of new primary school in Seaham. | Review of: - information provided by member of the public; - correspondence from officers from the Council - meeting minutes. Dealing with regular phone calls and correspondence | Issues resolved - no further action proposed. |
| Concern re provision of block contracts for provision of services to people with autism | Review of: - information provided by member of the public; - correspondence from officers from the Council - meeting with officers of council -correspondence from Audit Commission - meeting minutes. | Issues resolved - no further action proposed. |
The Audit Commission is an independent watchdog, driving economy, efficiency and effectiveness in local public services to deliver better outcomes for everyone.
Our work across local government, health, housing, community safety and fire and rescue services means that we have a unique perspective. We promote value for money for taxpayers, covering the £180 billion spent by 11,000 local public bodies.
As a force for improvement, we work in partnership to assess local public services and make practical recommendations for promoting a better quality of life for local people.
Copies of this report
If you require further copies of this report, or a copy in large print, in Braille,
on tape, or in a language other than English, please call 0844 798 7070.
© Audit Commission 2008
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Attachments