Item 6 Appendix 1 - Internal Audit Plan 2023-24 - Progress to 6 November 2024
West Dunbartonshire Council · 4 December 2024
Back to Audit Committee — 4 December 2024 and its agenda
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2024-2025 Internal Audit Annual Audit Plan – Progress to 6 November 2024 Appendix 1 Audit/Status Not Started Planning Fieldwork Fieldwork Complete Draft Report Final Report Date Reported to Audit Committee Risk-Based Reviews Corporate Complaints February 2024 Participatory Budgeting Deferred to 2024/25 Audit Plan Supporting Employee Attendance June 2024 Commercial Waste Income December 2024 FM Cleaning – Stock Control June 2024 FM Catering – Stock Control February 2024 Corporate Procurement September 2024 Value for Money Reviews Void Management Carried forward to 2024/25 Audit Plan Property Repairs and Maintenance Carried forward to 2024/25 Audit Plan Limited Scope Financial System Reviews Debt Recovery September 2024 Project Assurance Review Learning Disability Service – Service Redesign Deferred to future audit plan as project not yet started. Regularity Audits Education CSA September 2024 Payroll High Earners – Quarterly Review Ongoing exercise in 2024/25 HSCP - Imprest Accounts December 2023 Advisory Reviews UK Shared Prosperity Fund Final Report issued to management. Roads – Route Optimisation No audit input required to date. Finance/HR Establishment Controls Audit advice and support provided to working group. Other Work Integration Joint Board – Internal Audit Service The internal audit annual plan for 2023/24 audit plan is almost complete with one review finalised and the other review at fieldwork stage. This audit has been carried forward to the 2024/25 audit plan. Valuation Joint Board – Internal Audit Service Audit Follow Up completed. Leisure Trust – Internal Audit Service Audit work complete and final report issued. National Fraud Initiative The 2022 Exercise is now complete. Data submissions are underway for the 2024 Exercise. 2022/2023 Audit Plan C/f Complete.
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2024-2025 Internal Audit Annual Audit Plan – Progress to 6 November 2024 Appendix 1 Audit/Status Not Started Planning Fieldwork Fieldwork Complete Draft Report Final Report Date Reported to Audit Committee Risk-Based Reviews 2023/24 Brought Forward Reviews Participatory Budgeting February 2025 Void Management February 2025 Property Repairs and Maintenance February 2025 2024/25 Reviews Budgetary Control May 2025 Corporate Procurement May 2025 Regularity Audits Payroll High Earners – Quarterly Checks February 2025 HSCP Residential Care – Overtime Claims Other Work Integration Joint Board – Internal Audit Service The internal audit annual plan for 2024/25 audit plan comprises 2 audit reviews. Planning for one audit is underway and the fieldwork is ongoing for the second review. Valuation Joint Board – Internal Audit Service Audit planning is underway and the audit review will be carried out in Q1 2025. Leisure Trust – Internal Audit Service Audit planning has not yet started. National Fraud Initiative The 2024 Exercise is underway. Data has been submitted in accordance with required timescales. 2023/24 Audit Plan c/f Final reports issued for FM Cleaning – Stock Control, Supporting Employee Attendance, CSA Education, Corporate Procurement Under £10k, Debt Recovery, UK Shared Prosperity Fund and Commercial Waste Income.