Item 7 - Appendix 1

Page 1

2021-2022 Internal Audit Annual Audit Plan – Progress to 18 May 2022
Appendix 1
Audit/Status Not
Started
Planning/
TOR
Fieldwork Fieldwork
Complete
Draft
Report
Final
Report
Date Reported to
Audit Committee
Risk –Based Reviews
IHMS – Stock Control      March 2022
LD Services – Financial Monitoring of Contracts  C/f to 2022/23 Audit Plan
Building Services – Work In Progress Advisory work was carried out with the Service on interim process during Q1 2022.  A full
review of this work will be included in the review of Building Services during 2022-23.  
Building Services – Price Checks Advisory work was carried out with the Service on interim process during Q1 2022.  A full
review of this work will be included in the review of Building Services during 2022-23.
OT Waiting Times  C/f to 2022/23 Audit Plan
Financial Assessment Process  C/f to 2022/23 Audit Plan
Corporate Procurement – Supplier Management   C/f to 2022/23 Audit Plan
Overtime   September 2022
Vehicle Tracking System    September 2022
Project Management Arrangements    September 2022
Employee Expenses      June 2022
Limited Scope Financial System Reviews
Debtors     September 2022
Other Work
Integration Joint Board – Internal Audit Service The IJB internal audit annual plan for 2021/22 was approved in April 2021.  Two audits are
currently being finalised and will be reported to the HSCP Board Audit and Performance
Committee.
Valuation Joint Board – Internal Audit Service The VJB internal audit annual plan for 2021/22 is now underway and fieldwork is almost
complete.
Leisure Trust – Internal Audit Service The LT internal audit annual plan for 2021/22 is now complete.
Covid-19 Recovery Assurance Work Ad hoc advice was provided on an ongoing basis.
National Fraud Initiative Matches for the 2020-21 exercise continue to be investigated.  Audit Scotland will produce a
report on the NFI 2020-21 Exercise which will be reported to the September 2022 meeting. 
B/f 2020/2021 Audit Plan Completion Five audit reports from the 2020/21 audit plan were finalised during 2021/22 including:  Rent
Arrears, Pupil Equity Funding, Homelessness, Client Accounts Administration Process and
Corporate Procurement – Under £50k.