Appendix 3
Summary of Opinions for Internal Audit Reports Issued During 2022/23
Substantial Assurance:
(Explanation of assurance levels provided at the bottom of this document)
|
Audit Title |
Department |
|
Treasury Management |
GPR |
|
Risk Management |
GPR |
|
Post Brexit Information Governance |
GPR |
|
IT Asset Procurement (Value for Money) |
GPR |
Reasonable Assurance:
|
Audit Title |
Department |
|
Payroll |
GPR |
|
School Attendance |
FCL |
|
Council Tax |
GPR |
|
Accounts Receivable (Debtors) |
GPR |
|
IT & D Strategic and Operational Risk Management |
GPR |
|
Network Access Management (follow up) |
GPR |
|
Care Payments |
HASC |
|
Revenue Budget Management |
GPR |
|
Highways Contract Management |
EEC |
|
City Clean External Contracts and Commercial Activities (follow up) |
EEC |
|
Adult Social Care (In-house Services) |
HASC |
|
MetaCompliance IT Application |
GPR |
|
Housing Management System (follow up) |
HNC |
|
Public Sector Bodies Accessibility Regulations |
GPR |
|
Cyber Security |
GPR |
|
Home to School Transport |
FCL |
|
Procurement Compliance (follow up) |
GPR |
|
Members Declarations of Interest, Gifts & Hospitality |
GPR |
|
Revenue Collection and Banking |
GPR |
|
Patcham High School |
FCL |
Partial Assurance:
|
Audit Title |
|
Department |
|
Housing Rents |
|
HNC |
|
Queens Park Primary School |
|
FCL |
|
Downs View School |
|
FCL |
|
ASC Financial Assessments |
|
HASC |
|
School Meals Contract Management |
|
FCL |
|
Officers Declarations of Interest, Gifts and Hospitality |
|
GPR |
|
Health and Safety |
|
GPR |
|
Direct Payments (follow up) |
|
HASC |
Minimal Assurance:
|
Audit Title |
Department |
|
None |
N/A |
Grant Claims
|
Audit Title |
Department |
|
Test and Trace Support Payments |
HASC |
|
Contain Outbreak Management |
HASC |
|
Test and Trace Grant |
HASC |
|
SOGU Universal Drug Treatment Grant |
HASC |
|
Transport Capital Grant |
EEC |
|
Bus Service Support Grant |
EEC |
|
Bio Diversity Net Gain Grant |
EEC |
|
Adult Weight Management (2 claims) |
HASC |
|
EU Interreg – Solarise (2 claims) |
HNC |
|
EU Interreg – Blueprint for a Circular Economy (2 Claims) |
EEC |
Other Audit Activity Undertaken During 2022/23
|
Department |
|
|
Housing Repairs Works Management System Replacement Programme |
HNC |
|
Enterprise Resource Planning Programme |
GPR |
Audit Opinions and Definitions
|
Opinion |
Definition |
|
Substantial Assurance |
Controls are in place and are operating as expected to manage key risks to the achievement of system or service objectives. |
|
Reasonable Assurance |
Most controls are in place and are operating as expected to manage key risks to the achievement of system or service objectives. |
|
Partial Assurance |
There are weaknesses in the system of control and/or the level of non-compliance is such as to put the achievement of the system or service objectives at risk. |
|
Minimal Assurance |
Controls are generally weak or non-existent, leaving the system open to the risk of significant error or fraud. There is a high risk to the ability of the system/service to meet its objectives. |