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

 

Activity Title

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.