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Report 4 of the 25 Jun 01 meeting of the Audit Panel and discusses the external audit progress report.

Warning: This is archived material and may be out of date. The Metropolitan Police Authority has been replaced by the Mayor's Office for Policing and Crime (MOPC).

See the MOPC website for further information.

External audit progress report

Report: 4
Date: 25 June 2001
By: Audit Panel

Introduction

The purpose of this report is to inform the Audit Panel of progress throughout the year. It covers the work included in the Audit Plan agreed by the Panel for this year’s audit.

We would welcome any comments on how the presentation of this information could be improved.

Members of the Panel should note that a few pieces of work in the Plan were deferred until the completion of the HMIC review.

Please see below for the position on this year’s audit.

Area Audit work Timing of work Progress Output
Planning
Audit Plan Prepare and agree an Audit Plan which is risk based, adds value to the Authority and meets the Code of Audit Practice requirements October to January Completed Audit plan
Area Audit work Timing of work Progress Output
Opinion
Core Process Review of
  • Main accounting system
  • Budgetary control
  • Closedown procedures
May to July Work in progress Report
Statutory Accounts Audit of accounts July to October Initial discussions undertaken Audit opinion and Report
Area Audit work Timing of work Progress Output
Corporate governance
Internal Financial Controls Review of Internal Audit April to July High level and detailed review in progress. Report
Overall assessment of IT controls March to June Fieldwork practically completed. Draft report to be issued shortly. Report
Apply Audit Commission’s Regular as Clockwork methodology May to August Work in progress Report
Estate management July to October Work currently being scoped. Report
Client-side management issues June to September Work to be done in parallel with Internal Audit work Report
Arrangements to Prevent and Detect Fraud and Corruption Overall arrangements to prevent and detect fraud and corruption March to July Fieldwork in progress. Report
Specific probes into high risk areas To be agreed Report
Financial Standing Review of arrangements to ensure the financial standing June to September Included in Annual Audit Letter
Legality Review of arrangements to ensure the legality of transactions June to September Included in Annual Audit Letter
Area Audit work Timing of work Progress Output
Use of resources
Internal Review Agencies Review of the effectiveness of internal review. August to September Work being scoped Report
Response to past Audit Commission (AC) studies Stock take of response to AC work on tackling crime, police patrol and police surgeons. May to July Work in progress Report
Community Safety Assessment of response to AC report to the MPS. September Work being scoped Report
Best Value Performance Plan and arrangements to deliver Best Value Review of the Plan and commentary on the arrangements in place. March to June Draft report produced. Report
Service and Financial Planning Review of the MPA’s approach in this area. August to October Work being scoped Report
Employment Tribunals Assessment of the arrangements in place for dealing with these and for minimising the number faced. May to July Work in progress Report
Early Retirement on Medical Grounds Review of the arrangements in place to minimise the financial impact. May to September Work in progress Report
Overtime Review of the arrangements in place for allowing overtime June to August Work being scoped Report
Overtime Review of the arrangements in place for allowing overtime June to August Work being scoped Report
Area Audit work Timing of work Progress Output
Performance information
Performance indicators Audit opinions on statutory PIs March to August Work on BVPIs in progress, work on ACPIs to follow Report
Area Audit work Timing of work Progress Output
Reporting
Annual Audit Letter Letter to Members summarising work completed in 2000/01 November Annual Audit Letter

Contact details

The author of this report is Jon Hayes, Audit Manager at District Audit.

For information contact:

MPA general: 020 7202 0202
Media enquiries: 020 7202 0217/18

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