Internal audit exception reporting

Report: 6
Date: 25 June 2001
By: Director of Internal Audit

Summary

This report summarises the current position regarding progress against the 2001/02 Internal Audit Plan.

A. Recommendations

1. Members note the current position regarding the Internal Audit Plan and resources.
2. Approval is given to postpone those systems reviews shown see Appendix 1.

B. Supporting information

Progress against the 2001/2002 Internal Audit Plan

1. At this stage of the year there is a shortfall in the systems audit plan of approximately 500 days (one sixth of the plan). This has occurred mainly due to the resources that have been consumed in reviewing the vehicle removal contract and completing the report on the Control Framework for the Procurement and Management of Major Service Contracts. Both pieces of work address areas of high risk to the MPA and it is important that they should take precedence over a number of reviews in the current programme. Additional time has also been spent completing work carried forward from last year and we have not yet recruited the trainees anticipated at the start of the year.

2. The framework agreement with other internal audit service providers (to be out in place shortly) to help overcome some of the shortfall will be used. The current review of our retention and recruitment should also help with recruitment later in the year. However, it is proposed that, as a precautionary measure, the systems reviews (none of which are high risk) and which are shown see Appendix 1 be postponed until next year.

Current review work (including investigations by Forensic Audit Branch)

3. Major work on the vehicle removal contract is continuing. Progress is being reported monthly to the Finance, Planning and Best Value Committee. Currently we are helping the Directorate of Information with an overtime enquiry, the Directorate of Professional Standards with two cases involving police officers with administrative roles and Territorial Policing with a property store case.

Responses to Audit Reports in high risk areas

4. There is one response to a high risk area outstanding; the MPS Transport Outsourcing Review Report issued on 18 December 2000. The Director of Resources has written to explain the delay, but it is important that this report is issued as soon as possible. A number of responses are also overdue for medium risk systems we have reviewed. I have sent reminders to the senior management of Territorial Policing and the Directorate of Resources as appropriate.

Implementation of high risk recommendations

5. Only 63 per cent of high-risk recommendations have been implemented for those reports issued in the last calendar year. I have raised this lack of progress with the senior managers concerned and look forward to an increase in the level of implementation of high-risk recommendations.

High risk system audit reviews completed

6. The following Executive Summaries for audits of high risk areas that have been completed since the last Audit Panel meeting in February:

• Police Overtime
• Police Payroll Allowances and Expenses
• Police and Civil Staff Pensions
• Pay and Conditions Negotiations
• Treasury Management

Liaison with other review bodies

7. The report on the role of External and Internal Reviewers of the MPS has been approved by the Finance, Planning and Best Value Committee and will now be widely distributed throughout the MPS and MPA.

8. Regular meetings with representatives from District Audit to ensure our systems work is co-ordinated will continue as are discussions relating to our role in Best Value with District Audit and agreement on a way forward for this year has been established. Internal Audit will be performing an advisory role on the Best Value Review Teams to help ensure the project teams deliver.

9. Meetings have taken place with the BOCU Commanders, who have been tasked with drawing up the Cluster Command inspection of BOCUs and have agreed to co-ordinate work programmes and advise on the inspections themselves.

Staffing

10. The current staffing levels remain at 32. One forensic auditor retires in July, although following a recruitment exercise for a replacement an offer has been made to a police officer from another force. An open day for potential trainee systems auditors took place in May and it is hoped that two or three new trainees maybe recruited by September.

11. Initial work has been completed on the recruitment and retention review commissioned by the Treasurer. The results will be reported to September Human Resources Committee and Audit Panel meeting. Location has arisen as a key issue affecting recruitment and retention.

C. Financial implications

None at this stage.

D. Background papers

None.

E. Contact details

The author of this report is Peter Tickner, Director of Internal Audit.

For information contact:

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

Send an e-mail linking to this page

Feedback