Audit Panel June 2002 - progress report

Report: 5
Date: 20 June 2002
By: Clerk

Summary

The purpose of the attached report is to inform the Audit Panel of progress with the audit. It covers the work included in the Audit Plan agreed by the Panel for the 2001/2002 audit.

A. Recommendations

See attached report.

B. Supporting information

See attached report:

C. Financial implications

See attached report.

D. Background papers

None.

E. Contact details

Report author: Jon Hayes, Audit Manager.

For information contact:

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

Appendix 1: External Audit and Metropolitan Police Protocol

Introduction

This protocol sets out how external audit (District Audit and KPMG) will work together with the Metropolitan Police Authority and Service to deliver an effective, relevant and timely audit. It covers all the work we do apart from the work on the Statement of Accounts. All parties agree to review the protocol and revise it as necessary at the end of this year’s (2001/02) audit.

Reporting protocol

At the start of an audit review, the Metropolitan Police Authority or Service will nominate a senior officer to be the Project Sponsor, and a deputy to champion the review. It will be the responsibility of the Project Sponsor to identify key contacts within the Authority or Service for that particular audit review. The Project Sponsor will also inform the Inspection Liaison and Analysis Unit (ILAU) of the title, terms of reference and timescale of the audit review. The ILAU will register the audit review on the inspections database, allocate an ILAU reference number and include it in subsequent progress reports. The Project Sponsor will ensure that responses to issues raised, draft reports and action plans are provided in accordance with the timetable, as set out below:

• Response to audit queries – the relevant key contact from the Authority or Service will agree with the external auditor a deadline by which all queries raised will be answered and best endeavours will be made to ensure that all information requested is provided as and when the request is made.
• Issue of draft reports – the external auditor will provide the Project Sponsor with a draft report arising from the review within 15 working days of the completion of the audit work. The Project Sponsor and external auditor will arrange a meeting to discuss the report within another three weeks from the date of receipt.
• Agreement of draft reports – within three weeks of the meeting to discuss the draft report, an agreed version of the report, incorporating the views of officers where relevant, will be sent to the Project Sponsor. The Project Sponsor will be responsible for ensuring all relevant Service/Authority comments and observations are provided to external audit to enable this timetable to be achieved.
• Completion of Action Plans – once the draft report has been agreed, the Project Sponsor will ensure that the Action Plan setting out the agreed recommendations is completed within two weeks from the agreement of the report. A copy of the Action Plan will be sent to the ILAU to record agreed recommendations.

The ILAU may assist the external auditor in pursuing responses where the timetable set out in this protocol has not been fulfilled.

Progress reports

• The external auditor will provide the Audit Panel with a quarterly up-date on the progress of all elements included in the Audit Plan.
• The District Auditor will liaise with the Treasurer and Director of Resources on a regular basis to discuss the audit and current/emerging issues within the Authority and Service that are of relevance to the audit.
• The Audit Manager will liaise with the Head of Finance and Deputy Treasurer on a regular basis to discuss more detailed aspects of the audit.

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