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ITEM AU5

AUDIT COMMITTEE – 26 JULY 2006

REPORT OF THE AUDIT WORKING GROUP

The Audit Working Group met on 13 July 2006.

The meeting was attended by:

Dr. Geoff Jones – Chairman

Cllr. David Wilmshurst
Cllr. Colin Lamont
Cllr. Alan Bryden
Sue Scane, Head of Finance & Procurement
Peter Clark, Monitoring Officer and County Solicitor
Ian Dyson, Assistant Head of Finance (Audit)
Georgina Paton, Corporate and Professional Standards Manager - (AWG90 only)
Mukhtar Khangura, Audit Manager, KPMG – (AWG91 only)
Simon Kearey, Business Manager, Social & Community Services – (AWG92 only)
Mike King, SAP Programme Manager – (AWG92 & AWG 93
Cllr. Charles Mathew also attended the meeting as an observer.

This report refers to the topics discussed at the Audit Working Group and the specific items arising from the discussions which the Group wishes to call to the attention of the Committee.

  1. AWG90 FMIP2 Update. Report presented by Georgina Paton. This report is also on the Audit Committee agenda.
  2. Three areas in the report were followed up on, Project Link, Integration Project and the E-Procurement Project, to consider their potential impact on the achievement of the efficiency targets for Shared Services. The Group was advised that whilst there were risks associated with the projects, due to the cash flow issues for Shared Services this was not yet a cause for concern.

    Later in the meeting the Group received a briefing on Project Link from the Project Sponsor. The senior officers who regularly attend the Audit Working Group are involved at board level on this project, and have undertaken to advise the Group at future meetings of any significant control failings.

  3. AWG91 KPMG Draft Interim Memorandum. Report presented by Mukhtar Khangura. This report is also on the Audit Committee agenda.
  4. The Group considered this is a positive report reflecting improvements on matters of internal control. It was noted that Officers agreed audit working papers and journals are areas that require further action. The Group also drew attention to some minor wording issues in the report that it was agreed would be changed in the final report presented to the Audit Committee.

  5. AWG92 & AWG93 Project Link and SAP for Schools Project. As requested at the Audit Committee on 28 June, Simon Kearey and Mike King attended the meeting to discuss these projects.
  6. The Group were satisfied with the feedback on these projects and it was noted that the Audit Committee would continue to receive regular information through the quarterly SAP Revitalisation report, and the quarterly FMIP2 update.

    The Group were informed that Project Link is a highly complex project that is bringing together client management and financial processes to provide a more effective management system. The project team are working closely with Buckinghamshire and Surrey County Council’s who have already implemented similar systems and there is reasonable confidence that the target completion date of July 2007 will be achieved. The Group were re-assured that in the interim period the current systems, although requiring more manual processes, are able to deal with the wide range of complex operational issues.

    The Group were assured that the proposed new governance arrangements for Project Link should be resolved week commencing 17 July 2006. The Audit Committee are asked to confirm whether they have been.

    It was noted that the outcomes of the pilot project on SAP for Schools are being reviewed in November.

  7. AWG94 Internal Audit Quarter 1 report. Report presented by Ian Dyson. This report is also on the Audit Committee agenda.
  8. The Group were pleased to note that despite the increased demand due to the number of irregularities reported, the plan remains broadly on target.

  9. AWG95 Self Assessment on Audit Committee Effectiveness. The Group completed the self assessment tool contained within the CIPFA Guidance on Audit Committees.

The assessment identified a small number of areas where action may be required to achieve full compliance with the CIPFA guidance. A presentation of the assessment is on the Audit Committee agenda for comment and agreement.

JOHN JACKSON
Director for Resources

Contact: Ian Dyson, Assistant Head of Finance (Audit) on 01865 815440

ian.dyson@oxfordshire.gov.uk

14 July 2006

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