audit  2000/2001

Annual Audit Letter
Oxfordshire County Council
ACTION PLAN

Ref	Recommendation	Priority
1 = Low
2 = Med
3 = High	Responsibility	Agreed	Comments	Date	
	Best Value	
R1	Ensure that:
•	identified benefits from BVRs are fully realised
•	performance is improved and the BVPP targets reviewed to ensure they are challenging but realistic
•	the performance management framework is strengthened by tightening its overall corporate approach and focussing on areas of weakness.	3	Head of Performance and Review

Assistant County Treasurer (Financial Review)	Yes

Yes

Yes

Yes	Head of Performance and Review agreed yes. Comments monitoring of BVR improvements is in place and will continue. Changes to BV process planned to strengthen this area by February 2002.
Head of Performance and Review yes, review of current and next year targets planned January 2002.

Head of Performance and Review yes, as revised policy on performance management has been placed before CCMT in December which addresses amongst other matters those detailed here.

To add to David Lines’ response.  The Audit and Risk Management team (Financial Review division) is developing close working relationships with the Performance and Review team (Strategy directorate) to identify potential weaknesses in the systems for gathering performance management information.  This complementary approach should eliminate any disputes about accuracy of data to allow management energies to concentrate on any weaknesses evident from the interpretation of that data.

	Feb 2002

Feb 2002

	

F	Democratic Renewal						
R2	Ensure that:
•	both members and officers are provided with adequate training and support
•	the effectiveness of the new arrangements is monitored.	
3	
Head of Democratic Services
Head of Democratic Services	
Yes

Yes	
Training has been carried out for both members/officers, further training is planned in the new year.

Preview of arrangements will be undertaken in Mar/April 2001.	
March/April 2002	
	Asylum seekers						
R3	Ensure that:
•	effective contractual arrangements are in place for the provision of accommodation for asylum seekers
•	all of the recommendations from the internal audit review are implemented
•	the financial management arrangements within the Social Services Department are strengthened.	3	Assistant County Treasurer (Financial Review)	Yes	A considerable amount of advice has been provided to Director of Social Services staff to address previously identified weaknesses in the management of Asylum Seekers accommodation.  Advice has been provided jointly by Legal Services and Audit & Risk Management staff.

Implementation is being tracked and progress reports prepared for the Chief Executive’s Steering Group.  Good progress has been achieved and the next position audit is planned for early January 2002.  An up to date position statement will be prepared for consideration by the Executive in due course.

A consultancy review, by Care Consult, is currently reviewing the financial management arrangements and plans to report formally in January 2002.  Interim progress briefings have been given to Chief Executive, Director of Social Services and Director for Business Support and County Treasurer during the review.	Jan 2002	
	Inter-agency 						
R4	Streamline the decision making structures by rationalising the number of groups. 	3					
R5
	Work with partners to develop joint strategic priorities and raise performance.
	3					
	Financial standing						
R6	Restore County Fund balance to a level above 1% of the net revenue budget.	3	Assistant County Treasurer (Accountancy) 	________	This will be conducted as part of the budget process for 2002/2003	Jan/Feb 2002	
R7	Continue to monitor closely delivery of its savings programme, particularly within Social Services.	3	Assistant County Treasurer (Accountancy)	Yes	Clear monitoring of savings programme will continue	Ongoing	
Ref	Recommendation	Priority
1 = Low
2 = Med
3 = High	Responsibility	Agreed	Comments	Date	
	Systems of internal control						
R8	Ensure that:
•	Internal Audit does not lose sight of its core responsibilities, by providing the Council with an overall assessment to the Council of the robustness of its internal control 
•	Internal Audit complies with standards set out in the Code of Practice for Internal Auditors.	3	Assistant County Treasurer (Financial Review)	Yes	The planned work of the Audit and Risk Management Team for 2001/02 which has been repositioned following the Best Value review recommendations in March 2001 to focus on:
The adoption of a strategic review programme, 

Re-defining the Compliance and Systems testing approaches to satisfy the expectations of the District Auditor. Contributing to the emerging MIS control requirements, the successor to the existing financial systems operated throughout the Council.

Continuing to agree with the District Auditor, an acceptable standard of work which will meet Code of Practice for Internal Auditor requirements.	March 2002	
R9	Consider establishing an appropriate forum for considering both internal and external reports and monitoring achievement of agreed plans.	3	Assistant County Treasurer (Financial Review)/Assistant Chief Executive 

	Yes

Yes	Proposals to establish an ‘Audit Forum’ will be prepared for the Executive (currently item 1/2002 on 19 February 2002).  If adopted, an ‘Audit Forum’ (i.e. a Member led body which effectively considers internal and external audit issues) could be established following the planned review of the current Political Management arrangements in March 2002.
To be considered as part of March/April review if not determined before then.
	March 2002

March/April 2002 or before	
Ref	Recommendation	Priority
1 = Low
2 = Med
3 = High	Responsibility	Agreed	Comments	Date	
	Legality						
R10	Ensure that robust arrangements are in place for ensuring the legality of decisions made.	3	Solicitor to the Council	Yes	New service level agreement completed, corporate role delegated and management arrangements to be changed.	Feb 2002	
	Accounts						
R11	Improve the arrangements for the preparation of financial statements the quality of supporting working papers.	3	Assistant County Treasurer (Accountancy)	Yes	Arrangements have been made for district audit staff to attend the Financial Managers Team to discuss changes required. Further action will be taken following this meeting.	March 2002