Page 53 Agenda Item 6 · 2015. 5. 22. · £563k £394k £539k £309k £601k £320k Chargeable Days...
Transcript of Page 53 Agenda Item 6 · 2015. 5. 22. · £563k £394k £539k £309k £601k £320k Chargeable Days...
Report to: Audit Committee
Date:
26th September 2013
Report of: Chief Internal Auditor
Ward Location: N/A Author(s) and Contact Phone
Number(s):
David Dobbs 020-8770-6103
Area Served: Borough-wide Chair of the Committee:
Councillor Tim Crowley
Report title
Internal Audit: CIPFA Annual Benchmarking
Summary
This report summarises the results of the annual CIPFA benchmarking exercise in which
Internal Audit participated.
Recommendations
The Audit Committee is asked to:
a) Note the high level results of the benchmarking exercise, particularly the
comparable position across London
b) Consider and comment on the detailed benchmarking report (see Appendix).
Background Documents and Previous Decisions
None.
Signed:
Strategic Director
Date: 12 September 2013
Agenda Item 6Page 53
1. Background
1.1 Service delivery forms a key part of the corporate governance framework. Management and monitoring of performance have become a vital part of delivering better services. Whilst performance indicators give a pointer to the level of performance, benchmarking can also pinpoint areas of good or poor performance.
1.2 Internal Audit subscribe to the annual benchmarking exercise co-ordinated by the Chartered Institute of Public Finance and Accountancy (CIPFA). This service provides comparisons across a large number of local authorities and access to specific peer group data to facilitate analysis of performance
assist Councils in answering the following key questions:
How are we performing?
Are we performing better year on year?
What is our direction of travel?
How does our performance compare with our peer organisations?
Can we learn anything from other organisations?
Are we providing value for money?
1.3 Two datasets were submitted to CIPFA for analysis, namely:
a) Outturn data on costs, audit days and audit coverage was supplied for 2012/13
b) Estimated/planned data for costs, audit days and coverage, was supplied in relation to 2013/14
1.4 A main comparator group was selected based on the other participating London Borough Councils (11 including Sutton). The comparator group, with estimated turnover figures for 2013/14, comprised the following Councils:
LB Barnet - £865m
LB Bromley - £582m
LB Croydon - £1,028m
LB Enfield - £992m
LB Haringey - £980m
LB Lambeth £1,062m
LB Newham - £1,429m
LB Richmond upon Thames - £412m
LB Sutton - £435m
LB Tower Hamlets - £1,171m
LB Waltham Forest - £835m
Agenda Item 6 Page 54
2. Issues
2.1 The attached report contains the results of the CIPFA benchmarking exercise. In line with the data that was supplied by the Council, the results comprise outturn data based on the 2012/13 period and data in relation to 2013/14 based on the current audit plan and other estimates.
2.2 In reviewing the benchmarking reports it should be recognised that there are a number of variables that may affect the data across the comparator group and therefore caution should be exercised in how the results are interpreted. For example, significant differences between cost levels and audit resourcing may occur for a number of reasons, including:
Differing levels of risk and variability in the strength of governance frameworks across Councils will affect the organisational demand for Internal Audit and therefore comparative resourcing levels
Varying levels of co-sourcing/outsourcing and use of consultants/agency staff in service delivery can have a considerable effect on costs
Differing service responsibilities within Internal Audit teams will affect resourcing requirements
Subjectivity in the classification and categorisation of the individual elements of Internal Audit work may lead to some variability in the benchmarking data. Moreover whilst respondent data is subject to consistency and validation checks, it is not subject to detailed external verification.
2.3 There are other inherent limitations to benchmarking data. It does not attempt to measure service quality, neither does it indicate whether Internal
of service delivery are not straightforward biennial customer satisfaction survey, next scheduled to take place in early 2014.
2.4 The headline trends from the benchmarking reports, in terms of net costs and chargeable audit days, are shown in the following table. Net costs include any direct costs (e.g. pay and training) and also overhead costs (e.g. IT support and accommodation); any cash income (e.g. from selling services externally) is then deducted to calculate a net position. Chargeable days comprise the time spent on audit assignments (e.g. service audits and investigations); this excludes any time spent on training, in meetings or undertaking other administrative tasks.
London Comparator Group Averages
2011/12 (outturn) 2012/13 (outturn) 2013/14 (budget)
Average Sutton Average Sutton Average Sutton
Net Cost of Service
£563k £394k £539k £309k £601k £320k
Chargeable Days
1,549 1,114 1,516 1,179 1,825 975
Agenda Item 6Page 55
2.5 costs were the lowest in the group for both 2012/13 (based on outturn) and 2013/14 (based on estimates). In relation to chargeable days, Sutton was the 4th lowest for 2012/13 and the lowest in group for 2013/14; excluding Sutton, the group average for planned audit days in 2013/14 is 1,910.
2.6 nationally that are most similar in size (as measured by gross revenue turnover), the resulting averages are net costs of c£440k and c1500 audit days for both 2012/13 and 2013/14.
2.7 comparative performance using the London comparator group and largely confirms the trends and analysis described in the preceding narrative. However, it also indicates that using benchmarks based on Council size,
London comparator group. This can be misleading since, although larger nerally not a direct linear
relationship, i.e. a Council twice the size of Sutton is unlikely to have an audit
2.8 Overall, S comparative position in terms of net costs and chargeable audit days reflects the strategy that was initiated during 2010/11, namely that
resources. This was achieved through formal re-organisation which reduced the grade mix and staff numbers, coupled with a leaner, risk based audit approach to audit planning. Further savings were achieved by removing the dependency on agency staff and consultants.
2.9 The detailed benchmarking report (refer Appendix) will be used as a means of seeking continuous improvement in service delivery. As usual, Internal Audit will use the data to assess the potential for further efficiencies and improvements in 2014/15 and beyond.
3. Impacts and Implications:
Financial Implications
3.1 There are no direct financial implications arising from this report.
Legal Implications
3.2 There are no legal implications arising from this report.
Equalities Impact Assessment
3.3 There are no direct equality implications from this report.
4. Appendices
4.1 Appendix: CIPFA Benchmarking Report attached.
Agenda Item 6 Page 56
2013
Barnet Bromley
Croydon Enfield
Haringey Lambeth
Newham Richmond
Sutton Tower Hamlets
Waltham Forest
Tel: 020 3117 1859
Audit
Benchmarking Club
London Borough of Sutton
Copyright:
CIPFA Business Limited
3 Robert Street, London, WC2N, 6RL
COMPARATOR REPORT
Page 1 12/07/2013Audit
Agenda Item 6Page 57
Bar Charts: These are our standard method of displaying a full set of data
Salary Bandings
under 20k
20-25k
25-30k
30-35k
Time Series: These show trends in data.
Average = Black lines
Your values = crosses
Summary Bar Charts: These present summaries of non-numerical data
Please note: Depending on the type of data being displayed more than one bar may be highlighted black.
For example, we use this method to graph which categories you 'self-fund'. Where an authority 'self funds' all
the categories looked at, all the bars will show as black.
PREFACE
0% 2%
54% 26%
24% 61%
3.4
1.5
0
Key
FTE
0.9
% Avg
14% 15%
Was last LTA broken?
0% 20% 40% 60% 80%
Ran Course (34)Broken (13)
Na (1)
20-25k
0%
20%
40%
60%
80%
100%
This report compares your data with the group of authorities specified on the title page.
Throughout the report your figures are shown in tables and in graphical form. If you are not familiar with
our reports we hope this page will help you to better understand the way we present this data.
Averages: Almost all of our tables and charts compare your figure with a group average. The average is
the unweighted mean value for the group. This average value ignores missing data, or data that we have
excluded and for this reason sets of averages sometimes do not reconcile precisely.
Charts: We display a large amount of data on charts as this allows us to show the data for the entire
group efficiently and gives far more information than a simple average (i.e. range of data, individual
authority values etc.). Below we have annotated an example chart to help explain what they show.
Title.
Your authority's bar
highlights in black.
The group average is
shown by a horizontal
line.
'Missing bars' on the left
represent missing data or
excluded data and are not
included in calculating the
average.
'Missing bars' on the right represent
zero values and are included in the
average.
Each bar
represents an
authority's value.
Cost per £'m
£0
£500
£1,000
£1,500
£2,000
£2,500
£3,000
£3,500
2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14
The 2012/13 averages are the actual club
averages, the 2013/14 figures are estimates. For
previous years (before 2012/13), the averages
shown here are scaled up or down from the
2012/13 figure based on the average rate of
change in each year. This is calculated using data
from members who supplied figures in consecutive
years, otherwise the simple average in each year
would be distorted by changes in the composition
of the club from year to year.
Title
Options
The number in brackets is the number of
authorities that match this option.
The scale is shown
in percent, to help
judge the relative
size of each
category.
The bar is
highlighted in black
if this matches your
authority's position.
Page 2 12/07/2013Audit
Agenda Item 6 Page 58
Summary
Cost Analysis
Audit Coverage
Counter-Fraud & Investigations
Staffing
Section Structure
Corporate Governance
Quartiles
Section 1 - Summary
Comparison of key cost benchmarks in 2012/13 and trends in these benchmarks.
Section 2 - Cost Analysis
This section shows the analysis of audit costs for 2012/13 actuals and 2013/14 estimates.
Section 3 - Audit Coverage
Section 4 - Counter-Fraud & Investigations
Section 5 - Staffing
Section 6 - Section Structure
Section 7 - Corporate Governance
Section 8 - Quartiles
153
CONTENTS
4
6
1
2
This section looks at audit days per £'m gross revenue turnover and the split by type of
audit. It then goes on to analyse the days spent on fundamental financial systems and
corporate governance.
This section shows salary bandings and staff qualifications.
This section looks at counter-fraud workload, NFI and the outcomes of investigations.
5 29
6 30
7
254
The main benchmarks are cost per audit day, cost per £'m turnover and chargeable days
per auditor.
8 40
32
This section shows contextual information about your audit section structure.
This section compares a member's figures with the quartile figures for the comparison
group.
This section shows information relating to corporate governance issues within the internal
audit function.
Page 3 12/07/2013Audit
Agenda Item 6Page 59
The trendlines and table below are based on the data received from all members of the club.
2012/13 Actuals
Timeseries
SECTION 1 - SUMMARY
Summary of cost headlines across the club (2012/13) and the trendlines between 2007/08 and the estimates for 2013/14.
Days/£'m
0.0
0.5
1.0
1.5
2.0
2.5
3.0
r f x m k a d s z e h
Net cost per chargeable day
£100
£200
£300
£400
£500
£600
a h f m x z s d k r e
Audit cost per £'m turnover
£0
£200
£400
£600
£800
£1,000
£1,200
f a x m r s z d k h e
Audit cost per £'m turnover
£0
£200
£400
£600
£800
£1,000
£1,200
£1,400
£1,600
2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14
Cost per chargeable day
£0
£50
£100
£150
£200
£250
£300
£350
£400
2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14
Days/£'m
0.0
1.0
2.0
3.0
4.0
5.0
2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14
Page 4 12/07/2013Audit
Agenda Item 6 Page 60
2012/13 Actuals
Timeseries
KEY: Club Average - Black Line
Sutton - Crosses
Summary data 2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14
In-house cost .. .. £644k £650k £382k £316k £300k
FTE auditors .. .. 10.1 7.3 5.7 6.4 5.5
Cost per auditor (in-house) na na £64,257 £68,063 £57,228 £49,375 £54,545
Average £54,223 £56,676 £57,619 £55,949 £55,627 £56,018 £55,687
Chargeable days per auditor .. .. 140 176 179 176 170
Average 155 162 170 174 173 174 182
Cost per £'m turnover .. .. £1,349 £1,211 £701 £711 £736
Average £954 £938 £938 £852 £796 £751 £750
Cost per chargeable day .. .. £347 £365 £330 £290 £328
Average £301 £306 £302 £308 £310 £317 £311
Mainline audit days .. .. 1,768 1,714 1,114 1,064 975
Turnover .. .. £455m £517m £525m £435m £435m
Days per £'m .. .. 3.9 3.3 2.1 2.4 2.2
Average 3.1 3.1 3.1 2.8 2.7 2.5 2.5
The 2012/13 and 2013/14 averages are the actual club averages. For previous years, the averages shown here are
scaled up or down from the 2012/13 figure based on the average rate of change in each year. This is calculated using
data from members who supplied figures in consecutive years, otherwise the simple average in each year would be
distorted by changes in the composition of the club from year to year.
Chargeable days per auditor
0
50
100
150
200
250
k d z m s f r x e h a
Cost per auditor (in-house) £'k
£20
£30
£40
£50
£60
£70
£80
£90
£100
£110
d e z a x m f h s k r
Chargeable days per auditor
100
110
120
130
140
150
160
170
180
190
2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14
Cost per auditor (in-house) £'k
£25
£30
£35
£40
£45
£50
£55
£60
£65
£70
£75
2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14
Page 5 12/07/2013Audit
Agenda Item 6Page 61
2012/13 Actuals
Staff cost
in-house: Overheads
net to LA:
see Section 3
Basic data Benchmarks
Gross turnover £'m Mainline audit days per £'m gross t/o
FTE staff (on payroll) Cost per £'m gross turnover
FTE agency staff Chargeable days per auditor (on payroll)*
Staff cost (on payroll) £'k Cost per auditor (in-house)
Agency staff cost £'k Staff cost per auditor (in-house)
Overheads cost £'k Overheads cost per auditor (in-house)
Bought-in cost £'k In-house means staff on payroll and agency staff, excluding bought-in.
*see page 6 for details
Chargeable
audit days
In-house
Bought-in*
Gross
Charged out
Net to LA
Excluded work
Mainline audit
£4,219
£481
£280
Sutton
£217
1,127
Audit
days
52 £18
Cost
£'k
£17,847
1,064
115 £25
£289
Cost/
day
£309
Days per auditor (on payroll)
2.45 1.68
£394
£435
£346
174
Mainline audit days per £'m
gross turnover
see Page 8
176
£52,999£0
£17,847
£290
£283
£391
£18
0.0
Avg.
176
£649
£72,684
1.682.45
Sutton
174
0
1,064 £309
£0
40.8%Avg.4.4%* Bought-in days are shown inclusive of non-chargeable
days to show a consistent cost/day figure.Sutton
£334
£27
£711
1,179
£372
£464£316
Avg.
6.4
£4,219
£45,156
Cost per auditor (in-house) £52,999
£464£280
£711
£49,375
see Page 9
SECTION 2 - COST ANALYSIS
£649
£72,684£49,375
Cost per chargeable day
£391
This tree diagram displays a number of key cost benchmarks. For each benchmark two figures are given, the first
being the authority's value and the second (in italics) is the group average.
£45,156
£290
Mainline audit cost
per £'m gross
turnover
% chargeable days bought-in
0%
20%
40%
60%
80%
100%
d e a x k h z f m r s
Page 6 12/07/2013Audit
Agenda Item 6 Page 62
2012/13 Actuals
Days/£'m
0.0
0.5
1.0
1.5
2.0
2.5
3.0
r f x m k a d s z e h
Chargeable days per auditor
0
50
100
150
200
250
k d z m s f r x e h a
Net cost per chargeable day
£100
£200
£300
£400
£500
£600
a h f m x z s d k r e
Audit cost per £'m turnover
£0
£200
£400
£600
£800
£1,000
£1,200
f a x m r s z d k h e
Cost per auditor (in-house) £'k
£20
£40
£60
£80
£100
£120
d e z a x m f h s k r
Staff cost per auditor £'k
£0
£10
£20
£30
£40
£50
£60
£70
£80
e h f a z k m s x r d
Overheads per auditor £'k
£0
£5
£10
£15
£20
£25
£30
£35
d x e m z a s f h r k
Page 7 12/07/2013Audit
Agenda Item 6Page 63
Chargeable Days per Auditor
2012/13 Actuals "Non-chargeable days"
Staff (payroll)
Agency staff
Chargeable Days - Staff on Payroll
Total days pa
Non-productive days:
Bank holidays
Annual leave
Special leave
Sickness
Training
Available days
Other non-chargeable days
Chargeable days
Agency Staff Days
Total agency staff days
Non-chargeable days
Chargeable agency staff days
Total Chargeable Days (In-House)
Total days
Sutton Average
0.0
168
1,127
20
185
14.1
3.1
1,295 202.3
0.0
1,127
Days
0.0
Days
28.2
10
10.1
8.6
0.61.6
28.9
90
10.064
FTE
0.0
6.4
Avg.Days
262.11,664 260.0
Days/
FTE
*This is displayed as a percentage of all available days,
including agency staff and bought-in audit.
42.726.3
11.2%12.5%
176.1
6.2
173.5
208.4
Bank holidays
0
2
4
6
8
10
12
z x s r m k h f e d a
Sickness
0
5
10
15
20
25
30
x m h k z d r a s e f
Chargeable days per auditor
0
50
100
150
200
250
k d z m s f r x e h a Annual leave
0
5
10
15
20
25
30
35
40
s z e a r d k h x m f
Other non-chargeable days*
0%
5%
10%
15%
20%
25%
30%
k a h x f r m s e d z
Training
0
2
4
6
8
10
12
14
16
r f s h m e d z a k x
Available days per auditor
160
170
180
190
200
210
220
230
a f k d m e h z r s x
Page 8 12/07/2013Audit
Agenda Item 6 Page 64
Overhead Costs - 2012/13 Actuals
£'k per FTE
Transport & travel
Other running costs
Accommodation
IT
Other central charges
1
2
27
23
0
1
17.8
4.0
1.7
4.2
7.3
3.6
0.0
0.2
0.3
2.9
£'k £'k/FTE
0.70.2
Avg.
Transport & travel
£0.0
£1.0
£2.0
£3.0
£4.0
£5.0
x z f h e k a m r s d
Other running costs
£0.0
£2.0
£4.0
£6.0
£8.0
£10.0
x d e m r k h a z s f
Accommodation
£0.0
£1.0
£2.0
£3.0
£4.0
£5.0
£6.0
z a m x s f e h k r d
IT
£0.0
£2.0
£4.0
£6.0
£8.0
£10.0
x a f m z h e s r k d
Other central charges
£0.0
£5.0
£10.0
£15.0
£20.0
d e s m x a z h f r k
Overheads
£0
£5
£10
£15
£20
£25
£30
£35
d x e m z a s f h r k
Page 9 12/07/2013Audit
Agenda Item 6Page 65
Staff cost
in-house: Overheads
net to LA:
see Section 3
Basic data Benchmarks
Gross turnover £'m Mainline audit days per £'m gross t/o
FTE staff (on payroll) Cost per £'m gross turnover
FTE agency staff Chargeable days per auditor (on payroll)*
Staff cost (on payroll) £'k Cost per auditor (in-house)
Agency staff cost £'k Staff cost per auditor (in-house)
Overheads cost £'k Overheads cost per auditor (in-house)
Bought-in cost £'k In-house means staff on payroll and agency staff, excluding bought-in.
*see page 9 for details
Chargeable
audit days
In-house
Bought-in*
Gross
Charged out
Net to LA
Excluded work
Mainline audit
£14,084£3,636
2013/14 Plan
Sutton Sutton
£20
1.72
£628
£54,064
170
£328 £369
£439
£20 £500
£300
£697
£320
£320975
0
£0
na
£321
£417
£0
£328 £375
40
975
40.8%
0
* Bought-in days are shown inclusive of non-chargeable
days to show a consistent cost/day figure.Sutton Avg.4.1%
975 £320
5.5
£435
0.0
935
Cost
£'k
£20
Audit
days
£0
£280
£50,909
Avg.
Cost/
day
£68,218£54,545
178
Avg.
£736
2.24 1.72
£628
Mainline audit days per £'m
gross turnover
see Page 12
2.24
This tree diagram displays a number of key cost benchmarks. For each benchmark two figures are given, the first
being the authority's value and the second (in italics) is the group average.
£439
£369
£54,064
£54,545
Cost per chargeable day
£321
£68,218
£14,084
£736
Days per auditor (on payroll)
Cost per auditor (in-house)
£3,636
£50,909
£328
Mainline audit cost per
£'m gross turnover 178
see Page 13
170
% chargeable days bought-in
0%
20%
40%
60%
80%
100%
d e a k x z f h r s m
Page 10 12/07/2013Audit
Agenda Item 6 Page 66
2013/14 Plan
Staff cost per auditor £'k
£0
£10
£20
£30
£40
£50
£60
£70
£80
a e z f k m r s x h d
Overhead per auditor £'k
£0
£5
£10
£15
£20
£25
£30
e d z m x a s f r k h
Cost per auditor (in-house) £'k
£20
£30
£40
£50
£60
£70
£80
£90
£100
e d z a m s x f k r h
Chargeable days per auditor
100
120
140
160
180
200
220
d z h m f k x s r e a
Audit cost per £'m turnover
£0
£200
£400
£600
£800
£1,000
£1,200
f m r a x k s z d e h
Days/£'m
0.0
0.5
1.0
1.5
2.0
2.5
3.0
f r x m d k e h z s a
Net cost per chargeable day
£150
£250
£350
£450
£550
£650
a s f m z k d x r e h
Page 11 12/07/2013Audit
Agenda Item 6Page 67
Chargeable Days per Auditor
2013/14 Plan "Non-chargeable days"
Staff (payroll)
Agency staff
Chargeable Days - Staff on Payroll
Total days pa
Non-productive days:
Bank holidays
Annual leave
Special leave
Sickness
Training
Available days
Non-chargeable days
Chargeable days
Agency Staff Days
Total agency staff days
Non-chargeable days
Chargeable agency staff days
Total Chargeable Days (In-House)
Total days
Sutton Average
Days/
FTE
262.6
169.9
Avg.
261.0
should be 261
28.7
*This is displayed as a percentage of all available days,
including agency staff and bought-in audit.
14.0% 9.5%
0.0
Days
0.4
5.5
7.1
31.6
3.5
28.5
213.1
177.8
34.7
16.5
198.6
6.5
7.6
1.1
42
174
1,093
FTE
5.5
0.0
Days
1,436
6
935
158
91
30
Days
0.0
935
0.0
Available days per auditor
160
170
180
190
200
210
220
230
240
f x d e k m h z s r a
Bank holidays
0
2
4
6
8
10
r z x s m k h f e d a
Annual leave
0
10
20
30
40
s z r e k h m d x a f
Training
0
5
10
15
20
r m e f s h z a d k x
Sickness
0
1
2
3
4
5
6
7
h z r m d x k f a s e
Other non-chargeable days*
0%
5%
10%
15%
20%
25%
a s r x f k m h e d z
Chargeable days per auditor
100
120
140
160
180
200
220
d z h m f k x s r e a
Page 12 12/07/2013Audit
Agenda Item 6 Page 68
Overhead Costs - 2013/14 Plan
£'k per FTE
Transport & travel
Other running costs
Accommodation
IT
Other central charges
0.50.2
Avg.£'k
1
1
0
4.2
£'k/FTE
0.0 1.9
2.9
2 0.4
16
14.1
2.5
6.1
20 3.6
0.2
Overheads £'k
£0
£5
£10
£15
£20
£25
£30
e d z m x a s f r k h
Transport & travel
£0.0
£0.5
£1.0
£1.5
£2.0
x e f z a r m s h k d
Other running costs
£0.0
£2.0
£4.0
£6.0
£8.0
£10.0
m e d z x k r f h a s
Accommodation
£0.0
£1.0
£2.0
£3.0
£4.0
£5.0
£6.0
z a m x s e f h k r d
IT
£0.0
£2.0
£4.0
£6.0
£8.0
x a e m z f s r h k d
Other central charges
£0.0
£5.0
£10.0
£15.0
£20.0
£25.0
d e s a m x z f r h k
Page 13 12/07/2013Audit
Agenda Item 6Page 69
Overall Audit Costs (Internal and External)
2012/13 Actuals
Overall audit costs
Internal audit cost (mainline)
External audit
Planned audit fee
Estimated grant certification fees
Total fees
Overall audit cost
Ratio of external/internal 33%
352
1,063
153
462
34%
Avg.
967
649
265
53
317
£'m/
GRT
711
283
69
£'k
309
123
30
Internal audit cost per £'m turnover
£0
£200
£400
£600
£800
£1,000
£1,200
f a x m r s z d k h e
Overall audit cost per £'m turnover
£0
£200
£400
£600
£800
£1,000
£1,200
£1,400
f a x r m z k s d h e
External audit cost per £'m turnover
£0
£100
£200
£300
£400
£500
x r f m e a k h z d s
Ratio of external/internal audit cost
0%
10%
20%
30%
40%
50%
e h k z x r d s m f a
0
200
400
600
800
1,000
1,200
1,400
0 200 400 600 800 1,000 1,200 1,400 1,600
Gross revenue turnover £'m
Overall audit cost per£'m
turnover
Other Organisations
Sutton
Page 14 12/07/2013Audit
Agenda Item 6 Page 70
Audit Days per £'m 2012/13 Actuals
by type of audit
Gross turnover £'m:
Audit days per £'m
Fundamental financial systems
Strategic & operational risks
Corporate governance
IT audit
Procurement/commissioning
Counter-fraud & investigations
Consultancy/advice
Grant certification
Corporate support
Establishments - non-schools
LA schools
Other
Contingency*
*Contingency is shown as a percentage of the total no. of days
0.09
0.09
0.07
0.53
0.38
0.09
0.05
0.01
0.21
0.06
1,064 2.45 1.68
0.0%
SECTION 3 - AUDIT COVERAGE
Avg.
0.26
0.54
435
0.37162
170
Days Days/£'m
0
0.170.25
1.4%
110
0.06 0.0525
0.0625
40
0.39
231
167
20
44 0.10
0.040.0520
0.0750 0.12
Days per £'m
0.0
0.5
1.0
1.5
2.0
2.5
3.0
r f x m k a d s z e h
Fundamental financial systems
0.00
0.10
0.20
0.30
0.40
0.50
f r m a k d h x e z s
Strategic & operational risks
0.00
0.20
0.40
0.60
0.80
1.00
s a f z d k e x h r m
Procurement/commissioning/contracts
0.00
0.02
0.04
0.06
0.08
0.10
0.12
0.14
0.16
e d h z s x a k m r f
Corporate governance
0.00
0.02
0.04
0.06
0.08
0.10
0.12
0.14
h r s z d a f e m k x
Counter-fraud & investigation work
0.00
0.20
0.40
0.60
0.80
1.00
x r m z d s k h f e a
IT audit
0.00
0.05
0.10
0.15
0.20
0.25
a f s d r e x z m h k
Page 15 12/07/2013Audit
Agenda Item 6Page 71
Audit Days per £'m 2012/13 Actuals
by type of audit
Corporate support
0.00
0.05
0.10
0.15
0.20
0.25
0.30
0.35
f m k r e d s z x h a
Consultancy/advice
0.00
0.10
0.20
0.30
0.40
0.50
r f e k d m x z s a h
Grant certification
0.00
0.01
0.02
0.03
0.04
0.05
0.06
0.07
r d k s z m e x h f a
Other
0.00
0.05
0.10
0.15
0.20
0.25
k a x r z s m h f e d
Contingency
0.0%
2.0%
4.0%
6.0%
8.0%
10.0%
m a k z x s r h f e d
Establishments - non-schools
0.00
0.05
0.10
0.15
0.20
0.25
LA schools
0.00
0.05
0.10
0.15
0.20
0.25
0.30
Page 16 12/07/2013Audit
Agenda Item 6 Page 72
Fundamental Financial Systems - with no adjustment for size of authority
2012/13 Actuals
Fundamental financial systems
Payroll
Debtors
Creditors
Main accounting
Cash/bank
Budgetary control
Core integrated system
Council tax
NNDR
Procurement
Housing rents
Benefits admin. & council tax subsidy
Treasury management
Others
Total
14
10
10
4
20
5
5
5
13
162
20
0
2
35
13
9
23
18
Days
5
5
5
15
Avg.
17
13
16
200
11
29
3
37
Payroll
0
5
10
15
20
25
30
s h f e a k x m d z r
Debtors
0
5
10
15
20
25
m a f k h e x d z r s
Creditors
0
5
10
15
20
25
30
35
z m a k h f d e x s r
Main accounting
0
10
20
30
40
50
60
70
s z a k r e d f x m h
Cash/bank
0
5
10
15
20
k h e f m d a z x r s
Budgetary control
0
5
10
15
20
25
d z h e x m a f r s k
Core integrated system
0
5
10
15
20
25
x a r m z s k h f e d
Page 17 12/07/2013Audit
Agenda Item 6Page 73
Fundamental Financial Systems (continued) - with no adjustment for size of authority 2012/13 Actuals
Council tax
0
5
10
15
20
25
h r k m x a e f z d s
NNDR
0
5
10
15
20
25
h r d k a f e m z x s
Housing rents
0
5
10
15
20
25
30
a k s e x d z r m h f
Benefits administration & council tax
subsidy
0
20
40
60
80
100
s r a h x m e d k f z
Treasury management
0
5
10
15
20
25
30
35
h k z f e d a x m r s
Procurement
0
10
20
30
40
50
60
x m d k a f z s r h e
Others
0
20
40
60
80
100
k d r m f z x e h s a
Page 18 12/07/2013Audit
Agenda Item 6 Page 74
Corporate Governance Breakdown - with no adjustment for size of authority
2012/13 Actuals
Corporate governance
Audit of annual governance statement
Audit of risk management process
Performance management
Information governance
Other
12
12
0
44
8
8
24
53
No. of days Avg.
20
0
4
9
Audit of annual governance statement
0
5
10
15
20
25
r z f m d x s k h e a
Audit of risk management process
0
5
10
15
20
25
30
35
40
s d h x f m z r k e a
Performance management
0
10
20
30
40
50
60
h s r d z x m k f e a
Other
0
20
40
60
80
100
120
z s a e h k m x r f d
Information governance
0
5
10
15
20
25
30
m d s h r z x k f e a
Page 19 12/07/2013Audit
Agenda Item 6Page 75
Audit Days per £'m 2013/14 Plan
by type of audit
Gross turnover £'m:
Audit days per £'m
Fundamental financial systems
Strategic & operational risks
Corporate governance
IT audit
Procurement/commissioning
Counter-fraud & investigations
Consultancy/advice
Grant certification
Corporate support
Establishments - non-schools
LA schools
Other
Contingency*
*Contingency is shown as a percentage of the total no. of days
435
Days
25
50
80
185
44
40
20
200
176
2.24
0.05
0.25
25
0 0.0%
0.06
20
110
975
Avg.
0.21
Days/£'m
0.18
0.43
0.10
0.09
0.05
0.46
4.8%
0.06
1.72
0.11
0.02
0.06
0.04
0.15
0.06
0.24
0.50
0.07
0.11
0.09
0.40
0.12
Days per £'m
0.0
0.5
1.0
1.5
2.0
2.5
3.0
f r x m d k e h z s a
Fundamental financial systems
0.00
0.10
0.20
0.30
0.40
0.50
f m z s x k d a e r h
Strategic & operational risks
0.00
0.10
0.20
0.30
0.40
0.50
0.60
0.70
0.80
e s z m d f x h r a k
Procurement/commissioning/contracts
0.00
0.05
0.10
0.15
0.20
f s e d z m a h x r k
Corporate governance
0.00
0.05
0.10
0.15
0.20
h r z e d k s a f m x
Counter-fraud & investigation work
0.00
0.20
0.40
0.60
0.80
1.00
x r h z d m a s k f e
IT audit
0.00
0.05
0.10
0.15
0.20
0.25
f a k d e s r x z m h
Page 20 12/07/2013Audit
Agenda Item 6 Page 76
Audit Days per £'m 2013/14 Plan
by type of audit
Consultancy/advice
0.00
0.10
0.20
0.30
0.40
0.50
0.60
f r k m a x z e s h d
Grant certification
0.00
0.01
0.02
0.03
0.04
0.05
0.06
0.07
r k a m x d e s z h f
Corporate support
0.00
0.05
0.10
0.15
0.20
0.25
f m r e k z d h x s a
Contingency
0%
2%
4%
6%
8%
10%
12%
d m a k h e f x s z r
Other
0.00
0.05
0.10
0.15
0.20
0.25
0.30
k s a x r h z m f e d
Establishments - non-schools
0.00
0.02
0.04
0.06
0.08
0.10
0.12
LA schools
0.00
0.05
0.10
0.15
0.20
0.25
0.30
Page 21 12/07/2013Audit
Agenda Item 6Page 77
Fundamental Financial Systems - with no adjustment for size of authority
2013/14 Plan
Fundamental financial systems
Payroll
Debtors
Creditors
Main accounting
Cash/bank
Budgetary control
Core integrated system
Council tax
NNDR
Procurement
Housing rents
Benefits admin. & counci tax subsidy
Treasury management
Others
Total
Avg.
19
13
Days
24
2
2
10
2
2
2
22
14
7
4
13
12
24
80
38
2
10
16
202
19
7
8
2
2
2
2
2
Payroll
0
5
10
15
20
25
30
35
40
e f r s a k z x m d h
Debtors
0
5
10
15
20
25
30
s m a k z e x f d r h
Creditors
0
5
10
15
20
25
30
35
s m a k z f d x r h e
Main accounting
0
20
40
60
80
100
120
140
160
s z a d x r f m k h e
Cash/bank
0
5
10
15
20
25
30
z s k x f e m d a r h
Budgetary control
0
5
10
15
20
25
30
z h f a x m r s k e d
Core integrated system
0
5
10
15
20
25
x m a r z s k h f e d
Page 22 12/07/2013Audit
Agenda Item 6 Page 78
Fundamental Financial Systems (continued) - with no adjustment for size of authority
2013/14 Plan
Council tax
0
10
20
30
40
50
s k m f a e z x d r h
NNDR
0
5
10
15
20
25
d k e a f z x m r s h
Housing rents
0
5
10
15
20
25
30
a k e z x d r s m h f
Benefits administration & council tax
subsidy
0
10
20
30
40
50
s m z a e d k f x r h
Treasury management
0
5
10
15
20
k z a f d x m r s h e
Procurement
0
10
20
30
40
50
60
70
80
x m s d k a r z h f e
Others
0
20
40
60
80
100
120
140
z k d m f e r x h s a
Page 23 12/07/2013Audit
Agenda Item 6Page 79
Corporate Governance Breakdown - with no adjustment for size of authority
2013/14 Plan
Corporate governance
Audit of annual governance statement
Audit of risk management process
Performance management
Information governance
Other
Avg.No. of days
20
0
6
8
12
12
23
5944
0
9
15
Audit of annual governance statement
0
5
10
15
20
25
r k z f x d m s h e a
Audit of risk management process
0
5
10
15
20
25
30
d h k e f x m z s r a
Performance management
0
5
10
15
20
25
30
35
h e k r d z x s m f a
Other
0
10
20
30
40
50
60
70
80
90
h z s a e m x r k f d
Information governance
0
5
10
15
20
25
30
35
40
45
m s d e h k a r z x f
Page 24 12/07/2013Audit
Agenda Item 6 Page 80
Counter-Fraud & Investigations Workload - 2012/13 Actuals
Workload
Prevention
Detection
Investigation
Total
NFI Workload
NFI workload
Total days NFI - 2012/13 Actuals
28%
83
SECTION 4 - COUNTER-FRAUD & INVESTIGATIONS
Avg.
17%
Avg.
66%
314
% of totalNo. days
16%
71
No. days % of total
54
Avg. days
65
36%
83
231
110
36%
Avg. days
188
48%41 15%
Prevention
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
k h f e d a x r z m s
Investigation
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
k h f e d a s m z x r
Total days
0
100
200
300
400
500
600
700
800
h f a k e d x m z r s
Detection
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
k h f e d a r z x m s
% fraud days NFI
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
k h f e d a r z m x s
Page 25 12/07/2013Audit
Agenda Item 6Page 81
Investigations & Outcomes
2012/13 Actuals
Sutton
Housing benefit fraud
Housing fraud
Council tax fraud
National non-domestic rates fraud
Procurement fraud
Fraudulent insurance claims
Social services fraud
Payroll & employee contract fulfilment fraud
Expenses fraud
Disabled parking concessions (blue badge)
Recruitment fraud
Theft/loss of equipment
ICT misuse and cyber fraud
Other investigations
Total 34%
na2
63%
100%
50% 0%3
12
Number
referred
0
Number
completed
0
0
0
0
01
5
0
0
4
2
2
3
0
6
2
2
6
2
3 3
0
1
13
0
20 19
0
3
0
Avg.
na
Number
prosecuted
0
0
0
0
0
Number
proved
0
na0 0
0
1
0
0
na
0%
0
4
0
0
0
0
1
0
%
prosecution/
sanctions
na
0
1
4
0
na
na
0%
na
na
na
na
0%
100%
na
nana
100%
0
3
0%
na
na
na
na
na
% completed that led to prosecution/sanctions
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
k h f e d a x r z m s
Page 26 12/07/2013Audit
Agenda Item 6 Page 82
Number of Investigations Completed per £'m of Gross Revenue Turnover
Sutton
Housing benefit fraud
Housing fraud
Council tax fraud
National non-domestic rates fraud
Procurement fraud
Fraudulent insurance claims
Social services fraud
Payroll & employee contract fulfilment fraud
Expenses fraud
Disabled parking concessions (blue badge)
Recruitment fraud
Theft/loss of equipment
ICT misuse and cyber fraud
Other investigations
Total
Internal/External
Sutton
Claimants
Employees
Members
Suppliers
Other parties
28%
2%
0.024
%
breakdown
0%
Avg.
0.124 0.0%
0.0% 25%
Avg.
0.007 5.3%
0.000 0.0%
5%
0%0.0%
0.001
0.000
0.0% 0%
0.001 21.1%
9%
15.8%
0.010
0.001
10.5%
0.005
0.001
0.002
3%
10.5% 3%
29%31.6%
0.0%
0.000
0.0%
0.054
1
0
0
2
4
Number
completed
0 0.000
Completed/G
RT
0.000
0
0.002
4%
5.3%
3%
Number
1%
0.000
0.009
0.003
6
0.005
0.005
0%
30%
% of
referred
0.000
0.000
0.000
0.007
0
0.000
0.002
4%
0.014
0.044
30%
2
0
3
1
9%
0
0
0%
6
0%
Avg.
19
0
20
15%
55%11
3
39%
Total completed by gross revenue turnover
0.0000
0.0500
0.1000
0.1500
0.2000
0.2500
k e d m x z r s h f a
Page 27 12/07/2013Audit
Agenda Item 6Page 83
What areas of fraud is the Head of Internal Audit the notifiable officer for?
Does your authority have a dedicated Counter-Fraud resource?
Fraud Qualifications at 31 March 2013
Qualifications
PinS
CIIP
Fraud diploma
Other specialists
0.0
%FTE Avg.
na 50%
na
0%
0%na
na
50%
0.0
0.0
0.0
0.0
IA staff with a fraud qualification
0%
20%
40%
60%
80%
100%
x k s z r m h f e d a
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Whistleblowing / Hotline
(PIDA) (7)
Anti-Money Laundering
(8)
Anti-Bribery (9)
RIPA (4)
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Yes (9)
No (1)
Page 28 12/07/2013Audit
Agenda Item 6 Page 84
Staff Salary Bandings at 31 March 2013
Band
under £20k
£20-25k
£25-30k
£30-40k
£40-50k
£50-60k
£60-80k
over £80k
6%
0.0 19%
6.4
1.0
0.0 4%
9%
0%
FTE
23%
0%
3%
0%
16%
%
0.0
0%
SECTION 5 - STAFFING
1.0 16%
1.0
3.4
Avg.
0.0 2%
16%
35%53%
< £20,000
0%
20%
40%
60%
80%
100%
h z x s r m k f e d a
£20,000 - £25,000
0%
20%
40%
60%
80%
100%
r s a z x m k h f e d
£25,000 - £30,000
0%
20%
40%
60%
80%
100%
d e m f h z x s r k a
£30,000 - £40,000
0%
20%
40%
60%
80%
100%
a x m r k f s z h e d
£40,000 - £50,000
0%
20%
40%
60%
80%
100%
z k s h x f r m e d a
£50,000 - £60,000
0%
20%
40%
60%
80%
100%
f z r s x m k h e d a
> £80,000
0%
20%
40%
60%
80%
100%
e x z s r m k h f d a
£60,000 - £80,000
0%
20%
40%
60%
80%
100%
h m r k a z s x f e d
% staff in each pay band
0%
10%
20%
30%
40%
50%
60%
under
£20k
£20-25k £25-30k £30-40k £40-50k £50-60k £60-80k over £80k
Your values
Average
Page 29 12/07/2013Audit
Agenda Item 6Page 85
Part Time Staff at 31 March 2013
Staff
Full time
Part time
Audit Qualifications at 31 March 2013
Qualifications
CCAB/CMIIA
CIPFA DPA/PIIA
Part Qualified/AAT
QICA/CISA
Other specialists
Trainees (actively training)
Non-Qualified
Practising Certificate
% Staff in Training at 31 March 2013
Training
CCAB
CMIIA
PIIA
AAT
DPA
CISA
Other
All
5%
0%
0%
16%
0%
0%
19%
0%
6.4
13%
25%
2%
5.0 78% 79%
FTE
1.4
Avg.%
22%16%
0%
0.0
Avg.
7%
5%
1.0 16%
11%
41%
0%
14%
22%
%
0%
0%
7%
0%
0.0
16%
0%
0.0
0.0
0%
0.0
0%
0%0.0
1.0 16%
FTE
0.0
0.0
0.0
1.0
1.0
21%22%
FTE
% Avg.
2.6
0.8
1.0CCAB/CMIIA
0%
20%
40%
60%
80%
100%
d h e s f x m r k z a
Part Qualified/AAT
0%
20%
40%
60%
80%
100%
d m k r z h s x a f e
CIPFA DPA/PIIA
0%
20%
40%
60%
80%
100%
d f k z s m x r h e a
% staff who are part time
0%
20%
40%
60%
80%
100%
e f m a s r z x k h d
% of staff in training
0%
20%
40%
60%
80%
100%
d e f h k m r a s z x
Page 30 12/07/2013Audit
Agenda Item 6 Page 86
Bought-in Audit Days - 2012/13 Actuals
Bought-in audit
General
IT
Contract
Schools
Counter-fraud:
Proactive
Reactive
Other
Bought-in Audit Days - 2013/14 Plan
Bought-in audit
General
IT
Contract
Schools
Counter-fraud:
Proactive
Reactive
Other
100%
0%
0 0%
0%
0
40
0 1%
0%
4%
3%
0
0
0%
66%23%
0%
0%
23%
6%
%
0%
1%
Avg.
60%
5%
0%
7%0%
0%
77%
1%
18%
4%0%
0
40
No.
40
Avg.%
0
No.
0
12
52
0
0
0
General
0%
20%
40%
60%
80%
100%
s m a k x e f z h d r
IT
0%
20%
40%
60%
80%
100%
s r f a z x d k e h m
All other
0%
20%
40%
60%
80%
100%
s h d z e x k a r m f
General
0%
20%
40%
60%
80%
100%
s m e f x k h a z d r
IT
0%
20%
40%
60%
80%
100%
s m r f a z k x d e h
All other
0%
20%
40%
60%
80%
100%
s m d h z x e k a r f
Page 31 12/07/2013Audit
Agenda Item 6Page 87
Bought-in Audit Days - 2012/13 Day Rate
Bought-in audit
General
IT
Contract
Schools
Counter-fraud:
Proactive
Reactive
Other
Average Cost of Agency Staff
Agency
Hourly rate
Staff Turnover
Staff turnover
Joining audit section
Leaving audit section
Average turnover
CRB Checks
298
297
0
466450
245
£26
0 334
397
0
334
2930
0
£ Avg.
Avg.
N/A
£
5.1%0.0
5.7%
Number % Avg.
0.0
0.0%
6.4%0.0%0.0
0.0%
To which level are audit staff checked?
0% 10% 20% 30% 40% 50% 60% 70%
None (2)
Basic (1)
Enhanced (7)
Average cost per hour of agency staff
£0
£5
£10
£15
£20
£25
£30
z x s k h e d a r m f
IT
£0
£100
£200
£300
£400
£500
£600
x s m a k e h z f d r
Staff turnover %
0%
5%
10%
15%
20%
25%
m x f a z s r k h e d
Page 32 12/07/2013Audit
Agenda Item 6 Page 88
Level of Outsourcing within Internal Audit
How is your Internal Audit function structured?
Is there a view to change this structure in the next 12 months?
Who does your Head of Internal Audit report to?
SECTION 6 - SECTION STRUCTURE
Proportion of IA function that is outsourced
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
f e d k a x h r z s m
0% 10% 20% 30% 40% 50% 60%
Not Outsourced (3)
A public-public SSA (1)
A public-private SSA (0)
Outsourced to a private company (6)
Outsourced to a public-public SSA (0)
Outsourced to a public-private SSA (1)
0% 10% 20% 30% 40% 50% 60%
Chief Executive (2)
Section 151 Officer (6)
Deputy Section 151 Officer (1)
Monitoring Officer (1)
0% 10% 20% 30% 40% 50% 60% 70%
Yes (4)
No (7)
Page 33 12/07/2013Audit
Agenda Item 6Page 89
What is your Head of Internal Audit responsible for?
Where does the Audit function fit into your structure?
0% 5% 10% 15% 20% 25% 30% 35% 40% 45%
Internal Audit only (0)
Risk Management (2)
Counter-Fraud (2)
Risk Management and
Counter-Fraud (3)
0% 10% 20% 30% 40% 50% 60%
Stand alone (0)
Combined with Risk Management (1)
Combined with Counter-Fraud (2)
Combined with Risk Management and Counter-Fraud (4)
Page 34 12/07/2013Audit
Agenda Item 6 Page 90
The Council
Has risk maturity been assessed?
If so, what was the outcome?
Annual Statement
Does Internal Audit take the lead in preparing the Annual Governance Statement?
Do you audit the Annual Governance Statement?
SECTION 7 - CORPORATE GOVERNANCE
0% 10% 20% 30% 40% 50% 60% 70% 80% 90%
Yes (9)
No (2)
0% 10% 20% 30% 40% 50% 60% 70%
Yes (7)
No (4)
0% 10% 20% 30% 40% 50% 60% 70% 80%
Yes (3)
No (8)
0% 10% 20% 30% 40% 50% 60%
Risk Naïve (0)
Risk Aware (1)
Risk Defined (3)
Risk Managed (5)
Page 35 12/07/2013Audit
Agenda Item 6Page 91
Does Internal Audit take the lead in compiling the risk register?
Do you audit the risk register?
Audit Review
Have you conducted a review of Internal Audit effectiveness in the last 12 months?
If yes, which of the following were involved?
0% 10% 20% 30% 40% 50% 60% 70% 80%
Yes (3)
No (8)
0% 10% 20% 30% 40% 50% 60% 70%
Yes (7)
No (4)
0% 10% 20% 30% 40% 50% 60% 70% 80% 90%
Yes (9)
No (2)
0% 20% 40% 60% 80% 100% 120%
Self assessment (7)
Peer review (4)
External audit review (1)
Elected member group (1)
CFO/officer group (1)
Other (0)
Page 36 12/07/2013Audit
Agenda Item 6 Page 92
Reporting to Members
Do you have a specific Audit Committee?
How many times did the Audit Committee meet in 2012/13?
How is your Audit Committee constituted?
Where does the Audit Committee report to?
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Yes (10)
No (1)
0
0.5
1
1.5
2
2.5
3
3.5
4
4.5
1 2 3 4 5 6 7 8 9Number of times Audit Committee met
Number of organisations
0% 10% 20% 30% 40% 50% 60% 70% 80% 90%
Dedicated Committee
or Sub-Committee
(9)
Part of committee
with other functions
(2)
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Full Council (10)
Scrutiny & Overview (0)
Other Committee (1)
Page 37 12/07/2013Audit
Agenda Item 6Page 93
Is your Audit Committee politically balanced?
How is the chairperson selected?
How many members are on the Audit Committee?
Audit Committee
Elected Members
Unelected Members
Total
Audit Committee
Turnover per member
5.0 7.0
87 128
£ Avg.
Avg.No.
0.70.0
6.35.0
0% 10% 20% 30% 40% 50% 60% 70% 80%
Yes (8)
No (3)
0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50%
Elected at Full Council (5)
Appointed by Cabinet (3)
Opposition Member (2)
Independent Member (0)
Independent Non-Member (0)
Other (1)
£'m turnover per audit committee member
£0
£50
£100
£150
£200
£250
k z a s d h x e r m f
0
1
2
3
4
5
6
4 5 6 7 8 9 10 11 12 13 14+Members on the Audit Committee
Number of organisations
Page 38 12/07/2013Audit
Agenda Item 6 Page 94
Audit Plan
What is the timeframe of your formally approved audit plan?
How often is your audit plan formally reviewed during the year?
0% 20% 40% 60% 80% 100% 120%
1 year (11)
2 years (0)
3 years (0)
4 years (0)
5 years (0)
0% 10% 20% 30% 40% 50% 60% 70% 80% 90%
Weekly (0)
Monthly (1)
Quarterly (6)
Page 39 12/07/2013Audit
Agenda Item 6Page 95
Comparator Group
2012/13
Cost/auditor £'k
Pay
Overheads
Total
Days per auditor
Cost per day (net to LA)
Days per £'m
Cost per £'m
2013/14
Cost/auditor £'k
Pay
Overheads
Total
Days per auditor
Cost per day (net to LA)
Days per £'m
Cost per £'m
£54.55
£179.83£177.77
£14.08
£57.33
£52.00
£353.69
£1.45
£736.11 £627.91 £558.77 £572.25 £729.18
£2.24 £1.72
SECTION 8 - QUARTILE FIGURES
£197.17
£60.59
£170.97
£3.64 £21.83
£75.67
£1.62
£395.47
£1.91
£67.17
£18.86
£169.91
£68.22
£333.86
£54.06£50.91
£328.37 £369.44
£3.64
£48.11
£744.72£649.17
Average
£575.10
MedianUpper
QuartileSutton
£537.04
Lower
Quartile
£710.80
£1.68£2.45 £1.50 £1.64 £1.82
£73.43 £80.13
£441.85
£194.11
£390.88
£67.48
£394.63
£178.27£146.67£176.09
£290.41 £328.07
£173.52
£49.38
£10.93£17.85
£72.68
£53.00£45.16
£4.22
£60.06
£24.75
£51.33£47.30
£19.00
AverageLower
QuartileMedianSutton
Upper
Quartile
Page 40 12/07/2013Audit
Agenda Item 6 Page 96