Audit Benchmarking Club › - › media › files › services › benchmarking...Bar Charts: These are our standard method of displaying a full set of dataSalary Bandings under £20k

2014

Barchester Comparator 10

Comparator 1 Comparator 11








Comparator 9

Tel: 020 3117 1859

Audit

Benchmarking Club

Barchester Council

Copyright:

CIPFA Business Limited

3 Robert Street, London, WC2N 6RL

COMPARATOR REPORT

This is a sample report. The averages contained within this report

have been adjusted so they do not reflect true club averages.

Normally we would include a separate key with this report which would indicate which letter stood for which comparator.

Page 1 22/10/2014Audit

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)

0%

20%

40%

60%

80%

100%£20-£25k

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 the 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.

£0

£1,000

£2,000

£3,000

£4,000

2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15

Cost per £'m

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

Summary

Cost Analysis

Audit Coverage

Staffing

Audit Context

Corporate Governance

Overall Audit Costs

Counter-Fraud & Investigations

Section 1 - Summary

Section 2 - Cost Analysis

This section shows the analysis of audit costs for 2013/14 actuals and 2014/15 plans.

Section 3 - Audit Coverage

Section 4 - Staffing

Section 5 - Audit Context

Section 6 - Corporate Governance

Section 7 - Overall Audit Costs

Section 8 - Counter-Fraud & Investigations

7

This section shows contextual information about your audit section structure.

163

CONTENTS

5

8

1

2

This section shows information relating to corporate governance issues within the internal

audit function.

This section looks at internal and external audit costs together.

This section looks at counter-fraud workload, NFI, outcomes of investigations and counter-

fraud staffing.

344

The main benchmarks are cost per audit day, cost per £'m turnover and chargeable days

per auditor.

8 46

41

Comparison of key cost benchmarks in 2013/14, trends in these benchmarks and quartile

figures.

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,

corporate governance, bought-in audit and contracted out audit.

This section shows salary bandings and staff qualifications.

5 37

6 36


This page has been intentionally left blank


The trendlines and table below are based on the data received from all members of the club.

2013/14 Actuals

Timeseries

SECTION 1 - SUMMARY

Summary of cost headlines across the club (2013/14) and the trendlines between 2008/09 and the estimates for 2014/15.

0.0

1.0

2.0

3.0

4.0

5.0

t j n f x m u o d h z e a g b s k r w

Days/£'m

£100

£200

£300

£400

£500

£600

k h e a n o w r d b t s j z f m u x g

Net cost to LA per chargeable day

£0

£200

£400

£600

£800

£1,000

£1,200

£1,400

t n j f o h k x d m u e a z b w s r g

Audit cost per £'m turnover

£0

£200

£400

£600

£800

£1,000

2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15

Audit cost per £'m turnover

£0

£50

£100

£150

£200

£250

£300

£350

2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15

Cost per chargeable day

0.0

0.5

1.0

1.5

2.0

2.5

3.0

3.5

2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15

Days/£'m


2013/14 Actuals

Timeseries

KEY: Club Average - Black Line

Barchester - Crosses

Summary data 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15

In-house cost £596k £635k £631k £672k £661k £535k £457k

FTE auditors 14.2 13.4 13.9 14.2 12.9 11.6 9.4

Cost per auditor (in-house) £42,090 £47,388 £45,396 £47,324 £51,240 £46,200 £48,617

Average £54,818 £55,730 £54,115 £53,804 £54,274 £54,375 £54,512

Chargeable days per auditor 183 179 180 195 189 200 199

Average 160 169 173 172 173 180 182

Cost per £'m turnover £790 £773 £736 £773 £806 £648 £548

Average £943 £942 £856 £800 £748 £731 £733

Cost per chargeable day £237 £267 £258 £242 £271 £231 £245

Average £298 £294 £300 £302 £308 £305 £306

Mainline audit days 2,619 2,461 2,556 2,717 2,420 2,315 1,846

Turnover £786m £851m £895m £851m £814m £825m £825m

Days per £'m 3.3 2.9 2.9 3.2 3.0 2.8 2.2

Average 3.2 3.3 3.0 2.8 2.6 2.5 2.5

The 2013/14 and 2014/15 averages are the actual club averages. For previous years, the averages shown here are

scaled up or down from the 2013/14 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.

0

50

100

150

200

250

u a b s x e g z k h m t d j n o r w f

Chargeable days (staff on payroll)

£20

£30

£40

£50

£60

£70

£80

£90

u o a k f e h b n d s r z t w j x m g

Cost per auditor (in-house) £'k

100

120

140

160

180

200

220

2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15

Chargeable days per auditor

£25

£30

£35

£40

£45

£50

£55

£60

2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15

Cost per auditor (in-house) £'k


Comparator Group

2013/14 Actuals

Cost/auditor £'k

Pay

Overheads

Total

Days per auditor

Cost per day (net to LA)

Days per £'m

Cost per £'m

2014/15 Plan

Cost/auditor £'k

Pay

Overheads

Total

Days per auditor

Cost per day (net to LA)

Days per £'m

Cost per £'m £547.78

£51.86

£168.61

£4.35 £13.55

£61.22

£779.53

£2.24 £2.11 £1.54

£644.75

£48.62

£178.67

£9.86

£46.77

£244.91

£576.95£482.12

£2.30£1.92

QUARTILE FIGURES

£193.14

£50.89

£46.49 £43.63

£705.94

£54.47

£342.43£267.40

Barchester

£459.48

Lower

Quartile

£648.37

£293.29

£186.28

£8.51

£46.54

£624.84

Average

£314.05

£601.28

MedianUpper

Quartile

£2.13

£198.57

£56.68

£1.50 £1.86

£56.54 £48.71 £51.97

£282.41

£181.08

£2.59£2.13£2.81

£64.93

£329.35

£194.16£171.20£199.95

£231.06 £263.38

£179.22

£301.22

£46.20

BarchesterUpper

QuartileAverage

Lower

QuartileMedian

£49.12

£12.77

£45.11

£9.58£4.28£10.44

£45.83£43.70

£2.50

£41.38


2013/14 Actuals

Staff cost per auditor

in-house: Overheads per auditor

net to LA:

see Page 11

see page 10

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 & agency staff, excluding bought-in & contracted out.

Contracted out cost £'k *see page 8 for details

Chargeable

audit days

In-house

Bought-in*

Contracted out

Total

Net to LA

Excluded work

Mainline audit

* Bought-in days are shown inclusive of non-chargeable days to show a consistent cost/day figure.

Chargeable days per

auditor (on payroll)

Cost per auditor (in-

house)

£231

£231 £301

£349

Barchester 0.0% Avg. 10.1%

Mainline audit days per

£'m gross turnover

£301£231

£825

na

£648

£46,200

Avg.

200

£625

£56,544

2.13

Work for other

bodies na £333

179 200

£506

Cost/

day

£231

Barchester

2,315

Audit

days

0.0

2.81

Cost

£'k

2.13

£349£535

Avg.

£45,835£0

£10,435

£0

£2,504

£43,696

£29

£0

2,315 £535

£0

12.0%Avg.0.0%Barchester

0

0 £0

2,315

0 £0

£535

0 £0

2,315

£364

na £187

£231 £302£535

2.81

Barchester

179

SECTION 2 - COST ANALYSIS

£625

£56,544£46,200


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.

£43,696

Mainline audit cost

per £'m gross

turnover

£10,435£2,504

£45,835

£648

11.6

0%

20%

40%

60%

80%

100%

u k b r n h g s d z x w t o m j f e a

% chargeable days bought-in

0%

20%

40%

60%

80%

100%

f a o z x w u t s r n m k j h g e d b

% chargeable days contracted out


2013/14 Actuals

charts are shown

in thousands

0.0

1.0

2.0

3.0

4.0

5.0


Mainline audit days per £'m gross turnover

0

50

100

150

200

250


Chargeable days per auditor (on payroll)

£100

£200

£300

£400

£500

£600

k h e a n o w r d b t s j z f m u x g

Net cost to LA per chargeable day

£0

£200

£400

£600

£800

£1,000

£1,200

£1,400


Mainline audit cost per £'m gross turnover

£20

£30

£40

£50

£60

£70

£80

£90

u o a k f e h b n d s r z t w j x m g

Cost per auditor (in-house)

£0

£10

£20

£30

£40

£50

£60

£70

u f e b s o r h d k n m x j w z g a t


£0

£5

£10

£15

£20

£25

£30

£35

£40

u o a k h f t b e n z w d g j r x s m

Overheads per auditor


Chargeable Days per Auditor

2013/14 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

Barchester Average

0.0

289

2,315

0.0

Days

0.0

2,604

254

4.7

3.2

224.9

1

54

Days

2,315

260.93,022 261.0

72

37

7.2

0.70.1

21.9

6.2

FTE

0.0

11.6

Avg.Days

Days/

FTE

*This is displayed as a percentage of all available days,

including agency staff and bought-in audit.

32.825.0

11.3%11.1%

199.9

4.0

179.2

210.2

30.1

8.8

0

2

4

6

8

10

12

u a j t d m e b s o f z n h g w k x r

Bank holidays

0

2

4

6

8

10

u r z n e h g k j a x w d t b m o s f

Sickness

0

50

100

150

200

250



0

10

20

30

40

50

u n e w t j d m o s a z b r f h g k x

Annual leave

0%

5%

10%

15%

20%

25%

u a w o m d r j n h x t z g k s f e b

Other non-chargeable days*

0

5

10

15

20

u r j h k t o g z n d w e x b s m a f

Training

160

170

180

190

200

210

220

230

240

u f x s b a m k g o d h z w e t j r n

Available days (staff on payroll)

Page 10 22/10/2014Audit

Overhead Costs - 2013/14 Actuals

£'k per FTE

Transport & travel

Other running costs

Accommodation

IT

Other central charges

3

na

29

13

na

13

10.4

2.9

2.2

2.5

4.4

1.1

na

1.1

na

2.3

£'k £'k/FTE

0.40.3

Avg.

£0.0

£0.2

£0.4

£0.6

£0.8

£1.0

£1.2

u o k f a b j m g d t n x r z h e w s

Transport & travel

£0.0

£5.0

£10.0

£15.0

£20.0

u f b a o k z e h n g d x s r w t j m

Other running costs

£0.0

£2.0

£4.0

£6.0

£8.0

£10.0

x w u o f a k h z t n e b d s r g j m

Accommodation

£0.0

£2.0

£4.0

£6.0

£8.0

£10.0

£12.0

u s o f b a k h d n z t e j x r w g m

IT

£0.0

£5.0

£10.0

£15.0

x u s f a k h t e w n z b d r g j o m


£0

£5

£10

£15

£20

£25

£30

£35

£40

u o a k h f t b e n z w d g j r x s m

Overheads

Page 11 22/10/2014Audit


in-house: Overheads per auditor

net to LA:

see page 15

see page 14

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 & agency staff, excluding bought-in & contracted out.

Contracted out cost £'k *see page 12 for details

Chargeable

audit days

In-house

Bought-in*

Contracted out

Total

Net to LA

Excluded work

Mainline audit

* Bought-in days are shown inclusive of non-chargeable days to show a consistent cost/day figure.

Barchester 0.0% Avg. 10.1%

0 £0 na £187

12.0%Avg.0.0%

£452

£314

£00

Barchester

£9,859

Audit

days Avg.

£46,489£0

£0

£0

Work for other

bodies

1,846

£341

£0 na

1,867

1,846

£437

Cost/

day

Cost

£'k

2.24

£548

Chargeable days per

auditor (on payroll)

199 179

Mainline audit cost

per £'m gross

turnover

£645

2014/15 Plan

Barchester Barchester

£20

2.11

£645

£46,773

199

£2,128

179

9.4

0.0

£548

2.24 2.11

£9,859

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.

£5

£2451,867 £457

21 £238

0

£302

£245

£56,678£48,617

£245£452

£457

£403

£313

£46,773

£56,678

£46,489

£245

£825

Avg.

Cost per auditor (in-

house)

£2,128

£245

£48,617

£341

£314

Mainline audit days per

£'m gross turnover


0%

20%

40%

60%

80%

100%

u k b r s n h d g z x w t o m j f e a

% chargeable days bought-in

0%

20%

40%

60%

80%

100%

a f o z x w u t s r n m k j h g e d b

% chargeable days contracted out

Page 12 22/10/2014Audit

2014/15 Plan

charts are shown

in thousands

£0

£10

£20

£30

£40

£50

£60

£70

u e b f o m s h n r x d j g z a t k w


£0

£5

£10

£15

£20

£25

£30

u f a h k t e n w z b d g r j o m s x

Overheads per auditor

£20

£30

£40

£50

£60

£70

£80

u f a e h b k n o z m d s t r j g x w

Cost per auditor (in-house)

100

120

140

160

180

200

220

u a b e x g s d t n z h j w m k r o f

Chargeable days per auditor (on payroll)

£0

£200

£400

£600

£800

£1,000

£1,200

t j n f o h m k d u z e x b a w r g s

Mainline audit cost per £'m gross turnover

0.0

1.0

2.0

3.0

4.0

5.0

t j f n u x o d m z h w e g b a s k r

Mainline audit days per £'m gross turnover

£150

£200

£250

£300

£350

£400

£450

£500

k h o e a n m r b z s t j d w f g x u

Net cost per chargeable day

Page 13 22/10/2014Audit

Chargeable Days per Auditor

2014/15 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

Barchester Average

Days/

FTE

260.9

198.6

Avg.

261.0

21.3

7.6

25.4 30.2

7.0

*This is displayed as a percentage of all available days,

including agency staff and bought-in audit.

9.7% 11.4%

0.0

Days

0.5

4.6 3.9

211.4

178.7

32.4

4.1

219.9

7.2

0.0

FTE

9.4

0.0

Days

2,453

0

1,867

200

39

43

66

239

2,067

0.0

Days

0.0

1,867

160

170

180

190

200

210

220

230

u f x d a e b g n k s r o z h m w j t

Available days (staff on payroll)

0

2

4

6

8

10

u t m w k z s o n g f r b j h a x e d

Bank holidays

0

10

20

30

40

u w j m a b r n t e s f o d h g z x k

Annual leave

0

5

10

15

u k t h o z j r s d m w g n a x e b f

Training

0

2

4

6

8

u t z s j h m g k x n e o r w d b f a

Sickness

0%

5%

10%

15%

20%

25%

30%

u a o m r w k d j n h z x g s t e f b

Other non-chargeable days*

100

120

140

160

180

200

220

u a b e x g s d t n z h j w m k r o f


Page 14 22/10/2014Audit

Overhead Costs - 2014/15 Plan

£'k per FTE

Transport & travel

Other running costs

Accommodation

IT


0.40.2

Avg.£'k

2

£'k/FTE

na na

10

9.9

2.3

4.6

20 2.1

0.9

2.9

2.0

1.1

8

na na

£0

£5

£10

£15

£20

£25

£30

u f a h k t e n w z b d g r j o m s x

Overheads per auditor £'k

£0.0

£0.2

£0.4

£0.6

£0.8

£1.0

£1.2

u s o k f a j b g m z d n r t x e w h

Transport and travel

£0.0

£2.0

£4.0

£6.0

£8.0

£10.0

£12.0

u f a b n o z k e g m h d x s r w t j

Other running costs

£0.0

£2.0

£4.0

£6.0

£8.0

x w u o f a k h n t z d e b s r g j m

Accommodation

£0.0

£2.0

£4.0

£6.0

£8.0

u s o f b a k h n d e t w z j r x g m

IT

£0.0

£5.0

£10.0

£15.0

x u s f a h w t k e z n b d r g j o m


Page 15 22/10/2014Audit

3a. Audit Days per £'m 2013/14 Actuals

by type of audit

Gross turnover £'m:

Audit days per £'m

Fundamental financial systems

Strategic & operational risks

Corporate governance

IT audit

Procurement etc.

Counter-fraud

Investigation work

Consultancy/advice

Grant certification

Corporate support

Establishments - non-schools

LA schools

Other

Contingency*

Total mainline audit days

*Contingency is shown as a percentage of the total no. of days

0.18

0.03

0.13

0.09

2,315 2.81 2.13

0.0%

0.13

0.11

0.08

0.15

0.25

SECTION 3 - AUDIT COVERAGE

Avg.

0.32

0.62

825

0.24199

571

Days Days/£'m

0

0.190.53

0.6%

441

0.33 0.07270

0.002

120

0.69

127

206

79

15 0.02

0.10

134 0.16

0.15

0.070.14114

0.0937 0.04

0.0

1.0

2.0

3.0

4.0

5.0


Mainline audit days per £'m

0.00

0.20

0.40

0.60

0.80

1.00

1.20

1.40

f t j h n z w d u m x a k o s b r g e


0.00

0.50

1.00

1.50

2.00

t j f x m z n e d g b a k o w s h r u

Strategic and operational risks

0.00

0.05

0.10

0.15

0.20

0.25

0.30

e s m a j x r u b g n k t d h o w z f

Procurement/commissioning/contracts

0.00

0.05

0.10

0.15

0.20

0.25

0.30

t u j d g b m z r o k a n e w s x h f


0.00

0.10

0.20

0.30

0.40

0.50

h t o m d f x w z r j b a n u g e s k

Counter-fraud

0.00

0.10

0.20

0.30

0.40

f n t d s k x u e a z r g b o j h w m

IT audit

Page 16 22/10/2014Audit

Audit Days per £'m 2013/14 Actuals

by type of audit

0.00

0.10

0.20

0.30

0.40

0.50

m t u h z n o w d g x s a r k j f e b

Corporate support

0.00

0.10

0.20

0.30

0.40

0.50

o t x a m n g j d r b w e h s u z k f

Consultancy/advice

0.00

0.02

0.04

0.06

0.08

0.10

0.12

0.14

0.16

u z g o d w m s n a k e h x t r j f b

Grant certification

0.00

0.05

0.10

0.15

0.20

0.25

0.30

0.35

x s r m n k u d h z w t o j g f e b a

Other

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

7.0%

n t h u z x w s r o m k j g f e d b a

Contingency

0.00

0.10

0.20

0.30

0.40

0.50

0.60

0.70

0.80

u x n f j r o z a h g s e m w t k d b


0.00

0.10

0.20

0.30

0.40

0.50

0.60

j x u n o e k m a t f g b s z d h r w

LA schools

0.00

0.10

0.20

0.30

0.40

0.50

0.60

n j d b z o g x r h a e m w s f u t k

Investigation work

Page 17 22/10/2014Audit

Fundamental Financial Systems - with no adjustment for size of authority

2013/14 actual days


Payroll

Debtors

Creditors (inc. P2P & POP)

Main accounting

Cash/bank

Budgetary control

Core integrated system (ERP)

Council tax

NNDR

Housing rents

Benefits administration & CTSS

Treasury management

Others

Total

15

9

32

0

13

15

10

3

20

Days

50

12

11

12

Avg.

24

19

24

215

11

36

7

0

12

199

10

13

28

7

21

0

10

20

30

40

50

60

x g r d u s n f t e o z m j h b a w k

Payroll

0

10

20

30

40

50

60

70

80

r u g e z f t h n s j b d x a o w m k

Debtors

0

20

40

60

80

100

120

r m d z n u h f t s j b a x o w k g e

Creditors

0

10

20

30

40

50

60

70

g b u e d w n t s k j a x o h z m r f

Main accounting

0

10

20

30

40

50

r s w f n t m j e h z k a x o d u g b

Cash/bank

0

10

20

30

40

50

60

70

r x z t k d j b n w u s o m h g f e a

Budgetary control

0

5

10

15

20

25

30

35

f d h z x w u t s r o n m k j g e b a

Core integrated system

Page 18 22/10/2014Audit

Fundamental Financial Systems (continued) - with no adjustment for size of authority 2013/14 actual days

0

5

10

15

20

25

30

m s w t h f e n z x j b a d o u r k g

Council tax

0

10

20

30

40

m s w t a j f n z x h b d o u r k g e

NNDR

0

10

20

30

40

50

w n k x d b a z e u t s r o m j h g f

Housing rents

0

20

40

60

80

100

w d s f x t n e j b a z k h m o u r g

Benefits administration & council tax

support scheme

0

10

20

30

40

w f b u k r n z t j a h x o d s m g e

Treasury management

0

50

100

150

200

f k h a d u w r g t o b z x s n m j e

Others

Page 19 22/10/2014Audit

Corporate Governance Breakdown - with no adjustment for size of authority

2013/14 actual days


Audit of annual governance statement

Audit of risk management process

Performance management

Information governance

Other

Total

0

0

11

15

7

15

30

73

No. of days Avg.

4

0

10

10

0

10

20

30

40

50

60

f g m s r t j b a z u n h x w o k e d


0

5

10

15

20

25

30

f m r u g b a d t j h n z x w s o k e


0

5

10

15

20

25

f r j g d t b a z o n x w u s m k h e


0

20

40

60

80

100

120

140

f u r d b e t w o x n g z s m k j h a

Other

0

10

20

30

40

50

60

70

80

90

f k b z r t g a s j d o w x u n m h e


Page 20 22/10/2014Audit

3b. Audit Days per £'m 2014/15 Plan

by type of audit

Gross turnover £'m:

Audit days per £'m




IT audit

Procurement etc.

Counter-fraud

Investigation work

Consultancy/advice

Grant certification

Corporate support


LA schools

Other

Contingency*

*Contingency is shown as a percentage of the total no. of days

0.09 0.13

825

Days

24

35

142

561

55

79

73

120

75

100

24 1.3%

0.12

65

325

0.06

0.16

1,846

Avg.

0.11

Days/£'m

0.17

0.68

0.07

0.10

0.09

0.15

168

2.24

0.08

0.39

0.03

0.30

0.63

0.12

0.13

0.11

0.20

0.04

4.0%

0.05

2.11

0.11

0.03

0.080.0

1.0

2.0

3.0

4.0

5.0

t j f n u x o d m z h w e g b a s k r

Days per £'m

0.00

0.20

0.40

0.60

0.80

1.00

f t j h n e z w u m k b o a d x g s r


0.00

0.50

1.00

1.50

2.00

t j f x z g m a d w b k h e n o s r u


0.00

0.05

0.10

0.15

0.20

0.25

z f s r d e b k m n j a g x h t w u o


0.00

0.05

0.10

0.15

0.20

0.25

0.30

0.35

0.40

t f u r j m d g b w z x o e n s a h k


0.00

0.05

0.10

0.15

0.20

0.25

0.30

0.35

t o d w b x h m z j n u f r a e g s k

Counter-fraud

0.00

0.10

0.20

0.30

0.40

0.50

n f u t e d a s x b k r z h o j w g m

IT audit

Page 21 22/10/2014Audit

Audit Days per £'m 2014/15 Plan

by type of audit

0.00

0.10

0.20

0.30

0.40

0.50

o u t x n d m g j r z w h b s e k f a

Consultancy/advice

0.00

0.02

0.04

0.06

0.08

0.10

0.12

0.14

0.16

u z t g w o n x e m h k a b s r j f d

Grant certification

0.00

0.10

0.20

0.30

0.40

0.50

m t h w z o n g d s x a u r k j f e b

Corporate support

0%

5%

10%

15%

20%

e a s h n o f r d k u w t x z m j g b

Contingency

0.00

0.05

0.10

0.15

0.20

s k x d n m r h w z u t o j g f e b a

Other

0.00

0.10

0.20

0.30

0.40

0.50

0.60

0.70

u f x j r w h m o e k s g b n z t d a


0.00

0.10

0.20

0.30

0.40

0.50

0.60

j x u o n k a s t e g h b f z d m r w

LA schools

0.00

0.10

0.20

0.30

0.40

0.50

0.60

j n d o z r b w g x m a h f u t s k e

Investigation work

Page 22 22/10/2014Audit

Fundamental Financial Systems - with no adjustment for size of authority

2014/15 plan days


Payroll

Debtors

Creditors (inc. P2P & POP)

Main accounting

Cash/bank

Budgetary control

Core integrated system (ERP)

Council tax

NNDR

Housing rents

Benefits administration & CTSS

Treasury management

Others

Total

22

21

0

0

11

19

13

15

0

Avg.

27

17

Days

46

8

3

11

11

210

20

9

7

45

0

18

13

18

0

142

0

0

20

40

60

80

100

120

140

e s x n f h z t r o m g d j b a w u k

Payroll

0

10

20

30

40

50

60

e u g f n r m h t s j b z d a w o x k

Debtors

0

20

40

60

80

r s u f n z t m h g d x j e b a w o k

Creditors

0

20

40

60

80

100

120

e b u g n w t r j d x o z m h a s k f

Main accounting

0

5

10

15

20

25

30

35

w n f b r x t j d o z h u s m k g e a

Cash/bank

0

10

20

30

40

50

60

r n z t j d b w x u s o m k h g f e a

Budgetary control

0

5

10

15

20

25

30

35

f d h z x w u t s r o n m k j g e b a

Core integrated system

Page 23 22/10/2014Audit

Fundamental Financial Systems (continued) - with no adjustment for size of authority

2014/15 plan days

0

5

10

15

20

25

30

w s n m j h f t z d b a o x u r k g e

Council tax

0

5

10

15

20

25

30

w b n m x t j a s h f d z o u r k g e

NNDR

0

5

10

15

20

25

30

35

w n z x d a b u t s r o m k j h g f e

Housing rents

0

20

40

60

80

e w m f t n j s d z h b a o x u r k g

Benefits administration & council tax

support scheme

0

5

10

15

20

25

30

w g u t x z m j d b a n r h o s k f e

Treasury management

0

50

100

150

200

250

300

k h r a u f b g d w t s o z x n m j e

Others

Page 24 22/10/2014Audit

Corporate Governance Breakdown - with no adjustment for size of authority

2014/15 plan days






Other

Total

Avg.No. of days

5

18

10

12

18

0

55

9755

14

10

9

0

10

20

30

40

50

m g z s r t j b a n x h w u o k f e d


0

10

20

30

40

50

60

70

b f d x r g z t m j a n h w u s o k e


0

10

20

30

40

50

u r t m j x z g b o w s n k h f e d a


0

50

100

150

200

250

300

350

r u d w e t g f s b n k x o m z j h a

Other

0

10

20

30

40

50

b f r m g u t j a o z x w s n k h e d


Page 25 22/10/2014Audit

3c. Bought-In Audit Days

Bought-in Audit Days - 2013/14 Actuals

Bought-in audit




IT audit

Procurement etc.

Counter-fraud

Investigation work

Consultancy/advice

Grant certification

Corporate support


LA schools

Other

Contingency


Total

Audit

days

Bought-in

days % Avg.

15 0 0.0% 14.3%

120 0 0.0% 29.0%

199 0 0.0% 13.3%

571 0 0.0% 11.6%

134 0 0.0% 0.5%

206 0 0.0% 5.9%

79 0 0.0% 15.4%

127 0 0.0% 6.2%

114 0 0.0% 7.1%

441 0 0.0% 5.9%

2 0 0.0% 7.1%

37 0 0.0% 7.7%

2,315 0 0.0% 12.5%

270 0 0.0% 11.7%

0 0 na 25.0%

0%

20%

40%

60%

80%

100%

u k b r n h s g d z x w t o m j f e a

Total Mainline Audit Days

0%

20%

40%

60%

80%

100%

b u k n h z x w t s r o m j g f e d a


0%

20%

40%

60%

80%

100%

u k b h d n z x w t s r o m j g f e a


0%

20%

40%

60%

80%

100%

f u k r z x w t s o n m j h g e d b a


0%

20%

40%

60%

80%

100%

m u k b r g n s z x w t o j h f e d a

IT audit

Page 26 22/10/2014Audit

0%

20%

40%

60%

80%

100%

f u k r h b z x w t s o n m j g e d a


0%

20%

40%

60%

80%

100%

s k u r z x w t o n m j h g f e d b a

Counter-fraud

0%

20%

40%

60%

80%

100%

u t k b r z x w s o n m j h g f e d a

Investigation work

0%

20%

40%

60%

80%

100%

k f u z x w t s r o n m j h g e d b a

Consultancy/advice

0%

20%

40%

60%

80%

100%

t r j f b u z x w s o n m k h g e d a

Grant certification

0%

20%

40%

60%

80%

100%

r k j f e b u z x w t s o n m h g d a

Corporate support

0%

20%

40%

60%

80%

100%

t k d b u r z x w s o n m j h g f e a


0%

20%

40%

60%

80%

100%

w b u z x t s r o n m k j h g f e d a

LA schools

0%

20%

40%

60%

80%

100%

z w t o j g f e b a u r x s n m k h d

Other

0%

20%

40%

60%

80%

100%

z x w s r o m k j g f e d b a u t n h

Contingency

Page 27 22/10/2014Audit

Bought-in Audit Days - 2014/15 Plan

Bought-in audit




IT audit

Procurement etc.

Counter-fraud

Investigation work

Consultancy/advice

Grant certification

Corporate support


LA schools

Other

Contingency


Total

Audit

days

Bought-in

days % Avg.

55 0 0.0% 10.5%

79 0 0.0% 33.1%

142 0 0.0% 16.9%

561 0 0.0% 11.8%

75 0 0.0% 0.0%

168 0 0.0% 6.3%

73 0 0.0% 8.8%

120 0 0.0% 5.9%

65 0 0.0% 6.7%

325 0 0.0% 11.1%

24 0 0.0% 7.1%

35 0 0.0% 0.0%

1,846 0 0.0% 11.5%

100 0 0.0% 0.0%

24 0 0.0% 9.7%

0%

20%

40%

60%

80%

100%

u k b r n s h d g z x w t o m j f e a


0%

20%

40%

60%

80%

100%

u k b h n z x w t s r o m j g f e d a


0%

20%

40%

60%

80%

100%

u k r d h b n z x w t s o m j g f e a


0%

20%

40%

60%

80%

100%

u k z x w t s r o n m j h g f e d b a


0%

20%

40%

60%

80%

100%

m u s r k b g n z x w t o j h f e d a

IT audit

Page 28 22/10/2014Audit

0%

20%

40%

60%

80%

100%

o u k n z x w t s r m j h g f e d b a


0%

20%

40%

60%

80%

100%

s k u z x w t r o n m j h g f e d b a

Counter-fraud

0%

20%

40%

60%

80%

100%

u t s k e z x w r o n m j h g f d b a

Investigation work

0%

20%

40%

60%

80%

100%

k f a u z x w t s r o n m j h g e d b

Consultancy/advice

0%

20%

40%

60%

80%

100%

s r j f d u z x w t o n m k h g e b a

Grant certification

0%

20%

40%

60%

80%

100%

u r k j f e b z x w t s o n m h g d a

Corporate support

0%

20%

40%

60%

80%

100%

z t d a u x w s r o n m k j h g f e b


0%

20%

40%

60%

80%

100%

w u b z x t s r o n m k j h g f e d a

LA schools

0%

20%

40%

60%

80%

100%

z u t o j g f e b a x w s r n m k h d

Other

0%

20%

40%

60%

80%

100%

z m j g b u k x w t s r o n h f e d a

Contingency

Page 29 22/10/2014Audit

3d. Contracted Out Audit Days

Contracted Out Audit Days - 2013/14 Actuals

Contracted out audit




IT audit

Procurement etc.

Counter-fraud

Investigation work

Consultancy/advice

Grant certification

Corporate support


LA schools

Other

Contingency


Total

Audit

days

Contracte

d out days % Avg.

15 0 0.0% 5.6%

120 0 0.0% 15.7%

199 0 0.0% 10.5%

571 0 0.0% 9.5%

134 0 0.0% 6.3%

206 0 0.0% 5.9%

79 0 0.0% 5.6%

127 0 0.0% 9.3%

114 0 0.0% 13.3%

441 0 0.0% 10.3%

2 0 0.0% 7.1%

37 0 0.0% 7.7%

2,315 0 0.0% 10.1%

270 0 0.0% 0.0%

0 0 na 0.0%

0%

20%

40%

60%

80%

100%

f a o z x w u t s r n m k j h g e d b


0%

20%

40%

60%

80%

100%

f a z x w u t s r o n m k j h g e d b


0%

20%

40%

60%

80%

100%



0%

20%

40%

60%

80%

100%



0%

20%

40%

60%

80%

100%

m f a o z x w u t s r n k j h g e d b

IT audit

Page 30 22/10/2014Audit

0%

20%

40%

60%

80%

100%



0%

20%

40%

60%

80%

100%

s k a f z x w u t r o n m j h g e d b

Counter-fraud

0%

20%

40%

60%

80%

100%

u t k a z x w s r o n m j h g f e d b

Investigation work

0%

20%

40%

60%

80%

100%

k f a z x w u t s r o n m j h g e d b

Consultancy/advice

0%

20%

40%

60%

80%

100%

t r j f b a z x w u s o n m k h g e d

Grant certification

0%

20%

40%

60%

80%

100%

r k j f e b a z x w u t s o n m h g d

Corporate support

0%

20%

40%

60%

80%

100%

t k d b f a z x w u s r o n m j h g e


0%

20%

40%

60%

80%

100%

w f a z x u t s r o n m k j h g e d b

LA schools

0%

20%

40%

60%

80%

100%

z w t o j g f e b a x u s r n m k h d

Other

0%

20%

40%

60%

80%

100%

z x w s r o m k j g f e d b a u t n h

Contingency

Page 31 22/10/2014Audit

Contracted Out Audit Days - 2014/15 Plan

Contracted out audit




IT audit

Procurement etc.

Counter-fraud

Investigation work

Consultancy/advice

Grant certification

Corporate support


LA schools

Other

Contingency


Total

Audit

days

Contracte

d out days % Avg.

55 0 0.0% 10.5%

79 0 0.0% 13.9%

142 0 0.0% 10.5%

561 0 0.0% 9.7%

75 0 0.0% 7.1%

168 0 0.0% 0.0%

73 0 0.0% 11.1%

120 0 0.0% 5.9%

65 0 0.0% 6.7%

325 0 0.0% 11.1%

24 0 0.0% 7.1%

35 0 0.0% 8.3%

1,846 0 0.0% 9.8%

100 0 0.0% 0.0%

24 0 0.0% 7.1%

0%

20%

40%

60%

80%

100%

a f o z x w u t s r n m k j h g e d b


0%

20%

40%

60%

80%

100%



0%

20%

40%

60%

80%

100%



0%

20%

40%

60%

80%

100%



0%

20%

40%

60%

80%

100%

m f a o z x w u t s r n k j h g e d b

IT audit

Page 32 22/10/2014Audit

0%

20%

40%

60%

80%

100%

o f a z x w u t s r n m k j h g e d b


0%

20%

40%

60%

80%

100%

s k a z x w u t r o n m j h g f e d b

Counter-fraud

0%

20%

40%

60%

80%

100%

u t s k e a z x w r o n m j h g f d b

Investigation work

0%

20%

40%

60%

80%

100%

k f a z x w u t s r o n m j h g e d b

Consultancy/advice

0%

20%

40%

60%

80%

100%

s r j f d a z x w u t o n m k h g e b

Grant certification

0%

20%

40%

60%

80%

100%

u r k j f e b a z x w t s o n m h g d

Corporate support

0%

20%

40%

60%

80%

100%

z t d a f x w u s r o n m k j h g e b


0%

20%

40%

60%

80%

100%

w f a z x u t s r o n m k j h g e d b

LA schools

0%

20%

40%

60%

80%

100%

z u t o j g f e b a x w s r n m k h d

Other

0%

20%

40%

60%

80%

100%

z m j g b a x w u t s r o n k h f e d

Contingency

Page 33 22/10/2014Audit

Staff Salary Bandings at 31 March 2014

Band

under £20k

£20-25k

£25-30k

£30-40k

£40-50k

£50-60k

£60-80k

over £80k

14%

0%

4%0%0.0

0.0 0%

9.7

3.9

3%

43%

2.0 14%21%

21%

SECTION 4 - STAFFING

1.0 10%

0.8

2.0

Avg.

0.0

FTE

15%

0%

7%

40%

8%

%

0%

20%

40%

60%

80%

100%

u k r z g x w t s o n m j h f e d b a

< £20,000

0%

20%

40%

60%

80%

100%

u k g t m e x w n r z s o j h f d b a

£20,000 - £25,000

0%

20%

40%

60%

80%

100%

u k j n x w d z r t m g s o h f e b a

£25,000 - £30,000

0%

20%

40%

60%

80%

100%

u k a h o s w d z m t e n j f x g r b

£30,000 - £40,000

0%

20%

40%

60%

80%

100%

u k b r s m x e d j g z w t o n h f a

£40,000 - £50,000

0%

20%

40%

60%

80%

100%

u k f e z o b t s r g x n w m j h d a

£50,000 - £60,000

0%

20%

40%

60%

80%

100%

u k r z x w t s o n m j h g f e d b a

> £80,000

0%

20%

40%

60%

80%

100%

u k o h b r j d z x w t s n m g f e a

£60,000 - £80,000

0%

10%

20%

30%

40%

50%

under£20k

£20-25k £25-30k £30-40k £40-50k £50-60k £60-80k over £80k

% staff in each pay band Your values

Average

Page 34 22/10/2014Audit

Part Time Staff at 31 March 2014

Staff

Full time

Part time

Audit Qualifications at 31 March 2014

Audit Staff

Qualified

Part-Qualified

Non-Qualified

Total

% Audit Staff in Training at 31 March 2014

Trainees 0.0 0%

17%38%

29%

Avg.

% Avg.

31%

3.7

9.7

7%

FTE

FTE

1.0

FTE % Avg.

6.0 62% 83%

3.7

5.0

10%

%

52% 40%

38%

0%

20%

40%

60%

80%

100%

u f h j m d x n e r z s b w o t g k a

Qualified

0%

20%

40%

60%

80%

100%

u a k t b r z x g o w e m s n j h f d

Non-Qualified

0%

20%

40%

60%

80%

100%

u w g o s n d e m j h z b t k x r f a

Part-Qualified

0%

20%

40%

60%

80%

100%

u k x g m h z w n d o r e t s j f b a

% staff who are part time

0%

20%

40%

60%

80%

100%

u j s h z r w x t o n m k g f e d b a

% of audit staff actively training

Page 35 22/10/2014Audit

Average Cost of Agency Staff

Agency

Hourly rate

Staff Level Changes

Staff level changes

Staff at 31 March 2013

Staff leaving the audit section

Staff joining the audit section

Staff at 31 March 2014

Avg.

£29.43na

£

12.6

FTE % Avg.

23.0%

8.5%0.0%0.0

11.8%2.9

9.7

£0

£5

£10

£15

£20

£25

£30

£35

z x u t o m j h g e d b a r n k w f s

Average cost per hour of agency staff

0%

10%

20%

30%

40%

50%

60%

70%

u t j r n g z x k s d o e w m h f b a

Staff turnover %

Page 36 22/10/2014Audit

Level of Outsourcing within Internal Audit

Service Structure

In-House

Outsourced to a SSA

Outsourced to an EC

SSA = Shared Service Arrangement

EC = External Contractor

What is the management reporting line of your Head of Internal Audit?

What is your Head of Internal Audit responsible for?

14%

100%

0%

0%

SECTION 5 - AUDIT CONTEXT

Avg.%

79%

7%

0%

20%

40%

60%

80%

100%

u a f k b r o d z x w t s n m j h g e

Proportion of IA function that is outsourced

0% 10% 20% 30% 40% 50% 60% 70% 80%

Chief Executive (1)

Section 151 Officer (13)

Deputy Section 151 Officer (2)

Monitoring Officer (2)

Director / Senior Manager (0)

0% 10% 20% 30% 40% 50%

Internal Audit only (1)

Risk Management (4)

Counter-Fraud (5)

Risk Management and Counter-Fraud (7)

Other

Page 37 22/10/2014Audit

What areas is the Head of Internal Audit the notifiable officer for?

Where does the Audit function fit into your structure?

Does your Internal Audit function comply with PSIAS?

0% 5% 10% 15% 20% 25% 30% 35% 40%

Stand alone (5)

Combined with Risk Management (4)

Combined with Counter-Fraud (2)

Combined with Risk Management and

Counter-Fraud (6)

Other

0% 10% 20% 30% 40% 50% 60% 70% 80%

Whistleblowing / Hotline (PIDA) (9)

Anti-Money Laundering (13)

Anti-Bribery (12)

RIPA (3)

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

Yes (18)

No (1)

Page 38 22/10/2014Audit

In which year are you proposing to have an independent review to check your compliance

with PSIAS?

0% 10% 20% 30% 40% 50% 60%

2013/14 (1)

2014/15 (2)

2015/16 (5)

Not yet agreed (10)

Page 39 22/10/2014Audit

The Council

Has risk maturity been assessed?

If so, what was the outcome?

The Council's Annual Governance Statement

Does Internal Audit take the lead in preparing the Annual Governance Statement?

Do you audit the Annual Governance Statement?

SECTION 6 - CORPORATE GOVERNANCE

0% 10% 20% 30% 40% 50% 60% 70% 80% 90%

Yes (15)

No (4)

0% 10% 20% 30% 40% 50% 60% 70% 80%

Yes (13)

No (6)

0% 10% 20% 30% 40% 50% 60%

Yes (9)

No (10)

0% 10% 20% 30% 40% 50% 60% 70%

Risk Naïve (0)

Risk Aware (2)

Risk Defined (10)

Risk Managed (3)

Page 40 22/10/2014Audit

Does Internal Audit take the lead in compiling the risk register?

Do you audit the risk register?

System of Internal Audit Review

Have you conducted a review of whole system 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% 90%

Yes (4)

No (15)

0% 10% 20% 30% 40% 50% 60% 70% 80%

Yes (14)

No (5)

0% 10% 20% 30% 40% 50% 60% 70% 80% 90%

Yes (16)

No (3)

0% 20% 40% 60% 80% 100%

Self assessment (13)

Peer review (2)

External audit review (4)

Elected member group (3)

CFO/officer group (5)

Other (1)

Page 41 22/10/2014Audit

Reporting to Members

As Head of Internal Audit, who do you report to?

How many times did the Audit Committee meet in 2013/14?

How is your Audit Committee constituted?

Where does this body report to?

0

1

2

3

4

5

6

7

8

9

1 2 3 4 5 6 7 8 9 10 11 12

Num

ber

of org

anis

ations

Number of times Audit Committee met

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

Dedicated Committee or Sub-Committee (18)

Part of committee with other functions (1)

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

Full Council (17)

Scrutiny & Overview (0)

Other Committee (2)

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

Advisory Board (1)

Audit Committee (16)

Audit & Scrutiny (0)

Other (2)

Page 42 22/10/2014Audit

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

9.0 8.2

92 106

£'m Avg.

Avg.No.

0.50.0

7.79.0

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

Yes (18)

No (1)

0% 10% 20% 30% 40% 50% 60%

Elected at Full Council (10)

Appointed by Cabinet (5)

Opposition Member (1)

Independent Member (0)

Independent Non-Member (1)

Other (2)

£0

£50

£100

£150

£200

s b r k g e a n w d z x o u h m f j t

£'m turnover per audit committee member

0

1

2

3

4

5

6

4 5 6 7 8 9 10 11 12 13 14+

Num

ber

of org

anis

ations

Members on the Audit Committee

Page 43 22/10/2014Audit

Audit Plan

What is the timeframe of your formally approved audit plan?

How often is your audit plan formally reviewed during the year?

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

1 year (18)

2 years (0)

3 years (1)

4 years (0)

5 years (0)

0% 10% 20% 30% 40% 50% 60% 70%

Monthly (1)

Quarterly (10)

Six Monthly (6)

Other (2)

Page 44 22/10/2014Audit

Internal and External

2013/14 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

SECTION 7 - OVERALL AUDIT COSTS

33%28%

255

904

211

746

Avg.

895

629

264

32

296

£'m/

GRT

648

216

39

£'k

535

178

33

£0

£500

£1,000

£1,500


Internal audit cost per £'m turnover

£0

£200

£400

£600

£800

£1,000

£1,200

£1,400

£1,600

t n j f o h m k x d z e a u b s w r g

Overall audit cost per £'m turnover

£0

£200

£400

£600

£800

t f j n m z h b o s d e w x a k u g r

External audit cost per £'m turnover

0%

10%

20%

30%

40%

50%

t f s b z w m h j a e d o x g k u n r

Ratio of external/internal audit cost

0

200

400

600

800

1,000

1,200

1,400

1,600

0 500 1,000 1,500 2,000 2,500

Overa

ll a

udit

cost

per£

'm t

urn

over

Gross revenue turnover £'m

Other Organisations

Barchester

Page 45 22/10/2014Audit

Does your authority have a dedicated Counter-Fraud resource outside of internal audit?

Counter-Fraud & Investigations Workload - 2013/14 Actuals

Workload

Counter-fraud

Investigations work

Total

NFI Workload - 2013/14 Actuals

NFI workload

NFI related counter-fraud

261

16 13%

SECTION 8 - COUNTER-FRAUD & INVESTIGATIONS

Avg.

Avg.

0.316

% of totalNo. days

0.154

No. days

0.162

/£'m GRT

127

134

0.151

0.210

0.361

37%

0.000

0.100

0.200

0.300

0.400

0.500

s k h t o m d f x w z r j b a n u g e

Counter-fraud days per £'m GRT

0%

20%

40%

60%

80%

100%

z t s k e g b j a o f m n w d h x r u

% NFI related counter-fraud days

0% 10% 20% 30% 40% 50% 60%

Yes (10)

No (8)

0.000

0.100

0.200

0.300

0.400

0.500

0.600

u t k n j d b z o g x r h a e m w s f

Investigations days per £'m GRT

Page 46 22/10/2014Audit

Counter-Fraud & Investigations Workload - 2014/15 Plan

Workload

Counter-fraud

Investigations work

Total

NFI Workload - 2014/15 Plan

NFI workload

NFI related counter-fraud 20 17% 46%

75 0.091 0.141

195 0.236 0.265

No. days % of total Avg.

No. days /£'m GRT Avg.

120 0.145 0.124

0.000

0.050

0.100

0.150

0.200

0.250

0.300

0.350

s k t o d w b x h m z j n u f r a e g

Counter-fraud days per £'m GRT

0%

20%

40%

60%

80%

100%

z t s k e f a g o j b n m h d r x w u

% NFI related counter-fraud days

0.000

0.100

0.200

0.300

0.400

0.500

0.600

s k j n d o z r b w g x m a h f u t e

Investigations days per £'m GRT

Page 47 22/10/2014Audit

Investigations and Outcomes

2013/14 Actuals

Barchester

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

0

0

22

0

0

0

0

2 25%

0 0

8

0

0

00

0

0

0

0

0

0

0

0

0

0

0

0

2

00

20 17

11

2

1

4

0

0

0

0

0

Number

prosecuted

0

Number

referred

Number

completed

Number

proved

na

0

0

na 0%

0%

0%

0%

%

prosecution/

sanctions

na

0%0%

0%

0%

na

na 0%

0%

Avg.

na

na

na

0%

0%0

0

5

3

1

0

0

0%

0%

0

0

2

4

0

0%0

29%

0%

75% 0%3

5 25%

na

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

u t s k j f a w d b o x n r z h e g m

% completed that led to prosecution/sanctions

Page 48 22/10/2014Audit

Number of Investigations Completed per £'m of Gross Revenue Turnover

Barchester

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

Barchester

Claimants

Employees

Members

Suppliers

Other parties

Total

0.001

0.0000

0.002

1

0.000

0.010

2

11.8%

3%

0%

5.9%

0.070

0.002

0.002

10%

15%

28%23.5%

2%

1%

0.0%

4%

0.0%0.001

0.232

11.8%

0.0%

0.000

47.1%

Avg.

0.0%

0.0%0.009

0

0

0

2

8

0

0.044 0.0%

0.000 0.0%

0.016

0.002 7%

Number

completed

0.000

Completed/

GRT

0.000

0.000

0%0.0%

0.0%

0.000

0.000 4%

6%0.001

0

0.090

2%

Avg.

20%

%

breakdown

0.000

0.000

0

19%

0.000

44%

0.005

0.021

4

0.002

0.001

0

0

1%

18

0%

Avg.

17

0

90%

% of

referred

0%

Number

0

20

10%

0%0

2

30%

8%

0.0000

0.5000

1.0000

1.5000

2.0000

2.5000

3.0000

b h e o d w r x n m z g u t s k j f a

Total completed by gross revenue turnover

Page 49 22/10/2014Audit

Counter-Fraud Qualifications at 31 March 2014

Counter-fraud staff

Qualified

Part-Qualified

Non-Qualified

Total

% Counter-Fraud Staff in Training at 31 March 2014

Trainees 0.0 na 0%

0.0 na 25%

0.0 na 0%

0.0

FTE % Avg.

FTE % Avg.

0.0 na 75%

0%

20%

40%

60%

80%

100%

z x w u t s o n m k j g e b a r h d f

Qualified

0%

20%

40%

60%

80%

100%

z x w u t s o n m k j g e b a r h f d

Non-Qualified

0%

20%

40%

60%

80%

100%

z x w u t s o n m k j g e b a f r h d

Part-Qualified

0%

20%

40%

60%

80%

100%

z x w u t s o n m k j g e b a r h f d

% of counter-fraud staff actively training

Page 50 22/10/2014Audit

Documents

Audit Benchmarking Club › - › media › files › services › benchmarking...Bar Charts: These are our standard method of displaying a full set of dataSalary Bandings under £20k