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FINAL INTERNAL AUDIT REPORT
Hywel Dda University Health Board
Physical Verification of Fixed Assets
2013/14
Private and Confidential
NHS Wales Shared Services Partnership
Audit and Assurance Services
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Executive Summary
NWSSP: Audit & Assurance
2
CONTENTS
1. EXECUTIVE SUMMARY ..................................................................3 1.1 Introduction and Scope ............................................................3
1.2 Opinion and Key Findings .........................................................3 2. INTRODUCTION...........................................................................4
3. AUDIT APPROACH AND SCOPE ......................................................4 4. SIGNIFICANT AUDIT FINDINGS .....................................................5
4.1 Assurance Summary................................................................5
4.2 Design of System / Controls .....................................................5 4.3 Operation of System / Controls .................................................5
4.4 Summary of Audit Findings.......................................................6 5. CONCLUSION AND RECOMMENDATIONS....................................... 11
5.1 Overall Assurance Opinion...................................................... 11 5.2 Audit Recommendations......................................................... 13
Review reference: HDHB1322 Report status: Final
Fieldwork commencement: 31st January 2014 Fieldwork completion:
Management debrief meeting:
Draft report issued:
10th March 2014
17th March 2014
25th March 2014 Management response received: 8th April 2014
Final report issued: 8th April 2014 Auditors: Kevin Seward/Rhian Williams
Executive sign off: Director of Finance & Economic Reform.
Distribution: Director of Finance & Economic Reform,
Head and Assistant Head of Service Modernisation.
Committee: Audit Committee.
Appendix A Appendix B
Management Action Plan Physical Verification Lists
Appendix C Audit Assurance Ratings Appendix D Recommendation Priorities
Appendix E Responsibility Statement
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Executive Summary
NWSSP: Audit & Assurance
3
ACKNOWLEDGEMENT
NHS Wales Audit & Assurance Services would like to acknowledge the time and co-operation given by management and staff during the course
of this review.
1. EXECUTIVE SUMMARY
1.1 Introduction and Scope
Internal Audit conducted a physical verification of fixed assets across the
three counties of Hywel Dda University Health Board (HDUHB). All other aspects relating to the reviewing of fixed assets are being considered by
the Wales Audit Office (WAO).
The overall objective is to ensure that the fixed assets of the Health Board exist and are located in the departments stated on the asset list.
1.2 Opinion and Key Findings
Some errors on the asset register were noted during the physical verification of the assets sampled, resulting in a reasonable assurance
audit rating.
Reasonable
assurance
- +
Yellow
The Board can take reasonable
assurance that arrangements to secure governance, risk management and
internal control, within those areas under review, are suitably designed and applied effectively. Some matters require
management attention in control design or compliance with low to moderate
impact on residual risk exposure until resolved.
(Rating for previous audit HDHB1231 - ).
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Main Report
NWSSP: Audit & Assurance Page | 4
2. INTRODUCTION
Internal Audit conducted a physical verification of fixed assets across the three counties of Hywel Dda University Health Board (HDUHB).
Internal Audit has previously discussed the coverage of fixed assets with
the WAO, and it was agreed at that time Internal Audit would only physically verify fixed assets, with WAO reviewing all other aspects. In
addition to this the Health Board has a three year cyclical verification programme in place, agreed by the Audit Committee.
To help contextualise the Health Board’s holdings; as at 31 December 2013
the net book value of the Health Board’s tangible assets stood at approximately £223 million. The table below shows how this is made up:
The importance of notifying the Finance department, upon the disposal or
transfer of an asset, has been reiterated to Health Board staff on a quarterly basis, via global e-mails. Discussions with the Service
Modernisation Team highlighted that whilst significant steps have been taken to improve system compliance, the team remains reliant on
departmental managers keeping them informed of asset movements.
The overall objective is to ensure that the fixed assets of the Health Board exist and are located in the departments stated on the asset list.
3. AUDIT APPROACH AND SCOPE
120 fixed assets were randomly picked for physical verification, the sample
covering the four main hospitals of the Health Board. The details can be seen in Appendix B of this report, with only the exceptions being noted in
the main body of the report.
Category of Asset Net Book
Valuation @ 31/12/12
%
Land, buildings, dwellings & assets
under construction 205 90
Plant & machinery 17 7
IM&T 4 2
Furniture & Fittings 2 1
Transport - -
Total 228 100
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Main Report
NWSSP: Audit & Assurance Page | 5
4. SIGNIFICANT AUDIT FINDINGS
4.1 Assurance Summary
The summary of assurance given against the individual areas tested is outlined in the table below:
4.2 Design of System / Controls
No findings were identified that are classified as a weakness in the system
/ control design for the management of fixed assets.
4.3 Operation of System / Controls
All the findings from the review are classified as a weakness in the
operation of the designed system / control for the management of fixed assets.
ASSURANCE SUMMARY
Audit Scope
1 Follow up ����
2 BGH Physical Verification ����
3 GGH Physical Verification ����
4 PPH Physical Verification ����
5 WGH Physical Verification ����
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Physical Verification of Fixed Assets
Main Report
NWSSP: Audit & Assurance Page | 6
4.4 Summary of Audit Findings
The key findings by the individual areas tested are reported in the section below with full details in Appendix A:
• Follow up
The following areas of good practice were noted:
� The asset register
has been significantly updated to show all departments and progress has been made in updating asset details such as serial
number/make/model.
� Quarterly global
email messages are being sent out to remind departments of their responsibilities to inform Finance of any disposals of
made.
� Stronger communications have been developed with EBME and IT.
The following findings were noted:
� No commonality between EBME and finance registers; if finance register
numbers were included in the EBME database the process of locating assets would be improved.
� From the anomalies noted in last year’s audit; 5 of the assets (no’s 4486,
4700, 4704, 4092 and 4283) had not satisfactorily been addressed as was stated in the ‘Management Response’.
• Physical
Verification
20 assets of the 120 sampled, could not be physically verified at the location listed. Details of each exception are listed in the table below:
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Main Report
NWSSP: Audit & Assurance Page | 7
Department Asset # Asset Description NBV Findings Management Response
Location: Bronglais General Hospital
Meurig Ward 8146 Scalp Cooler £9395.68 Asset has been relocated to Leri
Day Unit.
Confirmed as present in Leri Day Unit
- asset register updated.
Location: Glangwili General Hospital
Endoscopy 4040 Surgical Diathermy £0.00 Asset has been disposed of. Agreed - asset now disposed on
register.
Endoscopy 4195 Colour Video Printer £0.00 Asset has been disposed of.
Awaiting confirmation of disposal by
EBME – asset register will be updated
accordingly.
OPD 7402 Flexible Cystoscope £731.74 Asset has been relocated to PPH.
Awaiting confirmation of relocation –
asset register will be updated
accordingly.
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Main Report
NWSSP: Audit & Assurance Page | 8
Department Asset # Asset Description NBV Findings Management Response
OPD 7415 Flexible Cystoscope £789.37 Asset has been relocated to PPH. Awaiting confirmation of relocation –
asset will be updated accordingly.
Physio 6219 PUVA Treatment
Lamp £0.00 Asset no longer in department.
Asset confirmed as disposed –
register updated accordingly.
Radiology 4959 Ultrasound £0.00 Asset no longer in department.
Location of asset is being
investigated. Asset register will be
updated accordingly.
Radiology 4992 Urology Ultrasound £0.00 Asset no longer in department. Asset traced to Urology. Register
updated accordingly.
Location: Prince Philip Hospital
Diabetic 8406 Fundus Camera &
3D Monitor £24,234.12 Asset has been relocated to OPD.
Location of asset 008406 has verified
as OPD. Asset register updated
accordingly (Older camera previously
located in the Diabetic Centre sent to
Swansea).
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Main Report
NWSSP: Audit & Assurance Page | 9
Department Asset # Asset Description NBV Findings Management Response
EBME 6973 Smart Cycler
Diagnostics £0.00 Asset no longer in department.
Asset confirmed as being located in
Histology – Location amended on
register.
EBME 7405 19inch HD LCD
Monitor £339.10 Asset not located in department.
EBME confirm asset location as
Endoscopy. Location amended on
register.
Endoscopy 4066 Autodisinfector £0.00 Asset has been decommissioned. Asset disposed.
Endoscopy 007754-
01
Height Adjustable
Sink £2799.20 Asset has been decommissioned.
Asset present in HSDU. Location
amended on register.
Ophth OPD 5547 HRT3 Platform with
PC £11225.39 Asset has been disposed of.
Asset disposed – register updated
accordingly.
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Main Report
NWSSP: Audit & Assurance Page | 10
Department Asset # Asset Description NBV Findings Management Response
PPH Ortho TH 4043 ARJO Hoist £0.00 Asset not located in department. Enquiry on going into location of
asset.
Theatre 8944
Instrum. Set for
Rhinoplasy &
Septoplasy
£5334.44 Asset has moved to Day Theatre. Asset confirmed as being present in
Day Theatre. Register updated.
Location: Withybush
Endoscopy 5387 Colposcope £0.00 Asset not located in department. Enquiries on going into location of
asset.
Theatre 5550 Hyper-Hypothermia
Unit £0.00 Asset has been condemned.
Enquiries on going into status of
asset.
X-Ray 4455 Gamma Camera
Siemans E-Cam £0.00 Asset has been decommissioned.
Asset in process of being replaced
and disposed. Asset to be disposed
on register.
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Main Report
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Department Asset # Asset Description NBV Findings Management Response
Ward 1 4282 Defib £0.00 Asset not located in department. To be confirmed.
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Main Report
NWSSP: Audit & Assurance Page | 12
The exceptions reported can be categorised as follows:
5. CONCLUSION AND RECOMMENDATIONS
5.1 Overall Assurance Opinion
We are required to provide an opinion as to the adequacy and
effectiveness of the system of internal control under review. The opinion is based on the work performed as set out in the scope and objectives
within this report. An overall assurance rating is provided describing the effectiveness of the system of internal control in place to manage the
identified risks associated with the objectives covered in this review.
Reasonable
assurance
- +
Yellow
The Board can take reasonable assurance that arrangements to secure
governance, risk management and internal control, within those areas under review, are suitably designed and applied
effectively. Some matters require management attention in control design
or compliance with low to moderate impact on residual risk exposure until resolved.
The overall level of assurance that can be assigned to a review is
dependent on the severity of the findings as applied against the specific review objectives and should therefore be considered in that context.
Reason Number NBV
Incorrect location on the Register 11 £43,623.65
Asset has been/requires disposal 9 £11,225.39
Grand Total 20 £54,849.04
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Main Report
NWSSP: Audit & Assurance Page | 13
5.2 Audit Recommendations
We have recommended that the organisation address the issues identified
and management have accepted these. A summary of these recommendations by priority is outlined below:
Priority H M L Total
Number of recommendations
0 2 1 3
The full audit findings and recommendations are detailed in Appendix A
together with the management action plan and implementation timetable.
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Appendix A
Management Action Plan
NHS Wales Audit & Assurance Services Page | 1
Area 1: Follow up
Finding Impact
No commonality between EBME and Finance registers; if Finance register numbers were included in the EBME database the process of locating assets
would be improved.
Possibility of not being able to locate assets.
Recommendation 1 Priority
The feasibility of linking the two registers should be investigated.
Management Response Responsible Officer/ Deadline
The EBME department has their own systems to record and manage the assets that they are responsible for. Finance is not directly responsible for these
systems and relies upon the EBME department to keep adequate records of the
assets in question, including the asset location. Greater communication and integration will be sought with both departments to ensure that the Finance
asset register is updated with any changes in location and to ensure that any disposals are duly notified.
We will give consideration to the plausibility of including the Finance register
numbers into the EBME database.
Service Modernisation Department December 2014
Low
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Appendix A
Management Action Plan
NHS Wales Audit & Assurance Services Page | 2
Finding Impact
5 anomalies listed in the previous audit have not been satisfactorily addressed as per the ‘Management Response’.
The assets of the Health Board could be under/over stated.
Recommendation 2 Priority
The anomalies brought forward from the previous audit for asset numbers 4486, 4700, 4704, 4092 and 4283 should be investigated, and the asset
register adjusted appropriately, to reflect the true position.
Management Response Responsible Officer/ Deadline
All actions have now been taken. All of the named assets have nil value.
Service Modernisation Department
April 2014
Medium
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Appendix A
Management Action Plan
NHS Wales Audit & Assurance Services Page | 3
Area 2: Physical Verification
Finding Impact
Anomalies were found in 20 out of the 120 assets physically verified, as described in the tables above.
The assets of the Health Board could be under/over stated.
Recommendation 3 Priority
The anomalies listed in the tables above should be investigated and the asset
register adjusted appropriately, to reflect the true position.
Management Response Responsible Officer/ Deadline
The anomalies noted in the report will be investigated and the asset register has been amended, where appropriate in 2013/14, all other amendments will
be made in the first quarter of 2014/15.
Service Modernisation Department July 2014
Medium
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Appendix B
Physical Verification Lists
NHS Wales Audit & Assurance Services Page | 1
Complete Sample Lists of Assets Verified Across the Health Board Bronglais General Hospital
Sample
Ref
Department Asset # Asset Description
Asset
Physically
Verified?
Date Auditor Comments
B01 A & E 5408 Light Monitor � 26.2.14 RW/KS
Asset disposed of between
report being produced and
fieldwork carried out.
B02 A & E 5409 Light Monitor � 26.2.14 RW/KS
Asset disposed of between
report being produced and
fieldwork carried out.
B03 BIOCHEM 5360 Blood Gas Analyser � 26.2.14 RW/KS
B04 BIOCHEM 5477 Double Channel HPLC � 26.2.14 RW/KS
B05 CATERING 8436 COMBI COOKER � 26.2.14 RW/KS
B06 CEREDIG 008057-03 CARDIAC PAGEWRITER � 26.2.14 RW/KS
B07 CMU 5573 Patient Monitor � 26.2.14 RW/KS
B08 DSU 008884-02 PATIENT MONITORING SYSTEM � 26.2.14 RW/KS
B09 ENDOSCOPY 7130 Video Duodenoscope � 26.2.14 RW/KS
B10 ESTATES 3215 Transit 280M Van (Reg No: CP05 � 26.2.14 RW/KS
B11 GWENLLIAN 005660-02 INFUSION PUMP � 26.2.14 RW/KS
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Appendix B
Physical Verification Lists
NHS Wales Audit & Assurance Services Page | 2
Sample
Ref
Department Asset # Asset Description
Asset
Physically
Verified?
Date Auditor Comments
B12 GWENLLIAN 7012 Incubator � 26.2.14 RW/KS
B13 HOTEL SER 3138 Tug (Food Trolley Mover) � 26.2.14 RW/KS
B14 HOTEL SER 8936 FRANKING MACHINE � 26.2.14 RW/KS
B15 HSDU 8968 AH FAN & COMPRESSOR � 26.2.14 RW/KS
B16 HSDU 5836 Washer Disinfector D/E � 26.2.14 RW/KS
B17 IORWERTH 8548 BLADDER SCANNER WITH
TROLLEY � 26.2.14 RW/KS
B18 MEURIG 8146 SCALP COOLER � 26.2.14 RW/KS
Item is located in Leri Day
Unit. Meurig ward has
relocated here
B19 RADIOLOGY 5519 Fluoroscopy System � 26.2.14 RW/KS
B20 RADIOLOGY 5559 Image Intensifier BV 300 � 26.2.14 RW/KS
B21 RHIANNON 5845 Xario Prime Ultrasound Scanner � 26.2.14 RW/KS
B22 THEATRE 7847 THEATRE ELITE STIRRUPS � 26.2.14 RW/KS
B23 THEATRE 8668 ARTHROSCOPIC (BONE) SHAVER � 26.2.14 RW/KS
B24 THEATRE 8377 CELL SAVER � 26.2.14 RW/KS
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Appendix B
Physical Verification Lists
NHS Wales Audit & Assurance Services Page | 3
Sample
Ref
Department Asset # Asset Description
Asset
Physically
Verified?
Date Auditor Comments
B25 YSTWYTH 7653 ECG Diagnosis System � 26.2.14 RW/KS Ystwyth has been renamed -
Acute Stroke Unit
Glangwili General Hospital
Sample
Ref
Department Asset # Asset Description
Asset
Physically
Verified?
Date Auditor Comments
G1 A & E 5859 SLIT LMP BQ900 & RELIANCE
7000 � 5.3.14 RW/KS
G2 A & E 5510 FABIUS TIRO � 5.3.14 RW/KS
G3 CERI 005285-01 SUCTION MACHINE � 5.3.14 RW/KS
G4 CILGERRAN 4674 PATIENT MONITOR (MULTI
PARAM) � 5.3.14 RW/KS
G5 CILGERRAN 8319 VENTILATOR - INFANT FLOW � 5.3.14 RW/KS
G6 CILGERRAN 8320 VENTILATOR - INFANT FLOW � 5.3.14 RW/KS
G7 CLINICDECISI 008494-01-04 WALL SYSTEM WITH COAXIAL
OPHTHAL OTOSCOP � 5.3.14 RW/KS
G8 CLINICDECISI 008494-01-04-01 WALL SETS WITH OPTHAL
OTOSCOPES x 14 � 5.3.14 RW/KS
G9 CRITICAL C U 8131 HOIST WITH SCALE � 5.3.14 RW/KS
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Appendix B
Physical Verification Lists
NHS Wales Audit & Assurance Services Page | 4
Sample
Ref
Department Asset # Asset Description
Asset
Physically
Verified?
Date Auditor Comments
G10 CRITICAL C U 8132 HOIST WITH SCALE � 5.3.14 RW/KS
G11 DISCHARGE 4599 BARIATRIC HOIST WITH SCALE � 5.3.14 RW/KS
G12 ENDOSCOPY 3966 19" HD LCD MONITOR � 10.3.14 RW/KS
G13 ENDOSCOPY 4040 SURGICAL DIATHERMY � 10.3.14 RW/KS Asset has been disposed of
and replaced
G14 ENDOSCOPY 4195 COLOUR VIDEO PRINTER � 10.3.14 RW/KS Asset has been disposed of
and replaced
G15 GWENLLIAN 005173-09 DEFIBRILLATOR � 5.3.14 RW/KS
G16 HOTEL SER 003008-03 WASTE DISPOSER � 5.3.14 RW/KS
G17 HOTEL SER 3033 RAPID THAW CABINETS � 5.3.14 RW/KS
G18 ICU 5216 LIDCOPLUS HEMODYNAMIC
MONITOR � 5.3.14 RW/KS Asset is in storage
G19 MERLIN 7718 PORTABLE NASO-PHARYNGO-
LARYNGO � 5.3.14 RW/KS
G20 MORTUARY 7927 WASHER DRYER � 5.3.14 RW/KS
G21 OPD 7402 FLEXIBLE CYSTOSCOPE � 10.3.14 RW/KS Asset has been relocated to
PPH
G22 OPD 7415 FLEXIBLE CYSTOSCOPE � 10.3.14 RW/KS Asset has been relocated to
PPH
G23 PADARN 5173 DEFIBRILLATOR � 5.3.14 RW/KS
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Appendix B
Physical Verification Lists
NHS Wales Audit & Assurance Services Page | 5
Sample
Ref
Department Asset # Asset Description
Asset
Physically
Verified?
Date Auditor Comments
G24 PHARMACY 3070 BIOSAFETY CABINET � 5.3.14 RW/KS
G25 PHYSIO 5549 HYDROTHERAPY HOIST � 5.3.14 RW/KS
G26 PHYSIO 6219 PUVA TREATMENT LAMP � 5.3.14 RW/KS No longer in department asset
has been disposed of.
G27 PICTON 4583 LIGHT SOURCE CAMERA STACK � 5.3.14 RW/KS
G28 RADIOLOGY 4959 Ultrasound � 5.3.14 RW/KS No longer in department.
G29 RADIOLOGY 4992 Urology Ultrasound � 5.3.14 RW/KS No longer in department.
G30 RADIOLOGY 8023 CT SCANNER � 5.3.14 RW/KS
G31 SCBU 7465 CEREBRAL FUNCTION MONITOR � 5.3.14 RW/KS
G32 SCBU 8674 GAS MEASUREMENT MODULE � 5.3.14 RW/KS
G33 TEIFI
ORTHOPAEDIC 8034
ORTHOPAEDIC TRACTION
SYSTEM � 5.3.14 RW/KS
G34 THEATRE 5616 MAQUET NAILING SYSTEM � 5.3.14 RW/KS
G35 THEATRE 007622-02 OTOLOGIC DRILL � 5.3.14 RW/KS Asset located in Theatre 2
G36 THEATRE 007994-01 BI-POLAR TRAY SYSTEM � 5.3.14 RW/KS
G37 THEATRE 8015 ORTHOPAEDIC DRILL � 5.3.14 RW/KS
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Appendix B
Physical Verification Lists
NHS Wales Audit & Assurance Services Page | 6
Sample
Ref
Department Asset # Asset Description
Asset
Physically
Verified?
Date Auditor Comments
G38 THEATRE 4573 INTUBATING FIBERSCOPE � 5.3.14 RW/KS
G39 TYSUL 3988 ULTRA-SONIC SCANNER � 5.3.14 RW/KS
G40 TYSUL 4537 IOL MASTER � 5.3.14 RW/KS
G41 UROLOGY 8365 TRANSRECTAL PROBE � 5.3.14 RW/KS
G42 UROLOGY 9070 VIDEO URETEROSCOPE � 5.3.14 RW/KS
G43 X RAY 7991 APLIO XG NEXT GENERATION
SCANNER � 5.3.14 RW/KS
G44 X RAY 007991-02 APLIO XG NEXT GENERATION
SCANNER � 5.3.14 RW/KS
G45 X RAY 8694 REMOTE CONSOLE � 5.3.14 RW/KS
Prince Philip Hospital
Sample
Ref
Department Asset # Asset Description
Asset
Physically
Verified?
Date Auditor Comments
P01 X RAY PPH 006193-01 MOBILE X RAY � 21.2.14 RW/KS
P02 BLOOD BANK 3111 LABCOLD PLASMA FREEZER � 21.2.14 RW/KS
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Physical Verification of Fixed Assets
Appendix B
Physical Verification Lists
NHS Wales Audit & Assurance Services Page | 7
Sample
Ref
Department Asset # Asset Description
Asset
Physically
Verified?
Date Auditor Comments
P03 CATERING 3123 OVEN PPH � 21.2.14 RW/KS
P04 DAY THEATRE 004574-01 LIFEGUARD TROLLEY � 21.2.14 RW/KS Asset located in Endoscopy
recovery in Day Theatre.
P05 DIABETIC 8406 FUNDUS CAMERA & 3D
MONITOR � 21.2.14 RW/KS
Item has been relocated to
OPD.
P06 EBME 6973 SMART CYCLER DIAGNOSTICS � 21.2.14 RW/KS Asset no longer in
department.
P07 EBME 7405 19INCH HD LCD MONITOR � 21.2.14 RW/KS Item not located in
department.
P08 EBME 7411 ELECTRICAL SAFETY ANALYSIS � 21.2.14 RW/KS
P09 ENDOSCOPY 4066 AUTODISINFECTOR � 21.2.14 RW/KS Item has been
decommissioned.
P10 ENDOSCOPY 5029 VIDEOCYSTOSCOPE � 21.2.14 RW/KS
P11 ENDOSCOPY 007754-01 Height Adjustable Sink � 21.2.14 RW/KS Item has been
decommissioned.
P12 ESTATES 008045-03 SNOW CLEARANCE RIDE ON
MACHINE � 21.2.14 RW/KS
P13 HOTEL SER 8935 FRANKING MACHINE � 21.2.14 RW/KS
P14 HSDU 007758-04 T-DOC SYSTEM � 21.2.14 RW/KS System is on a dedicated PC
which is still in use.
P15 OPD 7410 PPH REPL HI/LO HYDRAULIC
COUCH � 21.2.14 RW/KS
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Physical Verification of Fixed Assets
Appendix B
Physical Verification Lists
NHS Wales Audit & Assurance Services Page | 8
Sample
Ref
Department Asset # Asset Description
Asset
Physically
Verified?
Date Auditor Comments
P16 OPHTH OPD 5547 HRT3 PLATFORM WITH PC � 21.2.14 RW/KS Item has been disposed of.
P17 PHARMACY 2747 PHARMACY ROBOTICS � 21.2.14 RW/KS
P18 PPH ORTHO TH 4043 ARJO HOIST � 21.2.14 RW/KS Asset not located in
department.
P19 PPH ORTHO TH 4893 ELECTROSURGICAL UNIT WITH
TROLLEY � 21.2.14 RW/KS
P20 THEATRE 4019 ANAESTHETIC MACHINE � 21.2.14 RW/KS
P21 THEATRE 8944 INSTRUM. SET FOR RHINOPLASY
& SEPTOPLASY � 21.2.14 RW/KS Item is located in Day Theatre
P22 THEATRE 006979-01 PRECISION OSCILLATING TIP
SAW � 21.2.14 RW/KS
P23 TY BRYNGWYN 7934 MAXI MOVE HOIST (POWR &
SCALE) � 21.2.14 RW/KS
P24 WARD 4 8903 PORTABLE FIBROSCAN& PROBE � 21.2.14 RW/KS
P25 WARD 9 008426-01 TELESTROKE CART � 21.2.14 RW/KS
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Physical Verification of Fixed Assets
Appendix B
Physical Verification Lists
NHS Wales Audit & Assurance Services Page | 9
Withybush General Hospital
Sample
Ref
Department Asset # Asset Description
Asset
Physically
Verified?
Date Auditor Comments
W1 A & E 7907 GYNNIE OB/GYN STRECHER � 4.3.14 RW/KS
W2 AUDIOLOGY 4369 Echoport Clinical System � 4.3.14 RW/KS
W3 CORONARY 4271 DEFIBRILLATOR � 4.3.14 RW/KS
W4 ENDOSCOPY 5387 Colposcope � 4.3.14 RW/KS Not in Department
W5 ENDOSCOPY 9052 V3 CASSETTE & CONNECTOR � 4.3.14 RW/KS
W6 ITU 4495 HAEMFILTRATION UNIT � 4.3.14 RW/KS
W7 MATERNITY 4971 Ultrasound Scanner - digital high
resolu � 4.3.14 RW/KS
W8 MICROBIOLOGY 4628 Microscope - Fluroscent � 4.3.14 RW/KS
W9 PHARMACY 8007 FRIDGE MONITORING SYSTEM � 4.3.14 RW/KS
W10 THEATRE 5480 Drill & Accessories � 4.3.14 RW/KS
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Appendix B
Physical Verification Lists
NHS Wales Audit & Assurance Services Page | 10
Sample
Ref
Department Asset # Asset Description
Asset
Physically
Verified?
Date Auditor Comments
W11 THEATRE 5550 Hyper-Hypothermia Unit � 4.3.14 RW/KS Condemned
W12 THEATRE 7899 METRO RACKING SYSTEM � 4.3.14 RW/KS
W13 THEATRE 5671 Operating Table � 4.3.14 RW/KS
W14 WARD 1 4282 DEFIBRILLATOR � 4.3.14 RW/KS Not in Department
W15 WARD 11 5706 Patients Hoist � 4.3.14 RW/KS
W16 WARD 4 5537 Hi Lo Bath � 4.3.14 RW/KS
W17 WARD 8 5708 Patients Hoist � 4.3.14 RW/KS
W18 X RAY 4289 Defibrillator � 4.3.14 RW/KS
W19 X RAY 4455 Gamma Camera Siemens E-Cam � 4.3.14 RW/KS Decommissioned
W20 X RAY 5370 Capintec Dose Calibrator � 4.3.14 RW/KS
W21 PODIATRY 4427 Footscan � 4.3.14 RW/KS
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Appendix B
Physical Verification Lists
NHS Wales Audit & Assurance Services Page | 11
Sample
Ref
Department Asset # Asset Description
Asset
Physically
Verified?
Date Auditor Comments
W22 OPD 5963 Laser With Slit Lamp � 4.3.14 RW/KS
W23 OPD 4510 HUMPHREY FIELD ANALYSER � 4.3.14 RW/KS
W24 HOTEL SER 5546 Hot Food Servery � 4.3.14 RW/KS
W25 ESTATES 8464 UPS BATTERIES � 4.3.14 RW/KS
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Appendix C
Audit Assurance Ratings
NHS Wales Audit & Assurance Services
2013/14 Audit Assurance Ratings
RATING INDICATOR DEFINITION
Substa
ntial
assurance
- +
Green
The Board can take substantial assurance that arrangements to secure
governance, risk management and internal control, within those areas under review, are suitably designed and applied
effectively. Few matters require attention and are compliance or advisory
in nature with low impact on residual risk exposure.
Reasonable
assurance
- +
Yellow
The Board can take reasonable
assurance that arrangements to secure governance, risk management and internal control, within those areas under
review, are suitably designed and applied effectively. Some matters require
management attention in control design or compliance with low to moderate impact on residual risk exposure until
resolved.
Lim
ited a
ssurance
- +
Amber
The Board can take limited assurance that arrangements to secure governance,
risk management and internal control, within those areas under review, are
suitably designed and applied effectively. More significant matters require management attention with moderate
impact on residual risk exposure until resolved.
No a
ssurance
- +
Red
The Board has no assurance that
arrangements to secure governance, risk management and internal control, within
those areas under review, are suitably designed and applied effectively. Action is required to address the whole control
framework in this area with high impact on residual risk exposure until resolved.
Hywel Dda University Health Board
Physical Verification of Fixed Assets
Appendix D
Recommendation Priorities
NHS Wales Audit & Assurance Services
Prioritisation of Recommendations In order to assist management in using our reports, we categorise our recommendations according to their level of priority as follows:
Priority
Level
Explanation
Timeframe for
commencement of management action
Poor key control design OR widespread non-compliance
with key controls
PLUS
Significant risk to achievement of a system objective OR evidence present of material
loss, error or mis-statement
Immediate*
Minor weakness in control
design OR limited non-compliance with established
controls
PLUS
Some risk to achievement of a
system objective
Within One Month*
Potential to enhance system
design to improve efficiency or effectiveness of controls
These are generally issues of good practice for management consideration
Within Three Months*
* unless a more appropriate timescale is identified / agreed at the
assignment.
High
Medium
Low
Hywel Dda Univeristy Health Board
Physical Verification of Fixed Assets
Appendix E
Responsibility Statement
NHS Wales Audit & Assurance Services
Confidentiality
This report is supplied on the understanding that it is for the sole use of
the persons to whom it is addressed and for the purposes set out herein. No persons other than those to whom it is addressed may rely on it for
any purposes whatsoever. Copies may be made available to the addressee's other advisers provided it is clearly understood by the
recipients that we accept no responsibility to them in respect thereof. The report must not be made available or copied in whole or in part to
any other person without our express written permission.
In the event that, pursuant to a request which the client has received
under the Freedom of Information Act 2000, it is required to disclose any information contained in this report, it will notify the Head of Internal
Audit promptly and consult with the Head of Internal Audit and Director of Corporate Services prior to disclosing such report.
The Health Board shall apply any relevant exemptions which may exist under the Act. If, following consultation with the Head of Internal Audit
this report or any part thereof is disclosed, management shall ensure that
any disclaimer which NHS Wales Audit & Assurance Services has included or may subsequently wish to include in the information is reproduced in
full in any copies disclosed.
Audit
The audit was undertaken using a risk-based auditing methodology. An evaluation was undertaken in relation to priority areas established after
discussion and agreement with the Health Board. Following interviews with relevant personnel and a review of key documents, files and
computer data, an evaluation was made against applicable policies, procedures and regulatory requirements and guidance as appropriate.
Internal control, no matter how well designed and operated, can provide only reasonable and not absolute assurance regarding the achievement of
an organisation’s objectives. The likelihood of achievement is affected by limitations inherent in all internal control systems. These include the
possibility of poor judgement in decision-making, human error, control
processes being deliberately circumvented by employees and others, management overriding controls and the occurrence of unforeseeable
circumstances.
Where a control objective has not been achieved, or where it is viewed
that improvements to the current internal control systems can be attained, recommendations have been made that if implemented, should
ensure that the control objectives are realised/ strengthened in future.
A basic aim is to provide proactive advice, identifying good practice and
any systems weaknesses for management consideration.
Hywel Dda Univeristy Health Board
Physical Verification of Fixed Assets
Appendix E
Responsibility Statement
NHS Wales Audit & Assurance Services
Responsibilities
Responsibilities of management and internal auditors:
It is management’s responsibility to develop and maintain sound systems of risk management, internal control and governance and for the
prevention and detection of irregularities and fraud. Internal audit work should not be seen as a substitute for management’s responsibilities for
the design and operation of these systems.
We plan our work so that we have a reasonable expectation of detecting
significant control weaknesses and, if detected, we may carry out additional work directed towards identification of fraud or other
irregularities. However, internal audit procedures alone, even when carried out with due professional care, cannot ensure fraud will be
detected. The organisation’s Local Counter Fraud Officer should provide support for these processes.