Annual audit letter

R-Downing

Description

Annual audit letterNational Probation Service - Devon and Cornwall Audit 2007-2008 September 2008 Contents Summary 3 Purpose, responsibilities and scope 4 Audit of the accounts 5 Use of resources 6 Closing remarks 7 Status of our reports The Statement of Responsibilities of Auditors and Audited Bodies issued by the Audit Commission explains the respective responsibilities of auditors and of the audited body. Reports prepared by appointed auditors are addressed to non-executive directors/members or officers. They are prepared for the sole use of the audited body. Auditors accept no responsibility to: • any director/member or officer in their individual capacity; or • any third party. TTTSummary Summary Key messages 1 The Board had adequate arrangements in place to secure economy, efficiency and effectiveness in the use of resources. 2 The 2007/08 financial statements give a true and fair view of the Board's financial affairs and of its net operating costs for the year. 3 The matters contained in my governance report have been considered by the Audit Committee and I have no further recommendations. 3 National Probation Service - Devon and Cornwall TTTPurpose, responsibilities and scope Purpose, responsibilities and scope 4 This Annual Audit Letter (letter) summarises the key issues arising from our work carried out during the year. I have addressed this letter to Board members as it is the responsibility of the Board ...

Informations

• Publié par: Zaem
• Nombre de lectures: 15
• Langue: English

Extrait

Annual audit

letter

National Probation Service - Devon and Cornwall

Audit 2007-2008

September 2008

Status of our reports

The Statement of Responsibilities of Auditors and Audited Bodies issued by the Audit

Commission explains the respective responsibilities of auditors and of the audited body.

Reports prepared by appointed auditors are addressed to

non-executive directors/members or officers. They are prepared for the sole use of the

audited body. Auditors accept no responsibility to:

•

any director/member or officer in their individual capacity; or

•

any third party.

Contents

Summary

3

Purpose, responsibilities and scope

4

Audit of the accounts

5

Use of resources

6

Closing remarks

7

TTTSummary

Summary

Key messages

1

The Board had adequate arrangements in place to secure economy, efficiency and

effectiveness in the use of resources.

2

The 2007/08 financial statements give a true and fair view of the Board's financial

affairs and of its net operating costs for the year.

3

The matters contained in my governance report have been considered by the Audit

Committee and I have no further recommendations.

3

National Probation Service - Devon and Cornwall

TTTPurpose, responsibilities and scope

Purpose, responsibilities and

scope

4

This Annual Audit Letter (letter) summarises the key issues arising from our work

carried out during the year. I have addressed this letter to Board members as it is the

responsibility of the Board to ensure that arrangements are in place for the conduct of

its business and that it safeguards and properly accounts for public money. I have

made recommendations to assist the Board in meeting its responsibilities.

5

The letter also communicates the significant issues to key external stakeholders,

including members of the public. I will publish this letter on the Audit Commission

website at

www.audit-commission.gov.uk

.

6

I have prepared this letter as required by the Statement of Responsibilities of Auditors

and Audited Bodies issued by the Audit Commission. This is available from

www.audit-commission.gov.uk

.

7

As your appointed auditor I am responsible for planning and carrying out an audit that

meets the requirements of the Audit Commission’s Code of Audit Practice (the Code).

Under the Code, I review and report on:

•

the Board's accounts; and

•

whether the Board has made proper arrangements for securing economy,

efficiency and effectiveness in its use of resources.

8

This letter summarises the significant issues arising from both these areas of work and

highlights the key recommendations for the Board to consider. The closing remarks

section at the end of this letter contains a list of all reports issued to the Board relating

to the 2007/08 audit.

National Probation Service - Devon and Cornwall

4

TTTAudit of the accounts

Audit of the accounts

9

I issued my unqualified opinion on the financial statements on

25 July 2008 after the deadline of 27 June. In my opinion:

•

the financial statements give a true and fair view of the probation board's financial

affairs and of its net operating costs for the year; and

•

in all material respects the expenditure and income have been applied in

accordance with relevant authorities.

10

Before giving my opinion I reported to those charged with governance, in this case the

Audit Committee on the issues arising from the 2007/08 audit. My report was

considered on 10 June. At that time work on pension liabilities and our review of the

annual report and statement of internal control had yet to be concluded.

11

On conclusion of this work I issued an updated report to the Chair of the Audit

Committee on 24 July 2008.

12

The accounts presented for audit were available on time and there were no other

significant issues relating to the accounting statements or the underlying systems.

13

We are currently considering the measures necessary to meet the deadline for giving

the opinion in 2008/09. We will keep you informed of progress.

5

National Probation Service - Devon and Cornwall

TTTUse of resources

Use of resources

Financial position

14

The Board achieved a surplus in 2007/08 of £155,000, on turnover of about

£20.7 million. This will be carried over to the current year under the national Budget

Exchange scheme and assists the Board to manage its finances over the medium term

rather than on a strictly annual basis.

Value for Money conclusion

15

I concluded that the Board did have proper arrangements in place to secure economy,

efficiency and effectiveness in the use of resources.

16

This follows a review of these arrangements using the following agreed criteria set by

the audit Commission:

•

monitoring and scrutiny of performance;

•

maintaining a sound system of internal control;

•

managing its significant business risks;

•

managing and improving value for money;

•

ensuring that its spending matches available resources;

•

managing performance against budget; and

•

promoting and ensuring probity and propriety in the conduct of its business.

National Fraud Initiative

17

The National Fraud Initiative is a data matching exercise that compares sets of data to

identify inconsistencies or other circumstances that might indicate fraud or error. It also

helps auditors to assess the arrangements that audited bodies have put in place to

deal with fraud.

18

There were no matters to bring to your attention from this exercise.

National Probation Service - Devon and Cornwall

6

TTTClosing remarks

Closing remarks

19

I have discussed and agreed this letter with the Chief Probation Officer and the

Director of Finance. I will present a copy of the letter at the Audit Committee on

24 September 2008, and provide copies to all Board members.

20

Further detailed findings, conclusions and recommendations on the areas covered by

our audit are included in the reports issued to the Board during the year. These are

listed in the following table.

Table 1

Report

Date of issue

Audit plan

June2007

Annual Governance Report including opinion on

accounts and VFM conclusion

July 2008

Annual audit letter

September 2008

21

The Board has taken a positive and constructive approach to our audit. I would like to

thank the Board for its help and cooperation during the audit.

Brian Bethell

District Auditor

September 2008

7

National Probation Service - Devon and Cornwall

Copies of this report

If you require further copies of this report, or a copy in large print, in Braille, on tape, or in a

language other than English, please call 0844 798 7070.

© Audit Commission 2008

For further information on the work of the Commission please contact:

Audit Commission, 1st Floor, Millbank Tower, Millbank, London SW1P 4HQ

Tel: [phone]

Fax: [phone]

Textphone (minicom): 020 7630 0421

www.audit-commission.gov.uk

The Audit Commission

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effectiveness in local public services to deliver better outcomes for everyone.

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