DO016 Annual Audit Inspection Letter - FINAL

L-Napoleon

Sujets

• management
• risk management
• managers

Informations

• Publié par: Unyoi
• Nombre de lectures: 24
• Langue: English

Extrait

audit 2003/2004 Annual Audit and Inspection Letter West Dorset District Council INSIDE THIS LETTER PAGES 2 - 9 • Executive summary • Key messages • Council performance • Accounts and governance • Looking ahead • Closing remarks PAGES 10 - 13 Appendices • Appendix 1 - Reports issued during 2003/04 • Ax 2 - Scope of audit and inspection • Appendix 3 - Audit and inspection fee Reference: DO016 Annual Audit & Inspection Letter Date: December 2004 audit 2003/2004 ANNUAL AUDIT AND INSPECTION LETTER Members approved the council’s annual accounts for 2003/04 on 8 July 2004. We issued a Executive summary standard unqualified opinion on them on 15 November 2004. We have not identified any significant The purpose of this letter weaknesses in the overall financial control This is our audit and inspection ‘Annual Letter’ framework. Corporate governance arrangements for members which incorporates the Annual are sound in most significant respects, although Audit Letter for 2003/04. It is presented by the some improvements should be made to risk Council’s Relationship Manager and District management arrangements and internal audit Auditor. The letter summarises the conclusions arrangements. and significant issues arising from our recent audit and inspection work at the council. Financial position We have issued separate reports during the year The council’s financial standing has remained having completed specific aspects of our agreed sound over the past 12 months and a surplus of programme of work. These reports are listed for £356,000 was achieved in 2003/04. Balances of information in Appendix 1. £1.713 million remain above the minimum Appendix 2 sets out the scope of audit and prudent level of £1 million agreed by members. inspection. The council tax increase for 2004/05 was Appendix 3 provides information about the fees 7.9 per cent. Current projections indicate that charged. the council will be well placed to manage its finances within its medium term strategy of increasing council tax by £8 per annum over the period 2004/05 to 2007/08. Key messages Action needed by the council Council performance Over the next 12 months the council should continue to: The council was rated as ‘fair’ following the comprehensive performance assessment • implement the improvement plan, and refine reported in June 2004. The inspection showed it where necessary. that the council is performing well in some areas and there are also a number of areas in which it needs to improve its performance. Council performance The council has prepared a draft improvement plan (the ‘CPA action plan’) in response to the The council was rated as ‘fair’ following the CPA inspection. We will carry out a formal comprehensive performance assessment review of progress on implementation of the reported in June 2004. plan during 2005. Comprehensive Performance Accounts and governance Assessment We are required by professional standards to The overall conclusion of the inspection team report to those charged with governance certain was that West Dorset District Council is a fair matters before we give an opinion on the council that is moving in the right direction. It is financial statements. There are no issues arising investing in significant organisational from our audit of the accounts for 2003/04 that development and is well placed to bring further need to be brought to the attention of members. improvements to services for local people. Annual Audit & Inspection Letter – Audit 2003/2004 West Dorset District Council– Page 2 audit 2003/2004 ANNUAL AUDIT AND INSPECTION LETTER • scrutiny committees are not being used The assessment, carried out in April 2004, found effectively to test and validate decisions; that the council is performing well in some areas. • performance management does not take account of customer comments and service • It has a clear vision for the area with standards; ambitions that are developed from actively engaging with the local community and key • national performance indicators give a mixed objectives and priorities that are focused, picture overall and customer satisfaction is robust and extend beyond its own direct average; responsibilities. • the council has not made improvements in a • The council has demonstrated that it is good number of poor performing services and at learning from external challenge. some have deteriorated – in particular, services for homeless people, planning • Over the last 18 months, changes have been services and benefits; and implemented that will significantly enhance its ability to address its weaknesses. • plans to implement the next stage of change are being developed but there are still gaps. • The right building blocks are being put in place to enable future improvements, such The council was aware of many of these areas of as a strategic approach to human resources, weakness prior to the inspection and some were improved communication and community already actively being addressed. It has engagement, embedded performance recognised that its capacity is limited, and that management and improved customer only through developing partnerships will it be access. able to meet its aspirations. • There are good officer-councillor relations and a track record of sound financial Post-CPA improvement planning management. Post-CPA improvement planning has been given • A positive approach to enabling service high priority by the council in recent months, provision and effective use of partnerships and there have been regular meetings to helps achieve development. develop an improvement plan. An interim • The council provides some good quality improvement plan was produced in July 2004. A services in its priority areas including the further report is due to be considered by the full development of affordable homes and council in January 2005. community safety. The council’s draft CPA Action Plan is based on The assessment also found room for the overarching corporate objective of being a improvement, in particular: well managed council, with seven key corporate objectives as summarised in Exhibit 1. • the council lacks strategies for sustainable and cohesive communities and a comprehensive understanding of the needs EXHIBIT1 POST-CPA IMPROVEMENT PRIORITIES of minority groups; Overall Key action area(s) proposed • the council is not managing its capacity to theme full effect to deliver its objectives and Focus Clarify corporate objectives for ‘well priorities, for example by reducing staff managed council’. vacancies and sickness rates; • Set service standards for, and focus • some staff are still unclear what they are improvements on, key statutory trying to achieve and there has been services. insufficient focus on key service • Establish a member champion at improvements; Executive level. • Review key corporate policies and • human resources policies have been limited strategies to ensure alignment and in building both officer and councillor consistency. capacity and organisational structures do not support flexible and strategic working; Annual Audit & Inspection Letter – Audit 2003/2004 West Dorset District Council– Page 3 audit 2003/2004 ANNUAL AUDIT AND INSPECTION LETTER Performance information Overall Key action area(s) proposed theme Best Value Performance Plan (BVPP) Clarify corporate objectives (in other respects). The BVPP issued in June 2004 complies with • Demonstrate prioritisation. legislation. • Agree a long term aim and The audit of the council’s best value appropriate measure for each performance indicators included in its BVPP has objective. been concluded. Two indicators were ‘reserved’ • Determine key services supporting (not able to be audited). There were no each objective, and agree targets. omissions; two indicators were amended • Review supporting strategies and following audit and republished on the Council’s ensure consistency with objectives. website. Summarise principles in local plan. An unqualified opinion was given on the Council’s BVPP on 8 December 2004. Focus the existing performance management process. Capacity Reconfigure officer structure to ensure it is fitter for purpose. Accounts and governance Implement Human Resources strategy and address outstanding HR issues (such We gave an unqualified audit opinion on your as appraisal). accounts on 15 November. Review democratic arrangements, to include the alignment of scrutiny and Corporate governance arrangements are sound executive business with core objectives. in most significant respects, although some improvements should be made to risk Building Consultation: widen to include customer blocks feedback and hard-to-reach groups. management arrangements and internal audit arrangements. Procurement: review existing strategy and develop. Audit of 2003/04 accounts Risk management: continue to embed across the council. We gave an unqualified opinion on the council’s IT: strengthen infrastructure, implement accounts on 15 November 2004. There are no electronic government and develop matters to bring to members’ attention. Customer Relationship Management software. Matters arising from the final accounts Core Benefits audit services Homelessness The published accounts are an essential means Planning applications by which the council reports its stewardship of Recycling the public funds at its disposal and its financial performance in the use of those resources. Food inspections Members approved the council’s annual accounts E-government on 8 July 2004. In last year’s Annual Audit and Inspection Letter CPA improvement reporting we emphasised that timeliness in producing the accounts will become increasingly important We will provide a view on progress on deliv