Annual audit letter
8
pages
English
Documents
Le téléchargement nécessite un accès à la bibliothèque YouScribe Tout savoir sur nos offres
8
pages
English
Documents
Le téléchargement nécessite un accès à la bibliothèque YouScribe Tout savoir sur nos offres
Publié par
Langue
English
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 ...
Voir
Publié par
Langue
English
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: 020 7828 1212
Fax: 020 7976 6187
Textphone (minicom): 020 7630 0421
www.audit-commission.gov.uk
The Audit Commission
The Audit Commission is an independent watchdog, driving economy, efficiency and
effectiveness in local public services to deliver better outcomes for everyone.
Our work across local government, health, housing, community safety and fire and rescue
services means that we have a unique perspective. We promote value for money for
taxpayers, covering the £180 billion spent by 11,000 local public bodies.
As a force for improvement, we work in partnership to assess local public services and
make practical recommendations for promoting a better quality of life for local people.
