East Kent Audit Partnership

Who Are We?

The East Kent Audit Partnership is between Dover District Council, Shepway District Council, Thanet District Council and Canterbury City Council.

Team Structure

The Team is made up of the Head of the East Kent Audit Partnership (EKAP) Christine Parker, and two Audit Managers, Christopher Parker and Simon Webb, and a pool of Partnership Auditors (see names below).  Christopher Parker is the Deputy Head of the Partnership and covers the Shepway and Canterbury partner sites, and Simon Webb manages and deputises for the Dover and Thanet sites. Each member of the Audit Team has a “home” base at one of the partners’ offices, but also carries out work at any of the other authorities as required.

This gives the team the flexibility to provide a range of auditing skills for all the partner authorities.

Where are we ?

Christine Parker

Head of Audit Partnership

Christine.parker@dover.gov.uk

01304 872142

Why are we here ?

Under legislation the Council’s Section 151 Officer, (the Senior officer in charge of the Council’s financial arrangements), has a duty to ensure that there is a continuous review of the Counci's financial arrangements, ensuring that the appropriate records are maintained, and that the Council acts legally.

Part of the function of Internal Audit is to provide assurance that the Council’s arrangements are subject to an appropriate level of internal control, and to report any risks, weaknesses in the internal control system, or any financial loss or irregularity to the Section 151 Officer as well as the appropriate management. The four 151 Officers together form the Client Officer Group, which governs the EKAP

At Thanet the Section 151 Officer is Sue McGonigal.

What do we do ?

Internal audit is an independent appraisal function, which seeks to provide management with a level of assurance on the adequacy of internal controls and of risks to the Councils’ functions / systems.

• We advise management on control.
• We assist the organisation to achieve its objectives by offering advice on operational processes and procedures.
• We alert management to any significant weaknesses or irregularities.
• We provide assurance on the reliability and integrity of systems, and the extent to which they are adequately and effectively controlled.
• We review any irregularity.

Most of the above is achieved through the completing of Audit reviews. Internal Audit has the authority to review any matter at any time, and can request supporting documentation and explanation from any officer of the Council.

When do we review?

Internal Audit has a plan of work which is approved by the Governance Committee. The Plan covers a three-year cycle, and is reviewed annually to ensure that new initiatives, changing corporate priorities and high risk areas are reviewed at appropriate intervals. The Plan is agreed with Management, and individual projects are discussed and agreed with appropriate staff prior to them commencing.

Why should you want to know about Internal Audit ?

Audit is continually seeking to help the Council achieve its aims in an efficient manner, and to safeguard the reputation of the Council. We are able to help the process of improvement in the delivery of services by being a “critical friend” and reviewing how systems and procedures work.

You may wish to consult us:

• about any significant proposed changes to existing systems and implementation of new systems to enable us to make recommendations on the level of internal control to be applied;
• if you suspect you have discovered an instance of fraud or corruption;
• if a financial or system irregularity has been highlighted;
• for general advice on existing system controls and risks

Internal controls are necessary to ensure the objectives of the function/ operation are met, and that economic and efficient use of resources and assets is achieved.

Additionally, controls safeguard resources against fraud, error, waste, and  poor Value for Money. They can provide assurance on the reliability and integrity of information and that various policies, plans, procedures, laws and regulations are complied with.

Who are External Audit ?

The Audit Commission are the external auditors appointed to each of the four member East Kent Authorities.

Additional information on the Audit Commission can be found on their website http://www.audit-commission.gov.uk/

Audit Commission

Ground Floor Front,

16 South Park,

Sevenoaks,

Kent TN13 1AN

Tel: 01732 591350

Christine Parker

Head of Audit Partnership

Christine.parker@dover.gov.uk

01304 872142