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@thanet.gov.uk
01843 577189
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 Councils 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.
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.
When do we review ?
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.
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 authorities.
For Thanet:
Lisa
Robertson l-robertson@audit-commission.gov.uk
Martin
Wicks m-wicks@audit-commission.gov.uk
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