Introduction
The Audit & Assurance service at Gloucester City Council has formed a partnership with Stroud District Council internal audit team. The partnership went live in October 2010 and is called the Gloucestershire Audit & Assurance Partnership (GAAP).
GAAP also provide internal audit services to Gloucester City Homes and Aspire Sports & Cultural Trust, while also delivering accounts review for small charities and Social Clubs.
Purpose of Internal Audit
It is a statutory requirement for local authorities to maintain an Internal Audit function. The partnership is provided in accordance with the Local Government Act (1972); the Accounts and Audit Regulations Act (2003) and the relevant professional guidance including the CIPFA Code of Practice.
Internal audit is a valuable management tool to help identify improvement and also streamline processes, supporting the Council in delivering top performing and value for money services.
Scope of work
The mission statement of GAAP is:
‘to provide an efficient cost effective Audit & Assurance service which gives(as a service to managers and to the Council) an independent and objective opinion on the adequacy and effectiveness of the Council’s control environment comprising risk management, internal control and governance’
GAAP deliver risk-based audit plans that are developed with each partner/client’s management teams and approved annually by the relevant Audit Committee. The plans include internal control review of fundamental financial and operational systems, as well as review of high risk areas identified through the annual audit plan development. The partnership also provides advice and support on risk management; value for money; corporate and service issues; and respond to concerns raised regarding irregularities, fraud and corruption.
GAAP liaise with the Council’s external auditors KPMG (appointed by the Audit Commission) to prevent duplication of work and also help support external audit work streams. This is managed through a Joint Working Protocol.
GAAP audit reports are presented to the relevant Audit Committee. Gloucester City Council Audit Committee minutes and reports can be accessed through the below link.
Relevant links
From April 2012: Audit & Governance Committee agenda, reports and minutes|
Up to March 2012: Audit Committee agenda, reports and minutes|
Contact information
GAAP – Gloucester City Council office: internal.audit@gloucester.gov.uk|
Tel: 01452 396 430
Last Modified: Wednesday 23 May 2012