Carbon Reduction Commitment Energy Efficiency Scheme KMBC Trial Audit 2011

Expectations - KMBC
Second Opinion Identify best practice Identify areas for improvement Identify priorities for current year reporting and future years Feedback for CIPFA network

Expectations - EA
Feel for progress in Public Sector Perception was not great Experience for consultant auditors Test for compliance draft Identify best practice to share with others including private sector

The Audit
One day on site Introductions and meeting Internal Audit Procedures Evidence Pack Initial Feedback

Focus
Organisation Structure and Management
Full organisation tree v CRC structure

Supply and Energy

Energy Management processes Estimation techniques Qualifying supply Meters Core/Residual EAM

Focus
Change Management
Internal change management process CRC needs (people/organisation) Significant Events

Records Management
Data store, security and reporting Internal Audit Evidence Pack Audit Trails Controls (financial) Validation of data

Feedback
Best Practice Asset Management Records and Procedures Audit Involvement and Audit Objectives template for testing CRC Working Group and work with partners i.e. schools Improvement Areas Procedures need completing Links to Electronic records Records of Working Group Meetings and action plans

Records Management Accuracy of data Evidence Pack Structure

AMR and Meter Profiles