Lancaster City Council
External Audit and Inspection Plan 2007/08 - Supplementary paper
Audit Fee Split – 2007/08
Audit area	Plan 2005/06 (£)	Plan 2006/07 (£)	Plan 2007/08 (£)
Accounts, governance and audit management	37,490	32,435	60,000
Use of resources	67,420	75,230
-          Use of resources judgement	-	-	15,500
-          BVPP and BVPIs	-	-	13,000
-          Performance
-          G01 MTFS	-	-	5,500
-          G02 Internal Audit	-	-	6,000
-          G03 PAYE healthcheck	-	-	3,500
-          G04 VAT healthcheck	-	-	3,500
	104,910	107,665	107,000
Cross Cutting Reviews (Health Inequalities)	-	-	3,000
National Fraud Initiative	-	**	1,000
Audit element of fee	104,910	107,665	111,000
Relationship Management	*	1,435	2,870
Direction of Travel	*	1,423	2,870
Corporate Inspection	*	0	13,360
Total inspection fee	11,350	2,858	19,100
Total audit and inspection fee	116,260	110,523	130,100
Grant claim certification (Estimate)	40,290	42,310	40,000
Total audit, inspection and grants fee	156,550	152,833	170,100
Audit fee contingency ***	-	-	7,500
* Comparative information is not available for 2005/06 due to the changed fee structure.
** Comparative information is not available for 2006/07 due to the changed fee structure.
*** This contingency will be used to address any audit risks that the forthcoming corporate assessment may identify.
If this isn’t the case then the Authority has the option to consider whether it would benefit from KPMG's assistance
in any areas identified for improvement.