Venue: By Microsoft Teams
Contact: Lynsey Innis, Senior Committee Assistant; Tel: 01546 604338
No. | Item |
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Apologies Additional documents: Minutes: The Chair welcomed everyone to the meeting and advised that this was the last meeting of the Committee in this term of the Council.Ìý He took the opportunity to thank all the Members of the Committee for their hard work and efforts in the execution of their duties as Members of the Audit and Scrutiny Committee.Ìý Apologies were intimated on behalf of Councillor George Freeman.Ìý |
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Declarations of Interest Additional documents: Minutes: There were no declarations of interest intimated.Ìý |
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Minute of previous meeting held on 14 December 2021 PDF 215 KB Additional documents: Minutes: The Minute of the previous meeting of the Audit and Scrutiny Committee, held on 14 December 2021 was approved as a correct record. Ìý |
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Internal Audit and Counter Fraud Summary of Activities PDF 273 KB Report by Interim Chief Internal Auditor Additional documents: Minutes: The Committee gave consideration to a report
providing a summary of Internal Audit activity and progress during quarter
three of 2021/22 against the following areas: Audits
Completed
Audits
in Progress ·
Civil Contingencies ·
Complaints Handling – HSCP ·
ELC – Parental Satisfaction ·
Workforce Planning – HSCP 2021/22
Audit Plan ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý ·
Climate Change Act ·
ICT – Remote Working ·
Planning Applications The report also included information on the work carried
out by the Counter Fraud Team (CFT) since 14 December 2021 and provided an
update on total billing to date as a direct consequence of their work.Ìý Decision The Audit and Scrutiny Committee agreed to note and
endorse the Summary of Activities report.Ìý
(Reference:Ìý
Report by Interim Chief Internal Auditor, dated 15 March 2022,
submitted) |
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Councillor Jim Findlay joined the meeting at 10:12am, during discussion of agenda item 4 (Internal Audit and Counter Fraud Summary of Activities). |
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Internal and External Audit Report Follow Up 2021-22 PDF 434 KB Report by Interim Chief Internal Auditor Additional documents: Minutes: Having noted the concerns around the limited level
of assurance that had been placed on the Contract Management audit, presented
to them at their meeting on 14 December 2021, the Committee heard from the Head
of Roads and Infrastructure ߣsirÊÓƵ who provided assurance that performance
monitoring and reporting arrangements had been put in place for the contracts
that are currently in progress.Ìý Mr Smith
advised of the review into contract management procedures and confirmed that
arrangements were in place to ensure weekly management meetings between the
Network and Operation teams and that a session was planned for the extended
team to ensure clarity on the formal structure around roles and
responsibilities with regard to contracts.Ìý
The Chair thanked Mr Smith and his team for the
work that had been carried out to rectify the situation.Ìý The Committee then gave consideration to a report
providing an update on all open actions as at 31 December 2021 including
information on actions where the agreed implementation date had been
rescheduled. Decision The Audit and Scrutiny Committee agreed to endorse
the contents of the report. (Reference:Ìý
Report by Interim Chief Internal Auditor, dated 15 March 2022,
submitted) |
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Internal Audit Reports to Audit and Scrutiny Committee 2021/2022 PDF 197 KB Report by Interim Chief Internal Auditor
Additional documents:
Minutes: The Audit and Scrutiny Committee gave consideration
to a report containing the action plans in relation to the following 3 audits:-
Decision The Audit and Scrutiny Committee agreed to note and
endorse the summary report and detail within each individual report.Ìý (Reference:Ìý
Report by Interim Chief Internal Auditor, dated 15 March 2022,
submitted) |
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Councillor Jim Lynch joined the meeting at 10:28am, during discussions of agenda item 6 (Internal Audit Reports to Audit and Scrutiny Committee 2021/22). . |
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Revised 2021/22 Internal Audit Annual Plan PDF 125 KB Report by Interim Chief Internal Auditor Additional documents: Minutes: Consideration was given to a report presenting the revised 2021/22 Internal Audit Annual Plan.Ìý Decision The Audit and Scrutiny Committee agreed and approved the revised Internal Audit Annual Plan 2021/22 (Appendix 1).Ìý (Reference:Ìý Report by Interim Chief Internal Auditor, dated 15 March 2022, submitted)Ìý |
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2022/23 Internal Audit Plan PDF 204 KB Report by Interim Chief Internal Auditor Additional documents: Minutes: The Committee gave consideration to a report which introduced the 2022/23 Internal Annual Audit Plan.Ìý Decision The Audit and Scrutiny Committee agreed and endorsed the Internal Audit Annual Plan 2022/23 (Appendix 1).Ìý (Reference:Ìý Report by Interim Chief Internal Auditor, dated 15 March 2022, submitted) |
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External Audit - 2021/22 Annual Plan PDF 286 KB Report by Audit Scotland Additional documents: Minutes: Consideration was given to a report presenting the
annual audit plan, which contained an overview of the planned scope and timing
of the audit and set out the work required to allow for an independent
auditor’s report on the annual accounts and the audit of Best Value.ÌýÌý Having noted that this would be the last time the
Annual Plan would be presented by the current Audit Scotland team, the Chair
took the opportunity to thank Audit Scotland for their work and assistance over
the years.Ìý Decision The Audit and Scrutiny Committee agreed to note the
content of the report. (Reference:Ìý
Report by Audit Scotland, submitted) |
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Internal Audit Charter and Internal Audit Manual PDF 196 KB Report by Interim Chief Internal Auditor Additional documents: Minutes: The Committee gave consideration to a report which outlined the proposed changes to the Internal Audit Charter and Internal Audit Manual. Decision The Audit and Scrutiny Committee agreed to:- 1. approve the amended Internal Audit Charter (Appendix 1); and 2. approve the amended Internal Audit Manual (Appendix 2) (Reference:Ìý Report by Interim Chief Internal Auditor, dated 15 March 2022, submitted) |
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Verbal Update by Chair(s) of the Scrutiny Panel(s) Verbal Update by Martin Caldwell and Councillor Jim Lynch Additional documents: Minutes: Martin Caldwell, the Chair of the Community Asset Transfer Review Panel provided a short update in relation to the progress of the review.Ìý He advised that the report was all but complete with only the final statement outstanding.Ìý He advised that the intention was to present the report at the first meeting of the Audit and Scrutiny Committee following the induction of the new Council.Ìý Mr Caldwell took the opportunity to thank Councillors McGrigor and Trail for their help and assistance with the review.Ìý Councillor Lynch, the Chair of the Fly Tipping Review Panel provided a short update in relation to the progress of the review.Ìý He advised of issues in establishing the correct number of incidents of fly tipping and outlined a number of areas that require to be addressed, including the definition of fly tipping, prior to progressing the review and advised that work was ongoing in this regard.Ìý Decision The Audit and Scrutiny Committee agreed to note the content of the verbal updates by the Chairs of the Scrutiny Panels. |
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Scrutiny Framework and Manual Update PDF 217 KB Report by Interim Chief Internal Auditor Additional documents:
Minutes: Consideration was given to a report outlining the proposed changes to the Council’s Scrutiny Framework and Manual.Ìý Decision The Audit and Scrutiny Committee agreed to:- 1. approve the amended Scrutiny Manual (Appendix 1); and 2. approve the amended Scrutiny Framework (Appendix 2). (Reference:Ìý Report by Interim Chief Internal Auditor, dated 15 March 2022, submitted)Ìý |
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Unaudited Annual Accounts 2021-22 PDF 1 MB Report by Section 95 Officer Additional documents: Minutes: Consideration was given to a report which outlined the plans in place for financial year end 31 March 2022 and the preparation of the Council’s Unaudited Annual Accounts for 2021-22.Ìý Decision The Audit and Scrutiny Committee agreed to note that plans are in place to prepare the Council’s Annual Accounts, consistent with the Accounting Code of Practice and submit them to Council prior to 30 June 2022.Ìý (Reference:Ìý Report by Section 95 Officer, dated 16 February 2022, submitted)Ìý |
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Treasury Management Strategy Statement and Annual Investment Strategy PDF 1 MB Report by Interim Head of Financial ߣsirÊÓƵ Additional documents: Minutes: The Committee gave consideration to a report seeking endorsement of the proposed Treasury Management Strategy Statement and Annual Investment Strategy, and which set out the policy for the repayment of loans fund advances for 2022-23. Decision The Audit and Scrutiny Committee agreed to:- 1. endorse the proposed Treasury Management Strategy Statement and Annual Investment Strategy and the indicators contained within; 2. note the continued use of the asset life method for the repayment of loan fund advances using a 5.1% annuity interest rate, with the exception of spend to save schemes where the funding/income profile method could be used; 3. note the proposed asset repayment periods as detailed within section 2.6 of the Treasury Management Strategy Statement; and 4. note the ability to continue to use countries with a sovereign rating of AA- and above, as recommended by the Council’s external treasury management advisors.Ìý (Reference:Ìý Report by Section 95 Officer, dated 10 February 2022, submitted) |
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Best Value Improvement Action Plan Update PDF 158 KB Report by Chief Executive/Executive Director with responsibility for Customer Support ߣsirÊÓƵ Additional documents: Minutes: Consideration was given to a report which provided an update on the Best Value Improvement Action Plan which emerged from the Accounts Commission findings on the Controller of Audits Statutory Report on the Council.Ìý Decision The Audit and Scrutiny Committee agreed to:- 1. note the update against the themes of the Best Value Improvement Action Plan; and 2. note the full update as set out within Appendix 1 of the report.Ìý (Reference:Ìý Report by Chief Executive, dated 22 February 2022, submitted) |
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Regulation of Investigatory Powers (Scotland) Act 2000 (RIPSA) Annual Report PDF 185 KB Report by Executive Director with responsibility for Legal and Regulatory Support Additional documents: Minutes: In line with the Scottish Government Code of Practice on Covert Surveillance and Property Interference, the annual report on the use of the Regulation of Investigatory Powers (Scotland) Act 2000 (RIPSA) was before the Committee for noting. Decision The Audit and Scrutiny Committee agreed to note the terms of the report. (Reference:Ìý Report by Executive Director with responsibility for Legal and Regulatory Support, dated 15 March 2022, submitted) |
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For noting and updating Additional documents: Minutes: In order to facilitate forward planning of reports to the Audit and Scrutiny Committee, Members considered the outline Audit and Scrutiny workplan. The Audit and Scrutiny workplan was before the Committee for noting. Decision The Audit and Scrutiny Committee agreed to note the outline workplan. (Reference:Ìý Audit and Scrutiny Workplan, dated 15 March 2022, submitted) |
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Having established that Councillors Findlay and Trail were retiring at the end of the current term of the Council, the Chair took the opportunity to say a few words of thanks and wished them both well in the next stage of their lives.Ìý Mr Caldwell also took the opportunity to wish the other Members good luck with their election campaigns.Ìý . |