Venue: By Microsoft Teams
Contact: Lynsey Innis, Senior Committee Assistant Tel: 01546 604338
Note | No. | Item |
---|---|---|
Apologies Additional documents: Minutes: The Chair welcomed everyone to the meeting. There were no apologies for absence intimated. |
||
Declarations of Interest Additional documents: Minutes: There were no declarations of interest intimated. |
||
Minute of Previous Meeting of the Audit and Scrutiny Committee, held on 14 March 2024 PDF 116 KB Additional documents: Minutes: The Minute of the previous meeting of the Audit and Scrutiny Committee, held on 14 March 2024 was approved as a correct record. |
||
Internal Audit and Counter Fraud Summary of Activities PDF 208 KB Report by Chief Internal Auditor Additional documents: Minutes: The Committee gave consideration to a report providing a summary of Internal Audit activity and progress during quarter one of 2024/25 against the following areas: Audits Completed · Freedom of Information (FOI) · Client Funds Progress Review · Financial Ledger · Scottish Social ߣsirÊÓƵ Council (SSSC) Registration · Learning and Disability Care Packages · Cloud Based Computer ߣsirÊÓƵ Audits in Planning/in progress · Education
Maintenance Allowance · SPT
Annual Claim The report also provided information on the work carried out by the Counter Fraud Team (CFT); the continuous monitoring programme and the progress of work carried out as a result of information received from the National Fraud Initiative (NFI). Decision The Audit and Scrutiny Committee reviewed and endorsed the Summary of Activities report. (Reference:Ìý Report by Chief Internal Auditor, dated 13 June 2024, submitted) |
||
Internal and External Audit Report Follow Up 2023-24 PDF 308 KB Report by Chief Internal Auditor Additional documents: Minutes: Consideration was given to a report which provided an update on all open actions as at 31 March 2024 including information on actions where the agreed implementation date had been rescheduled. Decision The Audit and Scrutiny Committee endorsed the contents of the report.Ìý (Reference:Ìý Report by Chief Internal Auditor, dated 13 June 2024, submitted) |
||
Internal Audit - Annual Report 2023/24 PDF 178 KB Report by Chief Internal Auditor Additional documents: Minutes: The Committee gave consideration to a report which outlined the work undertaken by Internal Audit in respect of the Annual Audit Plan 2023/24 and advised of the contents of the Chief Internal Auditor’s (CIA) independent annual opinion on the effectiveness of the Council’s risk management, internal control and governance processes.Ìý The Chair, on behalf of the Committee, took the opportunity to recognise the volume of work undertaken by the Internal Audit team and thanked them for their continued hard work and support.Ìý Decision The Audit and Scrutiny Committee endorsed the content of the report and the associated annual opinion of the Chief Internal Auditor. (Reference:Ìý Report by Chief Internal Auditor, dated 13 June 2024, submitted) |
||
Councillor Hampsey joined the
meeting during discussions of agenda item 6 (Internal Audit – Annual Report
2023/24) . |
||
Statement of Governance and Internal Control PDF 109 KB Report by Executive Director with responsibility for Legal and Regulatory Support Additional documents: Minutes: Consideration was given to a report which advised that the statement of governance and internal control for 2022/23 had been reviewed and updated which allowed the Council to include a statement of governance and internal control in the Annual Accounts for 2023/24.Ìý The draft Statement of Governance and Internal Control 2023/24 was presented as Appendix 1 to the report.Ìý Decision The Audit and Scrutiny Committee considered and approved the draft Statement of Governance and Internal Control for 2023/24. (Reference:Ìý Report by Executive Director with responsibility for Legal and Regulatory Support, dated 13 June 2024, submitted) |
||
External Audit - Annual Audit Plan, Year Ending 31 March 2024 PDF 2 MB Report by Mazars Additional documents: Minutes: The Committee gave consideration to a report which presented the Audit Strategy Memorandum for ߣsirÊÓƵ and Bute Council for the year ending 31 March 2024.Ìý The report provided a summary of the audit approach taken by external auditors, Mazars LLP and highlighted significant audit risks and areas of key judgements. Discussion was had in relation to
the delays experienced in the last year, particularly in relation to meeting
statutory deadlines.Ìý The concerns of
Members were noted with Mr Outterside and Mr Odour confirming arrangements are in
place to ensure that timescales are more aligned to the statutory deadlines
going forward.Ìý Decision The Audit and Scrutiny Committee considered and noted the contents of the report. (Reference:Ìý Report by Mazars LLP, submitted) |
||
LOCAL GOVERNMENT BENCHMARKING FRAMEWORK (LGBF): 2022/23 PDF 307 KB Report by Executive Director with responsibility for Customer Support ߣsirÊÓƵ Additional documents: Minutes: Consideration was given to a report which provided a high level summary of ߣsirÊÓƵ and Bute Council’s performance as reported in the Local Government Benchmarking Framework (LGBF) data.Ìý Information on the work being carried out as part of the wider Performance Excellence Project was also provided. Decision The Audit and Scrutiny Committee:- 1. considered the contents of the report and noted the trend of net improvement across the Council; and 2. noted the ongoing work being carried out as part of the wider Performance Excellence Project. (Reference:Ìý Report by Executive Director with responsibility for Customer Support ߣsirÊÓƵ, dated 17 May 2024, submitted) |
||
Unaudited Financial Accounts PDF 3 MB Report by Head of Financial ߣsirÊÓƵ Additional documents: Minutes: The Committee gave consideration
to a report which provided an overview of the unaudited annual accounts for 2023-24.Ìý The report also provided a summary of the
significant movements from 2022-23 and the revenue outturn for 2023-24.Ìý It was noted that the Council would be asked
to approve the Unaudited Annual Accounts for 2023-24 for issue. Decision The Audit and Scrutiny Committee
considered the Unaudited Annual Accounts for the year ended 31 March 2024. (Reference:Ìý Report by Section 95 Officer, dated 13 June
2024, submitted) |
||
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. Decision The Audit and Scrutiny Committee agreed to note the outline workplan. (Reference:Ìý Audit and Scrutiny Workplan, dated 13 June 2024, submitted) |
||
Internal Audit Reports to Audit and Scrutiny Committee 2023/2024 Additional documents: |
||
Covering Report and Internal Audit Reports PDF 149 KB Report by Chief Internal Auditor ·
Learning
and Physical Disability Care Packages ·
Scottish
Social ߣsirÊÓƵ Council (SSSC) Registration ·
Freedom
of Information Requests ·
Cloud Based
Computer ߣsirÊÓƵ Additional documents:
Minutes: Consideration was given to a report containing the action
plans in relation to the following 5 audits:- ·
Financial Ledger ·
Learning and Physical Disability Care Packages ·
Scottish Social ߣsirÊÓƵ Council (SSSC)
Registration ·
Freedom of Information Requests ·
Cloud Based Computer Systems Decision The Audit and Scrutiny Committee reviewed and endorsed the
summary report and detail within each individual report. (Reference:Ìý Report by
Chief Internal Auditor, dated 13 June 2024, submitted) |
||
The Committee resolved in terms
of Section 50(A)(4) of the Local Government (Scotland) Act 1973, to exclude the
press and public for the following item of business on the grounds that it was
likely to involve the disclosure of exempt information as defined in Paragraph
6 of Part 1 of Schedule 7A to the Local Government (Scotland) Act 1973.Ìý |
||
E1 |
Internal Audit Report · Client
Funds Progress Review Minutes: The Committee gave consideration to an internal audit report on the Client Funds Progress review. Decision The Audit and Scrutiny Committee reviewed and endorsed the report. (Reference:Ìý Report by Chief Internal Auditor, submitted) |