Agenda Contents
North Lanarkshire Council · 31 October 2024
Back to Audit and Scrutiny Panel — 31 October 2024 and its agenda
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22 October 2024 Members of the Audit and Scrutiny Panel Chief Executive’s Office Archie Aitken Chief Officer (Legal & Democratic) Civic Centre, Windmillhill Street, Motherwell ML1 1AB www.northlanarkshire.gov.uk Notice is given that a Meeting of the Audit and Scrutiny Panel is to be held in the Committee Room 4, Civic Centre, Windmillhill Street, Motherwell, ML1 1AB on Thursday, 31 October 2024 at 14:00 PM which you are requested to attend. The agenda of business is attached. Archie Aitken Chief Officer (Legal & Democratic) Members : Clerk Name: Karen Swan Clerk Telephone: 07919 730 272 Clerk Email: swank@northlan.gov.uk S Watson, B McCulloch, A Duffy-Lawson, M Hughes, J Hume, D Johnston, J Leckie, M McCulloch, J McLaren, C Quigley, G Robinson.
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Agenda 1 Declarations of Interest In Terms of the Ethical Standards In Public Life Etc. (Scotland) Act 2000 Audit Related Items 2 Annual Accounts 2023-24 - Letters of Representation Submit report by the Chief Officer (Finance) providing information on the Letter of Representation required to be submitted to Audit Scotland in respect of the Council's Annual Accounts and the Council's Charitable Trust Accounts for 2023/24. 7 - 18 3 Annual Accounts 2023-24 - External Auditors report to those charged with Governance on the 2023/24 Audit Submit report by the Chief Officer (Finance) outlining the external auditor's comments on specific matters arising from their audit of the financial statements for both the Council and the Charitable Trusts and Educational Endowments administered by the Council 19 - 42 4 Audit Scotland 2023/24 Annual Report Submit report by the Acting Chief Officer (Audit and Risk) attaching the Annual Audit Report (AAR) produced by the Council's appointed external auditors, Audit Scotland, in respect of the Audit of the Council for the year-ending 31 March 2024. 43 - 98 5 Annual Accounts 2023/24 (Audited) Submit report by the Chief Officer (Finance) presenting the Council's final 2023/24 Annual Accounts. 99 - 246 6 Progress Report on Duplicate Overtime Claims Submit report by the Chief Officer (People Resources) providing an update on the corrective actions agreed and being progressed in respect of Duplicate Overtime Claims. 247 - 268 7 Audit and Risk Related Items Action Log Submit report by Acting Chief Officer (Audit and Risk) allowing elected members to track implementation of outstanding requests and recommendations made by the Panel in respect of audit and risk-related items. 269 - 272
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8 Internal Audit Strategy Submit report by Acting Chief Officer (Audit and Risk) seeking approval of the Internal Audit Strategy for 2024-25 to 2026-27. 273 - 286 9 Internal Audit Progress Report Submit report by Acting Chief Officer (Audit and Risk) providing an overview of Internal Audit activity and the results of Internal Audit outputs finalised since the last update to the Panel in August 2024. 287 - 330 10 Internal Audit Follow up of Actions Previously Agreed by Management Submit report by Acting Chief Officer (Audit and Risk) providing an update to the Panel on the results of Internal Audit's follow up work, reviewing the extent to which management have implemented actions previously committed to in response to External Audit recommendations made in the last two years. 331 - 346 11 National Fraud Initiative (NFI) Submit report by Acting Chief Officer (Audit and Risk) informing the Panel of the requirement for the Council to participate in the forthcoming National Fraud Initiative 2024. 347 - 358 12 Risk Management Update Submit report by Chief Officer (Audit and Risk) providing the Panel with an update on the developments and changes in relation to the Corporate Risk Register and other key risk management developments since the last update to the Panel in August 2024, with a particular focus on corporate risks for which a review was completed during the reporting period. 359 - 364 Scrutiny Related Items 13 Strategic Performance Framework - Performance Reporting Schedule Quartley Performance Assurance Review Submit report by the Chief Officer (Business and Digital) providing an update on the latest quarterly performance assurance review, undertaken on performance reports previously submitted to Council Committees during Cycle 3 of 2024. 365 - 394
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14 Strategic Frameworks Annual Position Statement Submit report by the Chief Officer (Business and Digital) outlining the composite annual position with a high level summary and up to date position on the Strategic Frameworks considered by the Audit and Scrutiny Panel. 395 - 412