Agenda Document Pack - Audit and Risk Committee - 17/09/2025
Perth and Kinross Council · 17 September 2025
Back to Audit and Risk Committee — 17 September 2025 and its agenda
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Ambition | Compassion | Integrity Our vision is for a Perth and Kinross where everyone can live life well, free from poverty and inequality Council Building 2 High Street Perth PH1 5PH 11/09/2025 A hybrid meeting of the Audit and Risk Committee will be held in the Council Chamber on Wednesday, 17 September 2025 at 13:00. If you have any queries please contact Democratic Services on (01738) 475000 or email Committee@pkc.gov.uk. THOMAS GLEN Chief Executive Those attending the meeting are requested to ensure that all notifications are silent on their device and other devices are in silent mode. Please note that the meeting will be broadcast online and recorded. The recording will be publicly available on the Council’s website following the meeting. Members: Councillor David Illingworth (Convener) Councillor Bob Brawn (Vice-Convener) Councillor Liz Barrett Councillor Ken Harvey Councillor Iain MacPherson Councillor Colin Stewart Councillor Grant Stewart Page 1 of 48
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Audit and Risk Committee Wednesday, 17 September 2025 AGENDA Members are reminded of their obligation to declare any financial or non-financial interest which they may have in any item on this agenda in accordance with the councillors’ code of conduct. 1 WELCOME AND APOLOGIES 2 DECLARATIONS OF INTEREST 3 MINUTE OF MEETING OF THE AUDIT AND RISK COMMITTEE OF 25 JUNE 2025 FOR APPROVAL (copy herewith) 5 - 10 4 BEST VALUE THEMATIC MANAGEMENT REPORT SEPTEMBER 2025 – TRANSFORMATION & CHANGE PROGRAMME Report by Strategic Lead (Projects & Programmes) (copy herewith 25/236) 11 - 40 5 INTERNAL AUDIT UPDATE Report by Chief Internal Officer (copy herewith 25/237) 41 - 44 6 INTERNAL AUDIT FOLLOW-UP Report by Chief Internal Auditor (copy herewith 25/238) 45 - 48 It is recommended that the public and press should be excluded during consideration of the following item(s) in order to avoid the disclosure of information which is exempt in terms of Schedule 7A to the Local Government (Scotland) Act 1973 P1 INTERNAL AUDIT FOLLOW-UP - APPENDIX 2 • Exempt Reason 6 - Information relating to the financial or business affairs of any particular person (other than the authority). • Exempt Reason 14 - Any action taken or to be taken in connection with the prevention, investigation or prosecution of crime. Page 3 of 48
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AUDIT AND RISK COMMITTEE Minute of hybrid meeting of the Audit and Risk Committee held in the Council Chambers on Monday 25 June 2025 at 9.30am. Present: Councillors D Illingworth, L Barrett, J Duff (Substituting for Councillor A Chan), K Harvey, I MacPherson, G Stewart, and C Stewart. In Attendance: S Walker, Strategic Lead – Finance and Business Support; G Boland; Strategic Lead – Strategic Planning, People and Performance; A O’Brien and J Salisbury (both Finance and Business Support); L Dott and L Potter (Strategic Planning, People and Performance); and J Clark, S Hendry, K Molley, M Pasternak and R Ramsay (all Legal and Governance). Apology: Councillor A Chan Also in Attendance: P Bryan (Audit Scotland). Councillor D Illingworth, Convener, Presiding. 1. WELCOME AND APOLOGIES/SUBSTITUTIONS The Convener welcomed everyone to the meeting and an apology was noted as above. 2. DECLARATIONS OF INTEREST There were no declarations of interest made in terms of the Councillors’ Code of Conduct. 3. MINUTE OF MEETING OF THE AUDIT AND RISK COMMITTEE OF 24 MARCH 2025 FOR APPROVAL The minute of meeting of the Audit and Risk Committee of 24 March 2025 was submitted and approved as a correct record. 4. DRAFT UNAUDITED 2024-25 ANNUAL ACCOUNTS There was submitted a report by Chief Finance Officer (25/163) presenting the Council’s draft unaudited 2024/25 Annual Accounts in accordance with the Local Authority Accounts (Scotland) Regulations 2014. Councillor L Barrett suggested that it would be beneficial to add an explanation of the Improvement Service to the document. Councillor L Barrett also referred to the community engagements taking place all supported by the Improvement Service and asked for it to be made clear whether it was the Scottish Government or internal. Councillor L Barrett referred to the performance management and performance summary and queried why there had been no changes made to 3 Page 5 of 48
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the audited accounts from last year. Councillor L Barrett also commented on the key areas of improvement and how it does not relate to the KPI trend overview and asked if the links could be made clearer. S Walker confirmed that the comparative data would not be made available until later in the year and confirmed that the audited accounts would have 24/25 Council data as well as comparisons included. L Dott confirmed that the Annual Performance Report contained further data around specific KPI’s and improvement actions. L Dott advised that the comments would be taken on board and incorporated into the audited accounts. Councillor L Barrett referred to the Community Investment Fund and queried why there had not been a reference made to the Green Living Fund which had also made a significant difference to communities. S Walker confirmed that once the 2024/25 information had been made available, a reference to the Green Living Fund would be included. Councillor L Barrett referred to ‘the doubling of revenue grant contributions and donations that are yet to be recognised as income as they have conditions attached to them that will require the monies or property to be returned’ and queried why the Council would not be able to make use of them. A O’Brien confirmed that those monies are grants received from the Scottish or UK Government with the intent for specific projects with specific time periods. A O’Brien added that at the end of the financial year, judgments are made whether the conditions of the grant have been met. Councillor L Barrett referred to note 36 and queried if the process of the Council purchasing Pullar House should be included. S Walker confirmed that he would add further information to advise that there was an ongoing process following the Council decision. Members thanked the Finance Team for their work in preparing the unaudited accounts. Resolved: (i) The contents of Report 25/163, be noted. (ii) The Chief Financial Officer be authorised to sign the Unaudited 2024-25 Annual Accounts, subject to the changes mentioned above. (iii) It be noted that the Audited 2024/25 Annual Accounts brought to the Audit and Risk Committee on 1 December 2025. 5. INTERNAL AUDIT FOLLOW-UP There was submitted a report by Chief Internal Auditor (25/164) presenting the current summary of Internal Audit’s ‘follow up’ work relating to actions due for completion up to April 2025. Resolved: The contents of Reports 25/164, be noted. Page 6 of 48
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6. INTERNAL AUDIT UPDATE There was submitted a report by Chief Internal Auditor (25/165) presenting a summary of Internal Audit’s work undertaken as part of the Internal Audit Plans for 2023/24 and 2024/25. The Convener referred to the issue of whistleblowers and asked for examples of what could be involved. J Clark confirmed there had been an increase of requests from Senior Managers and an increase in disclosures through the whistleblowing process. J Clark advised that disclosures are varying and could be around administration or culture and behaviours which require internal audit to ascertain more of the facts behind the allegations made. J Clark added that the increase has had an impact on the work of the team but confirmed that the team welcome whistleblowing disclosures as it highlights areas of scope for additional assurance. Councillor G Stewart referred to the implementation of Mosiac and queried if there had been contact with the audit team in Dundee to see if they had any issues with the system. J Clark advised that her overview had been around the implementation rather than the ongoing application. J Clark confirmed she would await the outcome from external audit colleagues to see if any additional work would be required on the system. Councillor C Stewart referred to the significant activity being undertaken in relation to unplanned work and queried what different areas are involved. J Clark confirmed that unplanned work would often arise from senior managers or team leaders who are looking for advice on internal controls, risk management and governance. J Clark advised that those areas of unplanned activity do not often lead to a full audit. Resolved: The progress with Internal Audit activity, be noted. 7. A24-01 – BUSINESS CONTINUITY MANAGEMENT (BCM) PLANNING There was submitted a report by the Chief Internal Auditor (25/166) presenting an audit undertaken on Business Continuity Management Planning. Councillor C Stewart queried if cyber security had been considered as part of the business continuity management planning audit. J Clark confirmed there was a separate business continuity plan for cyber security in place. In the short term, G Boland reassured members that plans are consistent and the annual testing exercise had been reinstated. Councillor L Barrett confirmed that she strongly agreed with the recommendation to revisit the Business Continuity Plans 2026/2027 and queried if the process would start early in the cycle. J Clark confirmed that she would like to ensure that services had the time to undertake the full Page 7 of 48
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annual review process and anticipated that it would be in second quarter of 2026/27. Councillor C Stewart referred to the procedure on business continuity management with a timeline of May 2025. G Boland confirmed that the procedure had been finalised. Resolved: The contents of Report 25/166, be noted. 8. INTERNAL AUDIT ANNUAL REPORT & INTERNAL AUDIT OPINION 2024/25 There was submitted a report by Chief Internal Auditor (25/167) presenting the year-end report and audit opinion of the Chief Internal Auditor for 2024/25. Councillor L Barrett referred to the case of money laundering and queried if it had increased confidence that controls are working or indicate areas that need further work. J Clark confirmed that the findings provided reassurance that the current controls in place are operational. The Convener thanked J Clark and her team for their work. Resolved: The contents of Report 25/167, be noted. 9. INTERNAL AUDIT MANDATE & CHARTER There was submitted a report by Chief Internal Auditor (25/168) presenting Internal Audit’s Mandate and Charter, in accordance with the Global Internal Audit Standards in the UK Public Sector (GIAS (UKPS)). Councillor L Barrett referred to the co-operation of Council Management and queried if the Chief Internal Auditor felt respect from the leadership teams and their staff. J Clark advised that the Strategic Leadership Team engage well with internal audit and confirmed that services are implementing outcomes from the audit process in an appropriate time. If that were to change, it would be brought to the attention of the committee. Resolved: The Internal Audit Mandate & Charter which is aligned to the requirements of the Global Internal Audit Standards (GIAS) and their application in the UK Public Sector and the CIPFA Code of Practice for the Governance of Internal Audit in Local Government, be approved. 10. INTERNAL AUDIT STRATEGY & PLAN Page 8 of 48
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There was submitted a report by Chief Internal Auditor (25/169) presenting the Strategy for the delivery of Internal Audit services for Perth and Kinross Council, and the proposed approach for the direction of planned Internal Audit work for 2025/26. Councillor L Barrett asked for further indication on how the actions detailed would be prioritised and planned. J Clark confirmed that some work had already started on assignments in the plan around areas such as external funding workstream, care home and petty cash. J Clark added as part of planning, internal audit would negotiate with Strategic Leads and Service Managers around an appropriate timeframe. Councillor G Stewart referred to the importance of internal audits and the verification of implementing actions and queried the allocation of resources. J Clark clarified that the allocation of resources was ongoing. J Clark added that a database records all actions that have been agreed, and the responsible officer would be contacted to ask for progress reports and agreed evidence to provide internal audit with reassurance that the actions have been undertaken. Councillor C Stewart referred to the Administration of Social Care Establishment and queried what additional benefit the Council would receive from an internal audit in the area. J Clark confirmed that the internal audit would not focus on the care aspects but would look at the administration, and particularly the financial administration of the establishment. Members thanked J Clark and her team for their work. Resolved: The strategy and plan for 2025/26, be approved. 11. STRATEGIC RISK ANNUAL REPORT There was submitted a report by Strategic Lead – Strategic Planning, People and Resources (25/170) providing assurance that the Council’s Risk Management Framework is adequate and effective to advise of the current key strategic risks facing the organisation and how these risks are being mitigated and managed. Councillor G Stewart asked for further information on Risk Trained Officers. L Dott confirmed a cohort a staff across the organisation have a qualification in the management of risk. L Dott added that with changes to the operating model under the Strategic Lead – Planning, People and Performance, training was being provided to additional staff by the risk practitioners. In response to a supplementary question from Councillor G Stewart, L Dott confirmed that each Strategic Lead has a business partner that provide support in terms of risk and performance arrangements. Page 9 of 48
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Resolved: (i) The contents of the Report 25/170 be considered constructive challenge and comment be provided. (ii) The current key strategic risks which have been identified through the application of the approved risk management process, be noted. (iii) The assurance as to adequacy and effectiveness of the risk management framework, be accepted. IT WAS AGREED THAT THE PUBLIC AND PRESS SHOULD BE EXCLUDED DURING CONSIDERATION OF THE FOLLOWING ITEM IN ORDER TO AVOID THE DISCLOSURE OF INFORMATION WHICH IS EXEMPT IN TERMS OF SCHEDULE 7A TO THE LOCAL GOVERNMENT (SCOTLAND) ACT 1973. P1. STRATEGIC RISK ANNUAL REPORT – SR06 There was submitted a report by Strategic Lead – Strategic Planning, People and Resources (25/170) providing assurance that the Council’s Risk Management Framework is adequate and effective to advise of the current key strategic risks facing the organisation and how these risks are being mitigated and managed. Resolved: The contents of the risk SR06 be noted and assurance be accepted. ~~~~~~ Page 10 of 48
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Audit & Risk Committee Date of Meeting: 17 September 2025 Report Title: Best Value Thematic Management Report September 2025 – Transformation & Change Programme Report Number: 25/136 Report Author: Charlene Guild, Strategic Lead (Projects & Programmes) Organisational Lead: ___________________________________________________________________ 1. Purpose 1.1 This report sets out the findings and four recommendations for improvement contained in the Perth & Kinross Council Best Value Thematic Management Report September 2025 on Transformation & Change. It also provides a response and details actions that will be progressed in respect of the recommendations. 1.2 Sections 1. Purpose 2. Recommendation 3. Background 4. Best Value Thematic Review 5. Key messages and recommendations 6. Conclusion 7. Impact Value Assessment 8. Appendices 2. Recommendation(s) 2.1 It is recommended that the Committee: • Notes the contents of Audit Scotland’s Best Value Thematic Review Report. 4 Page 11 of 48
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3. Background 3.1 The statutory duty of Best Value was introduced in the Local Government in Scotland Act 2003. In 2025, new Best Value Statutory Guidance was published, centred around seven new themes of: • Vision and leadership • Governance and accountability • Effective use of resources • Partnership and collaborative working • Working with communities • Sustainable development • Fairness and equality 3.2 Between 2017 and 2021, all 32 Councils had a Best Value Assurance Report. Perth & Kinross Council’s took place in 2018 and was published 2019. However, at the end of 2022, Audit Scotland announced that annual audits would be reported to the Accounts Commission on specific themes. This is intended to facilitate more collaboration, sharing of ideas and performance data as well as offering a more detailed analysis of particular aspects of work in all Councils. 3.3 This is the third Best Value Thematic Review which has been completed under this process. The focus for 2025 has been Transformation and how councils are redesigning and delivering more efficient services to achieve planned outcomes. 3.4 The Accounts Commission published the Transformation in Councils report in October 2024, recognising the work that has been ongoing in relation to local government transformation for many years. It also noted a need to significantly increase pace and scale of transformation work which will require a step change. There is also an emphasis on greater collaboration with partners which will be key for councils in delivering more sustainable service models in these challenging financial climates. 4. Best Value Thematic Review 4.1 The Best Value Thematic Review on Transformation has been carried out during the period April to June 2025 with continued discussion and collaboration taking place between PKC Officers and Auditors on a regular basis during this time. Auditors were also in attendance for the councils Transformation Board on 3 June 2025. 4.2 This report considers how Perth and Kinross Council are undertaking their transformation and change work, redesigning and delivering more efficient services to achieve planned positive outcomes, meeting our key corporate priorities and organisational vision. In carrying out the audit work, auditors have considered the following questions: Page 12 of 48
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o To what extent does the council have clear plans for transformation that link to its priorities and support long term financial sustainability? o To what extent do the council’s programme management arrangements facilitate effective oversight of its transformation plans? o To what extent are partners and communities involved in the development and delivery of the council’s plans for transformation? o To what extent has the council considered the impact of its transformation activity, including on vulnerable or protected groups? 4.3 In addition, auditors have taken into consideration the Accounts Commission transformation principles set out in the Transformation in Councils report. 4.4 The audit has considered evidence from across the Transformation & Change portfolio, including case studies, documentation, evidence of good practice as well as Officer interviews. This has been an indepth process with the Transformation & Change Programme Management Office leading and other project officers heavily involved in submitting information and evidence of progress and benefits. 4.5 The final Best Value Thematic Management Report was received in draft form late July and the PMO have worked with auditors to have this finalised for 22 August 2025. The report itself details the many positive examples of good practice within the Transformation & Change programme as well as benefits and outcomes being progressed and realised. 5 Key Messages and recommendations 5.1 The key messages outlined within the report are detailed below: • Perth and Kinross Council has a clear vision and plan to support the transformation of its services. Its current Transformation and Change Strategy covers the period from 2022/23 to 2027/28 and includes 15 projects. • The council reports that it has delivered £11.2 million of savings since 2022 through its Transformation and Change Strategy. It is not clear how much its current transformation projects will contribute to bridging its projected budget funding gap of £80.4 million over the next five years. • The council has robust officer-led governance arrangements in place to monitor its transformational projects through its Transformation Board. Page 13 of 48
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• The council prepares updates on its Transformation and Change Strategy twice a year. These are considered by the Finance and Resources Committee or full Council. Officers also regularly provide detailed updates to elected members on particular transformation projects through specific briefings or relevant committee reports. • The council has a temporary programme management office (PMO) in place to help support the delivery of its Transformation and Change Strategy. The PMO’s term is due to end in March 2026 and the council is currently considering what its future arrangements will be. • The council has provided good examples of where it has worked with partners and its communities to improve outcomes and generate savings through its transformation projects. It is rolling out the structured and user-focused ‘Service Design’ approach to transforming its services. • There is scope for the council to provide more information on the potential impacts of its transformation projects on vulnerable groups through its Equality and Fairness Impact Assessment (EFIA) process. • While the council has provided the audit team with examples of where it has identified and monitored the financial and non-financial benefits of its transformation projects, it has plans to further enhance its approach to benefits realisation. 5.2 Further to this, an improvement action plan is included within the audit recommendations and concentrates on four key areas. 1. The council should ensure that its transformation plans are sufficiently ambitious to help to address its funding gap and that projected savings from transformation and change are clearly set out. 2. The council should ensure it has arrangements in place to support, co- ordinate and report on the progress of the Transformation and Change Programme when the term of the temporary Programme Management Office ends in April 2026. 3. The council should ensure it is carrying out Equality and Fairness Impact Assessments where necessary in relation to its transformation projects and that these consistently include appropriate detail at each stage. 4. The council should enhance its benefits realisation arrangements to demonstrate that the projects in the Transformation and Change Programme are delivering their intended outcomes. Page 14 of 48
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5.3 Council officers have accepted these recommendations as work in progress and already have actions in place to address these areas. There is a tabled plan with timescales and appointed officers which will continue to be progressed and reported on at our Finance & Resources Committee within the Transformation & Change Programme biannual updates. 6 Conclusions 6.1 The four recommendations are already being progressed as follows: 1. The Transformation & Change Strategy is currently under review and will be presented to Finance & Resources Committee later this year for approval and agreement. This will allow more focus on ambition and finance in future. 2. Discussion is currently ongoing to agree future arrangements for the Programme Management Office (PMO) currently in place until 31 March 2026. The PMO has been working well and has established clear frameworks, guidance and support for the programme. These strong foundations will continue to be built upon with new and emerging transformation workstreams being added regularly. 3. Equality & Fairness Impact Assessments are already being carried out regularly and there is good evidence to support engagement with protected groups in terms of project progress. We will work with project managers to underline the importance of ensuring that the EqFIA process is undertaken and also incorporate them with other organisational impact assessments such as climate change. 4. Work is already underway to ensure that our Transformation & Change systems have the additional functionality to capture benefits realised within projects as we progress through phase two. We will also continue to report this at Committee. 6.2 It has been acknowledged that this is a very positive report for the Council in terms of progress of the current Transformation & Change Programme. The strengths of our current practice have been highlighted with some useful guidance for improvement and growth. Progress is already underway, with some detail below, however, regular updates will be provided to the Finance & Resources Committee to monitor progress, maintain momentum and identify further areas for improvement. 7. Impact Value Assessment Best Value Thematic Management Report September 2025 (Adobe PDF documents) 8. Appendices Appendix 1 - Best Value Thematic Management Report Page 15 of 48
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Audit & Risk Committee Date of Meeting: 17 September 2025 Report Title: Internal Audit Update Report Number: 25/237 Report Author: Jackie Clark, Chief Internal Auditor Organisational Lead: ___________________________________________________________________ 1. Purpose 1.1 The purpose of this Report is to present a summary of Internal Audit’s work undertaken as part of the Internal Audit Plans for 2024/25 and 2025/26. 1.2 Sections 1. Purpose 2. Recommendations 3. Background/Context 4. Progress Update 5. Outcome from Consultancy Work 6. Conclusion 7. Impact Value Assessment 8. Appendices 2. Recommendation It is recommended that the Committee notes progress with Internal Audit activity. 3. Background/Context 3.1 The Global Internal Audit Standards in the UK Public Sector (GIAS (UKPS)) and the Code of Practice for the Governance of Internal Audit in UK Local Government require that the Audit Committee should receive regular engagement reporting for internal audit activity and on performance relative to the approved plan. 5 Page 41 of 48
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3.2 Work has continued on assignments from Perth & Kinross Council’s Internal Audit Plans. In addition, work has continued to be undertaken in connection with the Internal Audit provision for Perth & Kinross’ Integration Joint Board. 3.3 Internal Audit continues to support Services to investigate matches for the National Fraud Initiative in line with the timeline as laid down by Audit Scotland. 4. Progress Update 4.1 Appendix 1 shows the status of audits arising from the Internal Audit Plans. 4.2 Internal Audit is currently involved with further areas of unplanned work. There has been significant activity in relation to unplanned work. Where any control issues arise as a result of these, reports will be presented to the Audit & Risk Committee. 6 Conclusion 6.1 Not applicable. 7. Impact Value Assessment 7.1 This report has been classified as being an operational report and as such does not require a full Impact and Value Assessment. 8. Appendices 8.1 Appendix 1 – Internal Audit Activity Page 42 of 48
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Appendix 1 INTERNAL AUDIT UPDATE Internal Audit Activity Audit No. Title Lead Service(s) Status as at February 2025 Audit Committee 2024/25 A24-03 Multi Agency Safeguarding Hub Children, Families & Justice Ongoing December 2025 A24-04 Affordable Housing Housing & Communities Ongoing December 2025 2025/26 C25-01 Strategic Partnering – Education & Learning Education & Learning Ongoing March 2026 C25-02 Strategic Partnering – Environment & Infrastructure Environment & Infrastructure March 2026 A25-03 External Funding Multiple Services Ongoing December 2025 A25-04 Health & Safety Strategic Planning, People & Performance March 2026 A25-05 Housing Regulator Submission Housing & Communities Ongoing December 2025 A25-06 Risk Maturity Strategic Planning, People & Performance March 2026 A25-07 Insurance Finance & Business Support March 2026 A25-08 Administration of a social care establishment Adult Social Work Ongoing December 2025 A25-09 Petty Cash All Services Ongoing December 2025 A25-10 Payroll Strategic Planning, People & Performance June 2026 A25-11 Assessment & Charging Finance & Business Support June 2026 5 Page 43 of 48
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Audit & Risk Committee Date of Meeting: 17 September 2025 Report Title: Internal Audit Follow Up Report Number: 25/238 Report Author: Jackie Clark, Chief Internal Auditor Organisational Lead: ___________________________________________________________________ 1. Purpose 1.1 The purpose of this Report is to present current summary of Internal Audit’s ‘follow up’ work relating to actions due for completion up to April 2025. 1.2 Sections 1. Purpose 2. Recommendations 3. Background/Context 4. Follow Up Outcomes 5. Conclusion 6. Impact Value Assessment 7. Appendices 2. Recommendation It is recommended that the Committee notes the current position in respect of the agreed actions arising from Internal Audit’s work. 3. Background/Context 3.1 The Global Internal Audit Standards in the UK Public Sector (GIAS (UKPS)) and the Code of Practice for the Governance of Internal Audit in UK Local Government require that the Audit Committee should oversee the tracking and implementation of actions agreed following audits. 3.2 Internal Audit request evidence from Services which confirms that actions have been implemented and, therefore, controls have been improved. 6 Page 45 of 48
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4. Progress Update 4.1 There were 10 actions due to be completed up to July 2025. Five actions has been verified by Internal Audit as having been satisfactorily completed. The five remaining actions have revised completion dates, as detailed in the Appendix 1 and 2. Appendix 2 contains actions which were previously considered in private session of the Audit & Risk Committee. 5 Conclusion 5.1 Not applicable. 6. Impact Value Assessment 6.1 This report has been classified as being an operational report and as such does not require a full Impact and Value Assessment. 7. Appendices 7.1 Not applicable. Page 46 of 48
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Appendix 1 Actions with a completion date up to July 2025 which have yet to be completed Finding Action Action owner & Service Date(s) Current status Internal Audit Opinion 23-04 - Child Poverty Action Point: 3 Importance: Low Audit Committee Date: September 2024 The Service will liaise with the Equalities Officer to look at ways to improve the collection and sharing of data on people in poverty with a protected characteristic(s). The Service will liaise with the Equalities Officer to look at ways to improve the collection and sharing of data on people in poverty with a protected characteristic(s). M Lynch, Child Poverty Officer, Strategic Planning, People & Performance Dec 2024 June 2025 Mar 2026 The Service states that the Council does not hold sufficient data but are looking at various ways of improving the data capture and sharing regarding people with protected characteristics, along with an action plan Accepted A24-01 - Business Continuity Management (BCM) Planning Action Point : Action Point 2.1 Importance: High Audit Committee Date: June 2025 Arrange training and exercising of all plans once approved and as per the BCP tracker S Terras, Emergency Planning & Business Continuity Officer June 2025 Nov 2025 Progress with BC Plans has stalled due to the Officer focusing on the Scott Street Recovery. This work will be recommenced in September/ October. Satisfactory 6 Page 47 of 48
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