Minute of Meeting of Audit and Risk Committee of 17 September 2025 for Approval
Perth and Kinross Council · 1 December 2025
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AUDIT AND RISK COMMITTEE Minute of hybrid meeting of the Audit and Risk Committee held in the Council Chambers on Wednesday 17 September 2025 at 1.30pm. Present: Councillors D Illingworth, L Barrett, J Duff (substituting for Councillor B Brawn), K Harvey, I MacPherson, C Stewart and G Stewart. In Attendance: C Guild – Strategic Lead, Projects and Programmes; N Ballentine (Projects and Programmes); J Clark, K Molley, A Brown and R Ramsay (all Legal and Governance). Apology: Councillor B Brawn Also in Attendance: R Browne and J Grant (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 25 JUNE 2025 FOR APPROVAL The minute of meeting of the Audit and Risk Committee of 25 June 2025 was submitted and approved as a correct record. 4. BEST VALUE THEMATIC MANAGEMENT REPORT SEPTEMBER 2025 – TRANSFORMATION AND CHANGE PROGRAMME There was submitted a report by Strategic Lead (Projects & Programmes) (25/236) (1) setting out the findings and four recommendations for improvement contained in the Perth & Kinross Council Best Value Thematic Management Report September 2025 on Transformation and Change; and (2) providing a response and details actions that will be progressed in respect of the recommendations. J Grant, Audit Scotland, provided a summary of the report. Councillor L Barrett queried if the Best Value Thematic Report would be considered by the Finance and Resources Committee. C Guild advised that the report would not be submitted to the Finance and Resources Committee but confirmed that the report would be linked to the Transformation and Change
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Update that was due to be considered. C Guild added that members would have full access to the report and the findings of the audit. Councillor J Duff queried if there are plans in place to extend or replace the temporary Programme Management Office. C Guild confirmed that options would be presented to ELT to look at how to integrate the Programme Management Office further in terms of business improvement and organisational design from April 2026. Councillor C Stewart referred to the recommendation on Equality and Fairness Impact Assessments in relation to transformation projects. Councillor C Stewart queried if the observation had arisen because EqFIA had not been carried out across the organisation. J Grant confirmed that evidence had shown that EqFIA had been partially completed but recognised that consultation would be ongoing as part of the process. J Grant added that the recommendation had been included to ensure that EqFIA are updated following any further consultation on a project. In response to a supplementary question from Councillor C Stewart, C Guild advised that as part of the review, evidence had shown that EqFIA had altered the course of some of the transformation projects. C Guild confirmed that work was planned to strengthen the process over the next 12 months. Councillor G Stewart asked for clarification around the key messages of the Audit Scotland report which highlighted the clear vision of Perth and Kinross Council to support the transformation of its services but also referenced that it is not yet clear how much the current transformation projects will contribute to bridging the projected budget funding gap over the next five years. R Browne confirmed that Audit Scotland recognise that transformation projects not only focus on savings but aim to improve the outcomes for the people of Perth and Kinross. C Guild advised that work had been underway with the Finance Team to track savings that would be made through transformation projects as well as looking at projected savings. C Guild confirmed that officers hope to set out the savings more clearly at a future Finance and Resources Committee. Councillor J Duff noted that the Council had delivered £11.2m of savings since 2022 through its Transformation and Change Strategy and asked if a breakdown in data could be shared with members. C Guild confirmed that information would be shared with members following the meeting. Members thanked C Guild and her team for their work. Members thanked representatives from Audit Scotland for their comprehensive and positive report. Resolved: The Contents of Audit Scotland’s Best Value Thematic Review Report, be noted.
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5. INTERNAL AUDIT UPDATE There was submitted a report by Chief Internal Auditor (25/237) presenting a summary of Internal Audit’s work undertaken as part of the Internal Audit Plans for 2024/25 and 2025/26. Resolved: The progress with Internal Audit activity, be noted. 6. INTERNAL AUDIT FOLLOW-UP There was submitted a report by Chief Internal Auditor (25/238) presenting a summary of Internal Audit’s follow-up work that relate to actions completed up to April 2025. Councillor J Duff asked for further information on the Business Continuity Planning tracker and quired if J Clark felt that the tracker would sufficiently track Business Continuity Plans. J Clark advised that once a plan had been initiated, it would be tracked throughout the full process, including when the plan had been reviewed and tested. J Clark added that the tracker had progressed well but had not yet been completed for the current year. J Clark confirmed that the tracker was a comprehensive document covering all aspects of Council Services. In relation to the finding on Child Poverty, Councillor C Stewart queried what the benefits would be of understanding the data on people in poverty with a protective characteristic. J Clark confirmed that further information would be shared with members following the meeting. Members thanked J Clark and her team for their work. Resolved: The current position in respect of the agreed actions arising from Internal Audit’s work, be noted. 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. INTERNAL AUDIT FOLLOW-UP -APPENDIX 2 There was submitted a report by Chief Internal Auditor (25/238) presenting a summary of Internal Audit’s follow-up work that relate to actions completed up to April 2025 (Partnership Working and Information Security). Resolved: The contents of the Internal Audit Follow-up outlined in Appendix 2 of Report 25/238, be noted.