Agenda Contents
Perth and Kinross Council · 23 March 2026
Back to Audit and Risk Committee — 23 March 2026 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 16/03/2026 A hybrid meeting of the Audit and Risk Committee will be held in the Council Chamber on Monday, 23 March 2026 at 13:00. If you have any queries please contact Committee 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 Andy Chan Councillor Ken Harvey Councillor Iain MacPherson Councillor Grant Stewart
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Audit and Risk Committee Monday, 23 March 2026 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 AUDIT AND RISK COMMITTEE OF 1 DECEMBER 2025 FOR APPROVAL (copy herewith) 5 - 8 4 PERTH AND KINROSS COUNCIL DRAFT ANNUAL AUDIT PLAN 2025/26 Report by Audit Scotland (copy herewith 26/68) 9 - 30 5 INTERNAL AUDIT UPDATE Report by Chief Internal Auditor (copy herewith 26/69) 31 - 36 6 INTERNAL AUDIT - 25-09 PETTY CASH (copy herewith 26/70) 37 - 54 7 INTERNAL AUDIT - 25-05 HOUSING REGULATOR SUBMISSION (copy herewith 26/71) 55 - 78 8 INTERNAL AUDIT FOLLOW UP Report by Chief Internal Auditor (copy herewith 26/72) 79 - 82 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 - ACTIONS WITH A COMPLETION DATE UP TO JANUARY 2026 WHICH HAVE YET TO BE COMPLETED • Exempt Reason 15 - The identity of a protected informant.
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