Agenda Contents
Perth and Kinross Council · 29 June 2026
Back to Audit and Risk Committee — 29 June 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 22/06/2026 A hybrid meeting of the Audit and Risk Committee will be held in the Council Chamber on Monday, 29 June 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, 29 June 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 23 MARCH 2026 FOR APPROVAL (copy herewith) 5 - 8 4 OUTSTANDING BUSINESS STATEMENT (copy herewith 26/189) 9 - 10 5 UNAUDITED 2025/26 ANNUAL ACCOUNTS (DRAFT) Report by Chief Finance Officer (copy herewith 26/190) 11 - 140 6 PERTH AND KINROSS COUNCIL BEST VALUE THEMATIC WORK - ASSET MANAGEMENT Report by Audit Scotland (copy herewith 26/191) 141 - 168 7 INTERNAL AUDIT FOLLOW UP Report by Chief Internal Auditor (copy herewith 26/192) 169 - 178 8 INTERNAL AUDIT UPDATE Report by Chief Internal Auditor (copy herewith 26/193) 179 - 182 9 INTERNAL AUDIT REPORT - 25-04 HEALTH AND SAFETY (copy herewith 26/194) 183 - 216 10 INTERNAL AUDIT REPORT - 25-07 INSURANCE (copy herewith 26/195) 217 - 236 11 INTERNAL AUDIT REPORT - 24-04 AFFORDABLE HOUSING (copy herewith 26/196) 237 - 254 12 INTERNAL AUDIT ANNUAL REPORT AND INTERNAL AUDIT OPINION 2025/26 Report by Chief Internal Auditor (copy herewith 26/197) 255 - 260 13 INTERNAL AUDIT MANDATE AND CHARTER 261 - 274
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Report by Chief Internal Auditor (copy herewith 26/198) 14 INTERNAL AUDIT STRATEGY AND PLAN 2026/27 Report by Chief Internal Auditor (copy herewith 26/199) 275 - 280 15 NATIONAL FRAUD INITIATIVE 2024/25 OUTCOMES Report by Chief Internal Auditor (copy herewith 26/200) 281 - 284 16 STRATEGIC RISK ANNUAL REPORT Report by Strategic Lead - Legal and Governance (copy herewith 26/201) 285 - 314 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 STRATEGIC RISK ANNUAL REPORT - SR06 P2 INTERNAL AUDIT FOLLOW UP - APPENDIX 2 - ACTIONS WITH A COMPLETION DATE UP TO APRIL 2026 WHICH HAVE YET TO BE COMPLETED • Exempt Reason 6 - Information relating to the financial or business affairs of any particular person (other than the authority). • Exempt Reason 15 - The identity of a protected informant. P3 PARKDALE PROGRESS UPDATE • Exempt Reason 15 - The identity of a protected informant.