Appendix 1 - Actions with a completion date up to July 2026 which have yet to be completed
Perth and Kinross Council · 21 September 2026
Back to Audit and Risk Committee — 21 September 2026 and its agenda
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Appendix 1 Actions with a completion date up to July 2026 which have yet to be completed Finding Action Action owner & Service Date(s) Current status Internal Audit Opinion A24-01 - Business Continuity Management (BCM) Planning Action Point : 1.2 Importance: High Audit Committee Date: June 2025 Our observation highlighted the need for Business Continuity Plans (BCPs) to be regularly updated, particularly regarding contact details and emergency actions. Despite the introduction of a new template, up to-date BCPs were not found across all services. The audit concluded without verifying signed BCPs for all services. Diarise annual reviews, with realistic spacing from 2026 onwards. All Strategic Leads, supported by EP&BC Officer June 2026 Following on from other associated actions being deferred, this action is now anticipated to be completed by December 2026. Accepted A24-01 - Business Continuity Management (BCM) Planning Diarise training and exercising following each annual review. All Strategic Leads, June 2026 Following on from other associated actions being deferred, Accepted
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Action Point : 2.2 Importance: High Audit Committee Date: June 2025 Our observations revealed that the previous versions of the BCPs had not routinely been subject to adequate testing and communication (training and exercise) since prior to the Covid-19 pandemic. Furthermore, the latest Business Continuity Management (BCM) procedure has not been finalised, preventing us from providing any comments on its effectiveness at this stage supported by EP&BC Officer this action is now anticipated to be completed by December 2026.