Agenda Contents
Perth and Kinross Council · 21 September 2026
Back to Audit and Risk Committee — 21 September 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 15/09/2026 A hybrid meeting of the Audit and Risk Committee will be held in the Council Chamber on Monday, 21 September 2026 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 Andy Chan Councillor Ken Harvey Councillor Iain MacPherson Councillor Grant Stewart
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Audit and Risk Committee Monday, 21 September 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 29 JUNE 2026 FOR APPROVAL (copy herwith) 5 - 14 4 INTERNAL AUDIT FOLLOW UP Report by Chief Internal Auditor (copy herewith 26/253) 15 - 18 5 INTERNAL AUDIT UPDATE Report by Chief Internal Auditor (copy herewith 26/254) 19 - 22 6 INTERNAL AUDIT - 25-11 ASSESSMENT AND CHARGING (copy herewith 26/255) 23 - 32 7 INTERNAL AUDIT - 25-10 PAYROLL - ADDITIONAL PAYMENTS (copy herewith 26/256) 33 - 86 8 NATIONAL FRAUD INITIATIVE OUTCOMES 2025/26 AND PREPARATIONS 2026/27 Report by Chief Internal Auditor (copy herewith 26/257) 87 - 92