Minutes of meeting
Renfrewshire Council · 16 March 2026
Back to Audit, Risk and Scrutiny Board — 16 March 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
Minute of Meeting Audit, Risk and Scrutiny Board Date Time Venue Monday, 16 March 2026 15:00 Council Chambers (Renfrewshire), Council Headquarters, Renfrewshire House, Cotton Street, Paisley, PA1 1AN Present: Councillor Jennifer Adam, Councillor Andy Doig, Councillor Gillian Graham, Councillor Lisa-Marie Hughes, Councillor Robert Innes, Councillor James MacLaren, Councillor Janis McDonald, Councillor Ben Smith Chair Councillor Andy Doig, Convener, presided. In Attendance A MacArthur, Director of Finance & Resources; M Gilligan, Social Work Manager Operations Promise Lead and Samantha Macrae, Promise Ambassador (both Children’s Services); L McIntyre, Head of Policy & Partnerships, L Fingland, Service Planning & Policy Development Manager, S Inrig, Programme Manager - Community Asset Transfer & Regeneration, M Moran, Assistant Economic Development Manager (Funding, Contracts & Commercial Development) and S Graham, Community Partnerships Manager (all Chief Executive’s); G Hutton, Head of Operations & Service Development, L Feely, Head of Housing and J Murdoch, Housing Regeneration Manager (all Environment, Housing & Infrastructure); and M Conaghan, Head of Corporate Governance, C McCourt, Head of Finance & Procurement, R Cree, Head of People & Organisational Development, K Campbell, Chief Auditor, E Shields, Strategic Service Delivery Manager, M McKillop, Senior Auditor, C MacDonald, Senior Committee Services Officer and J Barron, Committee Services Officer (all Finance & Resources). Also in Attendance R Lister, Director - Public Sector Audit and A Kolodziej, Senior Associate Director (both Azets). Webcasting of Meeting Prior to the commencement of the meeting the Convener intimated that this meeting of the Board would be filmed for live or subsequent broadcast via the Council's internet site.
Page 2
Declarations of Interest and Transparency Statements There were no declarations of interest or transparency statements intimated prior to the commencement of the meeting. 1 Annual Internal Audit Plan 2026/27 There was submitted a report by the Chief Auditor relative to the 2026/27 risk-based Annual Internal Audit Plan which had been developed in line with the requirements of the Global Internal Audit Standards in the Public Sector. A copy of the Annual Internal Audit Plan 2026/27 was attached as an appendix to the report. DECIDED: (a) That the content of the risk-based audit plan for 2026/27 be approved; and (b) That it be noted that the progress of the 2026/27 annual audit plan and summaries of the findings from each audit assignment would be reported to the Board on a quarterly basis. 2 External Audit Plan 2025/26 There was submitted a report by the Director of Finance & Resources relative to the External Audit Plan 2025/26, a copy of which was appended to the report. The report advised that the external Audit Plan outlined the approach to the audit of the 2025/26 financial statements of the Council and the Coats Observatory Trust to assess whether they provided a true and fair view of the financial position of the Council, and also whether they had been prepared in accordance with proper accounting practice. The report also advised of a 4.3% increase in audit fees for the Council and the Coats Observatory Trust. DECIDED: That the content of the report, including the proposed audit fees for the Council and the Coats Observatory Trust be noted. 3 Internal Audit Review of Compliance with the Code of Corporate Governance There was submitted a report by the Chief Auditor relative to the Council’s Code of Corporate Governance (the Code). The report intimated that Internal Audit had reviewed the adequacy and effectiveness of the revised Code which was presented to the Audit, Risk & Scrutiny Board on 17 March 2025 and confirmed that the Council had complied with its requirements and that it was evident that the Code had been subject to review and updating. The Chief Executive had endorsed the Chief Auditor’s recommendation that the Local Code of Corporate Governance should continue to be subject to annual review to ensure that it continued to reflect developments and best practice in governance. DECIDED: That the contents of the report be noted.
Page 3
4 Annual Review of Compliance with the Local Code of Corporate Governance 2025 There was submitted a report by the Chief Executive relative to the annual review of the Council's Local Code of Corporate Governance which was based on the Delivering Good Governance in Local Government Framework. A list of seven overarching principles and sub-principles against which compliance was measured was attached as Appendix 1 and evidence of how the Council had complied with the updated Code was attached as Appendix 2. DECIDED: (a) That the Council’s compliance with the Local Code of Corporate Governance be noted; (b) That the evidence for compliance as set out in Appendix 2 be noted; and (c) That it be noted that compliance with the Code was also subject to regular planned internal audit activity. 5 Report on Keeping The Promise in Renfrewshire 2026 There was submitted a report by the Director of Children's Services relative to the delivery of The Promise within Renfrewshire, ensuring care experienced infants, children, young people and families were safe, loved and respected. The report summarised key developments across early help, whole-family support, education, youth voice, employability and children’s hearings. DECIDED: That the contents of both Renfrewshire’s Promise 2026 and The Pinky Promise 2026, attached at Appendices 1 and 2 of the report, which outlined Renfrewshire’s progress in delivering The Promise during 2025/26 be noted. 6 Audit Scotland: Local Government Financial Bulletin 2024/25 There was submitted a report by the Director of Finance & Resources relative to the Audit Scotland Local Government in Scotland Financial Bulletin 2024/25. The report provided a high-level analysis of the financial position of Scottish councils, highlighted the challenges which faced local government finances and provided a number of recommendations for councils, including those from previous years around the transparency of financial reporting. DECIDED: That the contents of the report be noted.
Page 4
7 Summary of recent Audit Scotland Publications There was submitted a report by the Director of Finance & Resources relative to a summary of recent Audit Scotland Publications. The report provided an overview of two reports: Delayed Discharges and Community Health and Social Care Performance 2025. DECIDED: That the contents of the report be noted. 8 Programme of Reviews - Houses to be Demolished – Plans for Demolition/ Temporary Use options /Redevelopment of Areas The Head of Housing and the Housing Regeneration Manager gave a presentation to members covering houses to be demolished, plans for demolition, temporary use options and redevelopment of areas which was part of the Programme of Reviews 2026/27. DECIDED: That the presentation be noted. 9 Programme of Reviews - Strategic Plan for Social Economy and Community Investment The Head of Policy & Partnerships and the Programme Manager - Community Asset Transfer & Regeneration gave a presentation to members covering the strategic plan for social economy and community investment which was part of the Programme of Reviews 2026/27. DECIDED: That the presentation be noted. Exclusion of Press and Public The Board resolved that the press and public be excluded from the meeting during consideration of item 10 as it was likely, in view of the nature of the business to be transacted, that if members of the press and public were present, there would be disclosure to them of exempt information as defined in paragraph 4 of Part I of Schedule 7A of the Local Government (Scotland) Act 1973. 10 Summary of Outstanding Critical Internal Audit Recommendations There was submitted a report by the Chief Auditor relative to internal audit recommendations which had been classified as critical and where the actions had not been effectively implemented by the due date agreed. The report provided an updated position on those critical recommendations that had been followed-up during 2025/26 and had not yet been fully implemented by service management. DECIDED: That the outstanding recommendations be noted.