Minutes of meeting
Renfrewshire Council · 17 March 2025
Back to Audit, Risk and Scrutiny Board — 17 March 2025 and its agenda
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Minute of Meeting Audit, Risk and Scrutiny Board Date Time Venue Monday, 17 March 2025 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; J Trainer, Head of Child Care & Criminal Justice (Children’s Services); L McIntyre, Head of Policy and Partnerships and L Fingland, Service Planning & Policy Development Manager (both Chief Executive’s); C Dalrymple, Head of Facilities & Properties Services, G Hutton, Head of Operations & Service Development and G Darbyshire, Senior Services Development Manager (all Environment, Housing & Infrastructure); and C McCourt, Head of Finance & Procurement, M Conaghan, Head of Corporate Governance, K Campbell, Interim Chief Auditor, C MacDonald, Senior Committee Services Officer and D Cunningham, Committee Services & Licensing Officer (all Finance & Resources). Also in Attendance A Kolodziej, Senior Manager and R Lister, Director (Public Sector External Audit) (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.
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Declarations of Interest and Transparency Statements There were no declarations of interest or transparency statements intimated prior to the commencement of the meeting. 1 Summary of Outstanding Internal Audit Recommendations There was submitted a report by the Chief Auditor relative to a summary of outstanding Internal Audit recommendations. The report provided an updated position of the critical recommendations that had been followed up during 2024/25 and had not yet been implemented fully. The appendix to the report detailed the recommendations that had not yet been implemented or were in the process of being implemented and the latest responses received from service management. DECIDED: That the position in relation to the outstanding recommendations be noted. 2 Annual Internal Audit Plan 2025/2026 There was submitted a report by the Chief Auditor relative to the 2025/26 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. The report set out the methods that had been employed to facilitate production of the Plan and the influencing factors that had been considered in the assessment of the current business environment and the priority areas of audit. A copy of the Annual Internal Audit Plan 2025/26 was attached as an appendix to the report. DECIDED: (a) That the content of the risk-based audit plan for 2025/26 be approved; and (b) That it be noted that the progress of the 2025/26 annual audit plan and summaries of the findings from each audit assignment would be reported to the Board on a quarterly basis. 3 External Audit Plan 2024/25 There was submitted a report by the Director of Finance & Resources relative to the External Audit Plan 2024/25, a copy of which was appended to the report. The report intimated that the external auditor, Azets, had submitted an Audit Plan which outlined the approach to the audit of the 2024/25 financial statements of the Council and the Coats Observatory Trust in order 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.
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The Plan outlined the responsibilities of Azets and the Council, their assessment of key challenges and risks, and the approach and timetable for completion of the audit. The report also advised of a 2% 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. 4 Internal Audit Review of Compliance with the Code of Corporate Governance There was submitted a report by the Interim Chief Auditor relative to the Council’s Code of Corporate Governance. The report intimated that Internal Audit had reviewed the effectiveness of the revised Code which was presented to the Audit, Risk & Scrutiny Board on 18 March 2024 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 Interim 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. 5 Annual Review of Compliance with the Local Code of Corporate Governance 2024 There was submitted a report by the Chief Executive relative to the annual review of the Council's Local Code of Corporate Governance (the Code) which was based on the Delivering Good Governance in Local Government Framework. The report advised that the framework set the standard for local authority governance in the UK and was revised by CIPFA and SOLACE in 2016 to ensure it remained fit for purpose. 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.
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6 Audit Scotland Local Government Financial Bulletin 2023/24 There was submitted a report by the Director of Finance & Resources relative to the Audit Scotland Local Government in Scotland Financial Bulletin 2023/24. The report highlighted the challenges which faced local government finances, assessed the sustainability of funding and had a strong focus on budget gaps. The Accounts Commission also advised on the work that was required in relation to medium and longer-term transformation in order to address the gaps. DECIDED: That the contents of the report be noted.