Minutes of meeting
Renfrewshire Council · 19 May 2025
Back to Audit, Risk and Scrutiny Board — 19 May 2025 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, 19 May 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 Will Mylet, Councillor Ben Smith Also in Attendance G Devlin, Partner & National Head of Internal Audit (Azets) and A Kolodziej, Senior Manager (both Azets). 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 & Partnerships and L Fingland, Service Planning & Policy Development Manager (both Chief Executive’s); G Darbyshire, Senior Services Development Manager (Environment, Housing & Infrastructure); and C McCourt, Head of Finance & Procurement, P Murray, Head of Digital, Transformation & Customer Services, K Campbell, Interim Chief Auditor, M McKillop, Senior Auditor, R Cree, Head of People & Organisational Development, K Locke, Risk Manager, E Shields, Strategic Service Delivery Manager, D Campbell, Managing Solicitor (Licensing), S Fanning, Strategic Lead Partner (Health & Safety), S Anderson, Records Management Officer, C MacDonald, Senior Committee Services Officer and D Cunningham, Committee Services & Licensing Officer (all Finance & Resources). 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 commencement of the meeting. 1 Unaudited Annual Governance Statement 2024/25 There was submitted a report by the Director of Finance & Resources relative to the Unaudited Annual Governance Statement for 2024/25 which was attached as an appendix to the report. DECIDED: That the unaudited Annual Governance Statement which would be included in the Unaudited Accounts for 2024/25 be noted. 2 CIPFA Code of Practice – Governance of Internal Audit in UK Local Government There was submitted a report by the Director of Finance & Resources relative to the Chartered Institute of Public Finance and Accountancy (CIPFA) publishing a Code of Practice for the Governance of Internal Audit in UK Local Government to support authorities in establishing and maintaining their internal audit arrangements in line with the statutory regulations. The outcomes of a self-assessment exercise by the Interim Chief Auditor and improvement actions were detailed in the appendix to the report. DECIDED: (a) That the results of a self-assessment exercise undertaken to ensure compliance with the CIPFA Code on the Governance of Internal Audit be noted; (b) That the evidence available to support compliance be noted; and (c) That the actions to be undertaken to ensure full compliance with the code be noted. 3 Summary of Internal Audit Reports for period 1 January to 25 April 2025 There was submitted a report by the Chief Auditor relative to the requirement in terms of the Public Sector Internal Audit Standards (PSIAS) that Internal Audit communicated the results of each engagement to the Board. The appendix to the report detailed audit engagements completed during the period 1 January to 25 April 2025 with the overall assurance rating and the number of recommendations in each risk category. A summary of the findings was also provided in relation to final reports issued for those engagements completed during the period 1 January to 25 April 2025.
Page 3
DECIDED: That the summary of Internal Audit findings report for the period 1 January to 25 April 2025 be noted. 4 Internal Audit Annual Report 2024/25 There was submitted a report by the Chief Auditor relative to the Internal Annual Report 2024/25. DECIDED: That the report be noted. 5 Summary of Internal Audit Activity in Partner Organisations 1 October to 25 April 2025 There was submitted a report by the Chief Auditor relative to the outcomes of audits undertaken in partner organisations. The report provided members with a summary of the internal audit arrangements within each partner body and a summary of the internal audit activity between 1 October and 25 April 2025. Councillor Andy Doig proposed that a briefing be brought to the Audit, Risk & Scrutiny Board after the Council meeting on 25 September 2025, as part of the Programme of Reviews, on the financial risks for the Council, in relation to the Integration Joint Board. This was agreed DECIDED: (a) That the contents of the audit summaries be noted; and (b) That a briefing be brought to a future meeting of this Board after the Council meeting on 25 September 2025, as part of the Programme of Reviews, on the financial risks for the Council, in relation to the Integration Joint Board. 6 Risk Management Annual Report 2024/25 There was submitted a report by the Director of Finance & Resources relative to corporate risk management activity which took place during 2024/25 in relation to the Council’s risk management arrangements and strategic risk management objectives. A copy of the Risk Management Annual Report 2024/25 was appended to the report. Councillor Andy Doig proposed that officers consider how natural risks such as wildfires and flooding may be reflected in the Risk Report. This was agreed. DECIDED: (a) That the Risk Management Annual Report 2024/25, and the robustness and significant contribution that it made with regard to the Council’s corporate governance arrangements be noted; and (b) That officers consider how natural risks such as wildfires and flooding may be reflected in the Risk Report.
Page 4
7 Risk Report, May 2025 There was submitted a report by the Director of Finance & Resources relative to an update on the strategic, corporate and key service risks for May 2025. The appendices to the report provided details of longer-term or imminent strategic risks; longer-term significant corporate risks; details of service risks; and assurance levels for ‘business as usual’ risks. Councillor Hughes proposed that a briefing on Cyber Security be brought to the Audit, Risk & Scrutiny Board at a future meeting. This was agreed. DECIDED: (a) That the report be approved; and (b) That a briefing on Cyber Security be brought to the Audit, Risk & Scrutiny Board at a future meeting. 8 Records Management Plan Update There was submitted a report by the Director of Finance & Resources relative to a progress report on the Council’s Records Management Plan (RMP). DECIDED: That the progress of the Council’s Records Management Plan be noted. 9 Local Government Benchmarking Framework 2023/24 There was submitted a report by the Chief Executive relative to an overview of Renfrewshire’s performance in relation to the Local Government Benchmarking Framework (LGBF) for 2023/24. The report provided an overview of Renfrewshire’s performance in relation to the LGBF and included all 2023/24 data released up to and including March 2025 which was 88 indicators in total. The tables in Appendix 1 provided data for 2021/22, 2022/23 and, where available, 2023/24. The tables also included a comparison with the national average and with the relevant family group of local authorities. DECIDED: (a) That the contents of the report be noted; and (b) That it be noted that an update on the LGBF would be provided to the Board in November 2025. 10 Audit Scotland Finance Bulletin 2023/24: Integration Joint Boards There was submitted a report by the Director of Finance & Resources in relation to the Audit Scotland Finance bulletin 2023/24: Integration Join Boards (IJBs) which was attached as an appendix to the report,
Page 5
Councillor Andy Doig proposed that a briefing on the IJB and transformative change be brought to a future meeting of the Audit, Risk & Scrutiny Board. This was agreed. DECIDED: (a) That the content of the report, and the full Audit Scotland bulletin, attached as an appendix to the report, be noted; and (b) That a briefing on the IJB and transformative change be brought to a future meeting of the Audit, Risk & Scrutiny Board. 11 Audit, Risk & Scrutiny Board Annual Report 2024/25 There was submitted a report by the Director of Finance & Resources relative to the Board’s 2024/25 Annual Report The Senior Committee Services Officer requested that prior to the report going to Council in June that: the table at paragraph 9.1 within the report be updated to reflect the development sessions held on Friday 16 May and Monday 19 May; that the action plan drawn up from the development sessions be incorporated as an appendix into the report; that a sentence be added to the report to advise that the Board had complied with the CIPFA position statement 2022; and that the Programme of Reviews be reported to the Audit Board in September. This was agreed. DECIDED: (a) That prior to the report going to Council in June, the table at paragraph 9.1 within the report be updated to reflect the development sessions held on Friday 16 May and Monday 19 May 2025; (b) That the action plan drawn up from the development sessions be incorporated as an appendix into the report; (c) That a sentence be added to the report to advise that the Board had complied with the CIPFA position statement 2022; (d) That the Programme of Reviews be reported to the Audit Board in September; (e) That the Audit, Risk & Scrutiny Board Annual Report 2023/24 be otherwise noted; and (f) That it be agreed that the report be submitted to the next meeting of the Council to be held on 27 June 2024, in line with best practice guidance. EXCLUSION OF PRESS AND PUBLIC The Board resolved that the press and public be excluded from the meeting during consideration of the following item of business 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 1 of Part I of Schedule 7A of the Local Government (Scotland) Act 1973.
Page 6
12 Summary of Internal Audit Investigation/Review Reports for period 1 January to 25 April 2025 There was submitted a report by the Chief Auditor relative to the requirement in terms of the Public Sector Internal Audit Standards (PSIAS) that Internal Audit reported on the findings and conclusions of audit engagements to the Board. The appendix to the report provided a summary of the findings of an internal audit investigation. DECIDED: That the summary of Audit Reports finalised during the period from 1 January to 25 April 2025 be noted.