Minutes of meeting
Renfrewshire Council · 18 August 2025
Back to Audit, Risk and Scrutiny Board — 18 August 2025 and its agenda
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Minute of Meeting Audit, Risk and Scrutiny Board Date Time Venue Monday, 18 August 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; E Henry, Head of Education and J Trainer, Head of Children & Justice Social Work (both Children’s Services); G Hutton, Head of Operations & Service Development; L Feely, Head of Housing and G Darbyshire, Senior Service Development Manager (all Environment, Housing & Infrastructure); M Conaghan, Head of Corporate Governance, R Cree, Head of People & Organisational Development; K Campbell, Chief Auditor, Emma Shields, Strategic Service Delivery Manager, E Currie, Senior Committee Services Officer and J Barron, Committee Services Officer (all Finance & Resources); and L Cameron, Head of Health & Social Care (Paisley) (Interim) (Renfrewshire Health & Social Care Partnership). Also in Attendance R Lister, Director, Public Sector Audit (Azets) and A Kolodziej, Senior Manager (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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Apology Councillor Mylet. Transparency Statement Councillor Smith declared that he had a connection to agenda item 2 by reason that his place of employment had received funding from the Glasgow City Region Deal. However, he indicated that he had applied the objective test and did not consider he had an interest to declare. Declarations of Interest There were no declarations of interest intimated prior to commencement of the meeting. 1 Summary of Internal Audit Reports 26 April – 30 June 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 the category of assurance, service, assurance rating and gave recommended risk ratings for each engagement as either critical, important, good practice or service improvement. A summary of the findings was also provided in relation to final reports issued for those engagements completed during the period 26 April to 30 June 2025. DECIDED: That the summary of Internal Audit findings report for the period 26 April to 30 June 2025 be noted. 2 Summary of Internal Audit Activity in Partner Organisations 26 April – 30 June 2025 There was submitted a report by the Chief Auditor relative to the outcomes of audits under-taken 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 26 April and 30 June 2025. DECIDED: That the audit reports and audit summaries considered by the partner bodies be noted.
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3 Internal Audit and Counter Fraud Progress and Performance for Period to 30 June 2025 There was submitted a report by the Chief Auditor relative to Internal Audit and Counter Fraud performance from 1 April to 30 June 2025 in terms of the delivery of the Audit Plan for the year and outlining actual performance against targets set by the Director of Finance & Resources. The report also detailed the progress made against local and national initiatives involving Internal Audit and the Counter Fraud Team during the reporting period. DECIDED: That the Internal Audit and Counter Fraud Team progress and performance from 1 April to 30 June 2025 be noted. 4 Global Internal Audit Standards in the Public Sector There was submitted a report by the Chief Auditor relative to the new Global Internal Audit Standards (GIAS), introduced by the Institute of Internal Auditors (IIA), which came into force in January 2025. The report noted that auditors working in the UK public sector must follow the requirements of the Global Internal Audit Standards and the additional requirements set out in the Application Note and referred to this professional framework as Global Internal Audit Standards in the UK Public Sector. (GIAS in the UKPS). The report highlighted that Internal Audit Teams must work in accordance with the new standards from 1 April 2025 in order to build up their conformance. The outcomes of a self-assessment gap analysis exercise by the Chief Auditor and improvement actions identified were detailed within the appendix to the report. DECIDED: (a) That the results of the self-assessment exercise undertaken to ensure compliance with the Global Internal Audit Standards in the UK Public Sector be noted; and (b) That the actions to be undertaken to ensure full compliance with the framework be noted. 5 The National Fraud Initiative 2024-2028 Strategy There was submitted a report by the Chief Auditor relative to Audit Scotland’s report on the National Fraud Initiative (NFI) 2022/23, published in February 2025 and attached as Appendix 1 to the report. The strategy aimed to enhance the NFI through innovation, increased data access and insight, whilst maintaining the highest standards of service quality and data security. The report highlighted that by improving training and support for participants and fostering greater engagement, it would maximise fraud detection outcomes and build new counter fraud partnerships across sectors. DECIDED: That the report from Audit Scotland on the National Fraud Strategy be noted.
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6 Audit Scotland Briefing: Additional Support for Learning There was submitted a report by the Director of Children’s Services relative to Audit Scotland’s report on Additional Support Learning. The report summarised the status of Additional Support for Learning (ASL) in Scotland and the challenges facing the sector. The report advised that the Audit Scotland report called on the Scottish Government to make fundamental changes to how they resourced and measure ASL. DECIDED: That the contents of the Audit Scotland report and the implications for ASL within Renfrewshire Council be noted. 7 Audit Scotland: Local Government Budgets 2025/26 There was submitted a report by the Director of Finance & Resources relative to the Audit Scotland publication ‘Local Government Budgets 2025/26’ published in May 2025. The report provided an overview of the publication. DECIDED: That the contents of the report be noted. 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. 8 Summary of Internal Audit Investigation/Review Reports for period 26 April to 30 June 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 26 April to 30 June 2025 be noted.