Agenda Contents
Moray Council · 10 September 2025
Back to Audit and Scrutiny Committee — 10 September 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Audit and Scrutiny Committee Wednesday, 10 September 2025 NOTICE IS HEREBY GIVEN that a Meeting of the Audit and Scrutiny Committee is to be held at Council Chambers, Council Office, High Street, Elgin, IV30 1BX on Wednesday, 10 September 2025 at 09:30. BUSINESS 1. Sederunt 2. Declaration of Group Decisions and Members Interests * 3. Resolution Consider, and if so decide, adopt the following resolution: "That under Section 50A (4) and (5) of the Local Government (Scotland) Act 1973, as amended, the public and media representatives be excluded from the meeting for Items 10 and 11 of business on the grounds that it involves the likely disclosure of exempt information of the class described in the relevant Paragraphs of Part 1 of Schedule 7A of the Act.” 4. Minute of meeting of 24 June 2025 7 - 14 5. Written Questions ** 6. Internal Audit Section Update Report Report by Service Manager Internal Audit and Risk 15 - 26 7. Internal Audit Review - Banking and Reconciliation Report by Service Manager Internal Audit and Risk 27 - 40 8. Internal Audit Review - Residential Care Report by Service Manager Internal Audit and Risk 41 - 66
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9. Public Sector Internal Audit Standards - External Quality Assessment of the Internal Audit Section - Follow Up Review Report by Service Manager Internal Audit and Risk 67 - 90 Item(s) which the Committee may wish to consider with the Press and Public excluded 10. Internal Audit Review - Secondary School Buildings and Grounds Security [Para 14] • 14. Information relating to action taken, or to be taken, in connection with the prevention, investigation or prosecution of crime. 11. Internal Audit Follow Up Review - St Giles Shopping Centre - Non-Domestic Rates [Para 6] • 6. Information relating to the financial or business affairs of any particular person(s); Summary of Audit and Scrutiny Committee functions: Audit Functions - Consider reports from the Council's internal auditor & Audit Scotland concerning Council Functions. Scrutiny Functions - Scrutinising the policies of the Council and their effectiveness in meeting the action plans of the Council as set out in the Corporate Development Plan and evaluating the actions of Committees in implementing the action plans set out in the Corporate Development Plan. Performance Monitoring - To receive reports on the performance of and trends within all of the Council’s services in terms of service standards and performance information. Standards - To ensure that the highest standards of probity and public accountability are demonstrated.
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Watching the Meeting You can watch the webcast live by going to: http://www.moray.gov.uk/moray_standard/page_43661.html Webcasts are available to view for 1 year following the meeting. You can also attend the meeting in person. If you wish to attend in person, please come to the High Street entrance door and a member of staff will let you into the Chamber.
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GUIDANCE NOTES * Declaration of Group Decisions and Members Interests - The Chair of the meeting shall seek declarations from any individual or political group at the beginning of a meeting whether any prior decision has been reached on how the individual or members of the group will vote on any item(s) of business on the Agenda, and if so on which item(s). A prior decision shall be one that the individual or the group deems to be mandatory on the individual or the group members such that the individual or the group members will be subject to sanctions should they not vote in accordance with the prior decision. Any such prior decisions will be recorded in the Minute of the meeting. ** Written Questions - Any Member can put one written question about any relevant and competent business within the specified remits not already on the agenda, to the Chair provided it is received by the Proper Officer or Committee Services by 5pm three working days prior to the day of the meeting, please see Standing Order 36 for deadlines. A copy of any written answer provided by the Chair will be published on the Council’s committee management system by 12pm the day before the meeting. The Member who has put the question may, after the answer has been published, may ask one supplementary question directly related to the subject matter at the meeting, but no discussion will be allowed. No supplementary question can be put or answered more than 10 minutes after the Council has started on the relevant item of business, except with the consent of the Chair. If a Member does not have the opportunity to put a supplementary question because no time remains, then he or she can submit it in writing to the Proper Officer who will arrange for a written answer to be provided within 7 working days.
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MORAY COUNCIL Audit and Scrutiny Committee SEDERUNT Councillor Scott Lawrence (Chair) Councillor Theresa Coull (Depute Chair) Councillor Peter Bloomfield (Member) Councillor Tracy Colyer (Member) Councillor John Divers (Member) Councillor Jérémie Fernandes (Member) Councillor Donald Gatt (Member) Councillor David Gordon (Member) Councillor Sandy Keith (Member) Councillor Marc Macrae (Member) Councillor Paul McBain (Member) Councillor Neil McLennan (Member) Councillor John Stuart (Member) Councillor Sonya Warren (Member) Mr Ivan Augustus (Non-Voting Member) Ms Margaret Wilson (Non-Voting Member) Clerk Name: Caroline O'Connor Clerk Telephone: 07779 999296 Clerk Email: committee.services@moray.gov.uk