Agenda Contents
Moray Council · 25 March 2026
Back to Audit and Scrutiny Committee — 25 March 2026 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, 25 March 2026 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, 25 March 2026 at 09:30. BUSINESS 1. Sederunt 2. Declaration of Group Decisions and Members Interests * 3. Minute of meeting of 19 November 2025 5 - 12 4. Written Questions ** 5. Internal Audit Section Update Report Report by Service Manager Internal Audit and Risk 13 - 72 6. Internal Audit Review - Levelling Up Fund Report by Service Manager Internal Audit and Risk 73 - 86 7. Internal Audit Review – Democracy and Governance Report by Service Manager Internal Audit and Risk 87 - 118 8. Internal Audit Review – Procurement and Creditor Payments Report by Service Manager Internal Audit and Risk 119 - 138 9. Internal Audit Review – Counter Fraud Review Report by Service Manager Internal Audit and Risk 139 - 160 10. Internal Audit Plan 2026-27 Report by Service Manager Internal Audit and Risk 161 - 198
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11. Annual Audit Plan for the Year Ending 31 March 2026 Report by Executive Director Finance, Strategy and Transformation 199 - 252 12. Accounts Commission Report - Comhairle nan Eilean Siar - Cyber-attack affecting operations and services Report by Service Manager Internal Audit and Risk 253 - 258 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. 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