Agenda Contents
Moray Council · 18 June 2026
Back to Audit and Scrutiny Committee — 18 June 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 Thursday, 18 June 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 Thursday, 18 June 2026 at 09:30. BUSINESS 1. Sederunt 2. Declaration of Group Decisions and Members Interests * 3. Minute of meeting of 25 March 2026 7 - 14 4. Written Questions ** 5. Internal Audit Section Update Report Report by Service Manager Internal Audit and Risk 15 - 102 6. Internal Audit Review - Milnes High School Report by Service Manager Internal Audit and Risk 103 - 118 7. Internal Audit Review - Capital Plan Project Review Report by Service Manager Internal Audit and Risk 119 - 130 8. Internal Audit Review - Common Good Fund Report by Service Manager Internal Audit and Risk 131 - 148 9. Internal Audit Review - Payroll Report by Service Manager Internal Audit and Risk 149 - 162 10. Internal Audit Follow Up Review - Adult Social Care Commissioning Report by Service Manager Internal Audit and Risk 163 - 186
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11. Internal Audit Annual Report - 2025-26 Report by Service Manager Internal Audit and Risk 187 - 206 12. National Fraud Initiative 2024-25 Report by Service Manager Internal Audit and Risk 207 - 214 13. Best Value Thematic Review 2025-26 - Asset Management Report by Executive Director Finance, Strategy and Transformation 215 - 248 14. Local Government Benchmarking Framework 2024-25 Results Report by Executive Director Finance, Strategy and Transformation 249 - 280 15. Guidance on Agenda Items Report by Executive Director Finance, Strategy and Transformation 281 - 290 16. Grant Thornton - Audit progress report and sector updates Report by Executive Director Finance, Strategy and Transformation 291 - 314 17. Annual Governance Statement Report by Chief Executive 315 - 334 Summary of Audit and Scrutiny Committee functions: The Committee is responsible for upholding high standards of probity and public accountability, overseeing the Council’s audit and governance arrangements, and carrying out scrutiny of service performance and improvement. Its remit includes reviewing reports from Internal Audit, Audit Scotland, and the External Auditor; supporting governance, risk management, internal controls, anti-fraud measures, and financial procedures; agreeing and monitoring the annual audit plan; and considering annual assurance and governance statements. It also scrutinises policy, service delivery, and performance issues where progress is insufficient, considers improvement themes and benchmarking information across Council services, reviews findings from external regulators and corporate improvement frameworks, and from June 2027 will consider the Council’s draft Annual Accounts before final approval by the Council.
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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