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Argyll and Bute Council · 22 September 2026
Back to Argyll and Bute HSCP Audit and Risk Committee — 22 September 2026 and its agenda

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Page 1

15 September 2026 
NOTICE OF MEETING 
A meeting of the ARGYLL AND BUTE HSCP AUDIT AND RISK COMMITTEE will be held BY
MICROSOFT TEAMS on TUESDAY, 22 SEPTEMBER 2026 at 9:30 AM, which you are requested
to attend. 
BUSINESS 
1. APOLOGIES FOR ABSENCE 
2. DECLARATIONS OF INTEREST (IF ANY) 
3. MINUTES (Pages 3 - 6)  
Argyll and Bute HSCP Audit and Risk Committee held on 16 June 2026 
4. INTERNAL AUDIT UPDATE (Pages 7 - 18)  
Report by Chief Internal Auditor, Argyll and Bute Council 
5. INTERNAL AUDIT REPORT STAKEHOLDER ENGAGEMENT (Pages 19 - 40)  
Report by Chief Internal Auditor, Argyll and Bute Council 
6. INTERNAL AUDIT REPORT RISK MANAGEMENT (Pages 41 - 56)  
Report by Chief Internal Auditor, Argyll and Bute Council 
7. EXTERNAL AUDIT CORRESPONDENCE AND ASSURANCE (Pages 57 - 82)  
Report by Head of Finance 
8. AUDIT SCOTLAND PUBLICATIONS (Pages 83 - 258)  
Report by Head of Finance 
9. INTERNAL AUDIT CONTRACT (Pages 259 - 262)  
Report by Head of Finance
E1 10. INTERNAL AUDIT REPORT DIRECT PAYMENTS (Pages 263 - 282)  
Report by Chief Internal Auditor, Argyll and Bute Council 
11. DATE OF NEXT MEETING 
Tuesday 15 December 2026 
The Committee will be asked to pass a resolution in terms of Section 50(A)(4) of the Local
Government (Scotland) Act 1973 to exclude the public for items of business with an “E” on the
grounds that it is likely to involve the disclosure of exempt information as defined in the
appropriate paragraph of Part I of Schedule 7a to the Local Government (Scotland) Act 1973.

Page 2

The appropriate paragraphs are:- 
E1 Paragraph 3   Information relating to any particular applicant for, or recipient or former
recipient of, any service provided by the authority. 
Paragraph 4  Information relating to any particular applicant for, or recipient or former
recipient of, any financial assistance provided by the authority. 
Argyll and Bute HSCP Audit and Risk Committee 
Councillor Kieron Green (Chair) Councillor Ross Moreland
Janice Preston Brian Steven   
Contact: Katie McKenzie, Committee Services Officer - 01546 604465