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Argyll and Bute Council · 16 June 2026
Back to Argyll and Bute HSCP Audit and Risk Committee — 16 June 2026 and its agenda

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Page 1

9 June 2026 
NOTICE OF MEETING 
A meeting of the ARGYLL AND BUTE HSCP AUDIT AND RISK COMMITTEE will be held BY
MICROSOFT TEAMS on TUESDAY, 16 JUNE 2026 at 10:30 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 17 February 2026 
4. AUDIT AND RISK COMMITTEE ANNUAL REPORT 2025-26 (Pages 7 - 14)  
Report by Chair of Audit and Risk Committee 
5. ANNUAL AUDIT PLAN - ARGYLL AND BUTE INTEGRATION JOINT BOARD -
YEAR ENDING 31 MARCH 2026 (Pages 15 - 58)  
Report by External Auditors, Forvis Mazars 
6. UNAUDITED ANNUAL ACCOUNTS 2025/26 (Pages 59 - 98)  
Report by Head of Finance 
7. INTERNAL AUDIT UPDATE (Pages 99 - 108)  
Report by Chief Internal Auditor, Argyll and Bute Council 
8. HSCP 2025/26 INTERNAL AUDIT ANNUAL REPORT (Pages 109 - 126)  
Report by Chief Internal Auditor, Argyll and Bute Council 
9. REVIEW OF CARE ASSESSMENT AND RESOURCES ALLOCATION (Pages 127 -
144)  
Report by Chief Internal Auditor, Argyll and Bute Council 
10. STRATEGIC RISK REGISTER REVIEW (Pages 145 - 156)  
Report by Head of Finance 
11. INTEGRATION JOINT BOARDS - FINANCE BULLETIN 2024/25 (Pages 157 - 182)  
Report by Head of Finance 
12. AUDIT SCOTLAND: PUBLICATIONS (Pages 183 - 394)  
Report by Head of Finance

Page 2

13. DATE OF NEXT MEETING 
Tuesday 22 September 2026 
Argyll and Bute HSCP Audit and Risk Committee 
Councillor Kieron Green (Chair) Emily Austin
Councillor Ross Moreland Janice Preston   
Contact: Hazel MacInnes, Senior Committee Officer  Tel: 01546 604269