Argyll and Bute HSCP Audit and Risk Committee held on 23 September 2025
Argyll and Bute Council · 19 November 2025
Back to Argyll and Bute HSCP Integration Joint Board (IJB) — 19 November 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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MINUTES of MEETING of ARGYLL AND BUTE HSCP AUDIT AND RISK COMMITTEE held BY MICROSOFT TEAMS on TUESDAY, 23 SEPTEMBER 2025 Present: Councillor Kieron Green (Chair) Emily Austin Councillor Ross Moreland Attending: Evan Beswick, Chief Officer, Argyll and Bute HSCP James Gow, Head of Finance, Argyll and Bute HSCP Paul MacAskill, Chief Internal Auditor, Argyll and Bute Council Caroline Robertson, Head of Adults – Hospital and Community Services, Argyll and Bute Council Mhairi Weldon, Senior Audit Assistant, Argyll and Bute Council Peter Hawkins, Forvis Mazars Lynsey Innis, Committee and Democratic Services Officer, Argyll and Bute Council 1. APOLOGIES FOR ABSENCE The Chair welcomed everyone to the meeting. Apologies were intimated on behalf of Janice Preston. 2. DECLARATIONS OF INTEREST (IF ANY) There were no declarations of interest intimated. 3. MINUTES The Minute of the previous meeting of the Argyll and Bute HSCP Audit and Risk Committee, held on 20 June 2025, was approved as a correct record. 4. AUDIT 2024/25 ANNUAL ACCOUNTS (a) Verbal Update The Committee considered a verbal update regarding the progress and current status of ongoing work associated with the completion and delivery of the Annual Audit for 2024-25. Decision The Audit and Risk Committee noted the contents of the update provided. (Reference: Verbal Update by Forvis Mazars)
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(b) External Audit Correspondence and Assurance Having noted that the External Auditor had requested specific assurances from members of the Audit and Risk Committee and management regarding the audit of the Integration Joint Board for financial year 2024/25, the Committee gave consideration to a report which aimed to provide these assurances. Draft responses from the Chair of the Audit and Risk Committee were also considered. Decision The Audit and Risk Committee:- 1. noted the correspondence to the Audit and Risk Committee from Forvis Mazars, as attached at appendix 1 to the report; 2. reviewed and approved the draft response, as presented at appendix 2 to the report; and 3. noted the correspondence from Forvis Mazars addressed to the Chief Financial Officer (CFO) and the draft response, as attached at appendix 3 and 4 to the report. (Reference: Report by Head of Finance, dated 23 September 2025, submitted) 5. INTERNAL AUDIT UPDATE Consideration was given to a report which provided an update on the work carried out by Argyll and Bute Council’s Internal Audit Team on audits which were of operational relevance to the Committee. Decision The Audit and Risk Committee reviewed and considered the progress on completion of the internal audit recommendations. (Reference: Report by Chief Internal Auditor, dated 23 September 2025, submitted) 6. REVIEW OF GOVERNANCE ARRANGEMENTS The Committee gave consideration to a report which provided a level of assurance upon completion of audit work which focused on Governance arrangements. Decision The Audit and Risk Committee reviewed and endorsed the Internal Audit report on Governance arrangements. (Reference: Report by Chief Internal Auditor, dated 23 September 2025, submitted)
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7. PARTNERSHIP WORKING The Committee gave consideration to a report which provided a level of assurance upon completion of audit work which focused on Partnership Working. Decision The Audit and Risk Committee reviewed and endorsed the Internal Audit report on Partnership Working. (Reference: Report by Chief Internal Auditor, dated 23 September 2025, submitted) 8. AUDIT SCOTLAND PUBLICATIONS Consideration was given to a report which highlighted three recent Audit Scotland publications. The publications were:- • Delivering for the Future • Quality of Public Audit in Scotland • The 2023/24 Audit of Glasgow City Council Decision The Audit and Risk Committee noted the Audit Scotland publications highlighted within the report. (Reference: Report by Head of Finance, dated 23 September 2025, submitted) 9. DATE OF NEXT MEETING - 16 DECEMBER 2025 The Audit and Risk Committee noted that their next meeting was scheduled to take place on Tuesday, 16 December 2025.