Internal Audit Reports to Audit and Scrutiny Committee 2025/2026
Argyll and Bute Council · 4 September 2025
Back to Audit and Scrutiny Committee — 4 September 2025 and its agenda
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ARGYLL AND BUTE COUNCIL AUDIT AND SCRUTINY COMMITTEE FINANCIAL SERVICES 4 SEPTEMBER 2025 INTERNAL AUDIT REPORTS TO AUDIT AND SCRUTINY COMMITTEE 2025/2026 1. EXECUTIVE SUMMARY 1.1 There are two audits being reported to the Audit and Scrutiny Committee. 1.2 The table below provides a summary of the conclusions for the audits performed. The full reports are included as appendices to this report. Audit Name Level of Assurance High Actions Medium Actions Low Actions VFM Actions Education Maintenance Allowance Substantial 0 2 0 0 Music Service High 0 0 0 0 1.3 Internal Audit provides a level of assurance upon completion of audit work. A definition for each assurance level is documented in each audit report. 2. RECOMMENDATIONS 2.1 Audit and Scrutiny Committee to review and endorse this summary report and the detail within each individual report. 3. DETAIL 3.1 A high level summary of each completed audit report is noted below: Education Maintenance Allowance: this audit provided a substantial level of assurance. This means that internal control, governance and the management of risk is sound. However, there are minor areas of weakness which put some system objectives at risk and specific elements of residual risk that are slightly above an acceptable level and need to be addressed within a reasonable timescale. Appropriate arrangements are in place to process applications, payments and submit accurate monthly claims and year-end schedules. Awards of EMA payments were made appropriately following submission of the required documentation in support of their formal application, however, inaccuracies in maintaining attendance records resulted in 2 errors, one payment was made and one withheld incorrectly. All payments and costs incurred were aligned with details held on the Council’s general ledger and correctly reflected in the total value requested for reimbursement from Scottish Government in accordance with the terms and conditions of the offer of grant.
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Music Services: this audit provided a high level of assurance. This means that internal control, governance and the management of risk are at a high standard. Only marginal elements of residual risk have been identified with these either being accepted or dealt with. A sound system of control designed to achieve the system objectives is in place and being applied consistently. The Instrumental Music Service in Argyll and Bute: Employee Induction / IMS Operational Guidance is the overarching, document for the delivery of music services in schools and includes details of standard forms to be used. The Procedural Timeline supports the Operational Guidance document by providing details of keys tasks, activities and the due by dates, throughout the academic year. These documents and standard forms are available to all music instructors on the google drive. There are plans in place to provide equitable access to music services and piping tuition across all Council areas, these are reviewed and adjusted annually. Instructor capacity and rurality can create gaps in provision which are closely monitored by the Education Officer, who plans and priorities Youth Music Initiative projects to cover these gaps, rotating the areas/ schools and age groups, to provide as equitable provision as possible. Music services across the Council areas receive funding from the Scottish Government, the Youth Music Initiative funding via Creative Scotland and a donation from The Argyllshire Gathering Trust (AGT). Checks of financial records, publicity and copies of the required reports have been reviewed and confirm that all funding requirements are being met and reported upon. 4. CONCLUSION 4.1 Management has accepted each of the reports submitted and have agreed responses and timescales in the respective action plans. 5. IMPLICATIONS 5.1 Policy – None 5.2 Financial – None 5.3 Legal – None 5.4 HR – None 5.5 Customer Service – None 5.6 Risk – The implementation of recommendations contained in audit reports may help mitigate the risk to the Council 5.7 Climate Change – None 5.8 Fairer Scotland Duty – None 5.9 Equalities - protected characteristics – None 5.10 Consumer Duty – None 5.11 Island Communities – None 5.12 Children’s Rights and Wellbeing – None Paul Macaskill Chief Internal Auditor 4 September 2025 For further information contact: Paul Macaskill, Chief Internal Auditor Tel: 01546 604108 Email: paul.macaskill@argyll-bute.gov.uk
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APPENDICES 1. Education Maintenance Allowance 2. Music Service