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Workplan

Argyll and Bute Council · 4 September 2025
Back to Audit and Scrutiny Committee — 4 September 2025 and its agenda

Text extracted from the council's PDF. Layout and reading order may differ from the original.

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Page 1

Audit & Scrutiny Committee Work Plan 2025 
This is an outline plan to facilitate forward planning of reports to the Audit & Scrutiny Committee 
Report  Lead Service Regularity
4 September 2025 – Hybrid Meeting Reports to Committee Services by 11 August 2025
Internal Audit and Counter Fraud Summary of Activities Chief Internal Auditor Quarterly
Internal and External Audit Report Follow Up  Chief Internal Auditor Quarterly
Internal Audit Reports to Audit and Scrutiny Committee 2025/26 Chief Internal Auditor Quarterly
External Audit Progress Report Forvis Mazars – Mark Outterside Quarterly
2025-26 Treasury Management Update as at 30 June 2025 Interim Head of Financial Services Annual
PSIAS Self-Assessment  Chief Internal Auditor Annual
Corporate Complaints Annual Report 2024-25  Governance, Risk and Safety Manager Annual
Freedom of Information Annual Report 2024-25  Governance, Risk and Safety Manager Annual
Audit & Scrutiny Committee 2024/25 Annual Report  Audit & Scrutiny Committee Chair Annual
Strategic Risk Assurance Mapping Chief Internal Auditor Annual
Strategic Risk Register Update  Chief Executive Annual
16 December 2025 Reports to Committee Services by 21 November 2025
Internal Audit and Counter Fraud Summary of Activities Chief Internal Auditor Quarterly
Internal and External Audit Report Follow Up  Chief Internal Auditor Quarterly
Internal Audit Reports to Audit and Scrutiny Committee 2025/26 Chief Internal Auditor Quarterly
Verbal Update by Chair(s) of Scrutiny Panel Chair and Vice Chair of Audit & Scrutiny Committee   Quarterly
External Audit Progress Report Forvis Mazars – Mark Outterside Quarterly
Performance Reporting Update (to include reference to LGBF) Chief Executive/Head of Customer Support Services/HR
& OD Manager – Carolyn Cairns/Jennifer Coyle
Annual
Council Annual Report 2025/26 Head of Customer Support Services Annual
Annual Auditors Report Forvis Mazars – Mark Outterside Annual
Draft Thematic Review Forvis Mazars – Mark Outterside Annual
2024-25 Audited Annual Accounts Forvis Mazars – Mark Outterside/Section 95 Officer/Head
of Financial Services
Annual
Treasury Management Strategy and Annual Investment Strategy –
Mid-year Review Report 2025/26 
Head of Financial Services Annual
12 March 2026 Reports to Committee Services by 16 February 2026

Page 2

Audit & Scrutiny Committee Work Plan 2025 
Internal Audit and Counter Fraud Summary of Activities Chief Internal Auditor Quarterly
Internal and External Audit Report Follow Up Chief Internal Auditor Quarterly
Internal Audit Reports to Audit and Scrutiny Committee 2025/26 Chief Internal Auditor Quarterly
Verbal Update by Chair(s) of Scrutiny Panel Chair and Vice Chair of Audit & Scrutiny Committee   Quarterly
External Audit Progress Report Forvis Mazars – Mark Outterside Quarterly 
RIPSA Annual Report Governance and Risk Manager Annual
Internal Audit 2025/26 Plan and Internal Audit Strategy 2025-2028 Chief Internal Auditor Annual
2025/26 Unaudited Annual Accounts Preparation Plan and
Timetable
Head of Financial Services Annual
2025-26 Treasury Management Update as at 31 December 2025 Head of Financial Services Annual
2026-27 Treasury Management Strategy and Annual Investment
Strategy
Head of Financial Services Annual
Internal Audit Charter and Internal Audit Manual Chief Internal Auditor Annual
Scrutiny Manual and Framework Annual Review  Chief Internal Auditor Annual
11 June 2026 Reports to Committee Services by 18 May 2026
Internal Audit and Counter Fraud Summary of Activities Chief Internal Auditor Quarterly
Internal and External Audit Report Follow Up Chief Internal Auditor Quarterly
Internal Audit Reports to Audit and Scrutiny Committee 2026/27 Chief Internal Auditor Quarterly 
Verbal Update by Chair(s) of Scrutiny Panel Chair and Vice Chair of Audit & Scrutiny Committee   Quarterly
External Audit Progress Report Forvis Mazars – Mark Outterside Quarterly
Internal Audit 2025-26 Annual Report  Chief Internal Auditor Annual
Scrutiny report on the Monitoring and Managing of Complaints Chief Internal Auditor (Scrutiny Panel) from March A&SC Annual
Annual Audit Plan for year ending 31 March 2026 Forvis Mazars – Mark Outterside Annual
Local Government in Scotland – Financial Bulletin 2024/25 
(Accounts Commission publication – timing will be subject to change, as this is
dependent on publication date)
Head of Financial Services Annual
Local Government Benchmarking Framework Report Head of Customer Support Services/OD Project Manager
(Chris Carr)
Annual
Unaudited Annual Accounts for year ending 31 March 2026 Head of Financial Services Annual
Treasury Management Annual Report 2025/26 Head of Financial Services Annual
Statement of Governance and Internal Control Governance, Risk and Safety Manager Annual