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Scrutiny - Identification of a Topic 2025-2026

Argyll and Bute Council · 13 March 2025
Back to Audit and Scrutiny Committee — 13 March 2025 and its agenda

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ARGYLL AND BUTE COUNCIL  AUDIT AND SCRUTINY COMMITTEE 
FINANCIAL SERVICES  13 MARCH 2025 
SCRUTINY – IDENITIFICATION OF A TOPIC 2025-26 
1. INTRODUCTION  
1.1 The objective of the report is to provide the Audit and Scrutiny Committee
(the Committee) with an update arising from the recent engagement on
potential scrutiny options in order to identify a topic to take forward in the
context of the Scrutiny Manual and Framework as part of the Committee’s
scrutiny role for 2025-26.  
2. RECOMMENDATIONS  
2.1 The Audit and Scrutiny Committee is asked to:  
2.1.2 Consider and determine whether the topic for 2025-26 will be a review of the
Council’s readiness and preparation for compliance with the ‘Biodegradable
Municipal Waste Landfill Ban’ both based on the responses provided to the
Chief Internal Auditor as part of the recent communications with the
Committee and the Committee’s previous wish to maintain overview of
progress in this area and, in accordance with the agreed process of
assessment which is detailed in the Scrutiny Framework and Manual.  
2.1.3  In the event of the Committee being minded to approve the review of the
Council’s ‘Biodegradable Municipal Waste Landfill Ban’ arrangements as the
area identified for scrutiny in 2025-26, determine whether it should proceed on
the basis of a bi-annual presentation from the Interim Head of Service and/or
his staff spread throughout the year to the Committee sitting in its scrutiny role
or seek to appoint a Panel Chair and two further Members to form a Scrutiny
Panel for the review which will commence within financial year 2025-26.    
3 DETAIL  
3.1 The development of the scrutiny function has progressed successfully, and in
in the new format, a total of three reviews have been undertaken. The
Committee have found such reviews helpful in discharging their role in relation
to scrutiny and at the last meeting sought to identify a topic for 2025/26
financial year which would be of benefit to the Council. It is also important to
balance the Committees work in relation to scrutiny with its primary duty of
which is to seek the successful delivery of the agreed Internal audit Plan.    
3.2  There are no minimum or maximum number of scrutiny reviews that require to
be undertaken, however, such reviews should flow from identifiable ‘issues’,
and where there is a remit, taking cognisance of the limitations. A significant
amount of resource can be expended on such reviews and as a section we
need to balance this with available staff resources. In terms of balance in
2025/26 it would be helpful for the Committee to consider that one review will
be undertaken during the financial year, allowing staff resources to be

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3.3 
3.4
balanced between this type of work, internal audit work and planned
professional training for a member of staff normally involved in scrutiny work. 
In discussion with the Interim Head of Service Roads and Infrastructure, and
given the limited capacity within his team, one option is to have two
presentations from the Interim Head of Service and/or his staff spread
throughout the year to the Committee sitting in its scrutiny role, with the
options to ask questions and seek further information where that is required.
This option would be preferential given the competing demands on the service
and would fit in with the overall expectations of the Committee’s scrutiny
duties. 
The Council’s Strategic Risk Register (SRR) makes specific reference of the
‘Biodegradable Municipal Waste Landfill Ban’ as a key area of risk for the
Council and further sets out both the mitigating and ongoing actions being
taken to address this risk. It would therefore be prudent of the Committee to
consider this area, should it so wish, as the scrutiny topic for 2025/26.  
3.5  In 2025/26 the Chief Internal Auditor (CIA) plans to engage with the
Committee in identifying scrutiny work for 2026/27 and which can be agreed
by the Committee before the start of that financial year. This process will give
the opportunity for scrutiny work to be planned in sufficient time and before
the start of the relevant financial year the review will be undertaken.     
Approach to Scrutiny previously agreed by the Committee– Context and
Background 
3.6 In order to provide further and more context to the development of ‘scrutiny
reviews’; a Development Session was held to establish the process to be
adopted by the Committee to identify and prioritise potential scrutiny topics
and of the overall approach adopted to scrutiny topics which has been a
combination of panel reviews and ‘scrutiny lite’ where relevant officers have
been asked to present at Committee or at Development Sessions on topics of
interest to the Committee. 
3.7 In particular the CIA asked the Committee to consider some key questions.
These, and the Committee responses, are summarised in the table below.  
3.8 Question Committee Response
Should Scrutiny topics
originate from all members
and senior officers or from
Committee members?
There needs to be a degree of flexibility to
change topics and to be able to react quickly
to an ever-changing environment. 
It is for the Committee to determine scrutiny
topics. 
If topics originate from the
committee should this be
via discussions at
Committee or development
sessions? 
We may need to meet as a Committee more
often however these could be less formal
meetings and held virtually. Further thought
can be given to this as to some extent it will
depend on the number of emerging topics to
be considered for scrutiny.

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Do we still need an annual
scrutiny plan or should
topics for scrutiny ‘emerge’
as the year goes by?
We don’t need a plan we should allow items
to emerge. 
Do we still need the detailed
prioritisation process? 
The prioritisation process is there as a tool if
we need it but we don’t need to use to
assess every scrutiny topic. 
Do we have the right
balance between ‘full blown’
panel approach vs Scrutiny
Lite? 
There has been value in having the full
panels but these are resource intensive and
we should look to make use of a scrutiny lite
approach where appropriate.  Once a topic
is decided then the Committee can decide
what the best Scrutiny approach to adopt is. 
3.9 The CIA has reviewed and updated, where identified, the Scrutiny Framework
and Manual in 2024/25 and will do so on an annual basis in order that the
approach to scrutiny work is both focused, appropriate and reflects the best
approach taking cognisance of the Committee’s views. 
4. CONCLUSION  
4.1 The scrutiny process continues to evolve as each review is progressed. 
Members and officers continue to identify areas for improvement and these
will be addressed as they are raised.  It is planned one scrutiny topic will be
taken forward for inclusion in the scrutiny work plan for 2025-26, specifically,
the Council’s ‘Biodegradable Municipal Waste Landfill Ban’ arrangements. 
5 IMPLICATIONS  
5.1 Policy - None
5.2 Financial -None
5.3 Legal -None
5.4 HR - None
5.5 Fairer Scotland Duty - None
5.5.1 Equalities – protected characteristics – None 
5.5.2 Socio-Economic Duty – None
5.5.3 Islands - None
5.6
5.7
5.8
5.9
Climate Change
Risk – None
Customer Service - None
The Rights of the Child (UNCRC) – None 
Paul Macaskill 
Chief Internal Auditor
13 March 2025                                                  
For further information contact: 
Paul Macaskill, Chief Internal Auditor (01546 604108)