Agenda frontsheet
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 Comhairle Earra-Ghàidheal Agus Bhòid Customer Services Executive Director: Douglas Hendry Kilmory, Lochgilphead, PA31 8RT Tel: 01546 605522 DX 599700 LOCHGILPHEAD 6 March 2025 NOTICE OF MEETING A meeting of the AUDIT AND SCRUTINY COMMITTEE will be held BY MICROSOFT TEAMS on THURSDAY, 13 MARCH 2025 at 10:00 AM, which you are requested to attend. Douglas Hendry Executive Director BUSINESS 1. APOLOGIES FOR ABSENCE 2. DECLARATIONS OF INTEREST 3. MINUTES (Pages 3 - 8) Minutes of the Audit and Scrutiny Committee held on 17 December 2024 AUDIT ITEMS 4. INTERNAL AUDIT AND COUNTER FRAUD SUMMARY OF ACTIVITIES (Pages 9 - 18) Report by Chief Internal Auditor 5. INTERNAL AND EXTERNAL AUDIT REPORT FOLLOW UP 2024-25 (Pages 19 - 38) Report by Chief External Auditor 6. INTERNAL AUDIT REPORTS TO AUDIT AND SCRUTINY COMMITTEE 2024/2025 (Pages 39 - 62) Report by Chief Internal Auditor • Oban Airport • Data and Information Security – Data Platform SCRUTINY ITEMS 7. AUDIT PROGRESS REPORT (Pages 63 - 72) Report by Forvis Mazars
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8. VERBAL UPDATE BY CHAIR OF SCRUTINY PANEL 9. SCRUTINY FRAMEWORK AND MANUAL ANNUAL REVIEW (Pages 73 - 96) Report by Chief Internal Auditor 10. SCRUTINY - IDENTIFICATION OF A TOPIC 2025-2026 (Pages 97 - 100) Report by Chief Internal Auditor 11. TREASURY MANAGEMENT UPDATE QUARTER ENDED 31 DECEMBER 2024 (Pages 101 - 110) Report by Head of Financial Services 12. TREASURY MANAGEMENT STRATEGY AND ANNUAL INVESTMENT STRATEGY (Pages 111 - 152) Report by Head of Financial Services 13. 2024/2025 UNAUDITED ANNUAL ACCOUNTS PREPARATIONS (Pages 153 - 156) Report by Head of Financial Services 14. INTERNAL AUDIT STRATEGY 2025-28 AND AUDIT PLAN 2025-26 (Pages 157 - 200) Report by Chief Internal Auditor 15. INTERNAL AUDIT CHARTER AND INTERNAL AUDIT MANUAL (Pages 201 - 264) Report by Chief Internal Auditor 16. INTERNAL AUDIT - GLOBAL INTERNAL AUDIT STANDARDS AND APPLICATION NOTE FOR UK PUBLIC SECTOR (Pages 265 - 270) Report by Chief Internal Auditor 17. RIPSA ANNUAL REPORT (Pages 271 - 272) Report by Governance and Risk Manager REPORT FOR NOTING 18. DRAFT AUDIT AND SCRUTINY COMMITTEE WORKPLAN (Pages 273 - 276) For noting and updating Audit and Scrutiny Committee Janice Wason Hall (Chair) Councillor Daniel Hampsey Councillor Graham Hardie Councillor Fiona Howard Councillor Reeni Kennedy-Boyle Councillor Gary Mulvaney (Vice-Chair) Councillor Andrew Vennard Contact: Shona Barton Tel: 01436 657605