Printed minutes
Argyll and Bute Council · 13 March 2025
Back to Audit and Scrutiny Committee — 13 March 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
MINUTES of MEETING of AUDIT AND SCRUTINY COMMITTEE held BY MICROSOFT TEAMS on THURSDAY, 13 MARCH 2025 Present: Janice Wason Hall (Chair) Councillor Graham Hardie Councillor Fiona Howard Councillor Reeni Kennedy- Boyle Councillor Gary Mulvaney Councillor Andrew Vennard Attending: Paul MacAskill, Chief Internal Auditor Carolyn Earl, Interim Head of Financial Services Shona Barton, Governance Manager Mhairi Weldon, Senior Audit Assistant Mark Outterside, Forvis Mazars The Chair asked the Committee to agreed that Item 7 (Audit Progress Report) of the Agenda be taken after Item 3 (Minutes) to enable Mr Outterside from Forvis Mazars to attend another meeting. The Chair also took the opportunity to congratulate Mhairi Weldon from the Internal Audit Team who has recently passed her final examination and qualified as a Chartered Member of the Institute of Internal Audit. Mhairi has been supported on the journey by Paul and his team and this is an excellent example of the Council’s “Growing our Own” approach which encourages staff to achieve their full potential. 1. APOLOGIES FOR ABSENCE Apologies for absence was intimated on behalf of Councillor Daniel Hampsey. 2. DECLARATIONS OF INTEREST There were no declarations of interest intimated. 3. MINUTES The Minute of the previous meeting, held on 17 December 2024, were approved as a correct record. 4. AUDIT PROGRESS REPORT The Committee gave consideration to a report and a verbal update on the progress and the current position of ongoing works in relation to the completion and delivery of the Annual Audit for 2024-25. Decision The Audit and Scrutiny Committee noted the contents of the report and the verbal update provided. (Reference: Report by Forvis Mazars dated 13 March 2025, submitted)
Page 2
Councillor Fiona Howard joined the meeting during consideration of the following item of business. 5. INTERNAL AUDIT AND COUNTER FRAUD SUMMARY OF ACTIVITIES The Committee gave consideration to a report providing a summary of Internal Audit activity and progress during quarter four of 2024/25 against the following areas:- Audits Completed • Oban Airport • Data Security & Information Security Audits in Planning/in Progress • Short-Term Lets • Bridges Asset Management Plan and Inspection Regime – In draft • Asbestos Management – In draft • External Placements • Trading Standards • Leasing – Estates • Stores • Disclosure Checks - protecting vulnerable groups The report also provided information on the work carried out on the 2024/25 Audit Plan and by the Counter Fraud Team (CFT). Decision The Audit and Scrutiny Committee reviewed and endorsed the Summary of Activities report. (Reference: Report by Chief Internal Auditor, dated 13 March 2025, submitted) 6. INTERNAL AND EXTERNAL AUDIT REPORT FOLLOW UP 2024-25 Consideration was given to a report which provided an update on all open actions as at 31 December 2024. The report included information on actions where the agreed implementation date had been rescheduled. Decision The Audit and Scrutiny Committee endorsed the contents of the report. (Reference: Report by Chief Internal Auditor dated 13 March 2025, submitted) 7. INTERNAL AUDIT REPORTS TO AUDIT AND SCRUTINY COMMITTEE 2024/2025 Consideration was given to a report containing the action plans in relation to the following two audits:- Oban Airport Data and Information Security – Data Platform Decision
Page 3
The Audit and Scrutiny Committee reviewed and endorsed the summary report and detail within each individual report. (Reference: Report by Chief Internal Auditor dated 13 March 2025, submitted) 8. VERBAL UPDATE BY CHAIR OF SCRUTINY PANEL The Chair provided information on the work of the Panel and noted that the final meeting will be held on 28 March 2025. She advised that the Panel had been chaired by Martin Caldwell and she was involved in a shadowing capacity. It was noted the scrutiny report on the monitoring and managing of complaints will be submitted to the June Audit and Scrutiny Committee for consideration. 9. SCRUTINY FRAMEWORK AND MANUAL ANNUAL REVIEW The Committee gave consideration to a report which highlighted the conclusion of the annual review to determine whether any changes are required to the Council’s Scrutiny Framework and Manual. Decision The Audit and Scrutiny Committee noted the outcome of the annual review of the Scrutiny Framework and Manual. (Reference: Report by the Chief Internal Auditor dated 13 March 2025, submitted) 10. SCRUTINY - IDENTIFICATION OF A TOPIC 2025-2026 The Committee gave consideration to a report which provided an update on 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. Decision The Audit and Scrutiny Committee:- 1. agreed that 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. agreed to form a Scrutiny Panel that would take forward the review and that the review would be scheduled to commence in the final quarter of 2025-2026; and 3. appointed Janice Wason Hall as the Panel Chair and Councillors Reeni Kennedy- Boyle and Gary Mulvaney as the two further Members. (Reference: Report by Chief Internal Auditor dated 13 March 2025, submitted)
Page 4
11. TREASURY MANAGEMENT UPDATE QUARTER ENDED 31 DECEMBER 2024 The Committee gave consideration to a report which provided an update on the Council’s treasury management activity during the quarter 1 October to 31 December 2024 and the overall position as at 31 December 2024. The report covered information on Economic background; Interest rate forecasts; Borrowing; Investments and Compliance with treasury and prudential limits. Decision The Audit and Scrutiny Committee noted the contents of the report and the treasury activity during the period 1 October to 31 December 2024. (Reference: Report by Section 95 Officer dated 17 January 2025, submitted) 12. TREASURY MANAGEMENT STRATEGY AND ANNUAL INVESTMENT STRATEGY Consideration was given to a report which outlined the proposed Treasury Management Strategy Statement and Annual Investment Strategy and set out the policy for the repayment of loans fund advances for 2025-26. Decision The Audit and Scrutiny Committee:- 1. noted that the report had been considered by the Policy and Resources Committee on 20 February 2025 and approved by full Council on 27 February 2025. Any recommendations arising from further scrutiny by the Audit and Scrutiny Committee will require to be presented to Council at the earliest opportunity; and 2. endorsed the Treasury Management Strategy and Annual Investment Strategy for 2025-26, and the Prudential and Treasury Indicators for 2025.26 to 2027-28. (Reference: Report by Section 95 Officer dated 13 February 2025, submitted) 13. 2024/2025 UNAUDITED ANNUAL ACCOUNTS PREPARATIONS Consideration was given to a report which outlined the plans in place for financial year end 31 March 2025 and the preparation of the Council’s Unaudited Accounts for 2024-25. Decision The Audit and Scrutiny Committee noted that plans are in place to prepare the Council’s Annual Accounts for the year ending 31 March 2025, consistent with the proper accounting practice and by the statutory deadline of 30 June 2025. (Reference: Report by Section 95 Officer, dated 19 February 2025, submitted) 14. INTERNAL AUDIT STRATEGY 2025-28 AND AUDIT PLAN 2025-26 The Committee gave consideration to a report which introduced the new Internal Audit Strategy covering 2025-28 and the Internal Audit Plan 2025-26.
Page 5
Decision The Audit and Scrutiny Committee:- 1. Approved the Internal Audit Strategy 2025-28, as attached at Appendix 1 to the report; and 2. Approved the Internal Audit Plan 2025-26, as attached at Appendix 2 to the report. (Reference: Report by Chief Internal Auditor, dated 13 March 2025, submitted) 15. INTERNAL AUDIT CHARTER AND INTERNAL AUDIT MANUAL Consideration was given to a report which outlined the proposed changes to the Internal Audit Charter and Internal Audit Manual. Decision The Audit and Scrutiny Committee:- 1. Approved the amended Internal Audit Charter, as attached at Appendix 1 to the report; and 2. Approved the amended Internal Audit Manual, as attached at Appendix 2 to the report. (Reference: Report by Chief Internal Auditor, dated 13 March 2025, submitted) 16. INTERNAL AUDIT - GLOBAL INTERNAL AUDIT STANDARDS AND APPLICATION NOTE FOR UK PUBLIC SECTOR The Committee considered a report which provided an update arising from the introduction of the new Global Internal Audit Standards (GIAS) and the supplementary Application Note. Decision The Audit and Scrutiny Committee:- 1. noted the requirements of the new GIAS Standards as outlined in para 3.3 of the report and also those contained within the Application Note which require the Council’s Internal Audit section to comply with effect from the 1 April 2025; 2. noted the gaps outlined in paragraph 3.5 which require to be addressed in order to comply and agree the action plan to address these requirements of the Standards; and 3. noted the additional duties expected of the Audit and Scrutiny Committee in their roles as ‘those charged with governance duties’. (Reference: Report by Chief Internal Auditor dated 13 March 2025, submitted) 17. RIPSA ANNUAL REPORT Having noted the legal requirements placed on the Council in relation to covert surveillance, the Committee gave consideration to a report which advised that between 1
Page 6
January and 31 December 2024, the Council undertook no covert surveillance operations and that training for Roads and Infrastructure and Regulatory Services was undertaken in February and March 2024. Decision The Audit and Scrutiny Committee considered and noted the terms of the report. (Reference: Report by Executive Director with responsibility for Legal and Regulatory Support dated 17 February 2025, submitted) 18. DRAFT AUDIT AND SCRUTINY COMMITTEE WORKPLAN In order to facilitate forward planning of reports to the Audit and Scrutiny Committee, Members considered the outline Audit and Scrutiny workplan. Decision The Audit and Scrutiny Committee agreed to note the outline workplan. (Reference: Audit and Scrutiny Workplan, dated 13 March 2025, submitted)