Minute of previous meeting of the Audit and Scrutiny Committee held on 5 September 2024
Argyll and Bute Council · 17 December 2024
Back to Audit and Scrutiny Committee — 17 December 2024 and its agenda
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MINUTES of MEETING of AUDIT AND SCRUTINY COMMITTEE held BY MICROSOFT TEAMS on THURSDAY, 5 SEPTEMBER 2024 Present: Councillor Gary Mulvaney (Chair) Councillor Graham Hardie Councillor Andrew Vennard Councillor Fiona Howard Attending: Paul MacAskill, Chief Internal Auditor Stuart McLean, Committee Manager Alison McGinty, Compliance and Regulatory Officer Mhairi Weldon, Senior Audit Assistant Mark Outterside, Director, Forvis Mazars Gregory Oduor, Manager, Forvis Mazars 1. APOLOGIES Apologies for absence were intimated on behalf of the Chair, Janice Wason Hall and Councillors Daniel Hampsey and Reeni Kennedy-Boyle. Having noted the apologies of the Chair, the Vice-Chair, Councillor Gary Mulvaney assumed the role of Chair for the remainder of the meeting. . 2. DECLARATIONS OF INTEREST There were no declarations of interest intimated. 3. MINUTE OF PREVIOUS MEETING OF THE AUDIT AND SCRUTINY COMMITTEE, HELD ON 13 JUNE 2024 The Minute of the previous meeting, held on 13 June 2024 was approved as a correct record. 4. 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 two of 2024/25 against the following areas: Audits Completed • Strathclyde Partnership for Transport Annual Claim • Education Maintenance Allowance (EMA) • School Funds and Management of School Funds • Adult Support and Protection (HSCP) • Local Government Benchmarking Framework Audits in Planning/in Progress • Community Education • Oban Airport
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• Bridges Asset Management Plan and Inspection Regime • IR 35 Compliance – Off Payroll work • Non Domestic Rates The report also provided information on work carried out by the Counter Fraud Team; the continuous monitoring programme and the progress of work carried out as a result of information received from the National Fraud Initiative. Decision The Audit and Scrutiny Committee reviewed and endorsed the Summary of Activities report. (Reference: Report by Chief Internal Auditor, dated 5 September 2024, submitted) 5. 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 30 June 2024 including 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 5 September 2024, submitted) 6. 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 3 audits:- • School Funds and Management of School Funds • Education Maintenance Allowance • Adult Support and Protection (Health and Social Care Partnership) Decision The Audit and Scrutiny Committee reviewed and endorsed the summary report and the detail within each individual report. (Reference: Report by Chief Internal Auditor, dated 5 September 2024, submitted) 7. INTERNAL AUDIT - ANNUAL SELF-ASSESSMENT The Committee gave consideration to a report which presented the findings from the recent internal self-assessment of the Council’s Internal Audit service performed by a member of the Internal Audit team. Decision
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The Audit and Scrutiny Committee reviewed and endorsed the findings of the assessment including the identified areas for improvement, where applicable. (Reference: Report by Chief Internal Auditor, dated 5 September 2024, submitted) 8. CORPORATE COMPLAINTS - ANNUAL REPORT 2023-24 Consideration was given to a report which provided information on how the Council dealt with complaints during the period between 1 April 2023 and 31 March 2024 and performed against the statutory indicators, which have been agreed between the Scottish Public Services Ombudsman and the Local Authorities Complaint Handlers Network. Decision The Audit and Scrutiny Committee considered and noted the content of the report. (Reference: Report by Executive Director of Legal and Regulatory Support, dated 18 August 2024, submitted) 9. INFORMATION REQUESTS - ANNUAL REPORT 2023-24 The Committee gave consideration to a report which provided an update on the position regarding the recording, responding to, monitoring and reporting of requests for information under the Freedom of Information (Scotland) Act 2002 (FOISA) and the Environmental Information (Scotland) Regulations 2004 (EIR’s) for the period between 1 April 2023 and 31 March 2024. Decision The Audit and Scrutiny Committee considered and noted the terms of the report. (Reference: Report by Executive Director of Legal and Regulatory Support, dated 13 August 2024, submitted) 10. AUDIT AND SCRUTINY COMMITTEE ANNUAL REPORT 2023/24 In the absence of the Chair, the Vice Chair presented the Committee’s Annual Report for 2023/24. The report provided the Chair’s annual overview of the Committee’s activity during the financial year 2023/24 and a summary of key developments since the commencement of 2024/25. The report also set out how the Committee had fulfilled its remit and provided assurances to the Council. Councillor Mulvaney took the opportunity to thank the previous Chair, Martin Caldwell for his diligent contribution over many years and that of the previous Vice Chair, Councillor Jim Lynch for their combined input into the considerations of the Committee. Decision The Audit and Scrutiny Committee:- 1. reviewed and endorsed the Chair’s Annual Report; and 2. agreed that the Chair present the report to a future meeting of the Council, at a date to be confirmed.
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(Reference: Report by Chair of the Audit and Scrutiny Committee, dated 5 September 2024, submitted) 11. STRATEGIC RISK ASSURANCE MAPPING Consideration was given to a report which set out Internal Audit’s assessment of the sources of assurance for the Committee on the management of the Council’s strategic risks. Decision The Audit and Scrutiny Committee agreed to note the risk assurance map contained at appendix 1 of the report. (Reference: Report by Chief Internal Auditor, dated 5 September 2024, submitted) 12. STRATEGIC RISK REGISTER The Committee gave consideration to a report which provided an update on the Council’s Strategic Risk Register. Decision The Audit and Scrutiny Committee endorsed the updated Strategic Risk Register contained at appendix 1 of the report. (Reference: Report by Chief Executive, dated 5 September 2024, submitted) 13. EXTERNAL 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 2023-24. Members noted that the proposed timescales for completion and delivery, as outlined within the Audit Plan, which had been presented to the Committee at their meeting in June 2024 remained on track. Decision The Audit and Scrutiny Committee noted the contents of the report and the verbal update provided. (Reference: Report by Forvis Mazars, submitted) 14. SCRUTINY - ESTABLISHMENT OF A PANEL FOR THE REVIEW 2024-25 Consideration was given to a report outlining the options to increase resilience within the Committee for undertaking scrutiny reviews. The report also sought to identify a Scrutiny Panel to take forward the review of Complaints in the context of the Scrutiny Manual and Framework as part of the Committee’s scrutiny role for 2024-25. Decision The Audit and Scrutiny Committee:-
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1. agreed to establish a Panel for the scrutiny review relating to the Council’s complaints process; 2. appointed Janice Wason Hall as Chair of the Scrutiny Panel with Councillors Gary Mulvaney, Fiona Howard and Andrew Vennard to form a Scrutiny Panel for the review, which will commence within financial year 2024-25; and 3. noted that in support to the Membership of the Panel, the former Chair of the Committee, Martin Caldwell, will provide mentoring support to the new Panel in order to build up experience and skills in undertaking scrutiny work and that officer support would be provided as required. (Reference: Report by Chief Internal Auditor, dated 5 September 2024, submitted) 15. WORKPLAN In order to facilitate forward planning of reports to the Audit and Scrutiny Committee, Members considered the outline Audit and Scrutiny Committee workplan. Decision The Audit and Scrutiny Committee agreed to note the outline workplan. (Reference: Workplan of the Audit and Scrutiny Committee, dated 5 September 2024, submitted)