Agenda frontsheet
Argyll and Bute Council · 17 December 2024
Back to Audit and Scrutiny Committee — 17 December 2024 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Argyll and Bute Council Comhairle Earra-Ghàidheal Agus Bhòid Executive Director: Douglas Hendry Kilmory, Lochgilphead, PA31 8RT Tel: 01546 602127 Fax: 01546 604435 DX 599700 LOCHGILPHEAD 19 December 2024 NOTICE OF MEETING A meeting of the AUDIT AND SCRUTINY COMMITTEE will be held BY MICROSOFT TEAMS on TUESDAY, 17 DECEMBER 2024 at 2:00 PM, which you are requested to attend. Douglas Hendry Executive Director BUSINESS 1. APOLOGIES 2. DECLARATIONS OF INTEREST 3. MINUTE OF PREVIOUS MEETING OF THE AUDIT AND SCRUTINY COMMITTEE HELD ON 5 SEPTEMBER 2024 (Pages 5 - 10) 4. AUDIT SCOTLAND DIGITAL EXCLUSION NATIONAL PERFORMANCE AUDIT (Pages 11 - 18) Report by Executive Director with responsibility for Customer Support Services AUDIT ITEMS 5. INTERNAL AUDIT AND COUNTER FRAUD SUMMARY OF ACTIVITIES (Pages 19 - 30) Report by Chief Internal Auditor 6. INTERNAL AND EXTERNAL AUDIT REPORT FOLLOW UP 2024-25 (Pages 31 - 46) Report by Chief Internal Auditor 7. INTERNAL AUDIT REPORTS TO AUDIT AND SCRUTINY COMMITTEE 2024/2025 (Pages 47 - 148) Report by Chief Internal Auditor • Non-Domestic Rates • IR35 Off-Payroll Working and Compliance
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• IT Risk Register and Mitigation Processes • Community Education • Culture (HSCP) • Joint Strategic Planning (HSCP) • Information Governance (HSCP) SCRUTINY ITEMS 8. VERBAL UPDATE BY CHAIR OF SCRUTINY PANEL 9. PERFORMANCE UPDATE (Pages 149 - 154) Report by Executive Services with responsibility for Customer Support Services 10. 2023/24 COUNCIL ANNUAL REPORT (Pages 155 - 224) Report by Executive Director with responsibility for Customer Support Services 11. WORKFORCE INNOVATION - HOW COUNCILS ARE RESPONDING TO WORKFORCE CHALLENGES - BEST VALUE THEMATIC WORK IN ARGYLL AND BUTE COUNCIL 2023-24 (Pages 225 - 254) Report by Forvis Mazars * 12. AUDITED ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (a) Annual Audit Report - Year Ended 31 March 2024 (Pages 255 - 336) Report by Forvis Mazars (b) 2023-24 Argyll and Bute Council - ISA 580 Letter of Representation (Pages 337 - 340) Report by Section 95 Officer (c) Audited Annual Accounts for the year ended 31 March 2024 (Pages 341 - 344) Report by Section 95 Officer * 13. TREASURY MANAGEMENT STRATEGY AND ANNUAL INVESTMENT STRATEGY - MID-YEAR REVIEW 2024/25 (Pages 345 - 356) Report by Interim Head of Financial Services 14. WORKPLAN (Pages 357 - 360) For noting and updating . Items marked with an “asterisk” are items, on the basis of information available at the time this Agenda is published, on which the Committee may not have delegated powers to act, and which may therefore require to be referred to Council or another Committee, and that referral may depend on the decision reached at the meeting.
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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: Lynsey Innis, Senior Committee Assistant Tel: 01546 604338