Agenda frontsheet
Argyll and Bute Council · 13 June 2024
Back to Audit and Scrutiny Committee — 13 June 2024 and its agenda
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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 6 June 2024 NOTICE OF MEETING A meeting of the AUDIT AND SCRUTINY COMMITTEE will be held BY MICROSOFT TEAMS on THURSDAY, 13 JUNE 2024 at 11:00 AM, 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 14 MARCH 2024 (Pages 3 - 10) AUDIT ITEMS 4. INTERNAL AUDIT AND COUNTER FRAUD SUMMARY OF ACTIVITIES (Pages 11 - 18) Report by Chief Internal Auditor 5. INTERNAL AND EXTERNAL AUDIT REPORT FOLLOW UP 2023-24 (Pages 19 - 36) Report by Chief Internal Auditor SCRUTINY ITEMS 6. INTERNAL AUDIT - ANNUAL REPORT 2023/24 (Pages 37 - 60) Report by Chief Internal Auditor 7. STATEMENT OF GOVERNANCE AND INTERNAL CONTROL (Pages 61 - 78) Report by Executive Director with responsibility for Legal and Regulatory Support 8. EXTERNAL AUDIT - ANNUAL AUDIT PLAN, YEAR ENDING 31 MARCH 2024 (Pages 79 - 122) Report by Mazars 9. LOCAL GOVERNMENT BENCHMARKING FRAMEWORK (LGBF): 2022/23 (Pages
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123 - 132) Report by Executive Director with responsibility for Customer Support Services 10. UNAUDITED FINANCIAL ACCOUNTS - TO FOLLOW Report by Head of Financial Services 11. WORKPLAN (Pages 133 - 136) For noting and updating 12. INTERNAL AUDIT REPORTS TO AUDIT AND SCRUTINY COMMITTEE 2023/2024 (a) Covering Report and Internal Audit Reports (Pages 137 - 212) Report by Chief Internal Auditor • Financial Ledger • Learning and Physical Disability Care Packages • Scottish Social Services Council (SSSC) Registration • Freedom of Information Requests • Cloud Based Computer Services E1 (b) Internal Audit Report (Pages 213 - 230) • Client Funds Progress Review The Committee will be asked to pass a resolution in terms of Section 50 (A)(4) of the Local Government (Scotland) Act 1973 to exclude the public for items of business with an “E” on the grounds that it is likely to involve the disclosure of exempt information as defined in the appropriate paragraphs of Part 1 of Schedule 7a to the Local Government (Scotland) Act 1973. The appropriate paragraphs are:- E1 Paragraph 6 Information relating to the financial or business affairs of any particular person (other than the authority). 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 Shona Barton, Governance Manager Contact: Lynsey Innis, Senior Committee Assistant Tel: 01546 604338