Agenda frontsheet
Argyll and Bute Council · 14 March 2024
Back to Audit and Scrutiny Committee — 14 March 2024 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
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 March 2024 NOTICE OF MEETING A meeting of the AUDIT AND SCRUTINY COMMITTEE will be held BY MICROSOFT TEAMS on THURSDAY, 14 MARCH 2024 at 10:30 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 19 DECEMBER 2023 (Pages 5 - 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 - 38) Report by Chief Internal Auditor 6. INTERNAL AUDIT REPORTS TO AUDIT AND SCRUTINY COMMITTEE 2023/24 (Pages 39 - 84) Report by Chief Internal Auditor • Human Resources - Casual Workers • Pupil and Public Transport • Piers and Harbours SCRUTINY ITEMS 7. FLY-TIPPING SCRUTINY REVIEW (Pages 85 - 100)
Page 2
Report by Chair of Fly-tipping Scrutiny Panel 8. SCRUTINY - IDENITIFICATION OF A TOPIC 2024-25 (Pages 101 - 104) Report by Chief Internal Auditor 9. INTERNAL AUDIT PLAN 2024-25 (Pages 105 - 130) Report by Chief Internal Auditor 10. REGULATION OF INVESTIGATORY POWERS (SCOTLAND) ACT 2000 (RIPSA) ANNUAL REPORT (Pages 131 - 144) Report by Executive Director with responsibility for Legal and Regulatory Support 11. 2022-23 AUDITED ANNUAL ACCOUNTS (a) 2022-23 Draft Annual Audit Report - TO FOLLOW Report by Mazars LLP (b) 2022-23 Argyll and Bute Council - ISA 580 Letter of Representation - TO FOLLOW Report by Section 95 Officer (c) 2022-23 Audited Annual Accounts - TO FOLLOW Report by Section 95 Officer 12. UNAUDITED ANNUAL ACCOUNTS 2023-24 (Pages 145 - 182) Report by Section 95 Officer 13. TREASURY MANAGEMENT STRATEGY AND ANNUAL INVESTMENT STRATEGY (Pages 183 - 240) Report by Section 95 Officer 14. CORPORATE IMPROVEMENT PLAN UPDATE (Pages 241 - 246) Report by Chief Executive 15. INTERNAL AUDIT CHARTER AND INTERNAL AUDIT MANUAL (Pages 247 - 274) Report by Chief Internal Auditor 16. SCRUTINY FRAMEWORK AND MANUAL ANNUAL REVIEW (Pages 275 - 298) Report by Chief Internal Auditor 17. LOCAL GOVERNMENT IN SCOTLAND - FINANCIAL BULLETIN 2022-23 (Pages 299 - 334) Report by Section 95 Officer 18. WORKPLAN (Pages 335 - 338) For noting and updating
Page 3
Audit and Scrutiny Committee Martin Caldwell (Chair) Janice Wason Hall Councillor Daniel Hampsey Councillor Graham Hardie Councillor Reeni Kennedy-Boyle Councillor Jim Lynch (Vice-Chair) Councillor Dougie McFadzean Councillor Andrew Vennard Shona Barton, Governance Manager Contact: Lynsey Innis, Senior Committee Assistant Tel: 01546 604338