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Argyll and Bute Council · 14 September 2023
Back to Audit and Scrutiny Committee — 14 September 2023 and its agenda

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Argyll and Bute Council
Comhairle Earra-Ghàidheal Agus Bhòid 
Customer  Services
Executive Director:  Douglas Hendry 
Kilmory, Lochgilphead, PA31 8RT
Tel:  01546 602127  Fax:  01546 604435
DX 599700 LOCHGILPHEAD
5 September 2023 
NOTICE OF MEETING 
A meeting of the AUDIT AND SCRUTINY COMMITTEE will be held BY MICROSOFT TEAMS on
THURSDAY, 14 SEPTEMBER 2023 at 10:00 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 20 JUNE 2023 (Pages 3 - 8) 
AUDIT ITEMS 
4. INTERNAL AUDIT AND COUNTER FRAUD SUMMARY OF ACTIVITIES (Pages 9 -
16)  
Report by Chief Internal Auditor 
5. INTERNAL AND EXTERNAL AUDIT REPORT FOLLOW UP 2023-24 (Pages 17 -
32)  
Report by Chief Internal Auditor 
6. INTERNAL AUDIT REPORTS TO AUDIT AND SCRUTINY COMMITTEE 2023/24
(Pages 33 - 66)  
Report by Chief Internal Auditor 
 Risk Management
 Education Maintenance Allowance
 Kintyre Community Centre – Live Argyll
 Victoria Hall – Live Argyll 
7. EXTERNAL AUDIT UPDATE 
Public Document Pack

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Verbal Update by Mazars 
SCRUTINY ITEMS 
8. VERBAL UPDATE BY CHAIR(S) OF SCRUTINY PANEL(S) 
Verbal Updates by Martin Caldwell and Councillor Jim Lynch 
9. INTERNAL AUDIT - ANNUAL SELF-ASSESSMENT (Pages 67 - 70)  
Report by Chief Internal Auditor 
10. CORPORATE COMPLAINTS - ANNUAL REPORT 2022-23 (Pages 71 - 110)  
Report by Executive Director with responsibility for Legal and Regulatory Support 
11. FREEDOM OF INFORMATION - ANNUAL REPORT 2022-23 (Pages 111 - 118)  
Report by Executive Director with responsibility for Legal and Regulatory Support 
12. AUDIT AND SCRUTINY COMMITTEE ANNUAL REPORT 2022/23 (Pages 119 -
126)  
Report by Chair, Martin Caldwell 
13. STRATEGIC RISK ASSURANCE MAPPING (Pages 127 - 140)  
Report by Chief Internal Auditor 
14. STRATEGIC RISK REGISTER (Pages 141 - 144)  
Report by Chief Executive 
15. WORKPLAN (Pages 145 - 148)  
For noting and updating 
Audit and Scrutiny Committee 
Martin Caldwell (Chair) 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

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MINUTES of MEETING of AUDIT AND SCRUTINY COMMITTEE held BY MICROSOFT TEAMS 
on TUESDAY, 20 JUNE 2023 
Present: Martin Caldwell (Chair) 
Councillor Graham Hardie
Councillor Reeni Kennedy-Boyle 
Councillor Jim Lynch
Councillor Andrew Vennard 
Attending: Jane Fowler, Head of Customer Support Services
Anne Blue, Head of Financial Services
Paul MacAskill, Chief Internal Auditor
Shona Barton, Governance Manager
Iain Jackson, Governance, Risk and Safety Manager
Jane Jarvie, Communications Manager
Sonya Thomas, OD Project Officer
Mhairi Weldon, Senior Audit Assistant
Cameron Waddell, Mazars 
1. APOLOGIES 
The Chair welcomed everyone to the meeting.   
Apologies for absence were intimated on behalf of Councillors Daniel Hampsey and Mark
Irvine.   
2. DECLARATIONS OF INTEREST 
There were no declarations of interest intimated.   
3. MINUTE OF PREVIOUS MEETING OF THE AUDIT AND SCRUTINY
COMMITTEE HELD ON 16 MARCH 2023 
The Minute of the previous meeting of the Audit and Scrutiny Committee, held on 16
March 2023 was approved as a correct record.   
Having noted the commitments of officers in attendance, the Chair advised that it was his
intention to vary the order of business to take the following agenda items out of sequence. 
The order in which they are minuted, is the order in which discussion took place.
.
4. AUDIT STRATEGY MEMORANDUM 
Consideration was given to the Audit Strategy Memorandum for Argyll and Bute Council
for the year ending 31 March 2023.  The report summarised the audit scope, approach
and timeline, highlighted significant audit risks and areas of key judgements and provided
details of the audit team at Mazars LLP. 
Decision 
The Audit and Scrutiny Committee noted the contents of the Audit Strategy Memorandum.
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(Reference:  Report by Mazars LLP, submitted) 
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 one of 2023/24 against the following areas: 
Audits Completed 
 Purchasing Cards
 Building Standards
 Cyber Security
 Management of Debt and Debt Recovery
 Burial Records
 Counselling in Schools
 Equality and Socio-Economic Impact Assessment
 Payroll
 LiveArgyll – Lochgilphead Community Centre
 LiveArgyll – Mid Argyll Sports Centre 
Audits in Planning/Progress 
 Risk Management
 Learning Disability Care Packages 
The report also included information on the work carried out by the Counter Fraud Team
(CFT) and provided an update on the progress of work carried out as a result of
information received from the National Fraud Initiative (NFI). 
Decision 
The Audit and Scrutiny Committee reviewed and endorsed the Summary of Activities
report.   
(Reference:  Report by Chief Internal Auditor, dated 20 June 2023, submitted) 
6. INTERNAL AUDIT REPORTS TO AUDIT AND SCRUTINY COMMITTEE
2023/2024 
The Committee gave consideration to a report containing the action plans in relation to the
following 10 audits:- 
 Purchasing Cards
 Building Standards
 Cyber Security
 Management of Debt and Debt Recovery
 Burial Records
 Counselling in Schools
 Equality and Socio-Economic Impact Assessment
 Payroll
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 LiveArgyll – Lochgilphead Community Centre
 LiveArgyll – Mid Argyll Sports Centre 
Decision 
The Audit and Scrutiny Committee reviewed and endorsed the summary report and detail
within each individual report.   
(Reference:  Report by Chief Internal Auditor, dated 20 June 2023, submitted) 
7. INTERNAL AND EXTERNAL AUDIT REPORT FOLLOW UP 2022-23 
Consideration was given to a report which provided an update on all open actions as at 31
March 2023, 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 20 June 2023, submitted) 
8. CONSULTATIONS SCRUTINY REVIEW 
Consideration was given to a report which presented the Consultation Scrutiny Review,
which was carried out as per the 2022/23 Scrutiny Plan, agreed by the Committee at their
meeting on 15 September 2022.   
Decision 
The Audit and Scrutiny Committee:- 
1. agreed the draft Consultations Scrutiny Report; 
2. noted that the recommendations from the report are already being taken forward by
relevant officers; and 
3. agreed that the report is submitted to the September meeting of the Council as a report
for consideration and noting to ensure that the Council is updated on the outcome of
the review.   
(Reference:  Report by Chair of Consultations Scrutiny Panel, dated 20 June 2023,
submitted) 
9. VERBAL UPDATE BY CHAIR OF THE FLY TIPPING SCRUTINY PANEL 
Councillor Jim Lynch, Chair of the Fly Tipping Review Panel advised that due to data sets
being unavailable at the time the review had been undertaken, it was not possible to
conclude and as such outlined the planned approach to seeking completion during
2023/24. 
10. SCRUTINY - IDENTIFICATION OF A TOPIC 2023-24 
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Consideration was given to a report which provided the Committee with an option for a
planned approach for the progress and completion of a scrutiny review in the context of
the Scrutiny Manual and Framework as part of the Committee’s scrutiny role for 2023-24.   
Decision 
The Audit and Scrutiny Committee:- 
1. considered and approved the planned proposal for work in 2023/24 in relation to the
outstanding scrutiny topic, specifically ‘fly-tipping’ which has been identified in
accordance with the agreed process of assessment which is detailed in the Scrutiny
Framework and Manual; and 
2. approved the one topic, specifically ‘Fly-Tipping’ having been previously identified and
partly completed due to data sets being unavailable and to progress this scrutiny
review until it is completed allowing maximum benefit across the authority by adding
value and supporting continuous improvement.   
(Reference:  Report by Chief Internal Auditor, dated 20 June 2023, submitted) 
11. PERFORMANCE REPORTING UPDATE 
Having noted that the Performance and Improvement Framework (PIF) which sets out the
process for presenting the Council’s performance reports was under review, the
Committee gave consideration to a report which identified the performance reporting
activities that have occurred during the reporting period and outlined the planned activity
for Performance Management and Reporting commencing 2023/24. 
Decision 
The Audit and Scrutiny Committee:- 
1. noted that the report presented Council performance reporting arrangements across all
services; 
2. noted that the Strategic and Area Committees have responsibility to scrutinise
operational performance; and 
3. noted and agreed the planned activity for Performance Management and Reporting
during 2023/24 onwards.   
(Reference:  Report by Chief Executive, dated 20 June 2023, submitted) 
12. AUDIT SCOTLAND REPORT - FINANCIAL BULLETIN 2021/22 
The Committee gave consideration to a report which presented the main issues raised in
the recent Local Government Financial Bulletin 2021-22 report by the Accounts
Commission and highlighted matters of relevance to the Committee. 
Decision 
The Audit and Scrutiny Committee noted the contents of the Accounts Commission report.  
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(Reference:  Report by Head of Financial Services, dated 20 June 2023, submitted) 
13. INTERNAL AUDIT - ANNUAL REPORT 2022/23 
Consideration was given to a report which outlined the work undertaken by Internal Audit
in respect of the Annual Audit Plan 2022/23 and advised of the contents of the Chief
Internal Auditor’s independent annual opinion on the effectiveness of the Council’s risk
management, internal control and governance processes.   
Decision 
The Audit and Scrutiny Committee endorsed the content of the report and the associated
annual opinion of the Chief Internal Auditor. 
(Reference:  Report by Chief Internal Auditor, dated 20 June 2023, submitted) 
14. STATEMENT OF GOVERNANCE  AND INTERNAL CONTROL 
The Committee gave consideration to a report which advised that the code of corporate
governance action plan for 2022/23 had been reviewed and updated along with the
content of the revised code to reflect the governance position within the Council for
2022/23.  The report also provided information on the action plan for 2023/24 which
detailed areas for further development and included the statement of governance and
internal control in the Annual Accounts for 2022/23.   
Decision 
The Audit and Scrutiny Committee:- 
1. considered and noted the updates in the Action Plan for 2022/23; 
2. considered and approved the content of the Action Plan for 2023/24; and 
3. considered and approved the draft statement of governance and internal control for
2022/23. 
(Reference:  Report by Executive Director with responsibility for Legal and Regulatory
Support, dated 20 June 2023, submitted) 
15. LOCAL GOVERNMENT IN SCOTLAND - OVERVIEW 2023 
Consideration was given to the recently published Local Government in Scotland –
Overview 2023 report by the Accounts Commission.   
Decision 
The Audit and Scrutiny Committee noted the contents of the Local Government in
Scotland – Overview 2023 report. 
(Reference:  Report by Accounts Commission, submitted) 
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16. UNAUDITED FINANCIAL ACCOUNTS 
The Committee gave consideration to a report which provided an overview of the
unaudited annual accounts for 2022-23.  The report also provided a summary of the
significant movements from 2021-22 and the revenue outturn for 2022-23.  It was noted
that the Council would be asked to approve the Unaudited Annual Accounts for 2022-23
for issue. 
Decision 
The Audit and Scrutiny Committee considered the Unaudited Annual Accounts for the
year ended 31 March 2023. 
(Reference:  Report by Section 95 Officer, dated 16 June 2023, submitted) 
17. WORKPLAN 
In order to facilitate forward planning or 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:  Audit and Scrutiny Committee Workplan, dated 20 June 2023, submitted) 
The Committee resolved in terms of Section 50(A)(4) of the Local Government (Scotland)
Act 1973, to exclude the press and public for the following item of business on the
grounds that it was likely to involve the disclosure of exempt information as defined in
Paragraph 6 of Part 1 of Schedule 7A to the Local Government (Scotland) Act 1973.   
.
18. INTERNAL AUDIT REVIEW OF CLIENT FUNDS, ACTION PLAN UPDATE 
Consideration was given to a report which provided an update on the progress made in
addressing all actions agreed as a result of the review of Client Funds as at 31 March
2023.   
Decision 
The Audit and Scrutiny Committee agreed the recommendations in the report.   
(Reference:  Report by Chief Internal Auditor, dated 20 June 2023, submitted) 
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ARGYLL AND BUTE COUNCIL  AUDIT & SCRUTINY COMMITTEE   
FINANCIAL SERVICES  14 SEPTEMBER 2023  
INTERNAL AUDIT  AND COUNTER FRAUD SUMMARY OF ACTIVITIES 
1. SUMMARY  
1.1 The objective of the report is to provide the Audit and Scrutiny Committee (the
Committee) with a summary of Internal Audit activity and progress during quarter
two of 2023/24.  
1.2 Core activities together with a progress update statement are shown below: 
 2023/24 Audit Plan progress: On track subject to available resources being in
place for the full period of the approved plan. 
 2023/24 Individual Audits undertaken: Four audits have been completed
during the period and all have been assessed as providing high assurance.
(Where HSCP and LiveArgyll Audits are included these are provided for
information only). 
 Scrutiny: Planned work for 2023/24 in relation to ‘Fly Tipping’ will be scheduled
later in the calendar year. 
 Counter Fraud: The Counter Fraud Team (CFT) is continuing to rebill council
tax accounts and recovery of funds is underway.  All other aspects and referrals
are being considered, investigated and evaluated and the Counter Fraud Team
remain vigilant to protect our public purse. 
 Continuous Monitoring Programme Testing: A number of auditable units are
subject to continuous testing. There have been two new issues which have
been identified this quarter and which we have received a management
response for both cases. 
 Performance indicators: Current status is green / on track. 
2. RECOMMENDATIONS  
2.1 To review and endorse the Summary of Activities report.  
3. DETAIL  
3.1 Four audits have been completed since the previous Committee in June 2023. 
Audits Completed 
 Risk Management
 Education Maintenance Allowance
 Kintyre Community Centre – LiveArgyll
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 Victoria Hall - LiveArgyll 
Audits in Planning / in Progress
reported to a future meeting of the Committee 
 Piers and Harbours
 Pupil and Public Transport
 Hire of Vehicles
 Learning and Disability Care Packages
 Pupil Registration 
3.2 In addition to those already in progress, indicative audits planned for Quarter 3
2023/24 are: 
 Planning
 Freedom of Information Requests
 Compliance Review 
 Oban Airport  
3.3 2023/24 Audit Plan 
 Work has commenced on the approved plan and with work ongoing
outlined in paragraph 3.2.   
Scrutiny  
3.4 It was agreed in June 2023 that scrutiny work for 2023/24 will focus on the
outstanding review concerning ‘Fly Tipping’. Work had previously been postponed
until data became available to the Panel. It is now likely that this will be in the
autumn/winter of 2023 but we will keep the Panel updated. 
Counter Fraud  
3.5 “The CFT is progressing well with both team members fully CIPFA accredited
fraud investigators. Continued routine work is required to be able to accurately
track the full income recovered from the team’s work, however, based on the
amount of additional billing, even accounting for a degree of non-recovery, the
indications are that they are easily exceeding target. In addition the team are
raising awareness of the Council’s zero tolerance to fraud and this will act as a
deterrent to fraud being perpetrated in the first place. 
The team aim to visit Mull in the coming months which will likely conclude the
proactive island work this year.  The islands will be proactively reviewed
periodically for any new evidence or any further investigative requirements. 
A large review of the Helensburgh area is underway, this will be labour intensive
and will involve in depth discussions with the council tax team in order to assess
information and where appropriate re-bill any monies due as may result from the
work.   
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The team now have a referral system in place from council tax teams as additional
resources through the use of summer students working has supported this
development.   
The team lead is also working directly with DWP in order to conclude a long term
investigation and will liaise with sheriff officers if successful to proceed with
recovery.  The CFT will also look at other avenues to conclude this difficult
investigation if the DWP venture is fruitless. 
The CFT are also working closely with the empty homes team to support each
other in our remits.  Work and communication between each department is key in
finding solutions and appropriate billings to enable empty homes to return to
residency or open market. 
The NFI exercise continues to be a routine work area for the CFT. 
Additional Updates from Quarter One  
3.6 Staff continue to work from home and this has proved to be successful; where on-
site visits have been required due to the specific nature of the audit work to be
undertaken, these visits have occurred in accordance with any guidance that was
in place, including lone worker best practice.  
3.7 The Public Sector Internal Audit Standards (PSIAS) require the Council’s Chief
Internal Auditor (CIA) to develop a Quality Assurance and Improvement
Programme (QAIP). The purpose of the QAIP is to enable the evaluation of
internal audit’s conformance to the PSIAS. The QAIP must include annual
internal self-assessments with a five yearly external assessment, carried out by
an independent assessor.  A programme of five yearly reviews has been
prepared by the Scottish Local Authorities Chief Internal Auditors Group
(SLACIAG) and these will be conducted by peer review. This review has been
completed and the findings were reported to the March 2023 meeting of the
Committee.  The Self-Assessment against the PSIAS for 2023 will be reported to
the September meeting of the Committee.  
3.8 A sample of data in respect of the Statutory Performance Indicators (SPI’s) that are
required to be returned by councils as part of the Local Government Benchmarking
Framework (LGBF) must be reviewed by Internal Audit for submission to the
Improvement Service by 31 August each year.  Internal audit carry out this work in
collaboration with colleagues in performance management.  Internal Audit was
provided with the full set of data from which to select indicators for review on 23
June and as large variances were reported in ‘Payment of Invoices’ and ‘Cost of
Council Tax Collection’ and there was a change in the data requirement for ‘Equal
Opportunities Policy 1’, these indicators were selected for review.   There were
also large variances reported in sport and leisure management, museum services
and use of libraries, however, the explanations provided were largely due to a
return to full service following Covid restrictions.  It was decided that these
indicators would not be reviewed for the 2022/23 reporting year as they have been
subject to review in recent years and errors in data collection and reporting had
been resolved.  Errors were identified during the course of the review and
amended by the relevant officers.  The pro-forma has been updated to reflect the
correct figures for submission to the Improvement Service.  
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3.9 The Strathclyde Concessionary Travel Scheme (SCTS) is founded on the
provision of the Transport Act 1985, which allows authorities to make
concessionary travel schemes in certain circumstances.  The SCTS is
administered by Strathclyde Partnership for Transport (SPT) on behalf of the
SCTS Joint Committee consisting of 12 local authorities to issue travel cards which
entitles the holder to discounted travel by reason of age or disability, and provide
reimbursement of fare reductions on rail, subway and ferry services.  Argyll and
Bute Council operates two ferry routes that qualify for concessionary fares within
the SCTS.  Internal audit are required to provide a certificate of accuracy on an
annual basis to confirm that the details pertaining to the number of concessionary
passengers carried and the equivalent standard fares are consistent with the
quarterly claims for reimbursement of the difference between the concessionary
fare charged and the standard fare.  The data and supporting information for
quarter 4 2022/23 claim was provided to internal audit for review and found to
provide an accurate representation of the number of passengers and value of fares
charged, and the reimbursement value was found to have been calculated in
accordance with the SCTS requirements.  The certificate of accuracy was
therefore issued on 22 June 2023.   
Continuous Monitoring  
3.10 Our continuous monitoring programme is generally focused on transactional type
activity. Standard audit tests are applied which are relevant to each auditable unit.
Control design tests look at whether the controls in place adequately address the
potential risk event. There have been two new findings within the quarter that
require to be reported. 
Table 2: Continuous Monitoring Findings 
Auditable
Area
Areas Tested Issues Identified Management comment /
action
Payroll  Overtime High levels of  Overtime Service short staffed due to
sick leave and vacancies.
The use of agency staff is
being considered.
Payroll Overtime High levels of  Overtime Service short staffed with
additional shifts being picked
up by member of staff
identified. 
3.11 A follow up process is in place whereby management are advised of continuous
monitoring findings and, where appropriate, requested to take remedial action. 
There are currently no outstanding follow-up points arising from previous testing. 
Due to the volume of continuous monitoring tests carried out the decision was
made to report by exception only.     
National Reports  
3.12 A follow up process for national reports is in place whereby management are
advised of national reports published and asked to confirm what, if any, action is
planned as a result of the report.  Table 2 details the national reports issued during
quarter one 2023/24 and due to be reported in quarter two 2023/24.  
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Table 3: National Reports updated 31 July 2023 
National
Report
Issued
To
Detail Management response/ Action
taken
Local
Government
in Scotland
Overview
2023
Chief
Executive
In this year’s Accounts
Commission’s overview
of local Government, it
is reported that demand
and workforce
pressures have been
deepening after the
pandemic and funding
is forecast to reduce in
real terms.
Radical change,
through greater
collaboration, is
urgently needed if
councils are to maintain
services.
ELT has noted the report and no
action is required on this occasion.
Early learning
and childcare
– Progress on
delivery of the
1,140 hours
expansion
Executive
Director
Douglas
Hendry
The Scottish
Government, councils
and partners did well to
increase early learning
and childcare provision
to 1,140 hours a year
per child, despite the
challenge of the Covid-
19 pandemic.  But the
sector remains fragile.
The Education Service has
considered the report and
recommendations contained within
for councils and are content that
we are working towards the
recommendations. The Service
has already met with Scottish
Government representatives on 23
June to discuss the data we hold
and the data that will assist us in
monitoring:- 
– the movement of the ELC
workforce between the public,
private and third sectors
– demand for both funded ELC
and childcare paid for directly by
parents 
– the extent to which children with
additional support needs are not
accessing funded ELC, the
reasons for this, and the extent of
any unmet needs.
We will welcome a more
consistent data set provided
nationally.
Fraud and
Irregularity
Annual Report
2022/23
Executive
Director
Kirsty
Flanagan
A summary of the
cases of fraud and
other irregularities at
public bodies reported
by external auditors for
A copy of the report has been
issued to all relevant staff within
the Council as an opportunity for
learning, prevention, review of
current controls in place and
where appropriate, make any
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the financial year
2022/23.
changes necessary. This email
was issued on 31 July 2023 by the
CIA. 
National Fraud Initiative (NFI)  
3.13 NFI data matching involves comparing computer records held by one body against
other computer records held by the same or another body to identify potentially
fraudulent claims and payments to be identified.  Note though that the inclusion of
personal data within a data matching exercise does not mean that any specific
individual is under suspicion. Where a match is found it indicates that there may be
an inconsistency which requires further investigation. No assumption can be made
as to whether there is fraud, error or other explanation until an investigation is
carried out.  A reminder process is in place to ensure that matches are reviewed
on a timely basis.  
3.14 The new NFI exercise has been released after some technical delays from the
Cabinet Office.  This exercise will be conducted throughout the year by officers and
matches checked and closed accordingly.  NFI have announced more data
releases in the coming month and any matches will be addressed when these
become available.  The current NFI matches are below in the NFI section of this
report. The CFT are reviewing the information received from the NFI matching
service, work has commenced to follow these up locally.  Existing users have been
reviewed and new users added where requested, all users have been informed
that matches are available for review and progress will be monitored monthly by
the Counter Fraud team and reported quarterly to the Audit and Scrutiny
Committee.   
Table 4: National Fraud Initiative Progress at 14/08/2023
Operation
al Area
Total
Matches
Recommende
d/Very High /
High Risk
Matches
Matches
Complete 
*
WIP
Match Description
CT to Elect
Register 
1155 0 1155 0 CT records to Electoral Register/
other data sets to ensure discount
awarded to only those living alone
aged over 18, taking into account
disregarded occupants.  (CT to
other Datasets will not be
progressed further due to poor
quality data)
CT rising
18s 
208 0 208 0
Housing
Benefits
20  11 19 0 HB records to records in other
authorities / other datasets
including student loans, payroll
and pensions to identify
undeclared income and capital.
Payroll 143 2 2 0 Payroll records to other datasets
including other payrolls and
pensions to ensure employee is
not receiving additional income.
Blue
Badges
238 204 184 0 Blue badge records to DWP data
to identify deceased claimant with
valid badge.
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Housing
Waiting list
233 217 179 0 Housing waiting list records to
other organisations HBCTR and
tenant data to identify
undisclosed changes in circs or
false info.
Council
Tax
Reduction
281 160 280 1 CTR records with records in other
authorities / other datasets
including; student loans, payroll
and pensions to identify
undeclared income and capital
Creditors 589 0 26 0 Analyses Creditors data to
identify possible duplicate
vendors and payments, VAT
errors or fraud and multiple
vendors sharing a bank account.
Procureme
nt
38 0 36 0 Payroll records to Companies
House and creditors data to
identify employees who appear to
have a personal interest in a
company that the authority has
traded with. 
* Work in Progress 
Overall Summary of Matches 
Matches
Complete
Work In
Progress
Cleared Frauds Errors Total
Value 
£
Recovering Recovering
Value 
£ 
1597 1 1597 0 92 0 0 0 
Internal Audit Development  
3.15 The table below details progress against the action points in our Internal Audit
development plan.  
Table 5: Internal Audit Development Key Actions: updated 22/6/23 
Area For
Improvement
Agreed Action Progress
Update
Timescale
Review Continuous
Monitoring
Programme
Continuous monitoring tests will be
reviewed following audit of Debt
recovery to assess value of existing
tests carried out. 
Consider adding test to review date
taken to process invoices from date of
receipt within the Council (not at
Creditors)
In progress October
2023
Update Internal Audit
Manual in include
evaluation of internal
audit reports against
the Local Government
(Scotland) Act 1973
exemption criteria.
Add paragraph to the IA Manual to
evaluate whether reports being
submitted to committee should be
considered for exemption under the
Local Government (Scotland) Act
1973.  
In progress March 2024 
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3.16 Internal Audit scorecard data is available on pyramid. The indicators reported are
aligned to those for internal audit in the Financial Services service plan.  All
indicators are shown as currently being on track.   
Table 6: Internal Audit Team Scorecard  
Internal Audit Team Scorecard 2023– 24 – FQ1 23/24 (as at June 2023)
BO115 We Are Efficient And Cost Effective    
Internal Audit Level of Satisfaction
Actual  100% G 
Target 80%
Review of Strategic Risk register
Status On Track G 
Target On Track
Percentage of audit plan completed
Status 100% G 
Target 100%
Percentage of audit recommendations accepted by
management
Actual  100%
G
Target 100% 
4 CONCLUSION  
4.1 The 2023/24 audit plan is on track and the Counter Fraud Team is continuing with
visits and pro-active work throughout Argyll and Bute.  
5 IMPLICATIONS
5.1 Policy - Internal Audit continues to adopt a risk based approach to activity
5.2 Financial –None
5.3 Legal –None
5.4 HR – None
5.5 Fairer Scotland Duty – None
5.5.1 Equalities – None
5.5.2 Socio-Economic Duty – None
5.5.3 Islands Duty – None
5.6 Climate Change – None 
5.7 Risk – None
5.8 Customer Service – None 
For further information please contact Internal Audit (01546 604108)
Paul Macaskill
Chief Internal Auditor
14 September 2023
Page 16

Page 17

ARGYLL AND BUTE COUNCIL  AUDIT AND SCRUTINY COMMITTEE                                                            
FINANCIAL SERVICES  14 September 2023 
INTERNAL AND EXTERNAL AUDIT REPORT FOLLOW UP 2023-24 
1.0 INTRODUCTION 
1.1 Internal and external audit reports include an action plan with a
management response establishing the agreed action, timescale and
responsible officer. Internal Audit record these in a database and, on a
monthly basis, follow them up to ensure they are being progressed. 
1.2 This report updates the committee on all open actions as at 30 June 2023
including information on actions where the agreed implementation date
has been rescheduled.   
2.0 RECOMMENDATIONS 
2.1 To endorse the contents of the report. 
3.0 DETAIL 
3.1 The two tables below provide a numerical summary of open audit actions
with a split between actions due by and due after 30 June 2023. 
3.2 Appendix 1 provides further detail on actions that have either been delayed
and rescheduled or for which Internal Audit have received no response
from the service to inform this follow up. 
Page 17 Agenda Item 5

Page 18

Table 1 - Actions Due by 30 June 2023 
Service
Complete
Delayed/
Rescheduled
No Response
Evidence
Required
Total
Internal Audit
DH – Legal & Regulatory 1 0 0 0 1
KF – Customer Support Services 1 0 0 0 1
KF – Development & Economic Growth 1 2 0 0 3
KF – Roads & Infrastructure Services 0 5 0 0 5
KF – Financial Services 1 6 0 0 7
H&SCP (IJB) – Finance & Transformation 0 1 0 0 1
H&SCP (SW) – Adult Services (Mental Health Learning
Disability, Addictions & Lifelong Conditions)
1 4 0 0 5
H&SCP (SW) – Finance & Transformation 0 2 0 0 2
External Audit
Nil     
TOTAL 5 20 0 0 25 
Table 2 - Actions due after 30 June 2023 
Service
Complete
Delayed/
Rescheduled
No
Response
On Course
Evidence
Required
Total
Internal Audit
DH – Commercial Services 0 0 0 3 0 3
DH – Legal & Regulatory 1 0 0 6 0 7
KF – Customer Support Services 1 1 0 11 0 13
KF – Development & Economic Growth 0 0 0 3 0 3
KF – Roads & Infrastructure Services 0 0 0 6 0 6
KF – Financial Services 1 0 0 31 0 32
H&SCP (IJB) – Adult Services (Older Adults &
Community Hospitals)
0 0 0 4 0 4
H&SCP (IJB) – Strategic Planning & Performance 0 0 0 1 0 1
H&SCP (SW) – Adult Services (Mental Health Learning
Disability, Addictions & Lifelong Conditions)
0 0 0 2 0 2
External Audit
Nil      
TOTAL 3 1 0 67 0 71 
4.0 CONCLUSION 
4.1 Reasonable progress continues to be made implementing audit actions.
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5.0 IMPLICATIONS 
5.1 Policy – None
5.2 Financial – None
5.3 Legal – None
5.4 HR – None
5.5 Fairer Scotland Duty – None
5.5.1 Equalities – None
5.5.2 Socio-Economic Duty – None
5.5.3 Islands Duty – None
5.6 Climate Change – None
5.7 Risk – None
5.8 Customer Service – None 
Paul MacAskill
Chief Internal Auditor
14 September 2023                                                  
For further information contact: Paul MacAskill, 01546 604108
Paul.macaskill@argyll-bute.gov.uk 
APPENDICES
Appendix 1 – Action Plan Points Delayed & Rescheduled or with No Response
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Appendix 1 
Action Plan Points Due by 30 June 2023 - Delayed & Rescheduled/Evidence Required   
Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible
Officer
VFM
DEVELOPMENT & ECONOMIC GROWTH
Building Standards 
2. KPO Reporting Finding: MS Access is used to
extract data from the IDOX system for KPO
reporting, however, a move to corporate use of MS
Office 365 means that MS Access is not included
within that licence agreement. Support for MS
Access 2013 will expire 31 March 2023 and newer
existing versions by 31 March 2026 thereafter
additional arrangements and licences will be
required. Recommendation: Building Standards
services should revisit the reporting functionality of
the IDOX system to assess if historical issues have
been addressed and raise any outstanding
anomalies with the system provider. This will
provide contingency for MS Access reporting. This
will provide contingency for MS Access reporting. 
1. Run all 7 IDOX standards
reports and compare with the
services MS Access reports 2.
Identify and investigate
differences 3. Report findings
to IDOX and request feedback
30 June 2023
01 Aug 2023
Work is ongoing to assess the
adequacy pf the IDOX standards
reports against our own MS
Access management reports.
This was delayed due to
resourcing issues and need to
carry out full testing for the
service upgrade to the UNIFORM
system.   
Delayed and Rescheduled
Building Standards
Data Systems
Technician
HIGH
DEVELOPMENT & ECONOMIC GROWTH
Planning Applications 
1. Procedure Document There are no established
written procedural documents in  place, staff
follow a series of workflow processes which  are
aligned to legislative requirements and current
guidance.
Review and update of existing
written procedures to provide
a collated procedural
document for the handling of
planning applications.
31 Dec 2022 
30 Jun 2023
31 Jul 2024
Staff availability to progress this
action has again been limited
and the requirement to prepare
a current procedure note is
being overtaken by ongoing
work to review and update
current work processes that are
linked to the IT led project for
the replacement of Civica with
the IDOX Document
Management System and
internal development of a new
Process and
Productivity 
Improvement Officer
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible
Officer
workflow system using IDOX
Enterprise. The IDOX DMS
project has been delayed as a
result of matters out with the
direct control of the DM Service
and is currently expected to be
completed by Summer 2024, it is
recommended that the updated
procedure notes be produced to
align with the introduction of the
new system environment
(Summer 2024). 
Delayed and Rescheduled 
LOW
ROADS & INFRASTRUCTURE SERVICES
FLEET MANAGEMENT 
3. Driving Hours Compliance 
Fleet drivers not subject to EU legislation maintain
manual driving records which are handed to
supervisors on a weekly basis to check and sign.
This is a resource intensive process which is subject
to human error. There would be clear process
efficiency gains and less risk of error if the Council
adopted the system already in place for fleet
drivers subject to EU legislation and rolled out
electronic driver cards to all fleet drivers. 
The key officer will ensure that
all drivers hold and use
tachograph cards to move
away from the paper book
records.
31 Dec 2020 
31 Mar 2021 
30 June 2021
31 Mar 2022
30 June 2022
31 Aug 2022 
31 Mar 2023 
31 May 2023
31 Aug 2023
Meeting was held 15 June where
it was agreed to roll out the
Digital Tachograph to one area
(Helensburgh) starting in August,
on a trial basis. A review will take
place with roll out in other
locations thereafter. The reason
for progressing on a trial basis is
down to new information
coming to light relating to the
council having implemented a
tachograph system
approximately 15 years ago
following which VOSA made
changes which allowed councils
to continue to use log books for
activities where drivers are only
driving for a part of the working
day. The Helensburgh trial will
help to determine the suitability
of tachographs vs logbooks. Also
Procurement/
Technical Officer
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible
Officer
at the June meeting it was
agreed that enhanced logbook
information will be produced
which can also be compared
with timesheets to ensure that
we have a definitive record of
driving activity. Note the existing
use of tachographs, where
drivers drive full time, will
continue during the trial period. 
Delayed and Rescheduled 
VFM
ROADS & INFRASTRUCTURE SERVICES
FLEET MANAGEMENT 
6. Management of Pool Cars A high level analysis of
the use of pool cars suggests the Council could
generate considerable savings through more
efficient use of pool cars. Fleet Services should
explore this further via a more detailed review
which should consider the potential benefits of: 
 a more centralised approach to the
administration and booking of pool cars
 better promotion of the use of pool cars
 providing greater visibility of bookings and
destinations to encourage pool car sharing
 implementing or developing a pool car
booking system
 identifying ways of transferring the balance
of pool car usage from shorter journeys to
longer ones 
The pool car module will be
released through Tranman. 
The pool car module offers a
centralised approach to
bookings and visibility. The
Council’s internal
communications department
will be contacted to highlight
the use of the pool cars. Work
will be undertaken to increase
usage.
30 Sep 2020 
31 Dec 2020
30 June 2021
31 Dec 2021 
30 Apr 2022
29 Jul 2022 
30 Sep 2022 
31 Dec 2022
30 Apr 2023
31 Aug 2023
Digital team contacted regarding
procedure for system switch-
over and comms to council staff.
Revised go live date 1/8/23. 
Delayed and Rescheduled
Procurement/
Technical Officer
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible
Officer
LOW
ROADS & INFRASTRUCTURE SERVICES
STREET CLEANING 
4. Updating of ELM Local Environment Teams
(LETs) are not currently using tablet devices to
indicate that work allocated has been completed.
Supervisors are updating the system in some areas
but this is not consistent across the Council. 
Reintroduce use of handheld
devices subject to ongoing
Covid restrictions etc. to allow
efficient updates to ELM.
31 July 2022
31 Dec 2022
31 Mar 2023
30 Sept 2023 
Refresher training for
supervisors is nearing
completion.  Reintroduction of
the tablet devices has not yet
been fully implemented as issues
have been identified in the
performance of the devices and
their usage is considered
challenging for some employees. 
Further consideration will be
taken to progress this action. 
Delayed and Rescheduled 
Operations Manager,
Roads &
Infrastructure
Services
HIGH
ROADS & INFRASTRUCTURE SERVICES
WARDEN SERVICES 
3. Second Bin Service Verification 
Wardens are expected to verify the veracity of
applications from customers for a second domestic
bin service. This requires the warden to confirm
that information provided by the customer is
accurate and meets the defined criteria. The
information provided to substantiate an
application can be very personal and sometimes of
a sensitive medical nature. Wardens have been
asked to provide this service but have received no
formal training in how to ensure a customer’s
dignity is maintained or to ensure they are aware
of the requirements of General Data Protection
Regulation (GDPR) in relation to personal data for
this specific process. 
Due to the sensitivity of this process, and the
potential risks associated with data protection it is
Review the process for; 
Review the second bins that
are in place and the process for
rationalising. This review to
also give consideration to
composition and identify
opportunity to increase
recycling and reduce general
waste.
30 Sep 2022 
30 Dec 2022 
30 Jun 2023
30 Sep 2023
The list for the second domestic
bins has been compiled as have
the draft letters for both second
domestic bins and assisted pull
outs to send to residents to see if
they still require this service. 
These letters will be sent out by
Friday 28th July 2023 with a
return date of Friday 1st
September 2023. 
Delayed and Rescheduled
Operations Manager,
Roads &
Infrastructure
Services
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible
Officer
recommended that the current verification process
is reconsidered to determine if it is appropriate to
maintain it in its current form. If it is decided it
should be retained then there should be
engagement with the Council’s Governance and
Risk Manager to ensure it is being carried out in full
compliance with GDPR. 
HIGH
ROADS & INFRASTRUCTURE SERVICES
WARDEN SERVICES 
2. Second Bin Service Verification 
Wardens are expected to verify the veracity of
applications from customers for a second domestic
bin service. This requires the warden to confirm
that information provided by the customer is
accurate and meets the defined criteria. The
information provided to substantiate an
application can be very personal and sometimes of
a sensitive medical nature. Wardens have been
asked to provide this service but have received no
formal training in how to ensure a customer’s
dignity is maintained or to ensure they are aware
of the requirements of General Data Protection
Regulation (GDPR) in relation to personal data for
this specific process. 
Due to the sensitivity of this process, and the
potential risks associated with data protection it is
recommended that the current verification process
is reconsidered to determine if it is appropriate to
maintain it in its current form. If it is decided it
should be retained then there should be
engagement with the Council’s Governance and
Review the process for -  
Dealing with requests for new
and replacement bins.
30 June 2022 
30 Sep 2022 
31 Dec 2022 
30 Jun 2023
31 Jul 2023
Work is still ongoing on the
waste policy and a draft
procedure is with the Operations
Manager for sign off.  As per
previous comment those
customers who require a second
bin for medical requirements will
automatically receive their bin. 
The Wardens have received
confidentiality training from KSB
and the service receives annual
training with regards to RIPSA
from the Governance and Risk
Manager. 
Delayed and Rescheduled
Operations Manager,
Roads &
Infrastructure
Services
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible
Officer
Risk Manager to ensure it is being carried out in full
compliance with GDPR. 
MEDIUM
FINANCIAL SERVICES
FIXED ASSET REGISTER (AIRS) 
3. Asset Record Maintenance 
There are inconsistencies in descriptions when
recording Council assets across the various systems
and asset references are not always available to aid
cross referencing. This results in difficulties
reconciling assets held in service records to the
fixed asset system AIRS. 
Work with Property Services
and Fleet to ensure systems
record the same assets and
refer to references on other
systems.
31 Dec 2022 
31 Mar 2023
30 June 2023
30 Sep 2023
The bulk of the work for this has
been completed, however, the
information has not been
transferred over to AIRS due to
issues with the AIRS system
requiring supplier support and
also staff resources. 
Delayed and Rescheduled
Accountant - Capital
MEDIUM
FINANCIAL SERVICES
MANAGEMENT OF DEBT/DEBT RECOVERY 
10. Raising of invoices and Recovery Routes
Finding:  Legal Services recovery is hampered due
to lack of customer telephone and email contact
details being entered when the Debtors records
are created by Services.  Recommendation:  Phone
number and email fields should be mandatory 
Speak to System supplier about
making these fields mandatory
for users to complete if raising
a debtor account.
30 June 2023
31 Dec 2023
We have spoken to the System
supplier and this is still under
investigation with the supplier.     
Delayed and Rescheduled
NDR &  Income
Manager
VFM
FINANCIAL SERVICES
Management of Debt/Debt Recovery 
17. Sharing of good practice Consideration should
be given to whether it is possible to issues text
message reminders for Non Domestic Rates missed
payments.
The service would like to look
at the possibility of E-billing
and text reminders for NDR in
the future.  There will be a cost
to this, given that NDR income
is pooled by the government it
has never been our highest
priority. That being said it
would introduce improvements
for our businesses. We will
approach the systems supplier,
30 June 2023
31 Dec 2023
Action regarding E-billing had
been progressing but was stalled
around March due to Annual
Billing and revaluation.   We are
looking to establish if this is
possible to do in-house, or if we
require to purchase 3rd party
software. We have also still to
approach the systems supplier
(Northgate) about the possibility
of using a text reminder service.  
NDR & Income
Manager
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible
Officer
Northgate (Orbis) and get
quotes for this work.  At that
point a business case will need
to be considered before any
other progress can be made. 
Delayed and Rescheduled
MEDIUM
FINANCIAL SERVICES
CAPITAL MONITORING 
1. Capital Programme Planning & Management
Guide The Council’s Capital Guide has not been
revised since 2018 and requires a review to ensure
it reflects current working practices and provides
appropriate support to officers involved in the
capital monitoring process. The Council is currently
developing a new Capital Strategy which is to be
presented to the Policy and Resources Committee
in August 2021 and we recognise that a review of
the Guide should be conducted after the Strategy
has been finalised to ensure the two documents
complement each other and. The Guide could also
benefit from being linked to, or referencing, other
relevant Council processes, in particular the Project
Management section on the Hub. 
Capital Planning and
Management Guide to be
updated once the Capital
Strategy has been approved to
ensure the two are aligned and
provide clarity.
31 Mar 2022 
30 Sep 2022 
31 Dec 2022
31 Mar 2023
30 Sep 2023 
The completion of this action is
dependent upon the agreement
of the revised capital strategy.
The latest update from the Head
of Commercial Services is that
the strategy is currently being
refined and it is planned that it
will be presented to the Policy
and Resources Committee in
June 2023. 
Delayed and Rescheduled
Head of Commercial
Services/Finance
Manager
MEDIUM
FINANCIAL SERVICES
CAPITAL MONITORING 
2. Capital Programme Training   
There is no training programme to support officers
involved in the management of the Council’s
capital programme. It would be beneficial to
engage with project managers to identify training
needs and address these through the development
of a training programme to help ensure a
Training documentation to be
created that project managers
can refer to. Refresher training
to be provided for existing
Project Managers and a plan
put in place for training for any
new staff that have capital
budget monitoring
responsibilities.
30 Jun 2022
30 Sep 2022 
31 Mar 2023
30 Jun 2023
30 Sep 2023
The completion of this action is
dependent upon the agreement
of the revised capital strategy.
The latest update from the Head
of Commercial Services is that
the strategy is currently being
refined and it is planned that it
will be presented to the Policy
and Resources Committee in
June 2023. 
Finance Manager
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible
Officer
consistent and robust approach to capital project
management. In particular this should include
training on capital project profiling. 
Delayed and Rescheduled
HIGH
FINANCIAL SERVICES
FOLLOWING THE PUBLIC POUND 
1. Guidance on Following the Public Pound (FtPP)
Although the Council has an approved process to
manage external funding requests it is limited in
detail, is not closely aligned to the Code of
Guidance on Funding External Bodies and
Following the Public Pound and there is a general
lack of awareness amongst officers that it exists.
Audit testing identified a number of areas of good
practice within the Council and overall compliance
with the principles of FtPP however there were
examples of inconsistent practice. A more
comprehensive guidance document should be
established which provides a more standardised
and tiered approach providing greater clarity over
roles and responsibilities and standardised
templates for key stages in the process including
funding assessments and post award monitoring
and reporting. The audit team researched a
number of examples of FtPP guidance which had
been created by other councils during the planning
phase of the audit and can make these available to
inform the creation of an Argyll and Bute
equivalent. 
Following the Public Pound
guidance will be drafted to
provide a consistent approach
to managing the award of
external funds.
30 Jun 2020
31 Dec 2020
30 Jun 2021
31 Dec 2021
30 Sep 2022 
31 Dec 2022 
31 Mar 2023 
30 Jun 2023
30 Sep 2023
This cannot be completed until
the Capital Investment Strategy
has been completed. The latest
update from the Head of
Commercial Services is that the
strategy is currently being
refined and it is planned for it to
be presented to the Policy and
Resource Committee in June
2023. Currently waiting on the
new asset management strategy
being completed and ratified to
complete. 
Delayed and Rescheduled
Head of Financial
Services
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible
Officer
LOW
FINANCE/TRANSFORMATION
H&SCP - Complaints Handling 
3. Training 
Training should be provided in the complaints
handling  procedures for the IJB
Complaints Handling  Training
will be  incorporated into staff 
training processes
30 Sep 2022 
30 Nov 2022 
30 Jun 2023
30 Sep 2023 
Training took place in person on
9th June.  
Single agency training has been
delivered with a plan to move
towards joint training in the
coming months- the plan is still
being developed. Complaint
handlers, investigators and
responsible managers are also
encouraged to access the SPSO
online resources for training on
complaints handling and
investigations. 
Delayed and Rescheduled 
Chief Nurse-NHS
Highland
HIGH
ADULT SERVICES (MENTAL HEALTH LEARNING
DISABILITY, ADDICTIONS & LIFELONG
CONDITIONS/CSWO) 
Client Funds
2.  Detail restricted. 
Detail restricted. 30 Jun 2023
31 Aug 2023
Detail restricted. 
Delayed and Rescheduled
SW Admin Manager
HIGH
ADULT SERVICES (MENTAL HEALTH LEARNING
DISABILITY, ADDICTIONS & LIFELONG
CONDITIONS/CSWO) 
Client Funds
4.  Detail restricted. 
Detail restricted. 31 Mar 2023 
30 Jun 2023
31 Aug 2023
Detail restricted. 
Delayed and Rescheduled
SW Admin Manager
HIGH
ADULT SERVICES (MENTAL HEALTH LEARNING
DISABILITY, ADDICTIONS & LIFELONG
CONDITIONS/CSWO) 
Client Funds
6.  Detail restricted.
Detail restricted. 30 Jun 2023
31 Aug 2023
Detail restricted. 
Delayed and Rescheduled
SW Admin Manager
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible
Officer
MEDIUM
ADULT SERVICES (MENTAL HEALTH LEARNING
DISABILITY, ADDICTIONS & LIFELONG
CONDITIONS/CSWO) 
Client Funds
9.  Detail restricted. 
Detail restricted. 30 Jun 2023
31 Jul 2023
Detail restricted. 
Delayed and Rescheduled
SW Admin Manager
HIGH
FINANCE/TRANSFORMATION
Customer Service Centre 
1. Failure to ensure CET have up to date Service
information There is concern that some teams
within HSPC are not  fully engaging with CSC,
despite repeated requests from  Senior Managers
to review their information. In addition, the Duty
rotas and contact details on the HSPC SharePoint
are not always up to date. HSCP must engage with
CET to review the online and offline information
available to agents and customers to ensure it is
accurate, up to date and reflects current team
structures and duty rotas.
Provided by key officer HSCP
management will work with the
CET team to determine the
best way to approach the
current problem and
implement the correct solution
agreeable by HSCP and CSC.
30 Jun 2023
30 Sep 2023
A meeting with senior staff and
service centre management is
arranged for 20 July to review
the information requirement and
partnership working to address
concerns.  Highlighted evidence
from CSC has been forwarded to
management and action taken to
ensure staff are responding
appropriately.  Some ongoing
staffing issues suspended duty
rotas in some areas which was
not communicated. Other duty
rotas are confirmed as up to
date. If this is not operating as
required it will be reviewed at
the meeting. 
Delayed and Rescheduled
Business
Improvement 
Manager
VFM
FINANCE/TRANSFORMATION
Customer Service Centre 
6. Routing of calls to the appropriate channels Calls
for HSPC represent the highest volume of both calls
handled by CSC and transferred to the Service. The
data provided detailing the teams the calls are
transferred to indicates that it may be more
appropriate for properly trained staff to handle
and manage these calls.  Contact Centre and HSCP
Provided by key officer The
service will engage in
discussions with CET’s
Customer Engagement
Manager to ensure that
suitable arrangements are in
place which maximises
efficiency and effectiveness of
the handling of customer
30 Jun 2023
30 Sep 2023
This action will be a focal point
of the forthcoming meeting on
20 July. Contact centre staff are
regularly provided with training
in public protection and this can
be arranged as required.  As
noted previously we have
responded to protection
concerns by ensuring staff are
directed to respond to CSC
Business
Improvement 
Manager
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Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible
Officer
should analyse whether it is more efficient to route
certain call types on the HSCP Golden Number
directly to HSCP for them to manage or that
specific issues which require more specialist or
detailed knowledge are dealt directly by HSCP. 
contacts and enquiries via the
HSCP Golden Number.
appropriately. 
Delayed and Rescheduled 
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Action Plan Points Due after 30 June 2023 - Delayed & Rescheduled 
Service, Report, Plan no. & Finding Agreed Action Dates Comment Responsible
Officer / Status
LOW
CUSTOMER SUPPORT SERVICES
Customer Service Centre 
3. Performance Indicators Information gather using
the Avoidable and Non Avoidable  categories do not
match real time concerns or trends  identified by
staff regarding arising issues as these are  lagging
indicators.  Customer Service Centre should , with
Services, review the  definitions of the Avoidable
and Non Avoidable Contacts  with a view to
gathering actionable data on the volume of  repeat
contacts due to lack of follow up, availability of 
information and establishing whether there is an
issue  with customers being unable to reach staff
who have been  named as a key contacts.
Provided by key officer 1. CET
will engage with Service Leads
to review Avoidable Contact
measures and reporting.  2. CET
will send a report with
Improvement
Recommendations to DMT and
ELT for approval by July 2023.
31 Jul 2023
30 Sep 2023
CET has been liaising with
Govmetric regarding the latest
thinking around Avoidable
Contact and the potential to use
it for efficiencies. A
presentation on this was given
to Budget Working Group on
26/6 where it was recognised as
having longer term potential
(see attachment item 6). The
Avoidable Contact Consultation
will now be integrated to the
wider Customer Service
Strategy Consultation, hence
the completion date of this task
will slip. 
Delayed and Rescheduled
Customer
Engagement
Manager 
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ARGYLL AND BUTE COUNCIL  AUDIT AND SCRUTINY COMMITTEE 
FINANCIAL SERVICES  14 SEPTEMBER 2023 
INTERNAL AUDIT REPORTS TO AUDIT AND SCRUTINY COMMITTEE 2023/2024 
1. EXECUTIVE SUMMARY 
1.1 There are four audits being reported to the Audit and Scrutiny Committee.     
1.2 The table below provides a summary of the conclusions for the audits performed.
The full reports are included as appendices to this report. 
Audit Name Level of
Assurance
High
Actions
Medium
Actions
Low
Actions
VFM
Actions
Risk Management High 0 0 1 0
Education maintenance Allowance
(EMA) High 0 0 0 0
Kintyre Community Centre - LiveArgyll High 0 0 0 0
Victoria Hall - LiveArgyll High 0 0 0 0 
1.3 Internal Audit provides a level of assurance upon completion of audit work. A
definition for each assurance level is documented in each audit report. 
2. RECOMMENDATIONS 
2.1 Audit and Scrutiny Committee to review and endorse this summary report and the
detail within each individual report. 
3.  DETAIL 
3.1 A high level summary of each completed audit report is noted below: 
Risk management:  Our overall audit opinion for this audit is that we can take a
high level of assurance. This means that internal control, governance and the
management of risk are at a high standard. Only marginal elements of residual
risk have been identified with these either being accepted or dealt with. A sound
system of control designed to achieve the system objectives is in place and
being applied consistently.  The Council’s risk manual sets out a comprehensive
process to identify and prioritise risks. All business activities within the Council
have a risk assessment and are identified within each department’s operational
risk register. A review of the ORR’s confirmed that risk management is applied to
all Council business activities.  A review of the Council’s risk registers (both SRR
and ORR) confirmed that risks have been assessed and prioritised and mitigating
action identified where a decision has been taken to treat the risk. Minutes of the
Strategic Management Team (SMT) and the three Council Departmental
Management Teams (DMT) confirm that risk registers are being reviewed and
updated as per the requirements detailed within the Manual. In addition it is clear
Page 33 Agenda Item 6

Page 34

that reporting arrangements are being adhered to. Furthermore the Head of
Financial Services updates the Policy & Resources (P&R) Committee on the
Council’s key financial risks as a standard agenda item. The risk manual currently
published on the Council’s intranet site (HUB) reflects a previous version and
requires to be updated with the current version. 
Education maintenance allowance (EMA):  This audit has provided a high level
of assurance. This means that internal control, governance and the
management of risk are at a high standard. Only marginal elements of residual
risk have been identified with these either being accepted or dealt with. A sound
system of control designed to achieve the system objectives is in place and
being applied consistently.  There are appropriate arrangements in place to
process applications, payments and submission of monthly claims and year-end
schedules.  Awards of EMA payments were made appropriately to young people
following submission of formal applications and relevant supporting
documentation.  All payments and costs claimed were aligned with details held
on the Council’s general ledger and correctly reflected in the total value
requested for reimbursement from Scottish Government in accordance with the
terms and conditions of the offer of grant. 
Kintyre community centre: This audit has provided a high level of assurance.
This means that internal control, governance and the management of risk are
at a high standard. Only marginal elements of residual risk have been identified
with these either being accepted or dealt with. A sound system of control
designed to achieve the system objectives is in place and being applied
consistently. Audit testing on LiveArgyll establishments are predominantly
observational, therefore, any issues that are highlighted are based on what was
witnessed on the day of the visit. Recommendations are not included in the
reports and LiveArgyll management determine whether any corrective action is
required. Under any ‘areas for consideration’ management will take appropriate
action. (For Information only) 
Victoria Hall: This audit provided a high level of assurance. This means that
internal control, governance and the management of risk are at a high standard.
Only marginal elements of residual risk have been identified with these either
being accepted or dealt with. A sound system of control designed to achieve the
system objectives is in place and being applied consistently. Audit testing on
LiveArgyll establishments are predominantly observational, therefore, any
issues that are highlighted are based on what was witnessed on the day of the
visit. Recommendations are not included in the reports and LiveArgyll
management determine whether any corrective action is required. Under any
‘areas for consideration’ management will take appropriate action. (For
Information only)   
4. CONCLUSION 
4.1 Management has accepted each of the reports submitted and have agreed
responses and timescales in the respective action plans. 
5. IMPLICATIONS 
5.1 Policy - None
5.2 Financial - None
5.3 Legal - None
5.4 HR – None
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5.5 Fairer Scotland Duty - None
5.5.1 Equalities – None
5.5.2 Socio-Economic Duty – None
5.5.3 Islands Duty – None
5.6 Climate Change – None 
5.7 Risk – The implementation of recommendations contained in audit reports may
help mitigate the risk to the Council. 
5.8 Customer Service – None 
Paul Macaskill
Chief Internal Auditor
14 September 2023 
For further information contact: 
Paul Macaskill, Chief Internal Auditor
Tel:  01546 604108
Email: paul.macaskill@argyll-bute.gov.uk 
APPENDICES 
1. Risk Management
2. Education maintenance Allowance (EMA)
3. Kintyre Community Centre - LiveArgyll
4. Victoria Hall - LiveArgyll 
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Argyll and Bute Council
Internal Audit Report
June 2023
Final 
High Medium Low VFM
Number of
Findings
0 0 1 0 
Risk Management
Audit Opinion: High 
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Argyll and Bute Council – Internal Audit Report – Risk Management, June 2023 
Contents 
1. Executive Summary .............................................................................................................. 3
Introduction................................................................................................................................. 3
Background.................................................................................................................................. 3
Scope........................................................................................................................................... 3
Risks ............................................................................................................................................ 3
Audit Opinion .............................................................................................................................. 4
Recommendations ....................................................................................................................... 4
2. Objectives and Summary Assessment.................................................................................... 4
3. Detailed Findings .................................................................................................................. 5
Appendix 1 – Action Plan.............................................................................................................. 7
Appendix 2 – Audit Opinion.......................................................................................................... 9 
Contact Details 
Internal Auditor: David Sullivan
Telephone:  01546 604125 
e-mail:   david.sullivan@argyll-bute.gov.uk 
www.argyll-bute.gov.uk
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Argyll and Bute Council – Internal Audit Report – Risk Management, June 2023
1. Executive Summary
Introduction
1. As part of the 2023/24 internal audit plan, approved by the Audit & Scrutiny Committee in
March 2023, we have undertaken an audit of Argyll and Bute Council’s (the Council) system of
internal control and governance in relation to Risk Management.
2. The audit was conducted in accordance with the Public Sector Internal Audit Standards (PSIAS)
with our conclusions based on discussions with council officers and the information available at
the time the fieldwork was performed. The findings outlined in this report are only those which
have come to our attention during the course of our normal audit work and are not necessarily
all the issues which may exist. Appendix 1 to this report includes agreed actions to strengthen
internal control however it is the responsibility of management to determine the extent of the
internal control system appropriate to the Council.
3. The contents of this report have been agreed with the appropriate council officers to confirm
factual accuracy and appreciation is due for the cooperation and assistance received from all
officers over the course of the audit.
Background 
4. Local government has seen and will continue to see unprecedented changes. This will lead to
significant new risks, as the Council reviews its services and how they are delivered. Risk
management will support and enhance the decision making process, increase the likelihood of
the Council meeting its objectives and enable it to respond quickly to new pressures and
opportunities. 
5. Risk management is the planned and systematic process by which key risks are identified,
evaluated and managed so as to maximise benefits and minimise potentially negative
consequences to the Council and its partners. Risks are significant uncertainties that may affect
the Council’s ability to achieve its strategic and operational objectives. 
Scope 
6. The scope of the audit was to assess the adequacy of, and compliance with, the Council’s risk
management arrangements as outlined in the Terms of Reference.
Risks
7.  The risks considered throughout the audit were:
 CEU ORR 5: Risk management is not embedded as an integral part of decision making
process
 Audit Risk 1: Risk registers are not updated regularly
 Audit Risk 2: Risks are not properly assessed
 Audit Risk 3: Risks are not prioritised
 Audit Risk 4: Risks are not monitored and reported 
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Argyll and Bute Council – Internal Audit Report – Risk Management, June 2023
Audit Opinion
8. We provide an overall audit opinion for all the audits we conduct. This is based on our
judgement on the level of assurance which we can take over the established internal controls,
governance and management of risk as evidenced by our audit work.  Full details of the five
possible categories of audit opinion is provided in Appendix 2 to this report.
9. Our overall audit opinion for this audit is that we can take a High level of assurance.  This means
that, internal control, governance and the management of risk are at a high standard. Only
marginal elements of residual risk have been identified with these either being accepted or dealt
with. A sound system of control designed to achieve the system objectives is in place and being
applied consistently.
Recommendations
10. We have highlighted one low priority recommendation where we believe there is scope to
strengthen the control and governance environment. These are summarised below:
 A Copy of the Risk Management Manual on the HUB needs to be replaced with the
current version 
11. Full details of the audit findings, recommendations and management responses can be found in
Section 3 of this report and in the action plan at Appendix 1.
2. Objectives and Summary Assessment
12. Exhibit 1 sets out the control objectives identified during the planning phase of the audit and our
assessment against each objective. 
Exhibit 1 – Summary Assessment of Control Objectives 
Control Objective Link to Risk Assessment Summary Conclusion
CO1 Risk management is
actively supported
and promoted by
senior
officers/elected
members
ORR 5
Audit Risk 1
High In September 2019 the Audit and
Scrutiny Committee agreed that an
annual audit of risk management was
no longer required and that this
would be replaced by an annual
strategic risk assurance mapping
exercise with an audit of risk
management to be conducted at least
once every three years. Roles and
responsibilities are clearly set out and
arrangements for updating risk
registers have been defined and are
being adhered to. The current version
of the Risk Management Manual on
the HUB is out of date.
CO2 There is a
systematic
approach to identify
and prioritise risks
and match them
ORR 5
Audit Risk 2
Audit Risk 3 
High The Council’s Risk Management
Manual clearly set out a systematic
approach for identifying and
evaluating risks. 
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Argyll and Bute Council – Internal Audit Report – Risk Management, June 2023
with appropriate
responses
CO3 Risks and the action
taken to mitigate
them are regularly
monitored 
ORR 5
Audit Risk 4
High The Council’s risk registers are being
regularly reviewed and updated. 
13. Further details of our conclusions against each control objective can be found in Section 3 of this
report.  
3. Detailed Findings
Risk management is actively supported and promoted by senior officers/elected members
14. In September 2019 the Audit and Scrutiny Committee agreed that an annual audit of risk
management was no longer required and that this would be replaced by an annual strategic risk
assurance mapping exercise with an audit of risk management to be conducted at least once
every three years. The Risk Management Manual was updated to reflect this change with the
updated version being approved by the Strategic Management Team (SMT) in November 2020
and Policy and Resources (P&R) in May 2021.The annual risk assurance mapping was carried out
in August 2022 and presented to the September 2022 Audit and Scrutiny Committee. The
conclusion from the risk assurance mapping exercise was “ this exercise has again confirmed
that for the majority of risks in the Council’s strategic risk register there are either sufficient
assurances in place or internal audit have scheduled work to fill identified gaps. “ 
15. The current Risk Management Manual is comprehensive and sets out:
 a definition of risk
 the Council’s approach to managing risk
 a risk appetite statement
 roles and responsibilities including senior management and elected members
 the risk management cycle detailing the stages to undertake to manage risk. 
16. The roles and responsibilities of senior management are clearly outlined within the Council Risk
Management Manual under “Roles and Responsibilities Section” in regard to:
 strategic Management Team
 elected Members
 heads of Service
 managers
 employees
 audit and Scrutiny Committee
 Internal Audit. 
17. The Council’s Head of Financial Services has operational responsibility for risk management
(excluding social care).  
18. The operational risk registers (ORR’s) are agreed on a quarterly basis at Departmental
Management Team (DMT) meetings and the strategic risk registers (SRR’s) are formally reviewed
and updated by SMT on a six monthly basis. 
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Argyll and Bute Council – Internal Audit Report – Risk Management, June 2023
19. The Risk Management Manual currently on the HUB reflects a previous version.
Action Plan 1
There is a systematic approach to identify and prioritise risks and match them with appropriate
responses
20. The Council’s Risk Management Manual sets out a comprehensive process to identify and
prioritise risks. In particular how to:
 identify risk
 assess the likelihood and impact of the risk
 prioritise risks (red, amber or green)
 mitigate and manage the risk.
21. All business activities within the Council have a risk assessment. These are identified within each
departments operational risk register. A review of the ORR’s confirmed that risk management is
applied to all Council business activities. 
22. A review of the Council’s risk registers (both SRR and ORR) confirmed that risks have been
assessed and prioritised and mitigating action identified where a decision has been taken to
treat the risk. 
Risks and the action taken to mitigate them are regularly monitored
23. Minutes of the SMT and the three Council Departmental Management Teams confirm that risk
registers are being reviewed and updated as per the requirements established by the Risk
Management Manual. In addition it is clear the reporting arrangements are being adhered to.
Furthermore the Head of Financial Services updates P&R on the Council’s key financial risks as a
standard agenda item. 
24. A review of the Council’s risk registers confirmed that risks have been assessed and prioritised
and mitigating action identified where a decision has been taken to treat the risk. 
25. The Council’s Strategic Risk register is reviewed every 6 months and agreed by the Council’s
Strategic Management Team and presented to the Audit and Scrutiny Committee by the CIA
annually. The next scheduled review will commence in June 2023 with reporting to the Audit and
Scrutiny Committee in September 2023. 
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Appendix 1 – Action Plan 
No Finding Risk Agreed Action Responsibility / Due Date
Low 1
Risk Management Manual 
The Risk Management Manual on the HUB reflects a
previous version. 
Risk management does not
reflect current practice
To inform IT to update the HUB
with most recent version of the
Risk Management Manual.
Chief Internal Auditor 
June 2023 
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Argyll and Bute Council – Internal Audit Report – Risk Management, June 2023
In order to assist management in using our reports a system of grading audit findings has been adopted to allow the significance of findings to be ascertained.  The definitions
of each classification are as follows: 
Grading    Definition
High  A major observation on high level controls and other important internal controls or a significant matter relating to the critical success of the
objectives of the system.  The weakness may therefore give rise to loss or error. 
Medium 
Observations on less significant internal controls and/or improvements to the efficiency and effectiveness of controls which will assist in meeting
the objectives of the system.  The weakness is not necessarily substantial however the risk of error would be significantly reduced if corrective
action was taken.  
Low  Minor recommendations to improve the efficiency and effectiveness of controls or an isolated issue subsequently corrected.  The weakness does
not appear to significantly affect the ability of the system to meet its objectives. 
VFM  An observation which does not highlight an issue relating to internal controls but represents a possible opportunity for the council to achieve
better value for money (VFM). 
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Argyll and Bute Council – Internal Audit Report – Risk Management, June 2023
Appendix 2 – Audit Opinion 
Level of Assurance  Definition 
High 
Internal control, governance and the management of risk are at a high standard. Only marginal elements of residual risk have
been identified with these either being accepted or dealt with. A sound system of control designed to achieve the system
objectives is in place and being applied consistently. 
Substantial 
Internal control, governance and the management of risk is sound. However, there are minor areas of weakness which put some
system objectives at risk and specific elements of residual risk that are slightly above an acceptable level and need to be
addressed within a reasonable timescale. 
Reasonable 
Internal control, governance and the management of risk are broadly reliable. However, whilst not displaying a general trend,
there are areas of concern which have been identified where elements of residual risk or weakness may put some of the system
objectives at risk. 
Limited 
Internal control, governance and the management of risk are displaying a general trend of unacceptable residual risk above an
acceptable level and placing system objectives are at risk. Weakness must be addressed with a reasonable timescale with
management allocating appropriate resources to the issues raised. 
No Assurance 
Internal control, governance and the management of risk is poor. Significant residual risk and/or significant non-compliance with
basic controls exists leaving the system open to error, loss or abuse. Residual risk must be addressed immediately with
management allocating appropriate resources to the issues. 
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Argyll and Bute Council
Internal Audit Report
July 2023
FINAL 
High Medium Low VFM
Number of
Findings
0 0 0 0 
Education Maintenance
Allowance-Verification Audit
Audit Opinion: High 
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Argyll and Bute Council – Internal Audit Report – EMA Verification audit, July 2023 
Contents 
1. Executive Summary ........................................................................................................................ 3
Introduction ............................................................................................................................................ 3
Background ............................................................................................................................................. 3
Scope ....................................................................................................................................................... 4
Risks ........................................................................................................................................................ 4
Audit Opinion ......................................................................................................................................... 4
2. Objectives and Summary Assessment ........................................................................................... 4
3. Detailed Findings ............................................................................................................................ 5
Appendix 1 – Audit Opinion ................................................................................................................... 7 
Contact Details 
Internal Auditor: Mhairi Weldon 
Telephone:  01546 604294 
e-mail:   Mhairi.weldon@argyll-bute.gov.uk 
www.argyll-bute.gov.uk
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Argyll and Bute Council – Internal Audit Report – EMA Verification audit, July 2023
1. Executive Summary
Introduction
1. As part of the 2023/24 internal audit plan, approved by the Audit & Scrutiny Committee in
March 2023, we have undertaken an audit of Argyll and Bute Council’s (the Council) system of
internal control and governance in relation to Education maintenance Allowance (EMA)
Verification.
2. The audit was conducted in accordance with the Public Sector Internal Audit Standards (PSIAS)
with our conclusions based on discussions with council officers and the information available at
the time the fieldwork was performed. The findings outlined in this report are only those which
have come to our attention during the course of our normal audit work and are not necessarily
all the issues which may exist.  It is the responsibility of management to determine the extent of
the internal control system appropriate to the Council.
3. The contents of this report have been agreed with the appropriate council officers to confirm
factual accuracy and appreciation is due for the cooperation and assistance received from all
officers over the course of the audit.
Background
4. Regulation 3 of the Education Maintenance Allowances (Scotland) Regulations 2007 (“the 2007
Regulations”) allows the Scottish Ministers to pay an education maintenance allowance (EMA) to
provide support for eligible 16 to 19 year olds who are engaged in full-time education in school;
undertaking a course of non-advanced education at home which has been approved by the
education authority; or undertaking a course of non-advanced education elsewhere under the
supervision of the education authority (including Learning Agreements/Action Plans). The 2007
Regulations form the basis of the EMA programme which aims to increase participation and
retention in post-compulsory education, thus increasing skills and life chances for this group.
EMA payments are made by the Council to eligible young people in school and other types of
learning within the local authority area in accordance with the 2007 Regulations, and the EMA
(Scotland) Guidance and Processes, provided that a young person is eligible for EMA, that a
young person qualifies based on the EMA eligibility criteria and a signed learning agreement is in
place.
5. The EMA programme offers means-tested financial support of £30 per week in arrears during
term-time to eligible young people from low income households who are planning to continue in
post-compulsory education.  Eligibility for EMA payments depends on the young person's age,
household income, residency, course validity and completion of a learning agreement detailing
targets and attendance requirements.  
6. The Scottish Government (SG) reimburses the Council for payments made to young people
following submission of monthly grant claims and a year-end statement confirming the total of
the monthly claims.  A standard allowance for the costs of administering the programme as well
as an additional £15 for each new application processed is also paid by the SG.
7. Audit Scotland published technical guidelines, TGN/EMA/21 in March 2021 and this was used to
support auditors in the verification of EMA claims.
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Argyll and Bute Council – Internal Audit Report – EMA Verification audit, July 2023
Scope 
8. The scope of the audit was to assess that the Council is fully compliant with requirements as set
out in the Offer of Grant for EMA 2022/23.
Risks
9.  The risks considered throughout the audit were:
 Audit Risk 1 – The Council fails to comply with the provisions set out in the Offer of grant
for EMA 2022-23
Audit Opinion
10. We provide an overall audit opinion for all the audits we conduct. This is based on our
judgement on the level of assurance which we can take over the established internal controls,
governance and management of risk as evidenced by our audit work.  Full details of the five
possible categories of audit opinion is provided in Appendix 1 to this report.
11. Our overall audit opinion for this audit is that we can take a high level of assurance.  This means
that, internal control, governance and the management of risk are at a high standard. Only
marginal elements of residual risk have been identified with these either being accepted or dealt
with. A sound system of control designed to achieve the system objectives is in place and being
applied consistently.
2. Objectives and Summary Assessment
12. Exhibit 1 sets out the control objectives identified during the planning phase of the audit and our
assessment against each objective.   
Control Objective Link to Risk Assessment Summary Conclusion
1 The year-end
statement has been
completed in
accordance with
guidance.
Audit Risk 1 High Appropriate arrangements are in place
to process applications and payments
and prepare and submit accurate
monthly claims and year-end
schedules.  All payments and costs
were confirmed on the Council’s
general ledger and verified on the
claims submitted.
2 Young people have
been correctly
assessed for
eligibility.
Audit Risk 1 High A detailed review of a sample of 10
young people confirmed that EMA was
appropriately awarded following
submission of the required evidence in
support of their applications.
3 Administration costs
have been
appropriately
applied.
Audit Risk 1 High The additional top-up administration
cost has been applied to the monthly
claims and correctly reflected in the
year-end claim following an in-year
adjustment.
4 Completion
procedures have
Audit Risk 1 High The claim forms submitted accurately
reflected payments made and costs
incurred in accordance with the terms
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Argyll and Bute Council – Internal Audit Report – EMA Verification audit, July 2023
been appropriately
followed.
and conditions of the Offer of Grant. 
Claims and supporting evidence were
reviewed, certified and confirmed to
Scottish Government. 
13. Further details of our conclusions against each control objective can be found in Section 3 of this
report.  
3. Detailed Findings
The year-end statement has been completed in accordance with guidance.
14. The Councils arrangements for the completion of the year end statement are adequate. All
relevant parts of the year end statement have been completed and signed by the Council’s
Executive Director/Section 95 Officer including schedules 4 to 7 as required in the Offer of Grant
for EMA 2022-23 letter.  
15. The entries on the year-end statement were reviewed and found to be consistent with the total
of the monthly claims submitted and also with entries lodged on the Council’s general ledger.
Young people have been correctly assessed for eligibility
16. A total of 200 young people were awarded EMA payments in 2022-23, from these, a random
sample of 10 was chosen for detailed review of supporting documentation to confirm they met
the eligibility criteria as set out below: 
 Proof of age to confirm young person is between 16 and 19 years of age
 Household income below £24,421 (one child) or £26,884 (more than one child)
 UK citizen or qualifying non-national who are resident in Argyll and Bute area
 Course(s) being undertaken is/are valid and require attendance of at least 21 hours per week
 An agreement has been completed detailing learning goals and level of attendance required 
 Attendance records confirming eligibility for each weekly payment made
 Back-payments were made in accordance with grant requirements 
17. Evidence reviewed confirmed that all young people within the sample selected for review were
appropriately awarded EMA following submission of the required evidence. 
Administration costs have been appropriately applied
18. The Council is in receipt of a flat rate of £25k for administering the EMA programme, in addition
to this, an administration cost of £15 per new applicant in receipt of at least one payment of
EMA is available to claim.  The administration cost was applied to monthly claims with a minor
adjustment included in the December claim to amend a previous error.  A total of £2,910 was
recovered from the SG in respect of this element and was found to be consistent with the
documented requirements.
Completion procedures have been appropriately followed
19.  Testing carried out confirmed that payments were made in accordance with the grant terms
and conditions and no adjustments required to be made.
20. An audit certificate was prepared and submitted to Scottish Government on 28 July 2023.
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In order to assist management in using our reports a system of grading audit findings has been adopted to allow the significance of findings to be ascertained. 
The definitions of each classification are as follows: 
Grading    Definition
High  A major observation on high level controls and other important internal controls or a significant matter relating to the critical success of the
objectives of the system.  The weakness may therefore give rise to loss or error. 
Medium 
Observations on less significant internal controls and/or improvements to the efficiency and effectiveness of controls which will assist in meeting
the objectives of the system.  The weakness is not necessarily substantial however the risk of error would be significantly reduced if corrective
action was taken.  
Low  Minor recommendations to improve the efficiency and effectiveness of controls or an isolated issue subsequently corrected.  The weakness does
not appear to significantly affect the ability of the system to meet its objectives. 
VFM  An observation which does not highlight an issue relating to internal controls but represents a possible opportunity for the council to achieve
better value for money (VFM). 
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Argyll and Bute Council – Internal Audit Report – EMA Verification audit, July 2023
Appendix 1 – Audit Opinion 
Level of Assurance  Definition 
High 
Internal control, governance and the management of risk are at a high standard. Only marginal elements of residual risk have
been identified with these either being accepted or dealt with. A sound system of control designed to achieve the system
objectives is in place and being applied consistently. 
Substantial 
Internal control, governance and the management of risk is sound. However, there are minor areas of weakness which put some
system objectives at risk and specific elements of residual risk that are slightly above an acceptable level and need to be
addressed within a reasonable timescale. 
Reasonable 
Internal control, governance and the management of risk are broadly reliable. However, whilst not displaying a general trend,
there are areas of concern which have been identified where elements of residual risk or weakness may put some of the system
objectives at risk. 
Limited 
Internal control, governance and the management of risk are displaying a general trend of unacceptable residual risk above an
acceptable level and placing system objectives are at risk. Weakness must be addressed with a reasonable timescale with
management allocating appropriate resources to the issues raised. 
No Assurance 
Internal control, governance and the management of risk is poor. Significant residual risk and/or significant non-compliance with
basic controls exists leaving the system open to error, loss or abuse. Residual risk must be addressed immediately with
management allocating appropriate resources to the issues. 
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Argyll and Bute Council 
Internal Audit Report
July 2023
Final 
Contact Details 
Internal Auditor: Leanne Rennie
Telephone:  01369 708516
e-mail:   leanne.rennie@argyll-bute.gov.uk 
LiveArgyll 
Establishment Visit
Kintyre Community Centre  
Audit Opinion: Green 
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LiveArgyll – Internal Audit Report – LiveArgyll Establishment Visit – Kintyre Community Centre – July
2023
1. Executive Summary
Introduction
1. As part of the 2023/24 internal audit plan agreed with LiveArgyll management, we undertake
establishment visits at LiveArgyll sites. LiveArgyll operate 26 establishments and we have agreed
that 19 of these will be subject to establishment visits over a cyclical basis. Appendix 1 sets out
the schedule. Establishment visits focus on the areas set out in exhibit 1 and we have agreed
checklists for each area with LiveArgyll management.  
Exhibit 1 – Establishment Visits Areas of Focus
Building Exterior Floors Environment Baby Changing Units
Doors Public Spaces Signage Income Collection / Facility Booking
Ceilings Windows Fixtures & Fittings Floats
Walls Elevators Toilets Banking
Swimming Pool /
Health Suite
Library Sports Hall / Gym Staff 
2. The audit tests are predominantly observational so any issues highlighted are based on what was
witnessed on the visit day. Due to the limiting nature of this as audit evidence we do not include
recommendations in this report.  Rather it provides an overview of issues identified allowing the
LiveArgyll management team to determine whether any corrective action is required.
3. To ensure consistency of approach, the issues raised do not take account of any planned
structural work in the short to medium term. For example, if we identify superficial structural
damage we will still report it even if we are aware the establishment is due to be refurbished.
Background
4. On Tuesday 4th July 2023 we visited the Kintyre Community Centre. The scope of the audit was
to assess the site against the audit questions agreed with LiveArgyll.
Audit Opinion
5. We provide an overall audit opinion for all the establishment visits we conduct. This is based on
our judgement on the extent to which there are issues requiring corrective action and how
critical they are.  We assess establishment visits as either:
 Red – Intervention is required to correct material areas of concern
 Amber – Issues identified can be managed through a programme of works 
 Green – Issues identified are relatively minor 
6. Our overall opinion for this establishment visit is Green. This means that we have not identified
any issues which we consider to be material or requiring short to medium term attention.
Findings
7. Exhibit 2 summarises the conclusions of the work and any observations made on the day of the
visit. 
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LiveArgyll – Internal Audit Report – LiveArgyll Establishment Visit – Kintyre Community Centre – July
2023
Exhibit 2 – Summary Assessment of Control Objectives 
Area Strengths Areas for Consideration
1 Building
Exterior
On approach the building conveys the
appropriate corporate image.
None
2 Doors The main entrance doors open freely. None
3 Ceilings Ceilings are in good condition with no cracks
and very little water damage.
There are historical water marks
on the ceiling as you go up the
stairs. There are also some tiles
missing (although they are
possibly inside the ceiling and
have not been put back in
place). 
One of the meeting rooms
(Dunaverty Suite) also has an
ongoing leak that only occurs
during heavy rain and
dependent on the way the wind
is blowing. 
4 Walls The walls are clean and dirt free, however,
being an older building there is evidence of
marks from historic water damage, scuffs,
cracks and chipped plaster. 
None
5 Floors &
Public Spaces 
Flooring area all appears clean and tidy. The
main reception is clutter free with only
essential equipment. 
The landline for the Centre has
been out of operation for some
time. 
6 Windows  The majority of the windows in the Centre
are elevated (and therefore do not open
freely) and do not appear to have any
damage or cracks.
None
7 Elevators There is 1 elevator in the Centre that is in
good working order.
None
8 Environment There is adequate lighting and ventilation
and noise levels are acceptable. All lights are
in good working order and bins are emptied
several times a day.
None
9 Signage There is both external and internal LiveArgyll
signage and the opening hours of the Centre
are displayed on the front door.
None
10 Noticeboards
& Leaflets
There is adequate and up to date
noticeboards. 
None
11 Furniture,
Fittings &
Equipment
All furniture and fittings are in good clean
order and not in a hazardous position. All
sockets are in good working order.
None
12 Toilets  The toilets are all clean and tidy, without
breakages, however, they are all very tired
looking with age old marks on both the walls
and floors. 
None
13 Baby
Changing
Units
There is one baby changing unit in the
Centre and this is located in the disabled
None
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4 
LiveArgyll – Internal Audit Report – LiveArgyll Establishment Visit – Kintyre Community Centre – July
2023 
Area Strengths Areas for Consideration
toilet. This is in good working order and is
clean.
14 Swimming
Pool
N/A N/A
15 Sports Hall,
Gym and
Studios
There is one room within the Centre that is
used as a sports hall, this appears to be dust
and damage free.
None
16 Libraries N/A N/A
17 Income
Collection
There are no vending machines or pay
phones within the Centre.
None
18 Booking of
Facilities
Booking of rooms is processed appropriately.  None
19 Floats Floats are checked on a daily basis by the
responsible person on duty.
None
20 Banking Banking is performed by the Senior Duty
Officer from the Aqualibrium via a night safe.
None 
Management Response
General Management note the findings.
Action has been taken as per the agreed property maintenance protocols in place with Argyll and
Bute Council partners.  Where matters are of more of an aesthetic nature these are deemed
commensurate with age and design of building. 
Appendix 1 – Establishment Visit Schedule 2023/24 
2022/23 2023/24 Complete
Leisure     
Aqualibrium √  √
Helensburgh Pool   √
Riverside Leisure Centre     √
Rothesay Leisure Pool     √
Mid Argyll Sports Centre   √ √
Libraries     
Campbeltown √  √
Dunoon    √
Helensburgh     √
Lochgilphead    √
Oban √  √
Rosneath     √
Rothesay     √
Halls & Community Centres     
Queens Hall, Dunoon     √
Victoria Hall, Campbeltown   √ √
Victoria Halls, Helensburgh     √
Page 58

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5 
LiveArgyll – Internal Audit Report – LiveArgyll Establishment Visit – Kintyre Community Centre – July
2023
Corran Halls, Oban √  √
Kintyre Community Education Centre   √ √
Lochgilphead Community Centre   √ √
Moat Centre, Rothesay     √ 
Page 59

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Argyll and Bute Council 
Internal Audit Report
July 2023
Final 
Contact Details 
Internal Auditor: Leanne Rennie
Telephone:  01369 708516
e-mail:   leanne.rennie@argyll-bute.gov.uk 
LiveArgyll 
Establishment Visit
Victoria Halls, Campbeltown  
Audit Opinion: Green 
Page 61

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2 
LiveArgyll – Internal Audit Report – LiveArgyll Establishment Visit – Victoria Halls – July 2023
1. Executive Summary
Introduction
1. As part of the 2023/24 internal audit plan agreed with LiveArgyll management, we undertake
establishment visits at LiveArgyll sites. LiveArgyll operate 26 establishments and we have agreed
that 19 of these will be subject to establishment visits over a cyclical basis. Appendix 1 sets out
the schedule. Establishment visits focus on the areas set out in exhibit 1 and we have agreed
checklists for each area with LiveArgyll management.  
Exhibit 1 – Establishment Visits Areas of Focus
Building Exterior Floors Environment Baby Changing Units
Doors Public Spaces Signage Income Collection / Facility Booking
Ceilings Windows Fixtures & Fittings Floats
Walls Elevators Toilets Banking
Swimming Pool /
Health Suite
Library Sports Hall / Gym Staff 
2. The audit tests are predominantly observational so any issues highlighted are based on what was
witnessed on the visit day. Due to the limiting nature of this as audit evidence we do not include
recommendations in this report.  Rather it provides an overview of issues identified allowing the
LiveArgyll management team to determine whether any corrective action is required.
3. To ensure consistency of approach, the issues raised do not take account of any planned
structural work in the short to medium term. For example, if we identify superficial structural
damage we will still report it even if we are aware the establishment is due to be refurbished.
Background
4. On Tuesday 4th July 2023 we visited the Victoria Halls, Campbeltown. The scope of the audit was
to assess the site against the audit questions agreed with LiveArgyll. 
Audit Opinion
5. We provide an overall audit opinion for all the establishment visits we conduct. This is based on
our judgement on the extent to which there are issues requiring corrective action and how
critical they are.  We assess establishment visits as either:
 Red – Intervention is required to correct material areas of concern
 Amber – Issues identified can be managed through a programme of works 
 Green – Issues identified are relatively minor 
6. Our overall opinion for this establishment visit is Green. This means that we have not identified
any issues which we consider to be material or requiring short to medium term attention.
Findings
7. Exhibit 2 summarises the conclusions of the work and any observations made on the day of the
visit. 
Page 62

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3 
LiveArgyll – Internal Audit Report – LiveArgyll Establishment Visit – Victoria Halls – July 2023
Exhibit 2 – Summary Assessment of Control Objectives 
Area Strengths Areas for Consideration
1 Building
Exterior
On approach the building is extremely tired
looking but has the appropriate LiveArgyll
signage outside. 
None
2 Doors The main entrance and internal doors open
freely.
None
3 Ceilings Considering the age of the building, the
ceiling is in good order, with no cracks,
damage or parts falling down.
None
4 Walls The walls and skirtings are old so have
obvious age related scuff marks on both, but
they appear clean.  
None
5 Floors &
Public Spaces 
Floors appear clean but the flooring at the
entrance area is tired.  The general area is
tidy as is the reception. 
None
6 Windows  Windows are old but appear clean without
damage. 
Windows on both front ground floor and
first floor open and close freely. 
None
7 Elevators N/A N/A
8 Environment There is adequate lighting and ventilation
and noise levels are acceptable. All lights are
in good working order and bins are emptied
several times a day.
None
9 Signage There is a weathered LiveArgyll sign outside,
tied onto the front of the building and a
LiveArgyll sign is located inside the main
entrance. 
None
10 Noticeboards
& Leaflets
N/A N/A
11 Furniture,
Fittings &
Equipment
All furniture and fittings appear to be in
good order and not in a hazardous position.
All sockets are in good working order.
None
12 Toilets  The toilets are old and tired but appear clean
and tidy. 
There is a broken toilet seat in
the ladies toilet, the seat is lying
on the floor. 
13 Baby
Changing
Units
N/A N/A
14 Swimming
Pool
N/A N/A
15 Sports Hall,
Gym and
Studios
There is no sports hall, however the main
room with stage is used for fitness classes.
This appears clean and tidy with no trip
hazard and adequate lighting.
None
16 Libraries N/A N/A
17 Income
Collection
There are no vending machines or pay
phones within the Halls.
None
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4 
LiveArgyll – Internal Audit Report – LiveArgyll Establishment Visit – Victoria Halls – July 2023 
Area Strengths Areas for Consideration
18 Booking of
Facilities
Booking of rooms is processed appropriately.  None
19 Floats The float for the Halls hasn’t been used since
pre Covid. This is kept secure at the
Aqualibrium.
None
20 Banking Any monies received is put into the
Aqualibrium banking and banked via the
night safe, this is carried out on a daily basis
by 2 members of staff.
None 
Management Response
General Management note the findings.
Action has been taken as per the agreed property maintenance protocols in place with Argyll and
Bute Council partners.  Where matters are of more of an aesthetic nature these are deemed
commensurate with age and design of building. 
Appendix 1 – Establishment Visit Schedule 2023/24 
2022/23 2023/24 Complete
Leisure     
Aqualibrium √  √
Helensburgh Pool   √
Riverside Leisure Centre     √
Rothesay Leisure Pool     √
Mid Argyll Sports Centre   √ √
Libraries     
Campbeltown √  √
Dunoon    √
Helensburgh     √
Lochgilphead    √
Oban √  √
Rosneath     √
Rothesay     √
Halls & Community Centres     
Queens Hall, Dunoon     √
Victoria Hall, Campbeltown   √ √
Victoria Halls, Helensburgh     √
Corran Halls, Oban √  √
Kintyre Community Education Centre   √ √
Lochgilphead Community Centre   √ √
Moat Centre, Rothesay     √ 
Page 64

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LiveArgyll – Internal Audit Report – LiveArgyll Establishment Visit – Victoria Halls – July 2023 
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ARGYLL AND BUTE COUNCIL  AUDIT AND SCRUTINY COMMITTEE 
FINANCIAL SERVICES 14 SEPTEMBER 2023 
INTERNAL AUDIT -  ANNUAL SELF-ASSESSMENT 
1. EXECUTIVE SUMMARY 
1.1 This paper informs the Audit and Scrutiny Committee (the Committee) of the
findings from the recent internal self-assessment of the Council’s Internal Audit
service performed by a member of the Internal Audit team. 
2. RECOMMENDATIONS 
2.1 Members are requested to review and endorse the findings of the assessment
including the identified areas for improvement, where applicable. 
3. DETAIL 
3.1 The Public Sector Internal Audit Standards (PSIAS) require the Council’s Chief
Internal Auditor (CIA) to develop a Quality Assurance and Improvement
Programme (QAIP). The purpose of the QAIP is to enable the evaluation of
internal audit’s conformance to the PSIAS. The QAIP must include annual
internal self-assessments with a five yearly external assessment, carried out by
an independent assessor. 
3.2 The Council’s last external independent assessment was reported to the
Committee in March 2023 and concluded that internal audit demonstrated full
compliance with PSIAS in all 14 areas of criteria, along with identified good
practice. It also highlighted two minor areas for potential improvement and
which now have been fully implemented. A further internal self-assessment has
been undertaken and again confirms compliance with all criteria. 
3.3 The 2023 self-assessment exercise has been completed and the table below
summarises the assessment of the service against each of the fourteen PSIAS
assessment areas. 
PSIAS Assessment Area Assessment
1 Mission of internal audit Fully Conforms
2 Definition of internal auditing Fully Conforms
3 Code of ethics Fully Conforms
4 Purpose, authority and responsibility Fully Conforms
5 Independence and objectivity Fully Conforms
6 Proficiency and due professional care Fully Conforms
7 Quality assurance and improvement programme Fully Conforms
8 Managing the internal audit activity Fully Conforms
9 Nature of work Fully Conforms
10 Engagement planning Fully Conforms
11 Performing the engagement Fully Conforms
12 Communicating results Fully Conforms
13 Monitoring progress Fully Conforms
14 Communicating the acceptance of risks Fully Conforms
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3.4 The self-assessment identified a number of areas of good practice as well as
some areas for improvement – these are summarised in the table below. 
Good Practice
Comprehensive Internal Audit Charter  which is subject to annual review
and approval
Robust procedures for ensuring independence and objectivity
CIA has regular engagement with senior management
Experienced and qualified team focused on continuous improvement
Robust and structured audit planning
Clear link between identified risks and audit work
Strong audit engagement review and supervision
Full and transparent audit reporting to Senior Management and
Committee 
Comprehensive follow up process
Regular progress reporting to Committee
Annual assurance mapping 
Very positive feedback from services on audit approach and outputs
Area for Improvement
No actions outstanding – two items identified in the External EQA in
March 2023 now fully completed     
4. CONCLUSION 
4.1 The Internal Audit service has been self-assessed as fully conforming with
PSIAS in all of the 14 assessment areas. This assessment is consistent with
the opinions raised in the independent External Quality Assurance Assessment
(EQA) reported to the Audit and Scrutiny committee in March 2023.
4.2 Overall the CIA is of the view that this is a positive self-assessment which
reflects well on the team and their ongoing commitment to improvement. This
process is one element of assessing and determining compliance with best
practice and mandatory requirements outlined by the relevant regulatory
bodies. There will always be opportunity for improvement and development
within the service and this will be reflected upon on a regular basis to improve
the service we provide to the Council.
4.3 The Internal Audit service will continue as part of the five yearly external quality
assessment programme and will be subject to a comprehensive review
undertaken by another local authority Chief Internal Auditor which is next
scheduled for 2027/28.
5. IMPLICATIONS 
5.1 Policy – None 
5.2 Financial – None 
5.3 Legal – None 
5.4 HR – None 
5.5 Fairer Scotland Duty – None 
5.5.1 Equalities – None
5.5.2 Socio-Economic Duty – None 
5.5.3 Islands Duty – None 
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5.6 Climate Change – None  
5.7 Risk – None
5.8 Customer Service – None 
Paul Macaskill, 
Chief Internal Auditor
14 September 2023                                                  
For further information contact: 
Paul Macaskill, Chief Internal Auditor (01546 604108) 
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ARGYLL AND BUTE COUNCIL  Audit and Scrutiny Committee 
14 September 2023 
Corporate Complaints – Annual Report 2022-23 
1.0 INTRODUCTION 
1.1 The report provides information on how the Council has dealt with
complaints during the period between 1 April 2022 and 31 March 2023 and
performed against the statutory indicators, which have been agreed
between the Scottish Public Services Ombudsman (SPSO) and the Local
Authorities Complaint Handlers Network. 
2.0 RECOMMENDATIONS 
2.1 The Audit and Scrutiny Committee consider and note the content of this
report. 
3.0 DETAIL 
3.1 All Council services follow the SPSO’s model complaint handling
procedure (CHP). A requirement of this model procedure is that the
Council report to the SPSO on a standard set of statutory performance
indicators, and prepare an annual report for consideration by Members. 
The report attached at appendix 1 has been prepared in order to satisfy
this requirement.   
3.2 The scope of this report includes complaints received in relation to Live
Argyll, and also includes complaints which relate to the Social Work
service within Argyll and Bute HSCP 
3.3 The SPSO introduced a new model complaints handling procedure from
01 April 2021, which all local authorities were required to adopt. This
updated procedure incorporates complaints in relation to the Social Work
service, which were previously reported separately, and also introduced a
new complaint outcome where officers can conclude a complaint as
“resolved”. 
3.4 Details around the common themes of complaints, service areas and
further analysis of the root causes of complaints are provided within
Appendix 2 to this report. This additional information is provided following
a previous request from the Audit and Scrutiny committee. 
3.5 The corporate complaints procedure is administered centrally by the
Compliance and Regulatory team within Legal and Regulatory Support,
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and quarterly performance reports are provided to departmental
management. Performance reports are published on the Council’s
website: Complaints | Argyll and Bute Council (argyll-bute.gov.uk)
although some reports have not been uploaded this year due to the
website upgrade. 
3.6 The Compliance and Regulatory team produce monthly performance
update reports, which are circulated to all Heads of Service and
Directors, to draw attention to any areas where complaints performance
may be falling. This includes detailed information, including the ward area
and reasons for late response. 
4.0 CONCLUSION 
4.1 The Council has dealt with the majority of complaints it has received in
accordance with the requirements of the complaints handling procedure
and has complied with the obligation to prepare an annual report. Once it
has been presented to the Audit and Scrutiny Committee, the annual
report will be published on the Council’s website.   
5.0 IMPLICATIONS 
5.1 Policy None
5.2 Financial  None
5.3 Legal   Statutory requirement to prepare report
5.4 HR None
5.5 Fairer Scotland Duty None
5.5.1 Equalities – Protected
Characteristics
None
5.5.2 Socio Economic Duty None
5.5.3 Islands  None
5.6 Climate Change None
5.7 Risk  None
5.8 Customer Service None 
Douglas Hendry
Executive Director with responsibility for Legal and Regulatory Support 
21 August 2023                                                  
For further information contact: Iain Jackson, Governance, Risk and Safety
Manager 01546 604188 
APPENDICES 
Appendix 1 – Annual Complaints Report 2022-23 
Appendix 2 – Themes of Complaints   
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Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … 
.
ANNUAL COMPLAINTS
PERFORMANCE
REPORT 2022/23
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Page 2 
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Contents 
Chief Executive’s Foreword........................................................................................... 3
Introduction .................................................................................................................... 4
Complaints Process ....................................................................................................... 5
Customer Contact .......................................................................................................... 6
Indicator 1 – Complaints Received per 1,000 of Population ....................................... 7
Indicator 2 – Number of Complaints ............................................................................. 8
Indicator 3 – Complaint Outcomes Stage 1.................................................................. 9
Indicator 3 – Complaint Outcomes Stage 2................................................................ 10
Indicator 3 – Complaint Outcomes Escalated Complaints ........................................ 11
Indicator 4 – Average Times ....................................................................................... 12
Indicator 5 – Performance Against Timescales.......................................................... 14
Indicator 6 – Extensions to Timescales ...................................................................... 16
Indicator 7 – Customer Satisfaction ............................................................................ 17
Indicator 8 – Learning from Complaints – Reporting ................................................. 18
Indicator 8 – Learning from Complaints – Improvements .......................................... 19
Complaints Investigated by the SPSO........................................................................ 20
Complaint Themes....................................................................................................... 21
Positive Feedback ....................................................................................................... 23
Contact Us.................................................................................................................... 25 
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Page 3  
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Chief Executive’s Foreword 
I am pleased to present Argyll and Bute Council’s
Annual Complaints Report, which provides
information about our performance in handling
complaints from our customers between 1 April
2022 and 31 March 2023. 
Argyll and Bute Council is committed to providing
high quality services for residents, businesses and visitors in our area. We strive to
be thorough, transparent, objective and fair in our approach to complaints, and to
make it as easy as possible for customers to access our complaints procedure
through our website, by email, over the telephone or in person. 
I understand it can be disappointing and frustrating when your expectations are not
met. We welcome and value complaints and feedback from our customers as it
allows us to continue to improve service delivery. Some examples of those
improvements made are included within this report. 
Following the Covid pandemic, our customers and employees have adjusted to
different ways of doing things and different working environments. During this time, I
have received many messages of praise towards our services and employees and I
am pleased to share some of these messages within this report. 
It has been a challenging year and I thank all the staff in my organisation for doing
what they do best and going the extra distance to provide the best possible services
and support to the people of Argyll and Bute. 
Pippa Milne
Chief Executive – Argyll and Bute Council 
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Page 4 
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Introduction 
Argyll and Bute Council, along with all other Scottish Local Authorities, follow a
model complaints handling procedure which is determined by the Scottish Public
Sector Ombudsman (SPSO). This report presents how Argyll and Bute Council has
performed against eight key performance indicators set by the SPSO that are used
by all 32 local authorities, and provides some details about improvements to our
services, along with some positive feedback from our customers. 
Complaints process 
Complaints can be either Stage 1, which are usually straightforward issues and
must be dealt within 5 days or less, or Stage 2, which are usually about more
complex or serious issues and can take up to 20 days for a response to be provided. 
If a customer is not happy with a Stage 2 response, they can refer their complaint on
to the SPSO, who will look at the issues raised and can investigate the matter. 
Stage 1       Stage 2     SPSO
In most cases, a complaint will be made because the customer considers that the
Council has: 
 Done something wrong
 Failed to live up to expectations
 Treated someone badly or unfairly 
The process map on the following page outlines our process. 
What is a complaint?
A complaint is ‘an expression of dissatisfaction about the Council’s action or lack
of action, or about the standard of service provided by or on behalf of the
Council’.   
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Page 5  
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Complaints Process 
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Page 6 
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Customer Contact 
Argyll and Bute Council has many interactions with customers every day through
various channels including email, telephone and through our website. Complaints
from customers only form a very small number of the interactions that are logged
through our Customer Relationship Management (CRM) system. In 2022/23 Argyll
and Bute Council logged 597,900 incidents through the CRM system. Of these
597,900 incidents, only 686 of these were complaints. This equates to 0.11% as
shown below.   
597,900
686
Customer Interactions
Total No. Interactions
Total No. Complaints
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Page 7  
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Indicator 1 – Complaints Received per 1,000 of Population 
This section details the total number of complaints handled by Argyll and Bute
Council between 1 April 2022 and 31 March 2023. To allow a fair comparison to be
made across all 32 Scottish councils, this indicator looks at the figure of “complaints
per 1,000 of population”. 
This means there were 8.0 complaints per 1,000 population, or roughly 1 resident
in 126 made a complaint about our services. A comparison of this indicator over the
past 3 years is shown in the table below.  
Year No. of Complaints Complaints Per 1,000 Population 
2022/23 686 8.0
2021/22 700 8.2
2020/21 407 4.7 
In 2022/2023 Argyll and Bute
received, processed and closed
686 
complaints.   
The population of Argyll and Bute
is estimated at around 
86,220   
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Page 8 
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Indicator 2 – Number of Complaints 
This indicator provides information about the number of complaints closed at Stages
1 and 2, and the escalated complaints (when a customer is not satisfied with a stage
1 response, and it goes on to be dealt with as stage 2).    
467 complaints were closed at Stage 1 – 68% 
138 complaints were closed at Stage 2 – 20% 
81 complaints were closed after escalation – 12% 
14 complaints were not closed at Stage 1 within 10 days and were escalated to
Stage 2  
The graph below shows a comparison between the number of complaints received
at each stage over the past 3 years. 
467
138
81
499
141
60
303
67
37
0 100 200 300 400 500 600
Stage 1
Stage 2
Escalated
No. of Complaints
2020/21 2021/22 2022/23
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Page 9  
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … 
Indicator 3 – Complaint Outcomes Stage 1 
With every complaint, we contact the customer and explain what the outcome of
their complaint was — Upheld, Not Upheld or Partially Upheld — and provide details
about how this decision was made.  The charts below provide a comparison of the
outcomes for this year, and over the past 3 years.  The “resolved” outcome was
introduced with the new complaints handling procedure in April 2021, and is used
when positive action can be taken to resolve the issue for the customer.   
Upheld
29%
Partially
Upheld
22%
Not Upheld
38%
Resolved
11%
2022/2023 Outcomes
131
29%
157
32%
89101
22%
107
22%
78
172
38%
159
33%
136
49
11%
66
13%
2022/23 2021/22 2020/21
Stage 1 Outcomes - 3 Year Comparison
Upheld Partially Upheld Not Upheld Resolved
131 complaints were Upheld at
Stage 1 – 29%
101 complaints were Partially
Upheld at Stage 1 – 22%
172 complaints were Not Upheld
at Stage 1 – 38%
49 complaints were Resolved at
Stage 1 – 11% 
*Resolved outcome not relevant to 2020/21 data
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Page 10 
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Indicator 3 – Complaint Outcomes Stage 2 
Upheld
16%
Partially
Upheld
40%
Not Upheld
40%
Resolved
4%
2022/2023 Outcomes
22 24
10
55
65
24
55
49
33
5 3
2022/23 2021/22 2020/21
Stage 2 Outcomes - 3 Year Comparison
Upheld Partially Upheld Not Upheld Resolved
22 Complaints were Upheld at
Stage 2 – 16%
55 Complaints were Partially
Upheld at Stage 2 – 40%
55 Complaints were Not Upheld
at Stage 2 – 40%
5 Complaints were Resolved at
Stage 2 – 4% 
*Resolved outcome not relevant to 2020/21 data
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Page 11  
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Indicator 3 – Complaint Outcomes Escalated Complaints 
When a customer is not happy with a Stage 1 response, it is dealt with as a Stage 2
complaint — these are known as “Escalated Complaints”.   
Upheld
31%
Partially
Upheld
21%
Not Upheld
46%
Resolved
2%
2022/23 - Outcomes
25
16
10
17 16
14
37
27
13
2 1
2022/23 2021/22 2020/21
Escalated Outcomes -3 Year Comparison
Upheld Partially Upheld Not Upheld Resolved
25 complaints were Upheld after
escalation - 31%
17 complaints were Partially
Upheld after escalation – 21%
37 complaints were Not Upheld
after escalation – 46%
2 complaint was Resolved after
escalation – 2%
*Resolved outcome not relevant to 2020/21 data
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Page 12 
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Indicator 4 – Average Times 
Stage 1 – We aim to respond to and close all Stage 1 complaints within 5 working
days. In 2022/2023, we closed 453 complaints at Stage 1, with a total sum of 1,995
working days used to close them. Our average time to close a Stage 1 complaint
was 4.4 working days. 
The figures for the last 3 years can be seen in the table below.  
Year No. of Complaints Closed Total Days  Average Time (days)
2022/23 453 1,995 4.4
2021/22 489 1,999 4.1
2020/21 303 1491 4.9 
Stage 2 – We aim to respond to and close all Stage 2 complaints within 20 working
days. In 2022/2023, we closed 137 complaints at Stage 2, with a total sum of 2,367
working days used to close them. Our average time to close a Stage 2 complaint
was 17.3 working days. 
The figures for the last 3 years can be seen in the table below.  
Year No. of Complaints Closed Total Days  Average Time (days)
2022/23 137 2367 17.3
2021/22 141 3,107 22
2020/21 67 1289 19.2 
Monthly performance reporting is provided to all Heads of Service, Directors and
Complaints Officers to allow them to take action with their Services if required. 
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Indicator 4 – Average Times 
After Escalation – in 2022/2023, we closed 81 escalated complaints after
Escalation, with a total sum of 1671 working days. Our average time to close a
complaint after Escalation was 20.6 working days. 
The last three year’s results can be seen below.  
Year No. of Complaints Closed Total Days  Average Time (days)
2022/23 81 1671 20.6
2021/22 60 954 15.9
2020/21 37 604 16.3 
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Page 14 
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Indicator 5 – Performance Against Timescales 
Stage 1 – We aim to respond to and close all Stage 1 complaints within 5 working
days. In 2022/2023, we closed 453 complaints at Stage 1 with 370 of these within
timescale, or 82%. 23 (5%) were closed after an extension was agreed with the
customer.   
No. of Complaints Closed Within Timescale  % No. with Extension %
2022/23 453 370 82% 23 5%
2021/22 489 411 84% 11 2%
2020/21 303 232 77% 8 3% 
Stage 2 – we aim to respond to and close all Stage 2 complaints within 20 working
days. In 2022/2023, we closed 137 complaints at Stage 2, with 63 of these within
timescale, or 47%. 33 (24%) were closed after an extension was agreed with the
customer.   
No. of Complaints Closed Within Timescale  % No. with Extension %
2022/23 137 65 47% 33 24%
2021/22 141 93 66% 35 25%
2020/21 67 46 69% 11 16% 
Complaints with extensions agreed do not count as within timescale, these are 
reported as late responses. 
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Page 15  
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Indicator 5 – Performance Against Timescales 
After Escalation – in 2022/2023, we closed 81 complaints after Escalation, with 46
of these within timescale, or 57%. 23 (28%) were closed after an extension was
agree with the customer.   
No. of Complaints Closed Within Timescale  % No. with Extension %
2022/23 81 46 57% 23 28%
2021/22 60 48 80% 8 13%
2020/21 37 23 62% 3 8% 
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Page 16 
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Indicator 6 – Extensions to Timescales 
Part of the complaints handling procedure includes the option to seek an extension
to the usual 5 or 20 day timescale, which should be agreed with the customer. This
indicator reports the number and percentage of complaints at each stage which
were closed after an extension to the 5 or 20 day timeline was authorised. 
Stage 1
23 Extensions agreed
5% of total complaints   
Escalated complaints
23 extensions agreed
28% of total complaints     
Stage 2
33 extensions agreed
24% of total complaints     
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Page 17  
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Indicator 7 – Customer Satisfaction 
Our customers are automatically issued with a short complaints process satisfaction
survey once their complaint has been closed. The survey asks for feedback about
the complaints process, and gives an opportunity to send us suggestions for
improvements.  The survey results are reviewed by the Complaints Co-ordinators
quarterly, and the feedback can be used to improve how we handle complaints. 
We received 103 responses to our survey during the year, which is just over 15% of
all complaints received. A low response rate makes it difficult to get an accurate
picture of how all of our customers feel about the complaints process. 
58% of customers who responded to the survey indicated that they found it easy
to make a complaint 
53% of customers confirmed they were told if the response was going to take
longer than the set timescales 
52% of customers advised that the response to their complaint was easy to
understand.   
From our review of the feedback provided through the surveys, we recognise that
customers are often frustrated when an ongoing issue is not resolved through the
complaints process.  
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Page 18 
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Indicator 8 – Learning from Complaints – Reporting 
Who looks at our complaints figures and trends? 
Information about complaints figures and corrective action taken is reported
regularly to senior managers and a quarterly report is submitted to the Strategic
Management Team. This process ensures the appropriate level of scrutiny takes
place.  
Quarterly performance against the performance indicators is reported to the Local
Authority Complaints Handlers Network (LACHN). 
We are also required to report our complaints figures to the Scottish Public Service
Ombudsman (SPSO) by submitting an annual return.    
How we report Complaints Performance and Trends to our Customers 
We publish the quarterly and annual reports on our website: Complaints | Argyll and
Bute Council (argyll-bute.gov.uk)   
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Page 19  
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Indicator 8 – Learning from Complaints – Improvements 
By dealing with complaints on a day-to-day basis, our Officers are able to make
adjustments to processes when issues are raised. In general, no major policy or
procedural changes were required in response to complaints, however, a number of
minor changes or actions were taken in order to improve our services. Whilst these
improvements may have been minor in the overall scale of activities within the
Council, it is our hope that they have made significant changes to the quality of
service received by our customers. Examples of some of these changes are shown
below: 
Departmental Complaints Co-ordinators attend regular meetings where learning
points from the SPSO are shared and discussed. The feedback and suggestions
from customer satisfaction surveys are also reviewed, and any potential
improvement ideas are investigated and taken forward where appropriate.   
Customer wanted to make a complaint about the amount of time spent on a call trying to pay Council
Tax for a business. The automated phone system was not recognising reference numbers and the
system was not allowing payment. Partially Upheld – The script for the automated telephone system
was reviewed and it was agreed that some clarification was required around Non-Domestic Rates (there
is no Council Tax for businesses). This would assist customers to select the correct option when trying to
make a payment. Contact was made with the provider of the system and it was updated and improved
to assist customers in the future. 
Customer complaint regarding the discolouration and moss growth on a Council Building in Dunoon.
Upheld – this was a previously reported issue and despite moss retardant being used it had proved
unsuccessful resulting in an unacceptable build-up of moss on the building. To resolve the immediate
issue, an order was issued to the term contractor to undertake low pressure washing/cleaning to
remove the mould/growth. This was completed within 3 weeks. The root cause of the issue is the type
of masonry that was used when the building was refurbished as it requires regular low pressure
washing to keep it free from discolouration which comes as at a significant cost. Based on this now
known issue, all appropriate teams within the Council have been advised not to use this type of
masonry in any future projects. 
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Page 20 
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Complaints Investigated by the SPSO 
When a customer is not satisfied with our final response to a complaint, they can
take it to the Scottish Public Service Ombudsman (SPSO) and ask for the complaint
to be investigated. The SPSO is the final arbiter for complaints about public
services. 
Cases passed to SPSO during 2022/2023 
19 cases were received by the SPSO in relation to Argyll and Bute Council in
2022/2023. Of these, 4 were not progressed as 1 was mature (the complaint was
out with the time period for raising the complaint) and 3 were enquiries. 15 cases
were resolved early—when the SPSO receives a complaint they ask the Council to
provide information in connection with the complaint, and from that information the
investigating officer decides whether the complaint should be pursued further. If they
are satisfied that the Council dealt with the complaint appropriately, it does not
proceed to the full investigation stage. The main reasons provided by the SPSO for
not proceeding to an investigation were “Good Complaint Handling” and “Insufficient
benefit would be achieved”. No complaints were investigated by the SPSO. 
The SPSO publishes reports about all the organisations it has involvement with.
More information is available from Statistics 2022-23 | SPSO 
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Page 21  
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Complaint Themes 
We record information about what type of complaints we receive, and have a standard set of
categories that complaints generally fall into. The chart below shows how the complaints
received have been classified during 2022-23. 
*Note – the total here does not directly correspond with the total number of complaints, due to how escalated
complaint categories are recorded 
11
42
20
144
27
256
116
0 50 100 150 200 250 300
Damage/Injury
Inadequate Information
Late Delivery
Non Delivery
Policy Restriction
Substandard Delivery
Unacceptable Behaviour
Number of Complaints
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Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
We have also captured information about what we believe the main theme of each
complaint to be. This information will be provided (along with other levels of
analysis) to our Elected Members and Senior Management to allow them to take this
into consideration when making policy and service decisions. The chart below
shows the main issues we have received complaints about. It includes all complaints
where we received 5 or more in connection with a particular issue.   
52
50
37
36
36
33
30
27
23
21
19
18
15
14
13
13
12
9
9
8
7
7
7
7
6
6
5
5
5
5
5
5
0 10 20 30 40 50 60
Staff Issue - Communication
Staff Issue - Conduct
Council Service Error
Parking Services
Missed Bin
Planning Applications
Domestic Refuse Collection
Education - Other
Social Work Decisions
Staff Issue - Other
Education - Treatment of Child
Ground Maintenance
Street Lighting
Quality of Care
Public Transport
Council Decision
Council Tax Other
Road Works
Commercial Refuse
Road Signage
Council Payments
Recycling
Non Domestic Rates
Winter Maintenance
Public Health
Data Protection
Public Conveniences
Traffic Management
School Transport
Enforcement
Play Parks
Drainage
No. of Complaints
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Page 23  
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Positive Feedback 
Thank you so much for your help it's been amazing you've been absolutely wonderful and I’m so
glad to talk to someone in the council who is really brilliant at their job and good at what they are
doing. Thank you so much indeed Argyll & Bute you've been great. Thank you.
The lady I spoke to today was very, very helpful very polite and gave me a lot of information and I
think she was very wonderful. Thank you very much.  
Quick note from me to say thanks for all your support and patience in getting the paperwork done! It
was a long slog but we got there!
This is to congratulate the Council, and its partners, on the highly successful delivery of a key part
of Lochgilphead's regeneration. The sheer quality and improvement already achieved is of a high
order and will endure. The Front Green redevelopment also well reflects both a need to do so and
significant consultation carried out by and on behalf of the Council
Here is just a small extract of the positive
feedback that we have received this year. It
is important to recognise that excellent
services are being delivered, often in very
challenging circumstances.   
I would like thanks and recognition to be given to our legal services team. They are always superb
in the support they give us but over the last couple of weeks they have gone above and beyond.
The team have been excellent; they have worked long hours, often after hours and have given us
their expertise, time and patience. Ordinarily their excellent work and support is taken for granted
but I feel that the support we have had, over the past couple of weeks in particular has been
exceptional and needs to be recognised. Without that support we would not have had the positive
outcomes we have had and we are extremely grateful.
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Page 24 
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil … 
I've been dealing with another Council the earlier part of this week and it's been driving me up the wall
so I just wanted to say thank you for having such an accessible service where you can ring up, it's so,
so, so much better. Thanks
The young lady who dealt with me was very, very helpful. I'm 79 years of age I'm getting on a bit and
she was very calm, very well-mannered and lovely. A big thank you. I don't know her name sorry but
I’m a well satisfied lady. Thank you again
Thanks very much for this recent update and thank you very much for all your efforts and for your
excellent communication throughout this process, it’s been much appreciated.
Hello, I was absolutely amazed at how nice everybody is each time I ring up. I'm the one that turns out
to be stupid and everyone treats me so nicely and the bin men were charming and everybody is so,
nice. Thank you very, very much.   
I just wanted to say that I was treated the way I'm always treated by Argyll & Bute very courteously and
the woman was really nice and very helpful. Thank you.
Extremely efficient as I'm moving house so it was to notify Council Tax of this. All handled over the
phone extremely efficient and yep on leaving Argyll & Bute you guys have been exceptionally efficient
on everything we've had to deal with you about so hope new Council is at least half as good. Thank
you
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Page 25  
Bute • Helensburgh • Islay • Oban • Mull • Campbeltown • Iona • Dunoon • Tiree • Lochgilphead • Seil …
Contact Us 
Thank you for looking at our annual complaints report for 2022-23. If you would like
to know more about our complaints procedure, details can be found on our website:   
https://www.argyll-bute.gov.uk/argyll-and-bute-council/complaints   
Or you can contact us using any of the methods below.  
Phone – 01546 605522 
Text – 07860023933 
Post – Argyll and Bute Council, Kilmory, Lochgilphead, Argyll, PA31 8RT 
Email - enquiries@argyll-bute.gov.uk  
Online - https://www.argyll-bute.gov.uk/my-council/how-contact-us   
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Page 1 Annual Complaints Report 2022-23 Appendix 2 
Annual Complaints Performance 2022-23 
This report provides additional details to accompany the full annual complaints report for 2022-23, which is based on
the 8 indicators set by the Scottish Public Service Ombudsman (SPSO). 
1. All Complaints listed by theme 
Complaint theme Number
Piers & Harbours 3
Noise Control 3
Payroll 2
Care Funding 2
Civic Amenity 2
Homelessness Service 2
Disabled Parking Bays 2
School Crossings 2
Local Development Plan 2
Fleet 2
Pavements/Footpaths 2
Private Sector Grants 2
Dog Fouling 2
Benefit Payments 2
Pothole 2
Road Markings 1
Procurement 1
Dangerous Buildings 1
Road Closure 1
Library Services 1
Special Uplift 1
Housing Strategy 1
Cost of Council Service 1
Licensing 1
Core Paths 1
Speed Limits 1
Flooding 1 
Table 1 provides a full breakdown of complaints into
relevant themes. From the data in the complaints
system, we have assigned each case a theme, based
on our understanding of the main issue raised in the
complaint. Where complaints have been in connection
with a number of issues, or could fall into various
themes, we have assigned it the theme we believe to
be the main issue. The larger themes are explored
further within this report.
Complaint theme Number
Staff Issue - Communication 52
Staff Issue - Conduct 50
Council Service Error 37
Parking Services 36
Missed Bin 36
Planning Applications 33
Domestic Refuse Collection 30
Education Other 27
Social Work Decisions 23
Staff Issue – Other 21
Education - Treatment of Child 19
Ground Maintenance 18
Street Lighting 15
Quality of Care 14
Public Transport 13
Council Decision 13
Council Tax - Other 12
Road Works 9
Commercial Refuse 9
Road Signage 8
Council Payments 7
Recycling 7
Non Domestic Rates 7
Winter Maintenance 7
Public Health 6
Data Protection 6
Public Conveniences 5
Traffic Management 5
School Transport 5
Enforcement 5
Play Parks 5
Drainage 5
Failure of care 4
Litter 4
Council Property/Buildings 4
Cemeteries 3
Private Water Supplies 3
Committee/Governance 3
Benefits Other 3
Scottish Welfare Fund 3
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Page 2 Annual Complaints Report 2022-23 Appendix 2 
2. General breakdown by complaint category and department 
Details about some of the larger themes / areas of complaints are provided in this section.  A more in depth
breakdown within the main service areas is provided at section 4 below 
Table 1 – Categories of complaints by department  
Chief Executive’s Unit,
Financial Services &
Community Planning
Education,
Legal &
Regulatory &
Commercial
Customer Support,
Road and Infrastructure
& Development &
Economic Growth
Health and
Social Care
Partnership
Live
Argyll
Damage/Injury  5 6  
Inadequate
Information
10 2 30  
Late Delivery 1  18 1 
Non Delivery 1 2 129 11 1
Policy Restriction 4 2 21  
Substandard
Delivery
19 44 159 34 
Unacceptable
Behaviour
2 27 66 21 
Grand Total 37 82 429 67 1 
Table 2 – Number of complaints by area 
Details of complaint themes within ward areas are provided below. 
Area Count of Ward
Area
Bute and Cowal 128
Helensburgh and Lomond 223
Mid Argyll Kintyre and the Islands 113
Oban Lorn and the Isles 146
Area Not Identified 6
Grand Total 616 
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Page 3 Annual Complaints Report 2022-23 Appendix 2 
Section 3 – Complaints themes by Area 
Table 3a Mid Argyll, Kintyre and Islands   
Theme Count of Ward Area
Staff Issue - Conduct 10
Council Service Error 8
Staff Issue - Communication 8
Education - Other 7
Public Transport 7
Planning Applications 7
Education - Treatment of Child 5
Social Work Decisions 5
Street Lighting 5
Quality of Care 4
Data Protection 4
Commercial Refuse 4
Public Health 3
Council Decision 3
Winter Maintenance 3
Council Property/Buildings 2
Piers & Harbours 2
Council Payments 2
Pothole 2
School Transport 2
Enforcement 2
Parking Services 2
Benefit Payments 1
Committee/Governance 1
Local Development Plan 1
Private Water Supplies 1
Cemeteries 1
Private Sector Grants 1
Missed Bin 1
Traffic Management 1
Core Paths 1
Domestic Refuse Collection 1
Litter 1
Road Works 1
Benefits Other 1
Road Closure 1
Failure of Care 1
Public Conveniences 1
Grand Total 113   
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Page 4 Annual Complaints Report 2022-23 Appendix 2 
3b Oban, Lorn and the Isles
Theme Count of Ward Area
Staff Issue - Communication 14
Staff Issue - Conduct 12
Parking Services 12
Staff Issue - Other 7
Missed Bin 7
Social Work Decisions 7
Education - Other 7
Domestic Refuse Collection 5
Planning Applications 5
Council Tax Other 5
Council Service Error 5
Road Works 4
Public Transport 4
Education - Treatment of Child 4
Ground Maintenance 3
Quality of Care 3
Council Decision 3
Winter Maintenance 3
Street Lighting 2
Commercial Refuse 2
Public Health 2
Failure of Care 2
School Transport 2
Enforcement 2
Council Payments 2
Road Signage 2
Recycling 2
Cemeteries 2
Non Domestic Rates 2
Noise Control 2
Cost of Council Service 1
Benefits Other 1
Procurement 1
Private Water Supplies 1
Traffic Management 1
Dog Fouling 1
Public Conveniences 1
Litter 1
Care Funding 1
Play Parks 1
Drainage 1
Scottish Welfare Fund 1
Grand Total 146 
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Page 5 Annual Complaints Report 2022-23 Appendix 2 
3c Bute and Cowal 
Theme Count of Ward Area
Council Service Error 14
Staff Issue - Communication 14
Staff Issue - Conduct 10
Education - Other 8
Parking Services 7
Education - Treatment of Child 6
Council Decision 5
Staff Issue - Other 5
Social Work Decisions 5
Planning Applications 4
Quality of Care 4
Non Domestic Rates 4
Council Tax Other 3
Road Works 3
Play Parks 3
Ground Maintenance 3
Council Property/Buildings 2
Missed Bin 2
Recycling 2
Street Lighting 2
Data Protection 2
Payroll 1
Public Health 1
Dog Fouling 1
Local Development Plan 1
Road Markings 1
Disabled Parking Bays 1
Domestic Refuse Collection 1
Private Water Supplies 1
Road Signage 1
Care Funding 1
Housing Strategy 1
Special Uplift 1
Commercial Refuse 1
Council Payments 1
Civic Amenity 1
Private Sector Grants 1
Enforcement 1
Public Conveniences 1
Failure of Care 1
Noise Control 1
Grand Total 128 
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Page 6 Annual Complaints Report 2022-23 Appendix 2 
3d Helensburgh and Lomond 
Theme Count of Ward
Area 
Licensing 1
Missed Bin 26  Benefits Other 1
Domestic Refuse Collection 23  Council Decision 1
Staff Issue - Conduct 18  Benefit Payments 1
Planning Applications 17  Play Parks 1
Staff Issue - Communication 16  Scottish Welfare Fund 1
Parking Services 14  Road Works 1
Ground Maintenance 12  Disabled Parking Bays 1
Council Service Error 10  Winter Maintenance 1
Staff Issue - Other 8  Non Domestic Rates 1
Street Lighting 6  Grand Total 223
Social Work Decisions 6   
Education - Other 5   
Road Signage 5   
Council Tax Other 4   
Drainage 4   
Education - Treatment of Child 4   
Recycling 3   
Quality of Care 3   
Traffic Management 3   
Council Payments 2   
Homelessness Service 2   
Commercial Refuse 2   
Public Conveniences 2   
Public Transport 2   
School Crossings 2   
Fleet 2   
Pavements/Footpaths 2   
Litter 2   
Civic Amenity 1   
Library Services 1   
Speed Limits 1   
Flooding 1   
Committee/Governance 1   
Piers & Harbours 1   
Dangerous Buildings 1   
School Transport 1   
Licensing 1   
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Page 7 Annual Complaints Report 2022-23 Appendix 2 
3e Top 10 complaint themes, broken down by ward area 
Theme Bute and
Cowal
Helensburgh
and Lomond
Mid Argyll Kintyre
and the Islands
Oban Lorn
and the Isles
Grand
Total
Staff Issue - Communication 14 16 8 14 52
Staff Issue - Conduct 10 18 10 12 50
Council Service Error 14 10 8 5 37
Parking Services 7 14 2 12 35
Missed Bin 2 26 1 7 36
Planning Applications 4 17 7 5 33
Domestic Refuse Collection 1 23 1 5 30
Education - Other 8 5 7 7 27
Social Work Decisions 5 6 5 7 23
Staff Issue - Other 5 8  7 20
Grand Total 70 143 49 81 343 
*2 entries for unidentified area removed 
Section 4 – Service breakdown by area and theme 
Table 4a – Chief Executives Unit, Financial Services, Community Planning and Development 
Theme Bute and
Cowal
Helensburgh
and Lomond
Mid Argyll Kintyre
and the Islands
Oban Lorn
and the Isles
Area Not
Identified
Grand
Total
Staff Issue - Conduct  1    1
Staff Issue -
Communication
1     1
Scottish Welfare
Fund 
1  1 1 3
Payroll 1    1 2
Non Domestic Rates 2 1  2  5
Council Tax Other 3 4  5  12
Council Service Error   1   1
Council Payments  2 2 2  6
Council Decision     1 1
Benefits Other  1 1 1  3
Benefit Payments  1 1   2
Grand Total 7 11 5 11 3 37 
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Page 8 Annual Complaints Report 2022-23 Appendix 2 
Table 4b – Education, Legal and Regulatory Support, Commercial Services 
Theme  Bute and
Cowal
Helensburgh
and Lomond
Mid Argyll Kintyre
and the Islands
Oban Lorn
and the Isles
Area Not
Identified
Grand
Total
Staff Issue - Other 1     1
Staff Issue - Conduct 3 1 3 1  8
Staff Issue -
Communication
2 1 1 1  5
School Transport  1    1
Licensing  1    1
Education - Treatment of
Child
6 4 5 4  19
Education - Other 8 5 7 7  27
Data Protection 2     2
Dangerous Buildings  1    1
Council Service Error  1    1
Council Property/Buildings 2  2   4
Council Decision 5 1 1 2  9
Committee/Governance  1 1  1 3
Grand Total 29 17 20 15 1 82 
Table 4c – Customer & Support Services 
Theme Bute and Cowal Helensburgh and
Lomond
Oban Lorn and
the Isles
Area Not
Identified
Grand
Total
Council Decision   1  1
Council Payments 1    1
Council Service Error 1 2 1  4
Disabled Parking Bays 1    1
Staff Issue - Communication 1  1  2
Staff Issue - Other    1 1
Grand Total 4 2 3 1 10 
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Page 9 Annual Complaints Report 2022-23 Appendix 2 
Table 4d – Roads & Infrastructure Services 
Theme Bute and
Cowal
Helensburgh
and Lomond
Mid Argyll Kintyre
and the Islands
Oban Lorn
and the Isles
Area Not
Identified
Grand
Total
Cemeteries   1 2  3
Civic Amenity 1 1    2
Commercial Refuse 1 2 4 2  9
Cost of Council Service    1  1
Council Decision   1   1
Council Service Error 13 7 7 4  31
Data Protection   2   2
Disabled Parking Bays  1    1
Dog Fouling 1   1  2
Domestic Refuse
Collection
1 23 1 5  30
Drainage  4  1  5
Fleet  2    2
Flooding  1    1
Ground Maintenance 3 12  3  18
Litter  2 1 1  4
Missed Bin 2 26 1 7  36
Parking Services 7 14 2 12 1 36
Pavements/Footpaths  2    2
Piers & Harbours  1 2   3
Play Parks 3 1  1  5
Pothole   2   2
Procurement    1  1
Public Conveniences 1 2 1 1  5
Public Health 1  2   3
Public Transport  2 7 4  13
Recycling 2 3  2  7
Road Markings 1     1
Road Signage 1 5  2  8
Road Works 3 1 1 4  9
School Crossings  2    2
School Transport   2 2  4
Special Uplift 1     1
Speed Limits  1    1
Staff Issue -
Communication
5 4 1 6  16
Staff Issue - Conduct 3 13 5 8  29
Staff Issue - Other 2 5  4  11
Street Lighting 2 5 5 2  14
Traffic Management  3 1 1  5
Winter Maintenance  1 3 3  7
Grand Total 54 146 52 80 1 333 
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Page 10 Annual Complaints Report 2022-23 Appendix 2 
Table 4d – Development and Economic Growth
Row Labels Bute and
Cowal
Helensburgh and
Lomond
Mid Argyll Kintyre
and the Islands
Oban Lorn
and the Isles
Grand
Total
Core Paths   1  1
Council Decision   1  1
Data Protection   2  2
Enforcement 1  2 2 5
Homelessness Service  2   2
Housing Strategy 1    1
Local Development Plan 1  1  2
Noise Control 1   2 3
Non Domestic Rates 2    2
Planning Applications 4 17 7 5 33
Private Sector Grants 1  1  2
Private Water Supplies 1  1 1 3
Public Health   1 2 3
Road Closure   1  1
Staff Issue - Communication 1 7 6 4 18
Staff Issue - Conduct  2  1 3
Staff Issue - Other  2  1 3
Street Lighting  1   1
Grand Total 13 31 24 18 86 
Page 108

Page 109

Page 11 Annual Complaints Report 2022-23 Appendix 2 
Health and Social Care Partnership
Table 5a – Area breakdown
Service Bute and
Cowal
Helensburgh
and Lomond
Mid Argyll Kintyre
and the Islands
Oban Lorn
and the Isles
Grand
Total
Acute and Complex Care 4 1 3 7 15
Children and Families 12 10 4 3 29
Criminal Justice 1    1
Health and Community Care 4 4 5 9 22
Grand Total 21 15 12 19 67 
Table 5b – Area & Theme breakdown 
Bute and
Cowal
Helensburgh
and Lomond
Mid Argyll Kintyre
and the Islands
Oban Lorn
and the Isles
Grand
Total
Acute and Complex Care 4 1 3 7 15
Quality of Care 1  1 1 3
Social Work Decisions 1  2 3 6
Staff Issue - Communication  1   1
Staff Issue - Conduct 2   1 3
Staff Issue - Other    2 2
Children and Families 12 10 4 3 29
Care Funding 1    1
Failure of Care    1 1
Quality of Care 1 2 1  4
Social Work Decisions 3 5 1  9
Staff Issue - Communication 4 1  1 6
Staff Issue - Conduct 1 1 2 1 5
Staff Issue - Other 2 1   3
Criminal Justice 1    1
Staff Issue - Conduct 1    1
Health and Community Care 4 4 5 9 22
Care Funding    1 1
Failure of Care 1  1 1 3
Quality of Care 2 1 2 2 7
Social Work Decisions 1 1 2 4 8
Staff Issue - Communication  2  1 3
Grand Total 21 15 12 19 67 
Notes
1. The total number of complaints does not exactly relate to the total number of themes reported, as many of
the complaints escalated from stage 1 to stage 2 represent 1 theme. 
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Page 111

ARGYLL AND BUTE COUNCIL 
Audit and Scrutiny Committee
Legal and Regulatory Support  14 September 2023 
Freedom of Information – Annual Report 2022-23 
1.0 INTRODUCTION 
1.1 This report is to update the Audit & Scrutiny Committee 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 01 April 2022 and 31 March 2023. 
2.0 RECOMMENDATIONS 
2.1 The Audit & Scrutiny Committee consider and note the terms of this
report. 
3.0 DETAIL 
3.1 A total of 1,495 requests for information were received during the period -
1 April 2022 to 31 March 2023 which is an increase of 261 on the number
received in 2021-22. Overall, 94% of requests received this year (1,404)
were responded to within the statutory timescale of 20 working days and
91 requests were responded to after 20 working days. These totals
include requests for information from the Health and Social Care
Partnership (Social Work) and Live Argyll. 
3.2 A breakdown by Department and detail around late responses is
provided in Appendix 1. 
3.3 There were 31 requests for review made during this period, which
equates to less than 2% of the total number of requests. 23 were
responded to within the 20 working day statutory timescale (74%), and
the 8 issued late required more time to gather information and investigate
complex issues. 
3.4 The overall response rate within timescale has increased slightly from
93% in 2021/22 to 94% in 2022/23. As the details provided in appendix 1
show, many service areas achieved a very high level of performance,
between 97-100%.   
3.5 One case was investigated by OSIC in 2022/23, the requestor claimed
that we had failed to respond to their request. The response had been
issued and the information was provided to the ICO and resent to
requestor, the application was subsequently withdrawn.  
Page 111 Agenda Item 11

Page 112

3.6 The Compliance and Regulatory team continues to work with
Departments to seek to improve response rates where required, and
deliver training and provide guidance to allow officers to appropriately
respond to information requests. 
3.7 The Compliance and Regulatory team provide monthly updates to the
Chief Executive, the Chief Officer, Directors, Heads of Service and the
departmental FOI reps. Quarterly reports are provided to all DMTs. 
4.0 CONCLUSION 
4.1 Many Services maintained an excellent performance level throughout
2022/23, and the overall result of 94% of responses issued within
timescale is positive, given the pressures on some service areas where
high numbers of information requests were received. 
4.2 The Compliance and Regulatory team continues to work with
Departments to seek to improve response rates where required, and
deliver training and provide guidance to allow officers to appropriately
respond to information requests. 
5.0 IMPLICATIONS 
5.1 Policy None
5.2 Financial  None
5.3 Legal   Possible breach of statutory requirement to respond to
requests
5.4 HR None
5.5 Fairer Scotland
Duty
None
5.5.1 Equalities –
Protected
Characteristics
None
5.5.2 Socio Economic
Duty
None
5.5.3 Islands None
5.6 Climate Change None
5.7 Risk  None
5.8 Customer
Service
The relatively low number of requests for review is indicative
that we are responding appropriately to requests and
customers are receiving the information they are looking for. 
Douglas Hendry
Executive Director with responsibility for Legal and Regulatory Support 
21st August 2023                                                  
For further information contact: Iain Jackson, Governance, Risk and Safety
Manager 01546 604188 
APPENDICES
Page 112

Page 113

Appendix 1 – Departmental/Service stats & Late Response Details 
Page 113

Page 114

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Page 115

Department / Service Total
requests
received
Responded
to in time
Responded
to late
Running
in time
Running
late
Likely overall %
Chief Executives
Financial 98 97 1 0 0 99%
CP&D 1 0 1 0 0 0%
Customer Services
Education 254 251 3 0 0 99%
L&RS 400 388 12 0 0 97%
Commercial 44 44 0 0 0 100%
Development and Infrastructure
D&EG 246 204 42 0 0 83%
R&IS 206 184 22 0 0 89%
Customer 106 104 2 0 0 98%
Health and Social Care Partnership
IJB 0 0 0 0 0 -
Adult Care 78 76 2 0 0 97%
C&F / CJ 42 40 2 0 0 95%
Live Argyll
Live Argyll 20 16 4 0 0 80%
Totals 1495 1404 91 0 0 94%
FOISA and EIR Requests
Information Requests - Annual Figures - 1st April 2022 - 31st March 2023
Page 115

Page 116

Request
No
Date
Received Date Due Date Closed Duration Subject Late Closure Details
13952 01/04/2022 04/05/2022 18/05/2022 30 Debt Recovery Late response from information provider
Late due to resource issues due to year end and
introduction of new system
15277 23/01/2023 20/02/2023 01/03/2023 27 Funding Values Late response from information provider
Community Development did not respond to e-
mail or respond until reminded by FOI team
14116 29/04/2022 30/05/2022 31/05/2022 21
Training, materials and communication
related to specific organisations System issues
Response sent in full 1 day late, due to technical
issues with zipped file.
14641 23/08/2022 21/09/2022 22/09/2022 21 School Information: Mull and Iona Service sign-off delay
Partial response sent 1 day late due to oversight
(SH had noted wrong due date ).
14481 20/07/2022 17/08/2022 19/08/2022 22 Devices provided to school children Service sign-off delay
Delay due to picking up FOI workload again after
summer break
14529 02/08/2022 30/08/2022 31/08/2022 21 High Hedge Notices Service sign-off delay
Response 1 day late had to confirm the
information supplied was up to date and
accurate
14693 06/09/2022 06/10/2022 07/10/2022 21 Vaping products
Response sent to Governance Unit within 3
days of due date
Information received day before due date -
delay in issue due to staff absences in FOI team
14636 22/08/2022 20/09/2022 22/09/2022 22 Anti-poverty initiatives Late response from information provider
Partial response sent, awaiting information from
Finance
14352 20/06/2022 18/07/2022 21/07/2022 23 Children & Young Person's Late response from information provider
This was a complex request that required input
from multiple services. Some services were not
originally consulted and information provided by
some services had to be clarified
15065 29/11/2022 29/12/2022 05/01/2023 23 Personal Injury Claims Late response from information provider
Delay in in responding due to get information
from Zurich (insurers)
14746 20/09/2022 19/10/2022 26/10/2022 25
Transportation of Argyll and Bute
schoolchildren on local bus services Late response from information provider
Late response due to resource issues within the
Transport team
14360 22/06/2022 20/07/2022 29/07/2022 27 Education Budget Working Group Service sign-off delay Late response due to school holidays
14504 27/07/2022 24/08/2022 02/09/2022 27 Luss Traffic Order Late response from information provider
Late response due to age of information and
time to retrieve it, required consideration of
information appropriate for release
14012 06/04/2022 09/05/2022 19/05/2022 28 Taxi Licensing Service sign-off delay
Response had to be checked by manager who
was on leave
15234 05/12/2022 06/01/2023 24/01/2023 32 Oban Harbour: community engagement Admin Error
Missed in inbox and not logged until after due
date

Requester dissatisfied with lack of response,
case closed an opened as a review
14631 19/08/2022 16/09/2022 31/10/2022 49
Planning Application 22/01098/PP 
Erection of shellfish export centre Service sign-off delay
Request was passed back to LRS from Planning
on day 18. It then need extensive input from LRS
and some other services before it could be
released
14146 09/05/2022 07/06/2022 20/06/2022 30 Adult social care contracts Late response from information provider Resource issues within procurement team
14553 08/08/2022 05/09/2022 06/09/2022 21
How many restaurants and pubs have
been issued with hygiene emergency
prohibition notices in 2021 and 2022 Late response from information provider Late due to workload pressures
14748 20/09/2022 19/10/2022 20/10/2022 21 Landlord data Service sign-off delay Late due to staff absence
15019 17/11/2022 15/12/2022 16/12/2022 21
Social Housing, Construction related
Dissertation Questionnaire Admin Error
Admin Error within FOI Team - FOI was not
reallocated to correct service Dashboard
15304 24/01/2023 21/02/2023 22/02/2023 21
Environmental Protection Act, Housing
(Scotland) Act, Planning Enforcement,
Civic Government (Scotland) Act, Building
Standards, Closing/Demolition orders Staff Resources
Partial response sent within timescale 

Environmental Health response provided to
customer on 22 February
14060 19/04/2022 18/05/2022 20/05/2022 22 Landlord registration deregistration Late response from information provider Late closure due to key staff on leave and
workload pressures



14071 21/04/2022 20/05/2022 24/05/2022 22
Luss, Argyll and Bute and is located at
NGR 236180, 689490 (nearest postcode
G83 8NT). Late response due to staff absence Key staff on annual leave
14167 12/05/2022 10/06/2022 14/06/2022 22 Stratheck Caravan Park Licences Late response due to staff absence
Late closure due to workload pressures, key
staff on leave
14474 20/07/2022 17/08/2022 19/08/2022 22 Housing Land Availability Late response from information provider Late due to staff absence
14851 13/10/2022 10/11/2022 14/11/2022 22 PWS Dunoon Admin Error Key admin not processing request promptly
14918 01/11/2022 29/11/2022 01/12/2022 22 Complaints and incidents Late response due to staff absence
Late response due to workload pressures and
reporting Officers on annual leave
14919 01/11/2022 29/11/2022 02/12/2022 23
Complaints and incidents which resulted
in pollution of and/or other impact on the
water environment Late response due to staff absence
Both reporting officers on annual leave,
workload pressures.

15298 24/01/2023 21/02/2023 27/02/2023 24 Prevention of Damage by Pest Act 1949 Late response from information provider Late response from Officer
14308 09/06/2022 07/07/2022 14/07/2022 25
St Catherines Caravan Park, Cairndow
PA25 8AZ Service sign-off delay Confusion over who was issuing response
14392 28/06/2022 26/07/2022 02/08/2022 25 CLS - G20R0022/Mr W Storrie Late response from information provider
Planning Team provided a late response as
initially the request was not sent to all possible
information providers within the service.
14506 27/07/2022 24/08/2022 31/08/2022 25 Private Water Supplies Service sign-off delay Workload pressures, key staff out of office.
14872 19/10/2022 16/11/2022 23/11/2022 25
Stratheck Holiday Park, Dunoon -
Historical Caravan Site Licences Admin Error Not processed promptly by key Admin
Financial Services
Education
Legal and Regulatory Support
Procurement
Development and Economic Growth
Community Planning & Development
Page 116

Page 117

14182 13/05/2022 13/06/2022 21/06/2022 26
Consultation on New National Parks in
Scotland Late response from information provider Response late due to staff leave
14852 13/10/2022 10/11/2022 18/11/2022 26
Environmental enquiry gas works site
Dunoon Admin Error Request not submitted promptly to Officer
15148 19/12/2022 20/01/2023 30/01/2023 26
Requesting data of quarries production
capacities Staff Resources No additional information provided
14288 07/06/2022 05/07/2022 14/07/2022 27 Public Register for Contaminated Land Service sign-off delay Late due to admin error
15356 03/02/2023 03/03/2023 14/03/2023 27 Planning Application 22/02081/PP Staff Resources
FOI response will be slightly late due to my
manager being unavailable to review the
response. National Planning Framework 4 Policy
has taken precedence. Requester notified of
delay
14814 03/10/2022 31/10/2022 11/11/2022 29
Licensed Establishments Relating to
Horses Admin Error Key admin not processing the request promptly
14878 21/10/2022 18/11/2022 01/12/2022 29
JER9677 Request for Information, Phase 1
Study at Lochorodale Late response due to staff absence
Late response due to workload pressures and
both reporting Officers being on annual leave
15291 24/01/2023 21/02/2023 07/03/2023 30 Food Hygiene (Scotland) Regulations 2006 Late response from information provider
Late response from information provider.  Also,
subsequent to receiving the late response there
was a service sign-off delay.
15294 24/01/2023 21/02/2023 07/03/2023 30 Health & Safety at Work Act etc. 1974 Late response from information provider
Late response from information provider due to
operational constraints.  Also, as Officer's
response was incomplete, Admin sourced
additional information prior to making response
to customer.
15292 24/01/2023 21/02/2023 07/03/2023 30 Food Safety Act 1990 Staff Resources
Late due to operational constraints on Officer. 
Admin sourced information for response.
14428 07/07/2022 04/08/2022 19/08/2022 31
How many license's for dog breeding have
been issued Late response from information provider Late response due to Admin Error in Env Health
14455 18/07/2022 15/08/2022 30/08/2022 31 Section 80 Environmental Protection Act Late response from information provider Late due to Admin Error in EnvHealth
14819 04/10/2022 02/11/2022 17/11/2022 31 Private Water Supplies Late response due to staff absence
Staff holidays and current total available
resource due to illness and leave within team
14830 05/10/2022 02/11/2022 17/11/2022 31 Natasha's Law - Allergen Labeling Service sign-off delay
Late response due to pressure of
work/competing demands withing the service.
Service provision taking priority
14865 14/10/2022 11/11/2022 30/11/2022 33
Listeria outbreak connected to smoked
fish including Salmon Late response due to staff absence
Late response due to key staff leave and
resource issues within team
14085 25/04/2022 24/05/2022 14/06/2022 34 Scottish National Planning Framework 4 Late response from information provider
Partial response sent by DevMgmt in May. Late
response (EnvHealth) - due to workload
pressures, key staff on leave.

14729 14/09/2022 14/10/2022 04/11/2022 35
Pre-packed for Direct Sale (PPSD) food
businesses Late response from information provider Workload pressures
14728 14/09/2022 14/10/2022 04/11/2022 35 Registered dog breeding establishments Late response from information provider
Workload pressures, other priorities and
difficulty accessing information from manual
files held in closed offices
14396 29/06/2022 27/07/2022 19/08/2022 37 Housing and Environmental Health Acts Late response from information provider
Partial response issued 27/07, transferred to
Environmental Health for outstanding question
to be responded to. Delays in response from Env
Health due to Admin Error.
14595 15/08/2022 12/09/2022 07/10/2022 37 Planning resources Late response from information provider
Late due to staff absence and the need to co-
ordinate with other services
14406 01/07/2022 29/07/2022 24/08/2022 38
Inspections of Fasnacloich Estate
RUSS3052/00001 Late response from information provider Late due to Admin Errors within Env Health
15036 22/11/2022 20/12/2022 19/01/2023 38
Cardross to Helensburgh cycle path
project Admin Error
Checked email archives and JM previously
issued response on 23/11/22 however customer
didn't receive the email. NA reissued response
on 19/01/23.
15043 23/11/2022 21/12/2022 20/01/2023 38 Council's short-term let licensing scheme Service sign-off delay Service sign-off delay
15128 12/12/2022 13/01/2023 13/02/2023 41 Gallanach Road, Oban, UK Staff Resources
Late response due to Officers' workload
pressures
15478 15/02/2023 14/04/2023 18/04/2023 42 Blary Hill Wind turbine Noise Complaints Late response from information provider
Staff resources due to Public Enquiry re Major
Application
15199 09/01/2023 06/02/2023 10/03/2023 44
PLANNING APPLICATIONS 22/01262/PP &
21/01278/PP |& 21/01278/PP (“2021
Application”) Staff Resources
Unable to review provided documentation from
officers with Development Manager due
National Planning Framework 4 Policy taking
precedence.
14056 19/04/2022 18/05/2022 19/05/2022 21
Overnight parking at Lorne street
Lochgilphead Late response from information provider
Late response due to resource issues within
Network & Standards team.
14057 19/04/2022 18/05/2022 19/05/2022 21
Lorne Street Lorry/ coach and car park,
Lochgilphead Late response from information provider
Late response due to resource issues within
Network & Standards team.
14123 03/05/2022 31/05/2022 01/06/2022 21 Fleet Management Late response from information provider Late response due to admin error.
14143 09/05/2022 07/06/2022 08/06/2022 21
Municipal Waste and Software
Applications Service sign-off delay Late due to admin error
14325 14/06/2022 12/07/2022 13/07/2022 21
Unadopted Highways of the Roads
(Scotland) Act 1984 Late response due to staff absence
Late response due to annual leave within
DISPerformanceHQ team.
14498 27/07/2022 24/08/2022 25/08/2022 21 Easdale Island Marine Contracts Late response from information provider
Late response due to resource issues within
Marine Operations team.
14744 16/09/2022 18/10/2022 19/10/2022 21 418 bus service risk assessments Late response from information provider
Late response due to resource issues within
Public Transport team.
14829 04/10/2022 01/11/2022 02/11/2022 21 Jura Ferry financials for the last 4 years Late response due to staff absence Late response due to key staff leave
14942 03/11/2022 01/12/2022 02/12/2022 21 Road and Street Gritting Service sign-off delay
Late response due to requirement of
information to be sought from other service.
This was requested close to due date and
service was not able to supply within tight
timescale
Roads & Infrastructure
Page 117

Page 118

15201 09/01/2023 06/02/2023 07/02/2023 21
Argyll and Bute Council for parking at
Lorne street Lochgilphead Late response from information provider
Late response as the information had to be
provided by the Finance team and they did not
respond until 7th February.
14121 29/04/2022 30/05/2022 01/06/2022 22 Fly tipping Late response from information provider
Information provider did not pick up email when
originally sent and then a key officer was on A/L.
14292 23/05/2022 21/06/2022 23/06/2022 22 Use of pontoons Late response from information provider
Information was not held and the service
requested it from a consultant which caused a
delay
14559 09/08/2022 06/09/2022 08/09/2022 22 Complaint 220712-000445 Late response due to staff absence
Late response due to resource issues within DIS
Performance HQ team.
15407 13/02/2023 13/03/2023 15/03/2023 22 Dunoon linkspan infrastructure survey Late response from information provider
Survey results were only available from w/c 6th
March. Additional time was required to collate
the information as requested by the requester,
and this work was impacted by annual leave
within Marine Services team.
15545 09/03/2023 06/04/2023 12/04/2023 22 Harbour reference group Late response from information provider
Late response due to error on the part of Marine
Operations Manager.
15452 20/02/2023 20/03/2023 23/03/2023 23 Battersea Dogs and Cats Home Late response from information provider
Late response due to absence within Amenity
Warden team.
14094 27/04/2022 26/05/2022 01/06/2022 24
Use of glyphosate spray by Scottish
Councils Late response from information provider
Late response due to resource issues within
Amenity Services teams.
14362 22/06/2022 20/07/2022 27/07/2022 25 Cuan Ferry, Argyll & Bute Council Late response from information provider
Late response from officer due to annual leave
commitments.
14184 16/05/2022 14/06/2022 22/06/2022 26 Parking fines Late response from information provider Resource issues within Parking Services team
14485 22/07/2022 19/08/2022 09/09/2022 35 School Transport Costings Late response from information provider
Late due to resource issues within Transport
team
14470 19/07/2022 16/08/2022 15/09/2022 42 Subsidised Bus Services Late response from information provider
Late due to resource issues within Transport
team
15430 15/02/2023 15/03/2023 05/04/2023 43
Impact assessment of closure of Council
nurseries. Late response from information provider
Information was requested from Officer and
reminders sent but information was not
provided within timescale
14535 03/08/2022 31/08/2022 14/09/2022 30
Argyll and Bute Council posts based on
Bute Late response from information provider
Late due to resources with IHR and the
complexity of extracting the data
15392 08/02/2023 08/03/2023 09/03/2023 21 Back Office Applications Late response from information provider Late response due to staff absence
15330 30/01/2023 27/02/2023 28/02/2023 21 Adult Social Care Budgets Received on due date
Response from information provider sent to FOI
rep at 21:38 on due date. Email opened by FOI
rep next morning and response sent to
requestor.
14698 24/08/2022 22/09/2022 28/09/2022 23 Council’s Public Sector Equality Duty Late response from information provider
Only partial response received from service, full
response was not received until after due date
14725 13/09/2022 13/10/2022 14/10/2022 21 Child protection committee Service sign-off delay
Press team raised additional questions before
info could be released, this was not requested
until due date
14574 11/08/2022 08/09/2022 13/09/2022 23 Children and Young People's Services Late response due to staff absence Late response due to staff absence
14375 27/06/2022 25/07/2022 26/07/2022 21 Generation Z in the library Late response due to staff absence Late due to staff absence
15575 16/03/2023 19/04/2023 24/04/2023 23 Swimming pool closures Service sign-off delay
Slight delay in responding as awaiting final
figures
15516 13/01/2023 10/02/2023 22/02/2023 34 Library HQ at the Sandbank Office Original request not logged as FOI
Information was initially refused by service
before being released and then passed to FOI
team to log.
15978 29/03/2023 28/04/2023 16/06/2023 54
Procedure  on the clearance of snow and
ice was dated January 2023, labelled as
Issue 2 Original request not logged as FOI
Not logged as a FOI Request by LiveArgyll and no
response sent
Live Argyll
HR & OD
ICT
Adult Care
Children, Families & Justice
Page 118

Page 119

ARGYLL AND BUTE COUNCIL  AUDIT & SCRUTINY COMMITTEE   
FINANCIAL SERVICES  14 SEPTEMBER 2023  
AUDIT AND SCRUTINY COMMITTEE ANNUAL REPORT 2022/23 
1. SUMMARY 
1.1 The purpose of this report is to provide the Chair of the Audit and Scrutiny
Committee’s (the Committee) annual overview of the Committee’s activity
during the financial year 2022/23 and a summary of key developments
since the commencement of 2023/24.  It sets out how the Committee has
fulfilled its remit and provides assurances to the Council. 
2. RECOMMENDATIONS 
2.1 Review and endorse the Chair’s Annual Report. 
2.2 Agree that the Chair presents the report to a future meeting of the Council at
a date to be confirmed. 
3. DETAILS 
3.1 It is important that the Committee fully complies with best practice guidance  
on Audit Committees to ensure it can demonstrate its effectiveness as a
scrutiny body as a foundation for sound corporate governance for the
Council. The Chartered Institute of Public Finance and Accountancy
(CIPFA) issued an updated guidance note Audit Committees Practical
Guidance for Local Authorities and Police 2022 Edition which incorporates
CIPFA’s Position Statement: Audit Committees in Local Authorities and
Police. This sets out CIPFA’s view of the role and functions of an Audit
Committee. The CIPFA Audit Committees Guidance includes the
production of an annual report on the performance of the Audit Committee
against its remit for submission to the Council. 
4.  CONCLUSION 
4.1 The Audit and Scrutiny Committee Annual Report 2022/23, which is
appended to this report as Appendix 1, provides assurance to full Council
over the activity of the Committee. 
5.  IMPLICATIONS    
5.1 Policy: None  
5.2 Financial: None  
5.3 Legal: None 
5.4 HR: None 
5.5 Fairer Scotland Duty: None 
5.5.1 Equalities: None 
5.5.2 Socio-Economic Duty: None
Page 119 Agenda Item 12

Page 120

5.5.3 Islands Duty: None 
5.6 Climate Change: None 
5.7 Risk: None 
5.8 Customer Service: None    
For further information please contact Internal Audit (01546 604108) 
Paul Macaskill
Chief Internal Auditor
14 September 2023 
Appendices: 
1. Audit and Scrutiny Committee Chair Annual Report 2022/23
Page 120

Page 121

1 
Appendix 1 - Audit and Scrutiny Committee Chair Annual Report 2022/23 
Introduction by the Chair of Audit and Scrutiny Committee 
This report provides an overview of the Audit and Scrutiny Committee’s (the Committee)
activity during the financial year 2022/23 and a summary of key developments since the
commencement of 2023/24. 
In 2022/23 the Committee met quarterly on a hybrid approach with the following as
appointed members: 
Martin Caldwell (Chair) Daniel Hampsey Reeni Kennedy-Boyle 
Graham Hardie Andrew Vennard
Jim Lynch (Vice Chair) Mark Irvine 
Committee meetings were also attended by appropriate representatives of the Council
including the Chief Internal Auditor (CIA).  Audit Scotland until November 2022, our
newly appointed External Auditors, Mazars, as do other Council Officers as and when
appropriate including the Chief Executive and the Head of Customer Support Services
who attends regularly to advise the Committee on issues relating to performance
management. 
Newer Members of the Audit and Scrutiny Committee, following their induction and
formal training on the Committee’s operations, functions and powers, together with risk
management, continue to develop in both their understanding of their role and are
gaining experience required to discharge the role as ‘those charged with governance’.
Further training to support this continuing development and knowledge theme has been
augmented with training in treasury management. It is important that the Committee
develop and build on their knowledge and experience to fulfil the role. 
In 2022/23 the Council’s Internal Audit section were subject to an independent External
Quality Assurance Assessment which is mandatory under the Public Sector Internal
Audit standards (PSIAS) every five years. I was pleased to note that the service was
deemed compliant in all 14 areas of assessment, this was a first for the Council and
reflects well not just on the service but also that of the wider governance operating
within the Council. I continued to work closely with the CIA and have built up a good and
productive relationship as he continues to build up his knowledge of the Council and its
operations. 
In looking forward to 2023/24 and beyond, significant pressures continue as a result of
financial settlements and this has been particularly compounded as a result of
inflationary pressures and rising costs of fuel, gas and electricity, together with the risk
of unfunded or partly funded pay settlements. These pressures are likely to remain and
will continue to add an element of uncertainty in relation to the overall financial picture
affecting the Council. The Council continues to undertake appropriate medium to long
term financial planning using a scenario modelling approach which helps to provide
Members with a thorough overview of the implications of funding and cost pressures. I
am however satisfied that the Council continues to embrace these challenges in a
strategic, capable and productive manner. 
Martin Caldwell – Chairperson
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2 
1. Audit and Scrutiny Committee’s Effectiveness and Impact
1.1 The Committee’s role is to ensure that the Council’s internal control
framework and governance arrangements are operating effectively.  In order
to fulfil this role a range of reports are provided to the Committee during the
year.  I am satisfied that the frequency, content and detail of reports provided
to the Committee allow myself and fellow members to adequately fulfil this
role.
1.2 In March 2022 Internal Audit presented their annual audit plan setting out
their approach to the 2022/23 audit of the Council and in June 2023, Mazars
outlined their planned approach to their work reflecting their statutory duties
and risk based approach. The respective audit plan and approach were
considered by the Committee and accepted. 
1.3 During 2022/23 the CIA has continued to develop our approach to audit and
scrutiny.  Particular developments which have furthered the effectiveness of
both Internal Audit and the Committee are:
 The continued and successful work of the Counter Fraud Team.
 The approach to Scrutiny continues to develop and a significant piece of
work on ‘Consultations’ was undertaken in 2022/23 and arrangements are
underway to complete work on the ‘Fly Tipping’ review in 2023/24.
 The CIA engaged with members of the Committee as part of the planning
process for the 2023/24 audit plan.
 An external assessment has been undertaken during 2022/23 in terms of
compliance with the Public Sector Internal Audit Standards (PSIAS) after a
portfolio of evidence has been prepared and submitted. This independent
assessment identified that the Internal Audit service was in full compliance
with all 14 areas of criteria. 
2. Assurances 
Internal Audit Assurance
2.1 Internal Audit is a key source of assurance for both members and
management on the effectiveness of the control environment. The Committee
has a responsibility for ensuring that Internal Audit is effective in the provision
of this assurance.  I am content that the minor amendments made to the
2022/23 audit plan as a result of operational changes and approaches within
the Council have been appropriately addressed internally or as part of the
2023/24 audit plan. I am content with the assurance provided by the CIA that
sufficient work has been undertaken to allow him to provide an opinion on the
Council’s systems of governance and internal control. Throughout the year, in
my opinion, clear assurance judgements are provided, underpinned by an
appropriate evidence base and, where appropriate, include sound
management advice and guidance. 
2.2 The Committee has received regular reports and information from the CIA
including:
 risk based internal audit annual plan
 regular progress reports
 annual report, in line with PSIAS, which provided the CIA’s independent
annual opinion on the effectiveness of the Council’s risk management,
internal control and governance processes.
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3 
2.3 Exhibit 1 shows an analysis of assurance opinions provided by internal audit
in the three year period 2020/21 – 2022/23. Whilst there have been minor
fluctuations year to year, the important trend identified is a fall in audits issued
that have been providing limited assurance. In addition, there has been an
increase in the number of audits classified as providing a high level of
assurance in 2022/23. There was only one classified as being limited.  For
these, and all other audit reports, management have accepted 100% of audit
recommendations and action plans have been agreed with a robust follow-up
system in place with progress presented to the SMT on a quarterly basis and
to the Committee as a standard agenda item.
Exhibit 1 – Audit Assurances (2020/21-2022/23) 
2.4 The Committee has a clear role in relation to oversight of the internal audit
function; specifically in relation to overseeing its independence, objectivity,
performance and professionalism.  I am pleased to advise, as Chair of the
Committee, that I am satisfied that internal audit is effective and activity is
undertaken in accordance with relevant standards. 
External Audit Assurance
2.5 External Audit is an essential part of the process of accountability and
assurance for public funds, providing an independent opinion on the financial
statements, and reviewing aspects of governance and financial management.
Working closely with Internal Audit, the external audit programme ensures
that statutory responsibilities are delivered, without the duplication of audit
work. The Council’s recently appointed external auditors are Mazars.
2.6 The audit of the Council’s financial statements is still ongoing at the time I
wrote this report and the Council is still to receive its 2022/23 annual audit
report. Consequently this reduces the assurance we can take at the current
time from external audit’s work however the Council were subject to a Best
Value review in 2019/20 which highlighted good progress made by the
Council since the last inspection in 2015, specifically the significantly
improved relationships amongst elected members and between members
and officers and the Council’s sound approach to financial planning. It also
identified areas for the Council to focus its continued improvement upon, such
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4 
as community engagement, performance management, more significant
transformation and redesign of services and better engagement of staff in
planning and implementing change. I am pleased that the Council has
responded positively to these messages and have agreed an action plan to
help address the issues highlighted. It is also worth highlighting that Audit
Scotland and more recently Mazars attend all meetings of the Committee and
provide written and verbal updates on progress against their audit and any
emerging audit issues.  This helps provide the Committee with ongoing
assurance. 
3. Risk Management 
3.1 The CIA performs an annual strategic risk register assurance mapping
exercise which enables the Committee to assess the levels of assurance it
can take over the activity undertaken by the Council to manage its strategic
risks. This is complemented by the Chief Executive presenting the Strategic
Risk Register to the Committee on an annual basis to allow the Committee to
further scrutinise the approaches being taken to manage risk. 
4. Independence 
4.1 To assist in preserving the Committee’s independence, measures are in place
including:
 the appointment of an independent chair 
 observation of the Internal Audit Charter which specifies the independence
of the CIA and the wider audit team 
 the non-political approach of the committee
 the active involvement of the external auditors
 clear terms of reference aligned to CIPFA’s Role of the Audit Committee
Guidance 
5. Scrutiny 
5.1 During 2022/23 the Committee undertook a significant piece of work in
relation to ‘Consultations’ as part of our scrutiny plan. This report was
presented to the Audit and Scrutiny Committee in June 2023. These and
previous reports were well received by the Committee and widened the
understanding of the complexities and challenges faced by both staff and the
community in specific areas and where these reports will help allow
continuous improvement as a Council.
5.2 The benefits of scrutiny are twofold; helping to understand what can often be
multifaceted and procedurally complex issues due to legislation but also to
help consider ways to improve and develop to make any processes more
understandable and/or streamlined where that is at all possible.  
5.3 Scrutiny work will continue in 2023/24; it is anticipated that work in 2023/24
will focus on the completion of the Fly-Tipping scrutiny review in which further
data was required to allow a more holistic view of the current arrangements in
place and to inform any further improvement required in this area. 
6. Counter Fraud Team (CFT) 
6.1 The Council has an effective CFT having been made permanent after a trial
period with both officers having completed the CIPFA (Chartered Institute of
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5 
Public Finance and Accountancy) Accredited Counter Fraud Specialist
Course meaning they are fully accredited counter fraud investigators.  This
further strengthens the Council’s commitment to protecting the public purse. 
6.2 Since the inception of the CFT, regular reporting to the Audit and Scrutiny
Committee takes place and latterly in June 2023 the CFT reported that
proactive and targeted work in this area has resulted in a cumulated
£876,573 (ending April 2023) being rebilled and that to date £683,897 (ending
April 2023) has been recovered. The ongoing work of the CFT in both
recovery but also in its deterrent effect sends a strong message that the
Council will take all reasonable steps it can to identify error and fraud but also
take appropriate action to recover monies that are due. Regular reports are
presented to Committee each quarter in relation to the work of both Internal
Audit and the Counter Fraud function. 
6.3 Local visits throughout Argyll and Bute were undertaken in the year and this
will form part of a rolling programme of visits going forward, focusing on
maximising the income due to the Council. In addition the CFT are raising
awareness of the Council’s zero tolerance to fraud and this will help act as a
deterrent to fraud being perpetrated in the first place. I expect further visits to
be equally successful and so far in 2023/24 this has proved to be the case. It
is pleasing to note that the ongoing work in relation to counter fraud clearly
demonstrates the Council both in its commitment to recovering sums of
revenue due through error or fraud but also in the wider context of good
governance. 
7. External Quality Assurance Assessment – Internal Audit
7.1 The mandatory Public Sector Internal Audit Standards (PSIAS), published in
April 2013 and updated in March 2017, apply to all internal audit service
providers in the UK public sector. To supplement the PSIAS, and provide
specific guidance surrounding its application within a local government
setting, the Chartered Institute of Public Finance and Accountancy (CIPFA)
compiled a Local Government Application Note, (LGAN) which was updated
in 2019. This requires all internal audit providers to have an independent
external assessment of these standards in application within that service. 
7.2 An independent report on the Council’s Internal Audit Service was prepared
and presented to the Audit and Scrutiny Committee in March 2023. It is
pleasing and reassuring to note that the assessor found that in all 14 areas of
assessment the Council’s Internal Audit Service fully conform to the
standards.  The assessor also identified that the team are highly qualified
with a training plan in place to address any skills gaps and that they deliver a
high quality service for the Council which is evident by the questionnaires
returned after the completion of each review. 
7.3 This was the first time the Council’s Internal Audit Service obtained a fully
conforms opinion in all 14 areas of assessment and the independent report
demonstrates the importance of having a fully resourced and functioning
service which provides assurance to senior management and to those
charged with governance responsibilities, specifically, the Audit and Scrutiny
Committee. This position should provide substantial assurance to the Council
and Members of the Audit and Scrutiny Committee. 
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6 
8. Looking Forward 
8.1 In 2022/23 as a result of local elections a new Committee was formed, our
new Committee Members are settling into the role and I am sure they will
continue to contribute to the effectiveness of the Committee. It is of course a
pleasure to continue to work with our Vice Chair, Councillor Jim Lynch and
acknowledge the support he has provided to me in this role. In 2022/23 I
intimated my intention to stand down as Chair after having held this
independent position for over a decade, I have, however, agreed to provide
interim cover until a suitable replacement is found in order to provide direction
and continuity for the Committee.
8.2 In 2023/24 and onwards the Committee will consider potential options/topics
for scrutiny reviews and as a Committee we will continue to implement and
further develop our scrutiny approach.  
8.3 This focus on continuous improvement is equally applicable to the audit
element of the Committee and we will continue to work with the CIA and,
where appropriate, our newly appointed External Auditors Mazars, to identify
opportunities to further develop the skillset and expertise of both the
Committee and the internal audit department to facilitate effective challenge
and scrutiny. 
8.4 The Counter Fraud Team will continue to focus their resources on specific
concerns across the local authority area seeking to recover monies owed and
due to the Council in accordance with its policies.
8.5 The Council continue to provide the audit services to the HSCP and were
awarded the contract for a period of three years commencing 1 April 2021.  A
formal service level agreement was signed on 28 January 2021 to reflect the
new contract. In 2022/23, a plan of audit coverage was agreed and presented
to their Audit and Risk Committee.
8.6 The Internal Audit team are focused, professional and work continues to
promote better resilience within the team through the opportunities of
professional training schemes and other forms of staff development. This
approach fits in well with the Council’s programme of ‘Growing our Own’ in
order that the Council has skilled workforce for the future and these are
retained locally where possible. 
8.7 We will continue to provide updates on progress of the CFT and reports will
be presented to the Committee as part of the quarterly and annual reporting
of the Internal Audit service. 
9. Conclusion 
9.1 Based on the reports received and reviewed by the Committee, I am in in
agreement with the CIA’s annual audit report which confirms that reasonable
assurance can be placed upon the adequacy and effectiveness of the
Council’s internal control system in 2022/23. I am satisfied that active
monitoring and follow up of recommendations are in place in respect of
agreed management actions. This follow up process is further enhanced by
the continuous monitoring programme carried out by internal audit which
provides ongoing assurance over the Council’s core transactional based
systems. 
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ARGYLL AND BUTE COUNCIL  AUDIT AND SCRUTINY COMMITTEE 
FINANCIAL SERVICES  14 SEPTEMBER 2023 
STRATEGIC RISK ASSURANCE MAPPING 
1. EXECUTIVE SUMMARY 
1.1 The purpose of this report is to set out Internal Audit's assessment of the sources
of assurance for the Audit and Scrutiny Committee (the Committee) on the
management of the Council's strategic risks. 
1.2 Appendix 1 highlights the overall assessment against each of the strategic risks.
It should be noted that the assessment is based on the level of assurance that the
Committee can rely on. A 'red' assessment therefore highlights where there are
gaps in evidence of active/targeted actions/activity rather than an assessment on
the management of that risk. 
2. RECOMMENDATIONS 
2.1 To note the risk assurance map at appendix 1. 
3.  DETAIL   
3.1 Internal audit has a key role in relation to the Council’s governance to provide
assurance over the effective management of risk. 
3.2 The Chief Executive presents the Strategic Risk Register to the Committee on an
annual basis which provides the Committee the opportunity to scrutinise the
register and seek assurance from the Chief Executive that risks are being
managed appropriately.  
3.3 The Chief Internal Auditor (CIA) is of the view that the cumulative effect of these
management arrangements both contribute to positive risk management reporting
within Argyll and Bute Council but also maintaining an annual review in order to
maintain appropriate overview and update of key emerging issues which will be
reported to the Audit and Scrutiny Committee. 
3.4 The Public Sector Internal Audit Standards (PSIAS) require that Internal Audit
evaluate the effectiveness of the Council’s risk management process. However it
does not state this needs to be an annual exercise. Furthermore it states that
Internal Audit may gather the information to support an assessment of the
effectiveness of risk management processes ‘during multiple engagements ‘ and
further states that ‘The results of these engagements, when viewed together,
provide an understanding of the organisation’s risk management processes and
their effectiveness’.  As such PSIAS does not require a full risk management audit
on an annual basis.  Furthermore The CIPFA publication “Audit
Committees:  Practical Guidance for Local Authorities and Police” (2022 Edition)
requires the Audit Committee to have the option to consider risk management on a
regular basis, regardless of who has operational responsibility for it.  That option is
always available. 
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3.5 Appendix 1 provides a summary of the Council’s strategic risk assurance map
which is based on the Three Lines Model (formerly known as the Three Lines of
Defence). 
1. The first line is the ‘functions that own and manage risks’. It is the control
environment established by day to day business operations and risk
management processes. It is formed by managers and staff who are
responsible for identifying and managing risk as part of their accountability
for achieving objectives. This requires an understanding of the Council, its
objectives, the environment in which it operates, and the risks it faces. It
includes things such as: 
 identifying risks and improvement actions
 implementing controls
 reporting on progress 
2. The second line is the ‘functions that oversee or who specialise in
compliance or the management of risk’. This provides the policies,
frameworks, tools, techniques and support to enable risk and compliance to
be managed in the first line, conducts monitoring to judge how effectively
they are doing it, and helps ensure consistency of definitions and
measurement of risk. The Council’s various committees and Strategic
Management Team are key functions in delivering this element. 
3. The third line is the ‘functions that provide independent assurance’. This is
largely provided by internal audit.   
4. Other scrutiny is provided by external regulatory bodies which will include
External Audit who offer independent challenge and provide an evaluation,
through a risk-based approach, on the effectiveness of the Council’s
governance, risk management, and internal control. 
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3.6 The table below summarises the assessment against each Strategic Risk.
Strategic Risk Risk Score
(August 2023)
Assurance
Assessment
1. Population, external infrastructure
and economic decline
Red 16 Green
2. Condition and suitability of
infrastructure and asset base
Amber 12 Green
3. Financial sustainability Amber 12 Green
4. Governance & leadership Amber 8 Green
5. Engagement and understanding
the needs of the community
Amber 9 Green
6. Service delivery Green 6 Amber
7. Health & Social Care Partnership Amber 12 Green
8. Civil contingency and business
continuity arrangement are not
effective
Green 6 Amber
9. Welfare reform Green 6 Green
10. Waste management Red 16 Amber
11. Service delivery – Cyber Security Red 15 Amber
12. Cost of living crisis Amber 12 Amber
13. Impact of climate change Amber 12 Green
14. Lack of housing availability Red 20 Amber 
3.7  The assurance map has not identified an area where there may be a concerning
mismatch between the level of risk identified and the assurance provided to
Committee. 
3.8  Waste Management has been subject to regular monitoring and update from the
service to the Council’s Audit and Scrutiny Committee, it has been agreed that
further updates be communicated to the Audit and Scrutiny Committee once it is
better known the outcome of ongoing discussions with the Scottish Government. 
3.9 In relation to ‘Service Delivery – Cyber Security’; work is being undertaken in this
area for 2023/24 as part of the Internal Audit Plan, covering ‘Cloud Computing’
and that will help better inform the position in terms of additional assurance.
However, it is relevant to note that work undertaken in 2022/23 identified no
significant concerns in relation to Cyber Security. Whilst this is reassuring there
is always a heightened risk to public bodies in relation to this critical area of
business activity. 
3.10 The Council declared a Housing Emergency due to the risks associated with the
Council, partner agencies and communities being unable to attract and retain
working age people due to lack of housing and pricing. A housing summit in
collaboration with housing delivery partners is scheduled for autumn 2023,
together with a planned update of the Local Housing Strategy to reflect current
issues to be completed in December 2023. 
3.11 The remaining areas where assurance has been assessed as “amber” either
have audit reviews already undertaken, scheduled or as part of the ongoing audit
planning process. All changes to the Strategic Risk Register from September
2023 will be assessed in the 2024 Assurance Mapping Exercise.  
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4. CONCLUSION
4.1 This exercise has again confirmed that for the majority of risks in the Council’s
strategic risk register there are either sufficient assurances in place or internal
audit have scheduled work to fill identified gaps. Nevertheless, it is important to
outline that such mitigations and assurances do not alone guarantee that an
adverse event or risk will not present itself or materialise. 
5. IMPLICATIONS 
5.1 Policy – None 
5.2 Financial – None 
5.3 Legal – None 
5.4 HR – None 
5.5 Fairer Scotland Duty – None 
5.5.1 Equalities – None
5.5.2 Socio-Economic Duty – None 
5.5.3 Islands Duty – None 
5.6 Climate Change – None 
5.7 Risk – The assurance mapping exercise has provided a satisfactory level of
assurance that the Council is managing and monitoring its strategic risks
effectively. 
5.8 Customer Service – None 
Paul Macaskill
Chief Internal Auditor
14 September 2023 
For further information contact: 
Paul Macaskill, Chief Internal Auditor, 01546 604108 
APPENDICES
Appendix 1 – Strategic Risk Assurance Map
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APPENDIX 1: Strategic Risk Assurance Map 
N
o
Risk Risk
Score 
First Line of Defence  Second Line of Defence Third Line of Defence  Assessment
1 Population,
External
Infrastructure
and Economic
Decline 
Failure to identify
relevant factors
contributing to the
decline and
failure to develop
strategies and
actions targeting
these factors.
Red
16
 Service planning linked to
Corporate Outcomes and
the A&B Outcome
Improvement Plan (ABOIP)
 Community and multi-
agency links through
Community Planning
Partnership
 Parliamentary forum
 Argyll, Lomond and Islands
Rural Regeneration
Initiative
 Argyll and the Isles
Strategic Tourism
Partnership
 Promotion and marketing of
Argyll & Bute (ABplace2B
campaign)
 Business Gateway Service
focused on helping local
businesses grow
 Council Leader engaging
with leaders of other west
coast councils suffering
population decline 
 Economic Strategy and
Action Plan monitored by
ED&I Committee
 CPP report on the
progress being made
against the outcomes and
vision of the ABOIP and
issue annual reports.
 Monitoring of CPP plan
and performance at CPP
Management Committee.
 Area Community Action
Plans progress reported
to Community Planning
Groups
 ABOIP targets population
and economic recovery
 Performance reports
considered by A&SC,
strategic committees and
area committees 
External Audit
 Best Value Assurance Report (May
2020) highlights Council’s and CPP
partners commitment to a shared
vision and that they recognise the
challenges including the declining
and aging population 
Scrutiny
 Economic Strategy (2019/20) 
Current Actions/Plans
 Rural Growth Deal Outline
Business Cases and Final
Business Cases being worked on
and signing of Full Deal Agreement
is expected in 2023/24.
 Preparation of bid to Levelling Up
Fund bids – once guidance and
deadlines are announced. 
 Settlement Officer in post, focusing
on barriers to people living in
communities, housing and others.
 Preparation of a pipeline of projects
across Argyll and Bute in order to
be able to react to any other bid
funding as and when it is
announced.   
 The council working with HIE will
deliver a new Economic Strategy
for Argyll and Bute together with a
SMART Action Plan aligned with
CPP and Government economic
priorities.
Future
 Planning (2023/24) 
There is a range
of assurance
sources across
the three lines of
defence.
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N
o
Risk Risk
Score 
First Line of Defence  Second Line of Defence Third Line of Defence  Assessment
2 Condition and
suitability of
Infrastructure &
Asset Base 
Infrastructure and
asset base does not
meet current and
future requirements
and is not being used
or managed
efficiently and
effectively.
Amber
12   R&A Control Hub and Joint
Operations Team
 Operational risks
monitored quarterly
 Strategic Asset Mgt Board
 Corporate Asset
Management Strategy and
Corporate Asset
Management Plan
 Service Asset
Management Plans
 Community
Empowerment and
Community Asset
transfer arrangements
in place
 Roads Asset
Management Plan
 One Council Property
Approach
 Routine inspections of
roads infrastructure to
deal with potential weak
areas
 Revised capital
management
procedures 
Future 
 Modern Workspace
Programme to review, and
rationalise property portfolio
for future needs of the
Council.  Changes on
phased and town by town
basis. Programme will be
running for 3 years - April
2024
 D&I  performance
reporting to ED&I
Committee
 Asset Mgt Plans 
reviewed annually by
Council as part of the
budget setting process
 Status and Options
reports to ED&I
Committee
Internal Audit
 Community Empowerment Act
(2018/19 - High)
 Capital Monitoring (2020/21 -
Substantial)
 Management of Property Contracts
(2020/21 - Reasonable)
 Land & Asset Disposal (2021/22 -
Substantial)
 Fixed Asset Register  (2021/22 –
Reasonable) 
Scrutiny
 Roads Maintenance (2018/19)
 Scrutiny – Community Asset
Transfers (2021/22) 
Future
 Piers and Harbours (2023/24) 
There is a range
of assurance
sources across
the three lines of
defence.
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N
o
Risk Risk
Score 
First Line of Defence  Second Line of Defence Third Line of Defence  Assessment
3 Financial
Sustainability 
Insufficient resource
to meet current and
future service
requirement. 
Budget not aligned /
does not support
business outcomes.
Amber
12
 Budget preparation and
monitoring
 Medium term financial
strategy with worst case, mid
case and best case scenario
planning
 Treasury Mgt Policy
 5 year budget outlook 
updated quarterly
 Financial Services  Team
aligned to service delivery
 Regular engagement
between budget holders and
appointed finance contact
 Reserve balances monitored
throughout year 
 Financial monitoring
and financial risk
monitoring to P&R/BCC
Committee
 Budget and budget
working papers
considered by
full Council
 Financial Strategy
reported to P&R
Committee
 5 year budget outlook to
P&R Committee
 Treasury Mgt Annual
Report to P&R
Committee and A&SC
 Joint SMT/Policy Leads
meetings include
discussions around
financial issues
Internal Audit
 Continuous Monitoring
 Financial Planning (2018/19 -
Substantial)
 Capital Monitoring (2020/21 -
Substantial)
 Internal Audit – Fixed Asset Register 
(2021/22 – Reasonable)
 Internal Audit – Management of Debt
and Recovery  (2022/23 –
Reasonable) 
External Audit
 Assessment of financial mgt via
annual audit
 Best Value Assurance Report (May
2020) highlights Council has good
financial planning arrangements in
place but could take steps to
enhance its long-term strategy.
(Strategy revise in 2021)
 Assessment of budget monitoring
arrangements 
Future
 Internal Audit – Financial Ledger 
(2023/24) 
There is a range
of assurance
sources across
the three lines of
defence.
4 Governance and
Leadership 
Governance and
leadership
arrangements are
not conducive to
effective working and
lead to a lack of
Amber
8
 Corporate Governance
Improvement Plan
 Ongoing member
development
 Mentoring and coaching
for SMT
 Leadership
development
programme
 Chief Exec Bilaterals
 Oversight provided by
Audit & Scrutiny
Committee
 Decision making
committees open to
public
 Constitution updated and
approved annually by
Council
 IA reports and follow up
Internal Audit
 Continuous Monitoring
 Organisational Culture (2018/19)
 Performance Mgt (2018/19 - High)
 Member Support (2018/19 -
Substantial)
 Risk Mgt 2018/19 – Substantial)
 Following The Public Pound
There is a range
of assurance
sources across
the three lines of
defence
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N
o
Risk Risk
Score 
First Line of Defence  Second Line of Defence Third Line of Defence  Assessment
strategic direction.  A&B Manager’s Course
 Established partnership
governance
 Effective internal audit
function
 Scrutiny function
 Performance
Improvement
framework
 Council constitution
 Codes of conduct for
staff and members
 Code of Corporate
Governance and
Annual Action Plan
 Scrutiny framework and
scrutiny plan
 Risk management
embedded
 Policy lead meetings
 Area Committee
Business Days 
to DMT and SMT
 Annual assurance
statements
 Fortnightly DMTs –
weekly ELT and monthly
SMTs
(2019/20 - Reasonable)
 Annual self-assessment of PSIAS –
external peer review every 5 years
 Formal Induction of new Audit and
Scrutiny Committee Members 2022 
External Audit
 Ongoing independent assurance
reported in AAR
 Best Value Assurance Report (May
2020) recognises improvements in
relationships between members and
senior officers and more
constructive and focused decision
making 
Future
 Risk Management (2023/24) 
5 Engagement and
Understanding the
needs of the
Community 
The Council fails to
understand service
user needs and
emerging
demographic trends
and does not align
service delivery to
meet these.
Amber
9
 Annual budget
consultation
 Complaints process
 Community
Engagement Strategy
 Customer Service
Board
 Various user
feedback (i.e.
Refugee
Resettlement,
commissioned
services, community
council surveys)
 Parental
engagement strategy
 Outreach service
 Democracy matters
 Community Planning
Partnership
 Service Committees
 Area Committees
 DMT and SMT 
Internal Audit
 Community Empowerment Act
(2018/19 - High)
 Complaints Handling (2021/22 –
High)
 Customer Service Centre (2022/23 –
High) 
Other Agencies
 Education Scotland and Care
Inspectorate seek views of service
users 
External Audit
 Best Value Assurance Report (May
2020) highlights that Council has 
There is a range
of assurance
sources across
the three lines of
defence
Page 134

Page 135

N
o
Risk Risk
Score 
First Line of Defence  Second Line of Defence Third Line of Defence  Assessment
consultation
 Development Mgt
user forums 
made good progress with the
Community Empowerment Act, and
regular monitoring in relation to all
other outstanding issues have been
closed after regular and detailed
report to the Audit and Scrutiny
Committee until June 2023.
Scrutiny
 Scrutiny – Community Asset
Transfers (2021/22)
 Scrutiny – Community Engagement
(2022/23)
Future
 A working group has been
established to review our approach
to Community Engagement and to
develop a Framework. The group
has developed a terms of reference
and is in the process of carrying out
a self-assessment to identify
strengths and areas for
improvement. (2023/24) 
6 Service Delivery 
Insufficient resources
to ensure effective
service delivery
Green
6
 Performance Improvement
Framework
 Rolling out programme of
service self-assessment
 Service improvement plans
 Workforce planning
 Complaints process
 Use of LGBF
 Strategic Plans with
Success Measures aligned
to Business Outcomes
 Performance Improvement
Officers 
 Performance reporting to
A&SC, Service
Committees and Area
Committees
 LGBF Review to A&SC,
Service Committees and
Area Committees
 Self-Assessments reported
to SMT and A&SC 
Internal Audit
 Performance Mgt (2018/19 - High)
 Complaints Handling (2021/22 –
High)
 IA annual plan is risk based but also
designed to provide annual
coverage of all Heads of Service 
External Audit
 Best Value Assurance Report (May
2020) highlights that there is limited
evidence of the Council using
performance information to drive
improvement and that Council’s
There is a range
of assurance
sources across
the three lines of
defence however
BV report has
highlighted
performance
management as
an area for
improvement –
there is an
ongoing project
to review the
Council’s PM
framework 
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Page 136

N
o
Risk Risk
Score 
First Line of Defence  Second Line of Defence Third Line of Defence  Assessment
performance reporting makes it
difficult to conclude what progress
has been made against its six
corporate outcomes 
Future
 Review of Council’s Performance
Mgt Framework being carried out by
CE Unit and implementation of
scheduled reviews.
 Internal Audit review of Human
Resources (2023/24)
7 Health and Social
Care Partnership 
Failure of the HSCP
to deliver on its
Strategic Priorities
results in
deteriorating health
and wellbeing
outcomes for the
population and / or
reduced access to
appropriate health
and social care
services. This could
also result in
financial and
reputational risk to
the Council.
Amber
12
 Strategic Plan
 Integration Scheme
 IJB has elected member
representation including
Council Leader
 Elected member
representation on IJB Audit
Committee (inc Vice Chair)
 Council’s CIA regularly
attends IJB Audit and Risk
Committee
 Regular engagement
between Council CFO and
HSCP CFO 
 Performance and
financial monitoring and
reporting in place and
reported to IJB Board
 HSCP Chief Officer sits
on Council’s ELT 
Internal Audit
 The IJB has their own IA function
provided by the Council’s IA function
(Contract started 1 April 2021)
 Council’s IA function also provide
assurance over social work services
on an annual basis 
 Internal Audit -  Charging for Non-
Residential Services (2020/21 –
Substantial)
 Child Protective Services (2021/22 -
Substantial)
 Care Programme Approach
(2021/22 - Limited)
 Complaints handling  (2021/22 -
Limited)
 Workforce Planning (2021/22 -
Reasonable)
 Client Funds (2022/23 – Limited) 
External Audit
 IJB’s external auditors are Mazars. 
Future Internal Audits
 Learning and physical Disabilities
Care Packages (2023/24)
 Client Funds (2023/24)
 SSSC Registration (2023/24)
There is a range
of assurance
sources across
the three lines of
defence
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N
o
Risk Risk
Score 
First Line of Defence  Second Line of Defence Third Line of Defence  Assessment
8 Civil Contingency &
Business continuity 
Arrangements are
not effective.
Green
6
 Critical activity recovery
plans
 Emergency planning test
events
 West of Scotland local
resilience partnership
 Community resilience
plans
 EU withdrawal tactical
group 
 Emergency Mgt Support
Team
 EU tactical group progress
reported to SMT
Internal Audit
 Business Continuity (2019/20 -
Reasonable)
 Internal Audit -  Disaster Recovery
Planning (2020/21 - Limited)
 Internal Audit – Civil Contingencies
(2021/22- Substantial) 
Moderate third
level of defence
assurance at
current time. A
project has
commenced to
review business
continuity
processes,
covering critical
activities and
testing of
CARPS. 
This is an area
that will merit a
follow up audit in
the medium term
future. 
However
assurance can be
taken from the
Council’s
response to
COVID which
was fast paced
and has proven
to be effective. 
9 Welfare Reform 
Implementation of
welfare reform is not
managed well
resulting in increased
poverty and
deprivation or short
term crisis
Green
6
 Welfare Reform Working
Group (WRWG)
 Joint working with DWP and
CPP
 Rent aligned with local
Housing Allowance to
increase affordability. 
 WRWG report to SMT
 SMT monitor of risk and
consider high and medium
hardship cases
 Anti-poverty strategy
approved by Council
 Child poverty action
planning monitored by
WRWG
Internal Audit
 HB & CTR (2018/109 – Substantial)
 Internal Audit -  Scottish Welfare
Fund (2020/21 - Substantial)
 Internal Audit -  Welfare Rights
(2020/21 - Substantial) 
Future
Internal Audit – Stretch Aims –
closure of poverty related attainment
gap (2023/24)
There is a range
of assurance
sources across
the three lines of
defence
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N
o
Risk Risk
Score 
First Line of Defence  Second Line of Defence Third Line of Defence  Assessment
10 Waste Management 
Unable to dispose of
waste in landfill sites
due to the
implications of the
biodegradable
municipal waste
(BMW) landfill ban in
2021
Red
16
 Council rolling out new
waste strategy
 Using education and
publicity to increase
recycling 
 Performance reporting
to EDI Committee
 Progress monitoring by
DMT and SMT 
Internal Audit
 Waste Mgt (2018/19 - Limited) 
Scrutiny
 Waste Mgt Strategy (2020/21) - On
27 April 2021 the Head of Roads
and Infrastructure Services provided
a presentation to the A&SC
regarding the Council’s Waste
Strategy followed by a question and
answer session. Following the
presentation the A&SC members
agreed they were assured that
appropriate progress was being
made in relation to the Council’s
waste strategy and that inclusion of
a specific scrutiny topic focusing on
the Strategy would not add value at
this time.
 A briefing note was requested by
the A&SC in June 2022 relating to
Waste Mgt and was presented by
the HoS in September 22. 
Assurances over
this risk are
currently
moderate due to
the Council’s
Waste Strategy
being in its
infancy and the
full impact of the
BMW ban still to
be realised.
However full
implementation is
not till 2025. The
A&SC
determined they
are content that
progress is
reported to the
EDI Committee
and that the
A&SC will
maintain a
watching brief.
11 Service Delivery -
Cyber Security 
Unable to deliver
services to
customers because
of  failure of ICT
systems following
major cyber security
breach
Red
15
 ICT Security & compliance
officer in post, producing
weekly threat analysis.
 Regular patching regimes
in place
 ICT Disaster recovery
plans tested regularly
 Critical activities have
recovery plans developed
(CARP’s) 
 Progress monitoring by
DMT and SMT 
Internal Audit
 Business Continuity (2019/20 -
Reasonable)
 Disaster Recovery Planning
(2020/21 - Limited)
 Internal Audit – Cyber Security
(2022/23 - Substantial) 
Other Agencies
 PSN and Cyber Essentials Plus
accreditations for corporate network
(doesn’t cover education network) 
Future
 Cloud Based Services (2023/24) 
Moderate third
level of defence
assurance at
current time. A
project has
commenced to
review business
continuity
processes,
covering critical
activities and
review/testing of
CARPS. 
This is an area
that will merit a
follow up audit in
the medium term
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N
o
Risk Risk
Score 
First Line of Defence  Second Line of Defence Third Line of Defence  Assessment 
future. 
12 Cost of Living
Crisis 
The Council are
unable to respond to
the implications
arising from the 'Cost
of Living' crisis.
Amber
12
 Financial stability and
support to HSCP.
 Social Welfare and
Poverty Funding
assistance.
 Focused support and
multi-agency approach
where risk is highlighted.
 Monitoring of trends in
service use to highlight
any significant change as
a result of financial
hardship
 Targeted measures - for
example to those receiving
Council Tax reductions -
via Gift Cards and Flexible
Food and Fuel Fund. 
 Progress monitoring by
DMT and SMT  Other Agencies
 Focused support and multi-agency
approach where risk is highlighted 
Future Actions
 Extend flexible food and fuel fund to
March 2025, apply to Scottish
Government for funding to expand
the service provision to include
outreach, September 2023. 
Limited third tier
assurance but
significant
evidence of pro-
active measures
and support. 
However
assurance can be
taken from the
Council’s
response to
COVID which
was fast paced
and has proven
to be effective.
13 Impact of Climate
Change 
The Council or
communities are
overwhelmed by
severe or more
frequent flooding,
landslides, rainfall,
storms, sea level
changes or hot
weather events due
to changes in global
temperature caused
by climate change.
Amber
12
 Continued delivery of
Council De-Carbonization
Plan
 Civil Contingencies
Manager liaising/
collaborating with Regional
Resilience Partnerships
and other resilience
partners in terms of storm
event, hot weather events,
cut off communities,
landslides etc.
 Development and delivery
of an integrated approach
to decarbonisation and
adaptation of Argyll and
Bute as a Region via
 Progress monitoring by
DMT and SMT  Internal Audit
 Climate Change Act (2021/22 - High)
 Internal Audit – Civil Contingencies
(2021/22- Substantial) 
There is a range
of assurance
sources across
the three lines of
defence
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N
o
Risk Risk
Score 
First Line of Defence  Second Line of Defence Third Line of Defence  Assessment
Community Planning
Partnership.
 Roads & Amenity Services
continue to develop asset
management plan and
address strategic risks in
terms of rising sea levels,
bridge repairs, critical
infrastructure vulnerability. 
14 Lack of Housing
Availability 
The Council, partner
agencies and
communities are
unable to attract and
retain working age
people due to lack of
housing and pricing.
Red
20
 Council has declared a
Housing Emergency
 Housing Strategy and
Investment Plan funded
and implemented/new
housing delivery group
established.
 Islands Programme Award
of Funding for
infrastructure for worker
accommodation on Mull -
this is for phase 1 site
infrastructure to enable
delivery of accommodation
for workers and will meet
clearly evidenced
community need.
 Progress monitoring by
DMT and SMT 
Future
 Housing summit in collaboration with
housing delivery partners scheduled
for October/November 2023.
 Updating of the Local Housing
Strategy to reflect current issues –
December 2023.
Limited third level
of defence
assurance at
current time as it
is a new item on
the Strategic Risk
Register.
However, pro-
active work is
planned with
partner agencies
and review of the
Housing
Strategy. 
Page 140

Page 141

ARGYLL AND BUTE COUNCIL  AUDIT AND SCRUTINY COMMITTEE
CHIEF EXECUTIVE  14 SEPTEMBER 2023 
STRATEGIC RISK REGISTER 
1.0  INTRODUCTION 
1.1  This report provides members with an update on the Council’s Strategic Risk
Register (SRR). 
2.0 RECOMMENDATIONS 
2.1 It is recommended that the Audit and Scrutiny Committee endorse the updated
SRR (Appendix 1).  
3.0 DETAIL
3.1 The Council’s Constitution requires the Chief Executive to attend one meeting
of the Audit and Scrutiny Committee per annum to report on how the Council
is addressing its key strategic risks and other matters of interest.  Paul
Macaskill, Chief Internal Auditor (CIA) will present the update on behalf of the
Chief Executive.   
3.2 The format of the SRR and the Operational Risks Registers (ORR) and the
processes to monitor and update them were revised in 2018 and subsequent
internal audit reviews have confirmed compliance with these procedures. 
3.3  The Council’s SRR continues to be updated by the SMT on a bi-annual basis
on dates agreed with the CIA however it will also be updated if and when the
Strategic Management Team (SMT) feel there is a specific requirement. 
3.4 As required by the revised risk management manual, the SMT also review all
risks in the ORRs which have been classified as ‘red’ by the Departmental
Management Teams (DMT) to determine whether they should be escalated
to the SRR. 
3.5 The CIA performs an annual strategic risk register assurance mapping
exercise which enables the Committee to assess the levels of assurance it
can take over the activity undertaken by the Council to manage its strategic
risks.  This, alongside the annual Internal Audit plan including a three year
cycle providing audit coverage across all the identified risks, provides
assurance that the Council continues to proactively manage its risks.   
3.6 Appendix 1 to this paper provides a copy of the current SRR and
demonstrates how the Council are treating the identified risks in terms of the
Page 141 Agenda Item 14

Page 142

mitigations currently considered to be in place and the action being taken to
further reduce the residual risk. 
4.0 CONCLUSION 
4.1 The SRR is subject to regular review by the SMT as are the red risks
highlighted in ORRs by the DMTs. Risks are actively managed to reduce their
impact upon the Council and the likelihood of them being realised. 
5.0 IMPLICATIONS 
5.1 Policy – None
5.2 Financial – None directly from this report however effective risk management
assists with effective governance and stewardship of Council resources
5.3 Legal – None
5.4 HR – None 
5.5 Fairer Scotland Duty – None 
5.5.1 Equalities – None
5.5.2 Socio-Economic Duty – None
5.5.3 Islands Duty – Non e
5.6 Climate Change – None 
5.7 Risk – The report sets out the strategic risks facing the Council
5.8 Customer Service – None 
Pippa Milne
Chief Executive
14 September 2023 
For further information please contact: 
Paul Macaskill, Chief Internal Auditor (01546  604108) 
Appendices:
1. Strategic Risk Register 
Page 142

Page 143

NEXT REVIEW DATE February 2024
Imp Like Sc Imp Like Sc
1
Population, External
Infrastructure and
Economic Decline
Failure to identify relevant
factors contributing to the
decline and failure to
develop strategies and
actions targeting these
factors.
Our Economy is
diverse and thriving
Population decline reduces available funding
impacting on Councils capacity to deliver services.
A circle of decline with reduced employment, lower
earning and failing businesses and poor perception
of the area.
Combined population and economic decline may
increase the need for and cost of services.
Insufficient people of working age with appropriate
skills and experience to fill vacancies across CPP.
Residual impact of withdrawal from EU. 
A continued trend of underinvestment in critical
economic infrastructure will make our area
increasingly uncompetitive as a place to live, work
and do business.  This includes transport and
infrastructure needs (physical and digital).
Without tackling infrastructure (including roads,
ports, ferries, grid, business space, utilities, housing
etc.) investments across Argyll and Bute, there are
significant barriers to growing the local economy,
attracting people, external investment and
individual entrepreneurship.
5 4 20
1. Local outcome improvement plan targets population,
infrastructure and economic recovery.
2. Maximise external funding opportunities.
3. Economic Strategy and Recovery Strategy approved.
4. Rural Growth Deal reaching full deal status in 2023/24. 
5. UK Shared Prosperity Funding Investment Plan agreed
covering 2022/23 to 2024/25.  
6. AB Place to B/Promote and Market Argyll and Bute.
7. Taking a place based approach to regeneration
including maximising social-eco benefits/community
wellbeing via effective procurement strategy,
development of the circular economy and partnership
working across sectors.
8. Invest in Argyll and Bute Web site established. 4 4 16 Treat
1. Lobbying activity in pursuit of regional
immigration policies and related strategies.
2. Rural Growth Deal Outline Business Cases and
Final Business Cases being worked on and signing of
Full Deal Agreement is expected in 2023/24.
3. Levelling Up Bids to be considered for phase 3
once guidance and deadlines are announced by UK
Government.  Meanwhile consideration to be given
to feedback from Government on our phase 2 bids. 
4. UK Shared Prosperity Funding Investment Plan is
being actioned as per plan. 
5. Preparation of a pipeline of projects across Argyll
and Bute in order to be able to react to any other bid
funding as and when it is announced.                                
6. Settlement Officer in post focussed on barriers to
population growth.
7. Multi-agency approach to refugee settlement
underway linking with national processes and
agendas.
8. The council will continue as a partner of the
Highlands and Islands Regional Economic Partnership
and lobby for Government investment to realise
economic opportunity and address barriers to future
sustainable growth.
9. The council working with HIE will deliver a new
Economic Strategy for Argyll and Bute together with
a SMART Action Plan aligned with CPP and
Government economic priorities.
Aug-23 Kirsty
Flanagan
2
Condition and suitability
of Infrastructure & Asset
Base
Infrastructure and asset
base does not meet
current and future
requirements and is not
being used or managed
efficiently and effectively.
Our Infrastructure
supports sustainable
growth
Infrastructure and asset base does not support
or is not aligned to business outcomes and
does not aid effective service delivery.
Infrastructure and asset base is allowed to
deteriorate resulting in cost, lost opportunities
and wasted resource.
5 5 25
1. Asset management board.
2. Robust capital planning and monitoring.
3. Asset management work plan.
4. Business case modelling including sustainability,
development and strategic change.
5. Intelligence and best practice sharing via Heads of
Property Group.
6. Community Empowerment and Community Asset
Transfer – Arrangements in place to evaluate and
determine requests.
7. Roads Asset Management Plan.
8. Status and Options Report.
9. RIS control hub and joint operations team now aligned
with central team co-ordinating programmes of work
based on prioritisation methodology which is delivered
by area based teams to ensure a consistency of
approach, VfM etc.  
10. One Council Property Approach.
11. Continuing to be successful with bidding for external
funding including STTS (£10m over the last ten years), the
current bridge replacement programme which has
secured over £5m and flood prevention works which
have secured over £10m etc.
4 3 12 Treat
1. Development of finalised capital strategy in
2023.
2. 'Modern Workspace Programme' will review,
engage and rationalise property portfolio for
future needs of the Council.  Changes will take
place on phased and town by town basis.
Programme will be running for 3 years - April
2024
3. New board created in July 2023 to take
forward depot rationalisation
Aug-23 Kirsty
Flanagan and
Douglas
Hendry
3
Financial Sustainability
Insufficient resource to
meet current and future
service requirement.
Budget not aligned / does
not support business
outcomes.
Enablers Unable to deliver Local outcome improvement
plan.
Reduction in performance.
Reputational damage.
4 4 16
1. Longer term financial planning and financial strategy.
2. Income generation activity.
3. Robust budget preparation and budget monitoring
protocols.
4. Maintaining adequate contingency with reserves.
5. Digital transformation.
6. Effective workforce planning model.
7. Business Outcomes.
8.  Financial Services resilience building project including
knowledge sharing and development of guidance notes.
4 3 12 Treat
1. Rural Growth Deal Outline Business Cases and
Final Business Cases being worked on and
signing of Full Deal Agreement is not likely until
end of 2023 - Government have limited capacity
and the business cases have been taking longer
than anticipated to complete due to resource
issues and the amount of development work
required on a number of the projects.
2. Investment in professional training through
Grow Our Own Activity.
3. Budget approach for 2023-24 looked at the
longer term rather than 1 year focus. This has
identified a number of areas for consideration
which will be explored over the coming months
for the  budget setting process beyond 2023-24.
4. Consider the implications and opportunities
from the Visitor Levy (Scotland) Bill which could
generate additional income from 2026/27.
5. Respond to the Scottish Government's
consultation on Council Tax for second and
empty homes and non-domestic rates threshold
as this may have opportunities for additional
income in future years. 
Aug-23 Kirsty
Flanagan
4
Governance and
Leadership
Governance and
leadership arrangements
are not conducive to
effective working and lead
to a lack of strategic
direction.
All Corporate Outcomes Poor decision making, lack of strategic
direction.
Lack of operational direction.
Confidence in, and reputation of, the Council
harmed.
Deterioration in performance.
4 4 16
1. Administration in place with working majority.
2. Members Seminar programmes.
3. Mentoring and Coaching Support for policy leads and
Senior Management.
4. Priorities agreed by Council.
5. Corporate Plan sets out objectives.
6. Performance Improvement Framework and Service
Planning.
7. Leadership development programme.
8. Council constitution regularly reviewed and updated.
9. Established partnership governance arrangements.
10. Scrutiny arrangements in respect of Police, Fire and
Health.
11. Governance arrangements for scrutiny established.
4 2 8 Treat
1. Monitor delivery of BV action plan (ongoing
date).
Aug-23 Pippa Milne
5
Engagement and
Understanding the needs
of the Community
The Council fails to
understand service user
needs and emerging
demographic trends and
does not align service
delivery to meet these.
People live active,
healthier and
independent lives
Enablers
Prioritisation of services may not be aligned to
community needs.
Gaps between community needs and Council
services.
Ineffective partnership working.
Services not configured to meet user/citizen
requirements.
3 4 12
1. Community Planning partnership.
2. Community Engagement Strategy.
3. Customer Service Board.
4. Operation and development of panels and forums.
Young people’s plan, citizens panel.
5. Budget Consultation .
6. Comprehensive Complaints Protocols.
7. Demographic and end user analysis. 3 3 9 Treat
1. A working group has been established to
review our approach to Community
Engagement and to develop a Framework. The
group has developed a terms of reference and is
in the process of carrying out a self-assessment
to identify strengths and areas for
improvement. Earliy indications are that we
have areas of excellent practice, but a lack of
consistency across services.  A series of draft
outcomes have been identified and an action
plan is under development. A collaborative
space for sharing engagement activity is being
developed. Updates will be reported via
Highlight Reports to the Change Programme
and to SMT.
Aug-23 Pippa Milne
6
Service Delivery
Insufficient resources to
ensure effective service
delivery.
Enablers Services fail to achieve agreed performance
levels and as a result are not contributing fully
to Council objectives.
Resources are poorly managed with result that
agreed outcomes and objectives are not fully
achieved.
Unable to achieve continuous improvement
and improve effectiveness and efficiency.
3 3 9
1. Performance Improvement Framework.
2. Service Improvement plans .
3. Argyll and Bute Manager programme.
4. Customer needs analysis Protocols.
5. Demographic and end user analysis.
6. Workforce Planning .
7. Internal and External Scrutiny Arrangements.
8. Complaints process.
3 2 6 Treat
1. Monitor progress of performance mgt project
and implement recommendations -
implementation in 2023/24.
2. Budget approach for 2023-24 looked at the
longer term rather than 1 year focus. This has
identified a number of areas for consideration
which will be explored over the coming months
for the  budget setting process beyond 2023-24.
3. Carry out 3 service self assessment pilots
which should identify opportunities for service
delivery in the future. 
Aug-23 Kirsty
Flanagan and
Douglas
Hendry
7
Health and Social Care
Partnership
Failure of the HSCP to
deliver on its Strategic
Priorities results in
deteriorating health and
wellbeing outcomes for
the population and / or
reduced access to
appropriate health and
social care services. This
could also result in
financial and reputational
risk to the Council.
People live active,
healthier and
independent lives
Partnership viewed as having failed or not
achieved strategic objectives.
Partnership Failure or weakness exposes
Council to significant Financial liability.
Confidence in, and reputation of, the Council
harmed.
Unclear repercussions of financial and staffing
effects of the implementation of the National
Care Service on the Council and HSCP.
Residual Covid-19 implications for ongoing
health and social care services.
5 4 20
1. HSCP integration scheme approved by Scottish
government.
2. Strategic Plan in place.
3. Performance and Financial reporting arrangements in
place.
4. Independent audit arrangements in place.
5. Integrated Joint board with elected member
representation including Council Leader.
6. Chief Officer member of ABC Senior Management
Team with co-location of officers.
7. Tripartite leadership agreement.
8. Monitoring and improvement of HSCP financial
position.
9. Medium term Financial Plan in place.
10. Establishment of Strategic and Tactical Groups with
links to HSCP, NHS and national/regional resilience
groups.
4 3 12 Treat
1. Develop options to deliver sustainability of
future years budgets (ongoing).
2. Develop a longer term Financial plan and
implement the value for money strategy.
3. Assessment of the financial implications on
the Council of services transferring to the NCS
when plans are sufficiently developed to enable
this.
4. Progression of Service Transformation work,
Estates Strategy and long term strategic service
development with Hub North.
5. Implementation of the workforce strategy.
6. Remobilisation of services post Covid and
improved performance management and
reporting processes.
Aug-23 Fiona Davies
and Pippa
Milne
Residual Risk Approach Key Actions and Deadlines Last Reviewed Risk Owner
STRATEGIC RISK REGISTER
No Risk Corporate Outcome Consequences Gross Risk Current Mitigation
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8
Civil Contingency &
Business continuity
arrangements are not
effective.
People live in safer
and stronger
communities
Ineffective management of major emergencies
affecting Council services and communities in
Argyll and Bute.
Incident and recovery phase of an emergency
lead to greater inconvenience and hardship
and a longer timescale for return to normal.
Council unable to effectively deliver its own
services.
2 4 8
1. Emergency Planning Test events.
2. Critical Activity Recovery Plans.
3. Roll out of Community resilience partnership
programme.
4. Peer review of major exercises undertaken to provide
external validation of planning process.
5. West of Scotland local resilience partnership.
6. Cross sector expertise and partnership working.
7. Emergency Management Support Team (EMST)
meetings.
8. Training.
9. EU Withdrawal Tactical Working Group with
arrangements for reporting to the West of Scotland
Resilience Partnership.
2 3 6 Treat
1. The Council’s critical activity recovery plans
(Carps) are reviewed annually. The project for
the review of Business Continuity processes
within the Council is underway and will include a
review of the Council’s critical activities and the
potential for a software solution which would
automate processes and provide a more
efficient an effective service and ensure greater
resilience for the Council. When the project is
completed in 23/24 it will include a programme
of testing of the updated Carps.  Date 31 March
2024.
Aug-23 Douglas
Hendry
9
Welfare Reform
Implementation of welfare
reform is not managed
well resulting in increased
poverty and deprivation or
short term crisis.
People live active,
healthier and
independent lives
Financial crisis and hardship for individuals.
Increase in demand or costs for Council
Services.
4 3 12
1. Financial Inclusion and Advice Group established.
2. Joint working with DWP, CPP and other agencies.
3. Child Poverty Planning Group set up and active.
4. Flexible Food Fund created. Supporting householders
in our area with funds and advice to address food and
fuel insecurities. 3 2 6 Tolerate
1. Extended Flexible Food Fund Contract for a
further  two years to March 2025.
2. Deliver sustainable school clothing bank
across the Argyll and Bute area by March 2025,
with support from the UK Shared Prosperity
Fund.
3. Continue to support High and Medium
priority spends in SWF with funds from Benefits
earmarkings if required at March 2024.
Aug-23 Douglas
Hendry/Kirsty
Flanagan
10
Waste Management
Unable to dispose of
waste in landfill sites due
to the implications of the
biodegradable municipal
waste (BMW) landfill ban
in 2025.
Our Infrastructure
supports sustainable
growth
Alternative delivery models would be likely to
be more expensive than the current one which
would result in cost pressures having to be
accommodated by other services and service
provision reduced.
5 4 20
1. Helensburgh and Lomond waste solution available via
third party off-takers, higher rates have been accepted
by the council and the contract is in place until the end of
2023 with the opportunity to extend 1+1 years. It is likely
over the course of 2023 an alternative procurement
process will be explored with a view to putting in place a
BMW compliant solution at the earliest opportunity.
2. At the EDI committee in December agreement was
reached to seek a derogation to continue operating the
PPP contract until September 2026. This will be alongside
BMW compliant solutions for island settings and
Helensburgh and Lomond (i.e all areas out with the PPP
contract). Post Sept 2026 it is envisaged that BMW
complaint solutions will be in place for all council areas.
With there being uncertainty around the derogation
request officers are also progressing in tandem a possible
contract variation which would change the MBT plants
within the PPP contract to become waste transfer
stations to facilitate material to be shipped to a suitable
off-taker.
NOTE: there was a detailed business case appended to
the cover report to the Dec EDI committee which sets
out the options and the rationale which arrived at those
options.       
4 4 16 Treat
1. Confirmation received that derogation is not
available within the current legislation and
engagement advised with SEPA to be taken
forward.
2.  Transition process underway with Renewi to
facilitate the end of contract arrangements for
Sept 2026.
3.  Ongoing workshop sessions to scope out and
design future disposal models across all the
council area. These models to be in place from
01/01/2026 in line with the BMW requirements.
NOTE: whilst there are solutions in place these
solutions will have cost implications which are
detailed in the options appraisal presented to
the Dec 2022 EDI committee.
Aug-23 Kirsty
Flanagan
11
Service Delivery - Cyber
Security
Unable to deliver services
to customers because of 
failure of ICT systems
following major cyber
security breach.
Our Economy is
diverse and thriving
Threat of ransomware attacks. Data corruption
of ICT system caused by malware and/or loss
of confidential data.
ICT Systems unavailable for considerable
period whilst recovery from uncorrupted
backups takes place.
Meanwhile Services fail to achieve agreed
performance levels and as a result are not
contributing fully to Council objectives.
Reputational damage to Council and potential
financial losses (fines, loss of income). 5 4 20
1. ICT Security & compliance officer in post, producing
weekly threat analyses, member of CiSP.
2. PSN and Cyber Essentials Plus accreditations for
corporate network.
3. Regular patching regimes in place.
4. ICT Disaster recovery plans tested regularly.
5. All critical activities have recovery plans developed
(CARP’s).
6. Mimecast monthly cyber security training videos for all
staff.
7. Enforce password changes when found to be weak.
8. Technical cyber exercise completed and Business
Continuity Planning exercise conducted with senior
management and other staff.
9. Internal Audit on Cyber Security completed in June
with the Audit Opinion as substantial.
5 3 15 Treat
1. Review will be ongoing on all contingency
plans with updated knowledge from SEPA and
UHI Cyber Attacks.          
2. Work with Scottish Government Cyber
Resilience Team to test ICT response.             
3. Continued close review of disaster recovery
plan and associated tests, finalise and test
incident response procedure, and review of
mirroring between the 2 data centres (monthly
at ITMT) and backup.            
4. Review and progress requirements for
Education Network to achieve CE+
accreditation.              
5. Procure a Security Operations Centre service
to improve our 24x7 security posture.            
Aug-23 Kirsty
Flanagan
12
Cost of Living Crisis
The Council are unable to
respond to the
implications arising from
the 'Cost of Living' crisis.
Our Economy is
diverse and thriving
1. Unable to meet demands for assistance
stemming from financial hardship.
2. Increases on the demand for Council
services such as homelessness.
3. Financial implications for the Council as
revenue income could fall correlating to
financial hardship - Financial Sustainability.
4. Implications for staff, particularly those
working from home.
5. Adverse impact on workforce, communities
with regards to economy and demographic
statistics. 
5 5 25
1. Financial stability and support to HSCP.
2. Social Welfare and Poverty Funding assistance.
3. Focused support and multi-agency approach where
risk is highlighted.
4. Monitoring of trends in service use to highlight any
significant change as a result of financial hardship.
5. Targeted measures  - for example to those receiving
Council Tax reductions - via Gift Cards and Flexible Food
and Fuel Fund.
4 3 12
Treat 1. Review and monitor changes in demand for
key services which correlate to personal effects
arising from financial distress.
2. Extend flexible food and fuel fund to March
2025, apply to Scottish Government for funding
to expand the service provision to include
outreach, September 2023.
Aug-23 Pippa Milne
and all ELT
13
Impact of Climate Change
The Council or
communities are
overwhelmed by severe or
more frequent flooding,
landslides, rainfall, storms,
sea level changes or hot
weather events due to
changes in global
temperature caused by
climate change.
Our Infrastructure
supports sustainable
growth
1. Unable to meet national and Scottish
Government guidance in terms of meeting
Climate Change Obligations - various
milestones.
2. Inability to deliver core services due to
failures in critical infrastructure - ferrys, roads,
bridges, landslides, fallen trees etc.
3. Human casualty, death and community
resilience if cut off or directly impacted by
severe storms, landslides, flash foods or failed
infrastructure.
4. Disruption of flow of goods, services and
supply chains.
5. Adverse impact on workforce, communities
with regards to economy and population. 
5 4 20
1. Continued delivery of Council De-Carbonisation Plan.
2.  Civil Contingencies Manager liaising/ collaborating
with Regional Resilience Partnerships and other
resilience partners in terms of storm event, hot weather
events, cut off communities, landslides etc.
3. Development and delivery of an integrated approach
to decarbonisation and adaptation of Argyll and Bute as a
Region via Community Planning Partnership.
4. Roads & Amenity Services continue to develop asset
management plan and address strategic risks in terms of
rising sea levels, bridge repairs, critical infrastructure
vulnerability.
4 3 12
Treat 1. Review of De-Carbonisation Plan December
2024.
2. Consideration of all Council Papers with
climate change as consideration / implications -
ongoing.
3. Review scoring of business cases and pipeline
of strategic projects with enhanced climate
change considerations.
Aug-23 Pippa Milne /
Kirsty
Flanagan /
Douglas
Hendry
14
Lack of Housing
availability
The Council, partner
agencies and communities
are unable to attract and
retain working age people
due to lack of housing and
pricing.
All Corporate Outcomes Direct impact on property prices with
substantial increases in our area.
Lack of private rentals. 
Inability to attract working age people to live
and work in the area which therefore affects
the demographics of the area.  5 4 20
1. Council has declared a Housing Emergency.
2. Housing Strategy and Investment Plan funded and
implemented/new housing delivery group established.
3. Islands Programme Award of Funding for
infrastructure for worker accommodation on Mull - this
is for phase 1 site infrastructure to enable delivery of
accommodation for workers and will meet clearly
evidenced community need.
5 4 20
Treat 1. Explore and develop a series of options in
response to the housing emergency.
2. Address key barriers to housing.
3. Consider radical delivery models.
4. Update to the Local Housing Strategy to
reflect current issues - December 2023.
5. Hold housing summit in collaboration with
housing delivery partners - October/November
2023.
6. Housing to attract economic growth is
included as a project within the RGD, focus on
Tobermory and Bowmore. 
Aug-23 Pippa Milne /
Kirsty
Flanagan /
Douglas
Hendry
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Audit & Scrutiny Committee Work Plan 2022 – 2023 
This is an outline plan to facilitate forward planning of reports to the Audit & Scrutiny Committee 
Report  Lead Service Regularity
14 September 2023 Reports to Committee Services by 21 August 2023
Internal Audit and Counter Fraud Summary of Activities Chief Internal Auditor Quarterly
Internal Audit Report Follow Up Chief Internal Auditor Quarterly
Internal Audit Reports to Audit and Scrutiny Committee  Chief Internal Auditor Quarterly
External Audit Update  Mazars Quarterly
Verbal Update by Chair(s) of Scrutiny Panel Chair and Vice Chair of Audit & Scrutiny
Committee  
Quarterly
PSIAS Self-Assessment  Chief Internal Auditor Annual
Corporate Complaints Annual Report 2021/22  Governance, Risk and Safety Manager Annual
Freedom of Information Annual Report 2021/22  Governance, Risk and Safety Manager Annual
Audit & Scrutiny Committee 2021/22 Annual Report  Audit & Scrutiny Committee Chair Annual
Strategic Risk Register – Assurance Mapping Chief Internal Auditor Annual
Strategic Risk Register Update  Chief Executive Annual
19 December 2023 Reports to Committee Services by 24 November 2023
Internal Audit and Counter Fraud Summary of Activities Chief Internal Auditor Quarterly
Internal Audit Report Follow Up Chief Internal Auditor Quarterly
Internal Audit Reports to Audit and Scrutiny Committee 
 Early Years
 Heritage Assets 
Chief Internal Auditor Quarterly
External Audit Update Report Mazars Quarterly
Page 145
Agenda Item
15

Page 146

Audit & Scrutiny Committee Work Plan 2022 – 2023 
Verbal Update by Chair(s) of Scrutiny Panel Chair and Vice Chair of Audit & Scrutiny
Committee  
Quarterly
Performance Reporting Update (to include reference to LGBF) Chief Executive/Head of Customer Support
Services
Quarterly?
External Audit 2022/23 Management Report Mazars Annual
Trust Fund Annual Accounts  External Audit Annual
Waste Strategy Update Head of Roads and Infrastructure Services One-off
14 March 2024 Reports to Committee Services by 19 February 2024
Internal Audit and Counter Fraud Summary of Activities Chief Internal Auditor Quarterly
Internal Audit Report Follow Up Chief Internal Auditor Quarterly
Internal Audit Reports to Audit and Scrutiny Committee 2023/24 Chief Internal Auditor Quarterly
Verbal Update by Chair(s) of Scrutiny Panel Chair and Vice Chair of Audit & Scrutiny
Committee  
Quarterly
RIPSA Annual Report Governance and Risk Manager Annual
Internal Audit 2024/25 Plan Chief Internal Auditor Annual
External Audit – 2023/24 Annual Plan Mazars Annual
2022/23 Unaudited Annual Accounts Preparation Plan and Timetable Head of Financial Services Annual
Treasury Management Strategy and Annual Investment Strategy Head of Financial Services Annual
Progress against Best Value Action Plan Update Chief Executive/Head of Customer Support
Services
Annual
Internal Audit Charter and Internal Audit Manual Chief Internal Auditor Annual
Scrutiny Manual and Framework Update Chief Internal Auditor Annual
Audit Scotland Report – Financial Overview 2022/23 (usually comes in
March but was delayed in 2023 and came in June)
Head of Financial Services Annual
13 June 2024 Reports to Committee Services by 20 May 2024
Internal Audit and Counter Fraud Summary of Activities Chief Internal Auditor Quarterly
Internal Audit Report Follow Up Chief Internal Auditor Quarterly
Internal Audit Reports to Audit and Scrutiny Committee  Chief Internal Auditor Quarterly 
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Page 147

Audit & Scrutiny Committee Work Plan 2022 – 2023 
Verbal Update by Chair(s) of Scrutiny Panel Chair and Vice Chair of Audit & Scrutiny
Committee  
Quarterly
Internal Audit 2022/23 Annual Report  Chief Internal Auditor Annual
Review of Code of Corporate Governance Governance, Risk and Safety Manager Annual
Audit Strategy Memorandum Mazars Annual
Local Government Benchmarking Framework Report Head of Customer Support Services Annual
Unaudited Financial Accounts Head of Financial Services Annual
Local Government in Scotland – Overview 2024 Audit Scotland (Lynsey to see if available and
download for agenda pack – see agenda June
2023)
Annual 
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