Agenda frontsheet

Argyll and Bute Council · 20 June 2023
Back to Audit and Scrutiny Committee — 20 June 2023 and its agenda

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Page 1

Argyll and Bute Council 
Comhairle Earra-Ghàidheal Agus Bhòid 
Executive Director:  Douglas Hendry 
Kilmory, Lochgilphead, PA31 8RT
Tel:  01546 602127  Fax:  01546 604435
DX 599700 LOCHGILPHEAD
13 June 2023 
NOTICE OF MEETING 
A meeting of the AUDIT AND SCRUTINY COMMITTEE will be held BY MICROSOFT TEAMS on
TUESDAY, 20 JUNE 2023 at 2:00 PM, which you are requested to attend. 
Douglas Hendry
Executive Director 
BUSINESS 
1. APOLOGIES 
2. DECLARATIONS OF INTEREST 
3. MINUTE OF PREVIOUS MEETING OF THE AUDIT AND SCRUTINY COMMITTEE
HELD ON 16 MARCH 2023 (Pages 5 - 12) 
AUDIT ITEMS 
4. INTERNAL AUDIT AND COUNTER FRAUD SUMMARY OF ACTIVITIES (Pages 13
- 20)  
Report by Chief Internal Auditor 
5. INTERNAL AUDIT REPORTS TO AUDIT AND SCRUTINY COMMITTEE 2023/2024
(Pages 21 - 168)  
Report by Chief Internal Auditor 
 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

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6. INTERNAL AND EXTERNAL AUDIT REPORT FOLLOW UP 2022-23 (Pages 169 -
180)  
Report by Chief Internal Auditor 
7. AUDIT STRATEGY MEMORANDUM (Pages 181 - 222)  
Report by Mazars 
SCRUTINY ITEMS 
8. CONSULTATIONS SCRUTINY REVIEW (Pages 223 - 246)  
Report by Chair of Consultations Scrutiny Panel 
9. VERBAL UPDATE BY CHAIR OF THE FLY TIPPING SCRUTINY PANEL 
Verbal Update by Councillor Jim Lynch 
10. SCRUTINY - IDENTIFICATION OF A TOPIC 2023-24 (Pages 247 - 250)  
Report by Chief Internal Auditor 
11. PERFORMANCE REPORTING UPDATE (Pages 251 - 258)  
Report by Executive Director with responsibility for Customer Support Services 
12. AUDIT SCOTLAND REPORT - FINANCIAL BULLETIN 2021/22 (Pages 259 - 290)  
Report by Head of Financial Services 
13. INTERNAL AUDIT - ANNUAL REPORT 2022/23 (Pages 291 - 314)  
Report by Chief Internal Auditor 
14. STATEMENT OF GOVERNANCE  AND INTERNAL CONTROL (Pages 315 - 330)  
Report by Executive Director with responsibility for Legal and Regulatory Support 
15. LOCAL GOVERNMENT IN SCOTLAND - OVERVIEW 2023 (Pages 331 - 370) 
16. UNAUDITED FINANCIAL ACCOUNTS - TO FOLLOW 
Report by Head of Financial Services 
17. WORKPLAN (Pages 371 - 374)  
For noting and updating
E1 18. INTERNAL AUDIT REVIEW OF CLIENT FUNDS, ACTION PLAN UPDATE (Pages
375 - 382)  
 Client Funds
The Committee will be asked to pass a resolution in terms of Section 50 (A)(4) of the Local
Government (Scotland) Act 1973 to exclude the public for items of business with an “E” on the
grounds that it is likely to involve the disclosure of exempt information as defined in the
appropriate paragraphs of Part 1 of Schedule 7a to the Local Government (Scotland) Act 1973. 
The appropriate paragraphs are:- 
E1 
Paragraph 6 
Information relating to the financial or business affairs of any particular person (other than the
authority).

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Audit and Scrutiny Committee 
Martin Caldwell (Chair) Councillor Daniel Hampsey
Councillor Graham Hardie Councillor Mark Irvine
Councillor Reeni Kennedy-Boyle Councillor Jim Lynch (Vice-Chair)
Councillor Andrew Vennard   
Shona Barton, Governance Manager 
Contact: Lynsey Innis, Senior Committee Assistant, Tel:  01546 604338