Agenda Contents
Midlothian Council · 23 February 2026
Back to Audit Committee — 23 February 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Notice of Meeting and Agenda Audit Committee Venue: Normandy Court/ Hybrid, Normandy Court, 20 Normandy Dr, Dalkeith, EH22 1JG Date: Monday, 23 February 2026 Time: 11:00 Executive Director : Place Contact: Clerk Name: Democratic Services Clerk Telephone: Clerk Email: democratic.services@midlothian.gov.uk Further Information: This is a meeting which is open to members of the public. Privacy notice: Please note that this meeting may be recorded. The recording may be publicly available following the meeting. If you would like to know how Midlothian Council collects, uses and shares your personal information, please visit our website: www.midlothian.gov.uk
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1 Welcome, Introductions and Apologies 2 Order of Business Including notice of new business submitted as urgent for consideration at the end of the meeting. 3 Declaration of Interest Members should declare any financial and non-financial interests they have in the items of business for consideration, identifying the relevant agenda item and the nature of their interest. 4 Minute of Previous Meeting 4.1 Minute of the Audit Committee meeting of 2 December 2025 submitted for approval 5 - 16 4.2 Action Log 17 - 20 5 Public Reports 5.1 Midlothian Council Annual Audit Plan 2025/26, report by Audit Director, Audit Scotland 21 - 42 5.2 Local Government in Scotland: Financial Bulletin 2024/25, report by Chief Finance Officer and Section 95 Officer 43 - 88 5.3 Treasury Management and Investment Strategy 2026/27 & Prudential Indicators, report by Chief Finance Officer and Section 95 Officer 89 - 166 5.4 Internal Audit Work to January 2026, report by Chief Internal Auditor 167 - 178 5.5 Internal Audit Strategy and Annual Plan 2026/27, report by Chief Internal Auditor 179 - 196 5.6 Counter Fraud Annual Plan 2026/27, report by Chief Internal Auditor 197 - 202 5.7 Strategic Risk Management – Strategic Risk Profile Quarter 3, 2025-26, report by Chief Officer Place 203 - 246 6 Private Reports No items for discussion
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7 Date of Next Meeting The next meeting will be held on Monday 15 June 2026 at 11am.