Risk and Audit Scrutiny Committee — 25 August 2026

1. 1
   Declaration of Interests
2. 2
   Minutes of Previous Meeting
3. 3
   Minutes of Special Meeting
4. 4
   Internal Audit Activity Report
5. 5
   Audit Scotland – ‘Annual Report and Accounts 2025/2026’ and ‘Code of Audit Practice 2026’
6. 6
   Financial Resilience and Sustainability
7. 7
   Local Government Budgets 2026/2027 – Summary of Audit Scotland Bulletin
8. 8
   2024 National Fraud Initiative Exercise
9. 9
   Fraud Statistics Annual Report 2025/2026
10. 10
    Forward Programme for Future Meetings
11. 11
    Urgent Business

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