Issue - meetings

Report by Audit Scotland

Consideration was given to a report summarising the findings arising from an audit of the annual accounts.  The report noted that work on the 2020/21 annual accounts of Argyll and Bute Council was substantially complete and outlined the key elements of work that remained outstanding.  Mr Cornett of Audit Scotland provided an update in relation to the outstanding work and confirmed that the Annual Audit Report would be presented to the Policy and Resources Committee, at its meeting on 9 December 2021.  He advised that the Annual Audit Report would provide further detail in respect of the annual accounts and the four audit dimensions that frame the wider scope of public audit set out in the Code of Audit Practice 2016, namely, financial management, financial sustainability, governance and transparency and value for money. 

Decision

The Audit and Scrutiny Committee agreed to note the findings of the report. 

(Reference:  Report by Audit Scotland, dated 24 November 2021, submitted)