5 Internal Audit Reports to Audit and Scrutiny Committee 2018/2019 PDF 75 KB
Report by Chief Internal Auditor
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Additional documents:
Minutes:
The Committee gave consideration to a report containing the action plans in relation to the following 6 audits:
· Early Years Provision
· Traffic Regulation Orders
· Land & Asset Disposal
· School Fund Governance
· Off-Payroll
· Self-Directed Support
Discussion was had in respect of the Council’s approach to
carrying out impact assessments to help inform policy decisions. The Chair suggested that this could be a
topic for future scrutiny. The Chief Internal Auditor confirmed that there
would be no barrier to proposing this as a potential scrutiny topic and that it
would be assessed against the scrutiny prioritisation process in the same way
any proposed topic. The timing of a potential review would be, to an
extent, dictated by the timing of Part 3 of the Islands (Scotland) Act
2018 coming into effect. This is the part of the Act which relates to island
impact assessment. In addition to Part 3 of the Islands Act the review would
also consider the Fairer Scotland Duty (Part 1 of the Equality Act 2010 which
came into force on 1 April 2018) which sets out the Council’s legal
responsibility to actively consider how it can reduce inequalities of outcome
caused by socioeconomic disadvantage, when making strategic decisions. As a potential topic this may be
considered for the 2020/21 scrutiny plan depending on whether the Part 3 of the Islands
(Scotland) Act 2018 has come into effect and on the presumption that there will
be a body of evidence in place to enable effective scrutiny to be performed.
Decision:
The Audit and Scrutiny Committee agreed to endorse the summary report and detail within each individual report.
(Reference: Report by Chief Internal Auditor, dated 18 June 2019, submitted.)
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