Agenda and minutes

The Chair welcomed everyone to the meeting.

Apologies for absence were intimated on behalf of Councillors Daniel Hampsey and Reeni Kennedy-Boyle.

There were no declarations of interest intimated. 

The Minute of the previous meeting of the Audit and Scrutiny Committee, held on 12 June 2025 was approved as a correct record.

Report by Chief Internal Auditor

The Committee gave consideration to a report providing a summary of Internal Audit activity and progress during quarter one of 2025/26 against the following areas:

Audits Completed

·       Education Maintenance Allowance (EMA)

·       Music Services

Verification Audit Work Completed

·       SPT Annual Claim

·       Local Government Benchmarking Framework

Audits in Planning/in Progress

·       Self-Directed Support

·       Payroll – iTrent

·       ICT Disaster Recovery

·       School Residential Trips

·       Capital Programme – Management and Monitoring

·       Building Cleaning

·       Oban Airport

·       HSCP Audits

The report also provided information on work carried out by the Counter Fraud Team; the continuous monitoring programme and the progress of work carried out as a result of information received from the National Fraud Initiative. 

Decision

The Audit and Scrutiny Committee reviewed and endorsed the Summary of Activities report.

(Reference:  Report by Chief Internal Auditor, dated 4 September 2025, submitted)

Report by Chief Internal Auditor

Consideration was given to a report which provided an update on all open actions as at 30 June 2025 including information on actions where the agreed implementation date had been rescheduled.

Decision

The Audit and Scrutiny Committee endorsed the contents of the report.

(Reference:  Report by Chief internal Auditor, dated 4 September 2025, submitted)

Report by Chief Internal Auditor

·         Education Maintenance Allowance

·         Music Services

Consideration was given to a report containing the action plans in relation to the following 2 audits:-

·       Education Maintenance Allowance

·       Music Service

Decision

The Audit and Scrutiny Committee reviewed and endorsed the summary report and the detail within each individual report.

(Reference:  Report by Chief Internal Auditor, dated 4 September 2025, submitted)

Verbal Update by Forvis Mazars

The Committee considered a verbal update regarding the progress and current status of ongoing work associated with the completion and delivery of the Annual Audit for 2024-25.  It was noted that work remains on schedule, with the Annual Audited Accounts expected to be delivered ahead of timescales achieved in the previous year.    

Decision

The Audit and Scrutiny Committee noted the information provided.

Report by Chief Internal Auditor

Consideration was given to a report which presented the findings from the recent self-assessment of the Council’s Internal Audit service performed by a member of the Internal Audit team.

Decision

The Audit and Scrutiny Committee reviewed and endorsed the findings of the assessment including the identified areas for improvement, where applicable.

(Reference:  Report by Chief Internal Auditor, dated 4 September 2025, submitted)

Report by Executive Director with responsibility for Legal and Regulatory Support

Consideration was given to a report which provided information on how the Council dealt with complaints during the period 1 April 2024 and 31 March 2025 and performed against statutory indicators which have been agreed between the Scottish Public Services Ombudsman (SPSO) and the Local Authorities Complaint Handlers Network.

Decision

The Audit and Scrutiny Committee:-

1.      considered and noted the content of the report; and

2.      agreed that the Chair and Vice Chair would liaise with the Governance, Risk and Safety Manager to discuss the format of future reports to the Committee.

(Reference:  Report by Executive Director with responsibility for Legal and Regulatory Support, dated 4 August 2025, submitted)

Report by Executive Director with responsibility for Legal and Regulatory Support

Consideration was given to a report which provided an update on the position regarding the recording, responding to, monitoring and reporting of requests for information under the Freedom of Information (Scotland) Act 2002 (FOISA) and the Environmental Information (Scotland) Regulations 2004 (EIR’s) for the period between 1 April 2024 and 31 March 2025.

Decision

The Audit and Scrutiny Committee considered and noted the information provided.

(Reference:  Report by Executive Director with responsibility for Legal and Regulatory Support, dated 4 August 2025, submitted)

Report by Chair

The Chair presented the Committee’s Annual Report for 2024/25.  The report provided the Chair’s annual overview of the Committee’s activity during financial year 2024/25 and a summary of key developments since the commencement of 2025/26.  The report also set out how the Committee has fulfilled its remit and provides assurances to the Council.

Decision

The Audit and Scrutiny Committee:-

1.      reviewed and endorsed the Chair’s Annual Report; and

2.      agreed that the Chair present the report to the Council, at their meeting scheduled to take place on 26 November 2025.

(Reference:  Report by Chair of the Audit and Scrutiny Committee, dated 4 September 2025, submitted)

Report by Chief Internal Auditor

Consideration was given to a report which set out Internal Audit’s assessment of the sources of assurance for the Audit and Scrutiny Committee on the management of the Council’s strategic risks.

Decision

The Audit and Scrutiny Committee agreed to note the risk assurance map contained at appendix 1 of the report.

(Reference:  Report by Chief Internal Auditor, dated 4 September 2025, submitted)

Report by Chief Executive

The Committee gave consideration to a report which provided an update on the Council’s Strategic Risk Register.

Decision

The Audit and Scrutiny Committee endorsed the updated Strategic Risk Register, contained at appendix 1 of the report.

(Reference:  Report by Chief Executive, dated 4 September 2025, submitted)

Report by Interim Head of Financial Services

The Committee gave consideration to a report which provided an update on the Council’s treasury management activity during the quarter 1 April to 30 June 2025 and the overall position as at 30 June 2025. 

Decision

The Audit and Scrutiny Committee considered and noted the contents of the report and the treasury activity during the period 1 April to 30 June 2025.

(Reference:  Report by Interim Head of Financial Services, dated 8 August 2025, submitted)

For noting and updating

The Audit and Scrutiny Committee Workplan was before the Committee for noting. 

Decision

The Audit and Scrutiny Committee noted the content of the Workplan.

(Reference:  Workplan of the Audit and Scrutiny Committee, dated 4 September 2025, submitted)