Audit Committee

Tuesday, 11 February 2003 at 3.30 pm

Present:  Councillors Calvert, Hill, Mitchell, McCabe, McGhee and O’Rourke.

Chair:    Councillor Mitchell presided.

In attendance:  Chief Executive, Depute Chief Executive, Director of Community & Protective Services, Director of Finance, Director of Legal & Support Services, Director of Social Work & Housing Services and Senior Internal Auditor.

Present Also: Ms S Arnott, Messrs PricewaterhouseCoopers, Internal Audit Partners and Mr D Richardson, Audit Scotland, External Auditors.

Apologies:  Councillors Jackson, Robertson (Y) and White.

144

Corporate Governance Framework

144

There was submitted a report dated 30 January 2003 by the Director of Legal & Support Services appending (1) the Corporate Governance Framework updated to take account of progress since 24 September 2002 and (2) an Action Plan designed to ensure that the Council addresses the areas where action is required to comply with the Framework.

Decided:

(1)  that the Statement of Compliance be noted; and

(2)  that the Action Plan identifying steps required to achieve full compliance with the Corporate Governance Framework be approved.

    145

The Audit Committee Role - Members’ Handbook

145

There was submitted a report dated 17 January 2003 by the Director of Finance appending a Members’ Handbook which explains the role, responsibilities and functions of the Audit Committee.

Decided:  that it be agreed to adopt the Members Handbook entitled “The Audit Committee Role” appended to the report.

    146

Reconciliations Update - Position at 10 January 2003

146

There was submitted a report dated 20 January 2003 by the Director of Finance on the current position of the main reconciliations within Finance and Housing Services.

Decided:

(1)  that the current position of the main reconciliations within Finance and Housing Services be noted; and

(2)  that the future monitoring of reconciliations be delegated to the Director of Finance.

   147

Anti-Fraud and Irregularity Policy

147

There was submitted a report dated 22 January 2003 by the Director of Finance seeking approval of the anti-fraud and irregularity policy appended to the report.

Decided:  that approval be given to the anti-fraud and irregularity policy appended to the report.

    148

External Audit Reports

148

There was submitted a report dated 30 January 2003 by the Director of Finance appending the executive summaries of the reports produced by Audit Scotland and finalised since the last meeting of the Committee.

Decided:  that the matters raised in the executive summaries be noted.

   149

Internal Audit - Quarterly Update

149

There was submitted a report dated 21 January 2003 by the Director of Finance appending the quarterly monitoring report on Internal Audit activity for the period 30 September to 31 December 2002.

Decided: 

(1)  that the Committee welcome the continued progress made in the Internal Audit Service; and

(2)  that it be noted that the various measures outlined in paragraph 3 of the report relating to staffing should ensure that the 2002/03 plan will be substantially complete as at 31 March 2003 whilst remaining within budget.

It was agreed in terms of Section 50(A)(4) of the Local Government (Scotland) Act 1973 as amended, that the public and press be excluded from the meeting for the following item on the grounds that the business involved the likely disclosure of exempt information as defined in paragraph 6 of Part I of Schedule 7(A) of the Act.

    150

Internal Audit - Quarterly Update: Appendix

150

Appendix C to Internal Audit Quarterly Report 30 September to 31 December 2002 providing details of 2 Audits.

Noted