Audit Committee

Tuesday, 1 April 2003 at 3.30 pm

Present:  Councillors Calvert, Jackson, Mitchell, McCabe and McGhee.

Chair:    Councillor Mitchell presided.

In attendance:  Chief Executive, Depute Chief Executive, Director of Finance and Mr H McNeilly (for Director of Legal & Support Services).

Present Also: Mr G Jack and Ms S Arnott, Messrs PricewaterhouseCoopers, Internal Audit Partners.

Apologies:  Councillors Hill and White.

The following paragraphs are submitted for information only, having been dealt with under the powers delegated to the Committee.

      311

External Audit Reports

311

There was submitted a report dated 12 March 2003 by the Director of Finance providing a summary of the main findings of the reports produced by Audit Scotland since the last meeting of the Committee.

Decided:  that the Committee note the two final and four draft reports issued by Audit Scotland since the last meeting of the Committee.

      312

Internal Audit - Quarterly Update

312

There was submitted a report dated 10 March 2003 by the Director of Finance appending the monitoring report on Internal Audit activity for the period 31 December 2002 to 28 February 2003.

Decided: 

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

(2)  that it be noted that the 2002/03 plan will be substantially complete as at 31 March 2003 whilst remaining within budget.

      313

DLO/DSO Invoicing

313

There was submitted a report dated 14 March 2003 by the Director of Finance on the outcome of the review of procedures for DLO/DSO invoicing following concerns raised in the 2001/02 External Auditor’s Management Letter.

Decided:  that the Committee note the report and ongoing action to improve the efficiency of DLO/DSO invoicing.