Audit Committee

Tuesday 23 September 2003 at 3.00 pm

Present:  Councillors McCabe, McCormick (M), Roach, Robertson, Stewart and White.

Chair:    Councillor McCabe presided.

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

Present Also: Mr D Richardson, Audit Scotland, External Auditors.

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

669

Corporate Governance Framework

669

There was submitted a report dated 12 August 2003 by the Director of Legal & Support Services providing an update on progress in completing the steps outlined in the Action Plan relating to achieving compliance with the Corporate Governance Framework.

(Councillor McCormick (M) entered the meeting during consideration of this item of business).

Noted

   670

External Audit Reports

670

There was submitted a report dated 10 September 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.  (Councillor Roach entered the meeting during consideration of this item of business).

Decided:  that the matters raised in the Executive Summaries appended to the report be noted.

   671

Internal Audit Services

671

There was submitted a report dated 9 September 2003 by the Director of Finance on proposals for the Internal Audit Team staffing structure based on an in-house service delivery model.  The report advised that it would be necessary to contract with the private sector for the provision of services in the specialist area of Computer Audit and that additional assistance to carry out Performance Audit Reviews would also be considered although this may not be required.  It was noted that a sum of £25,000 would be retained within the budget to provide for these services.

Decided: 

(1)   that the Internal Audit staffing structure outlined in Appendix 2 to the report be approved;

(2)   that approval be given to contract with the private sector to provide services in the specialist area of Computer Audit and also in respect of Performance Audit Reviews, if required; and

(3)   that the proposed Internal Audit staffing structure be remitted to the Corporate Business Committee for consideration within the wider context of the Finance Services structure report.

   672

Internal Audit - Quarterly Report

672

There was submitted a report dated 3 September 2003 by the Director of Finance appending the quarterly monitoring report on Internal Audit activity for the period to 31 August 2003.

Decided:  that the Committee welcome the continued progress made by the Internal Audit Service.

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 of business 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

   673

Internal Audit - Quarterly Update: Appendices

673

Appendices to Internal Audit quarterly monitoring report to 31 August 2003 providing details of 5 Audits.

Noted