Audit Committee

Tuesday 18 November 2003 at 3.00 pm

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

Chair:    Councillor McCabe presided.

In attendance:  Chief Executive, Depute Chief Executive, Director of Finance, Director of Legal & Support Services, Mr D Robin (for Director of Social Work & Housing Services) and Senior Internal Auditor.

Present also: Mrs A Cassels, Chief Auditor and Mr D Richardson, Audit Manager, Audit Scotland, External Auditors.

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

   846

Risk Management

846

There was submitted a report dated 29 October 2003 by the Director of Finance on the progress made in developing and maintaining a corporate strategic approach to managing risks faced by the Council either presently or in the future as part of the Corporate Governance Framework.

Noted

   847

External Audit Reports

847

There was submitted a report dated 31 October 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 matters raised in the Executive Summaries appended to the report be noted.

   848

External Auditors Annual Report to Members 2002/03

848

There was submitted a report dated 6 November 2003 by the Chief Executive (1) on the Annual Report by the Council’s External Auditors, Audit Scotland, for the period 1 April 2002 to 31 March 2003, a copy of which was appended to the report, and (2) advising of the main issues to be addressed as set out in the Executive Summary.

Mrs Cassels addressed the Committee on a number of items contained in the report and both she and Mr Richardson answered questions from Members.

Decided:

(1)   that the Committee note the matters raised in respect of the Audit of the 2002/03 Accounts, the comments by the External Auditors and the matters to be addressed; and

(2)   that it be noted that the Action Plan detailed in Appendix A will be progressed by the identified Officers.

   849

Internal Audit - Quarterly Report

849

There was submitted a report dated 29 October 2003 by the Director of Finance appending the quarterly monitoring report on Internal Audit activity for the period to 31 October 2003.

Decided:  that the Committee welcome the continuing 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.

   850

Internal Audit - Quarterly Update: Appendices

850

There were submitted Appendices to Internal Audit Quarterly Monitoring Report to 31 October 2003 providing details of 3 Audits.

Noted

All of the Officers attending the meeting left at this juncture to allow the Members of the Committee to have a private meeting with the External Auditors in relation to the matters raised in their Annual Report to Members.