Audit Committee

Thursday 13 May 2004 at 3.00 pm

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

Chair:    Councillor McCabe presided.

In attendance:  Chief Executive, Mr G Douglas (for Director of Legal & Support Services), Head of Financial Services and Chief Internal Auditor.

Present also: Mr D Richardson and Mr K O’Kane, Audit Scotland.

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

   365

Corporate Governance Framework

365

There was submitted a report dated 28 April 2004 by the Director of Corporate Services (1) providing an update on progress in completing the steps outlined in the Action Plan relative to achieving compliance with the Corporate Governance Framework and (2) indicating the Council’s current status with regard to the Framework.

Decided: 

(1)   that the updated Statement of Compliance relative to the Corporate Governance Framework be approved; and

(2)   that the report be otherwise noted.

   366

Annual Risk Management Report

366

There was submitted a report dated 29 April 2004 by the Director of Corporate Services on the annual report on 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.

Decided:  that the Committee approve the continued progress made in developing a Risk Management Strategy and the future direction of Risk Management for 2004/05 as outlined in the report.

   367

External Audit Planning Memorandum 2003/04

367

There was submitted a report dated 29 April 2004 by the Director of Corporate Services on the External Audit Planning Memorandum for 2003/04.

Decided:

(1)   that the External Audit Planning Memorandum 2003/04 detailed in the Appendix to the report be noted; and

(2)   that it be remitted to the Convener, Vice-Convener and a Member of the Majority Group to engage in consultation with the External Auditors on the terms of their Annual Audit Plan.

   368

External Audit Reports

368

There was submitted a report dated 29 April 2004 by the Director of Corporate Services providing a summary of the main findings of the reports produced by Audit Scotland since the last meeting of the Committee.

Decided:

(1)   that the matters raised in the Executive Summary, the relevant Summary findings and the Controller of Audit reports be approved;

(2)   that it be noted that the Council, for its part, had taken all appropriate action to strengthen and improve the arrangements for “Following the Public Pound”; and

(3)   that a report be submitted to the Committee on the monitoring and reporting arrangements in place relative to external bodies funded by the Council.

369

Overview of the 2002/03 Local Authority Audits

369

There was submitted full report produced by Audit Scotland on the Overview of the 2002/03 Local Authority Audits.

Decided:  that the scope and contents of the full report submitted to the Committee be noted.

   370

Internal Audit Annual Report and Assurance Statement 2003/04

370

There was submitted a report dated 29 April 2004 by the Director of Corporate Services on the Internal Audit Annual Report and Assurance Statement for 2003/04 which would form part of the Council’s Statement of Internal Financial Control.

Decided:  that the Internal Audit Annual Report and Assurance Statement for 2003/04 be approved.

   371

Internal Audit Operational Plan 2004/05

371

There was submitted a report dated 29 April 2004 by the Director of Corporate Services on the Internal Audit Operational Plan for 2004/05. 

Decided: 

(1)   that the Internal Audit Operational Plan 2004/05 set out in the appendix to the report be approved; and

(2)   that a report be submitted to the next meeting of the Committee on the contract documentation to secure specialist computer audit assurance from an external provider.

   372

Internal Audit - Quarterly Report

372

There was submitted a report dated 29 April 2004 by the Chief Internal Auditor appending the quarterly monitoring report on Internal Audit activity for the period to 31 March 2004.

Decided:  that the Committee endorse the continuing progress made by Internal Audit as detailed in the report.

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 1 of Part I of Schedule 7(A) of the Act.

   373

Internal Audit - Quarterly Report: Appendix

373

There was submitted appendix to Internal Audit quarterly monitoring report to 31 March 2004 providing details of 2 audits.

Decided:  that the action as detailed in the reports be endorsed.