Audit Committee

Thursday 12 May 2005 at 3.00 pm

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

Chair:    Councillor McCabe presided.

In attendance:  Chief Executive, Depute Chief Executive, Director of Corporate Services, Mr A Henderson (for Director of Education Services), Head of Housing Services, Head of Legal Services and Chief Internal Auditor.

Present Also:  Ms  E Barrowman, Audit Scotland.

Apologies:  Councillor Stewart.

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

439

Annual Risk Management Report

439

There was submitted a report dated 12 April 2005 by the Director of Corporate Services on the annual report on progress made in 2004/05 in developing and monitoring a strategic approach to managing risks faced by the Council as part of the Corporate Governance Framework.  (Councillor Blair entered the meeting during consideration of this item of business).

Decided:  that the Committee approve the continued progress made in developing and monitoring a coherent Corporate Risk Management approach to managing risks faced by the Council.

440

2003/04 Members’ Letter Action Plan

440

There was submitted a report dated 21 April 2005 by the Director of Corporate Services on the progress made in relation to the approved Action Plan resulting from the 2003/04 Final Accounts Audit process.

Decided:  that the Committee endorse the progress made in relation to the approved Action Plan as set out in the appendix to the report.

441

Main Accounting System Action Plan

441

There was submitted a report dated 21 April 2005 by the Director of Corporate Services on the progress made in relation to the Main Accounting System Action Plan resulting from the recent External Audit of the system.

Decided:  that the Committee endorse the progress made in relation to the Main Accounting System Action Plan as set out in the appendix to the report.

442

External Audit Reports

442

There was submitted a report dated 12 April 2005 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 Committee approve the matters raised in the Executive Summary; and

(2)      that reports providing an update on progress be submitted to the Committee until all matters have been concluded.

443

Internal Audit Operational Plan 2005/06

443

There was submitted a report dated 21 April 2005 by the Director of Corporate Services on the Internal Audit Operational Plan for 2005/06.

Decided:  that the Internal Audit Operational Plan for 2005/06 as set out in the appendix to the report be approved.

444

Internal Audit Annual Report and Assurance Statement 2004/05

444

There was submitted a report dated 21 April 2005 by the Director of Corporate Services on the Internal Audit Annual Report and Assurance Statement for 2004/05 which will form part of the Council’s Statement of Internal Financial Control.

Decided:   that the Internal Audit Annual Report and Assurance Statement for 2004/05 as set out in the appendix to the report be approved.

445

Internal Audit - Quarterly Report

445

There was submitted a report dated 20 April 2005 by the Chief Internal Auditor appending the quarterly monitoring report on Internal Audit activity for the period to 31 March 2005.

Decided:

(1)      that the Committee endorse the continuing progress made by Internal Audit as detailed in the report;

(2)      that the Committee note with concern the failure of Service areas to respond within agreed deadlines and instruct Directors and other recipients of audit reports to take remedial action as appropriate; and

(3)      that a report on this issue be submitted to the next meeting of the Committee.

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 paragraphs 1, 6 and 14 of Part I of Schedule 7(A) of the Act.

446

Internal Audit - Quarterly Report:  Appendix

446

There was submitted appendix to Internal Audit quarterly monitoring report to 31 March 2005 providing details of five audits.

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