Audit Committee

Thursday 27 October 2005 at 3.00 pm

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

Chair:    Councillor McCabe presided.

In attendance:  Depute Chief Executive, Director of Community Services, Director of Education Services, Solicitor to the Council, Chief Financial Officer, Ms S Malcolm, Interim Chief Internal Auditor and Mr R Lees (Internal Audit).

Present Also:  Ms E Barrowman, Audit Scotland.

Apologies:  Councillors Nimmo and Stewart.

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

827

External Auditors' Annual Report to Members 2004/05

827

There was submitted a report dated 11 October 2005 by the Acting Chief Executive on (1) the Annual Report by the Council's External Auditors, Audit Scotland, for the period 1 April 2004 to 31 March 2005, 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.

Decided:

(1)      that the Committee note the matters raised in respect of the audit of the 2004/05 accounts, the comments by the External Auditors and the matters to be addressed;

(2)      that in relation to Council house rent arrears, it be remitted to the Depute Chief Executive to report back to the Committee following consideration of the proposed strategy for improving performance and managing rent arrears by the Environment & Regeneration Committee and that thereafter monitoring reports be submitted to the Committee on a regular basis;

(3)      that regular update reports be submitted to the Committee on planning and capacity issues in respect of the Council's Capital Programme;

(4)      that the Interim Chief Executive be requested to address the matters in relation to succession planning as set out in the External Auditors' report;  and

(5)      that otherwise, the revised Action Plan as detailed in the appendix to the report be endorsed and progressed by the identified Officers and that it be agreed that progress reports be submitted to the Committee until all actions identified in the Plan have been completed.

828

External Audit Action Plans

828

There was submitted a report dated 5 October 2005 by the Chief Financial Officer providing an update on progress made against previously issued External Audit Action Plans since the last meeting of the Committee.

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

Decided: that the Committee note the good progress made against previously issued External Audit Action Plans.

829

Internal Audit - Progress Report

829

There was submitted a report dated 7 October 2005 by the Interim Chief Internal Auditor on the work undertaken by the Internal Audit Section for the period 1 August to 30 September 2005.

Decided:

(1)      that the progress made by the Internal Audit Section during the period 1 August to  30 September 2005 be noted;  and

(2)      that the Action Plan in respect of the Customer Complaints Review 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.

830

Internal Audit - Progress Report:  Appendix

830

There was submitted appendix to Internal Audit progress report for the period 1 August to 30 September 2005 providing details of a number of special investigations.

Noted