Audit Committee

Thursday 19 January 2006 at 3.00 pm

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

Chair:    Councillor McCabe presided.

In attendance:  Depute Chief Executive, Director of Community Services, Director of Education Services, Mr H McNeilly (for Solicitor to the Council), Chief Financial Officer, Interim Chief Internal Auditor and Mr P McConnachie (Internal Audit).

Present Also:  Mr D Jamieson and Mr D Richardson, Audit Scotland.

Apologies:  Councillor Nimmo.

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

49

Internal Audit “A Job Worth Doing” Follow Up Action Plan

49

There was submitted a report dated 19 December 2005 by the Chief Financial Officer on the progress made on the Action Plan resulting from the Audit Scotland Follow Up Report “A Job Worth Doing - Raising the Standard of Internal Audit in Scottish Councils”.

Decided:  that the Committee note the progress as reported in the appendix to the report.

50

Customer Complaints Audit - Progress Report as at 19 December 2005

50

There was submitted a report dated 19 December 2005 by the Interim Chief Internal Auditor on the progress of the Action Plan resulting from the 2005/06 Internal Audit Report “Customer Complaints Procedure”.

Decided:

(1)      that the Committee note the progress as reported in the appendix to the report;  and

(2)      that an update report be submitted to the next meeting of the Committee.

51

External Audit Action Plans

51

There was submitted a report dated 20 December 2005 by the Chief Financial Officer providing an update on progress made against previously issued External Audit Action Plans.

Decided:

(1)      that the Committee note the progress made against previously issued  External Audit Action Plans; 

(2)      that a report be submitted to the May meeting of the Committee on proposals with regard to the Council's Budget Strategy taking account of the review of the budget setting processes and the outcome of the budget setting exercise;  and

(3)      that the Action Plan in respect of Council House and Rent Arrears be submitted to the next meeting of the Audit Committee following consideration by the Environment & Regeneration Committee on 24 January 2006.

52

External Audit - Progress Report

52

There was submitted a report dated 22 December 2005 by the Chief Financial Officer providing a summary of the main findings of the reports produced by Audit Scotland since the last meeting of the Committee.

(Councillors Blair and Hill entered the meeting during consideration of this item of business).

Decided:

(1)      that the Committee note the matters raised in the reports and the arrangements for ongoing monitoring of implementation of the agreed actions;  and

(2)      that the recommendations of the Financial Strategy report by Audit Scotland dated December 2005 be included in the Action Plan with detailed timescales and that the report be submitted to the Policy and Strategy Committee for consideration.

53

Internal Audit - Progress Report

53

There was submitted a report dated 19 December 2005 by the Interim Chief Internal Auditor on the work undertaken by the Internal Audit Section for the period 1 April 2005 to 19 December 2005. 

The Depute Chief Executive advised the Committee that in relation to the Cash Receipting report, all 28 recommendations made by Internal Audit had now been accepted by Housing Services Management.

Decided:  that the Committee note:

(1)      the amendments which have been made to the Internal Audit Plan for 2005/06;

(2)      the progress made by Internal Audit in the reporting period;

(3)      the acceptance by Housing Services Management of all 28 recommendations included in the Cash Receipting audit;

(4)      the lengthy delays in the provision of a response by Housing Services Management to the Cash Receipting report and the explanation given by the Depute Chief Executive for the delays;  and

(5)      the ongoing options appraisal exercise on models for the future Internal Audit service delivery.

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

54

Internal Audit - Progress Report:  Appendix

54

There was submitted appendix to the Internal Audit progress report providing details of two special investigations.

Noted