Audit Committee

Thursday 31 August 2006 at 3.00 pm

Present:  Councillors Blair, Hill, McCabe, McCormick (M), Mitchell, Moran, Nimmo and Stewart.

Chair:    Councillor McCabe presided.

In attendance:  Director of Community Services, Mr A Henderson (for Director of Education Services), Mr H McNeilly (for Solicitor to the Council), Chief Financial Officer, Interim Chief Internal Auditor and Head of Housing Services.

Present Also:  Mr D Richardson, Audit Scotland.

Apologies:  Councillor Robertson.

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

556

2005/2006 Draft Abstract of the Accounts

556

There was submitted a report by the Chief Financial Officer on the 2005/2006 Draft Abstract of the Accounts, copies of which had been circulated separately to Members. The Chief Financial Officer advised the Committee that the audit of the draft accounts was currently ongoing and would be the subject of a report to a special meeting of the Committee to be held at 10 am on Thursday 28 September 2006.

Decided:

(1)  that the report be noted; and

(2) that it be noted that a special meeting of the Committee will be held at 10 am on Thursday 28 September 2006 to consider the 2005/2006 Year-End Accounts Communication of Audit Matters to Members prepared by the Council’s external auditors.

557

Risk Management Progress Report

557

There was submitted a report by the Chief Financial Officer providing an update on progress made in implementing the Risk Management Operational Action Plan developed following the meeting of the Committee on 11 May 2006 and subsequently agreed by the Corporate Management Team.

Decided:  that the Committee endorse the progress made in regaining control over the risk management process in the period since the last meeting of the Committee.

558

External Audit Action Plan Progress Report

558

There was submitted a report by the Chief Financial Officer providing an update on the progress made against previously issued external audit action plans.

Decided:  that the progress made in implementing external audit recommendations as set out in the appendices to the report be noted.

559

Internal Audit Progress Report

559

There was submitted a report by the Chief Financial Officer appending the monitoring report on internal audit activity for the period 21 April to 3 August 2006.

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

Decided:

(1) that the Committee note the progress made by internal audit in the reporting period; and

(2) that a report be submitted to the next meeting of the Committee on the action being taken to achieve a co-ordinated corporate approach to Disability Discrimination Act compliance.

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.

560

Internal Audit - Progress Report: Appendix

560

There was submitted appendix to the Internal Audit Progress Report providing details of special investigations undertaken since the last meeting of the Committee.

Noted