Audit Committee

Thursday 18 January 2007 at 3 pm

Present:  Councillors Hill, McCabe, Mitchell, Moran, Nimmo and Stewart.

Chair:  Councillor McCabe presided.

In attendance:  Corporate Director Improvement & Performance, Head of Finance, Head of Performance Management and Procurement, Interim Chief Internal Auditor and Mr H McNeilly (for Head of Legal & Administration).

Present Also:  Mr P Tait and Ms E Boyd, Audit Scotland.

Apologies:  Councillor Robertson.

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

72

Risk Management Progress Report

72

There was submitted a report by the Corporate Director Improvement & Performance providing an update on progress made on risk management since the last meeting of the Committee.

Decided:  that the Committee note the progress made on risk management since the last meeting.

73

External Audit Action Plan Progress Report

73

There was submitted a report by the Corporate Director Improvement & Performance providing an update on the progress made against previously issued External Audit Action Plans.

Decided:  that the Committee note the progress made in implementing External Audit recommendations as set out in the appendices to the report.

74

External Audit Progress Report

74

There was submitted a report by the Corporate Director Improvement & Performance appending a report entitled “Priorities and Risks Framework (“PRF”) 2006/07” which had been produced by Audit Scotland since the last meeting of the Committee.

The Committee heard a presentation by Mr Tait and Ms Boyd of Audit Scotland relative to the Priorities and Risks Framework.  Thereafter, Mr Tait answered a number of questions from Members.

Decided:  that the Committee note the matters raised in the report and the presentation by Audit Scotland.

75

Internal Audit Progress Report

75

There was submitted a report by the Corporate Director Improvement & Performance on the work undertaken by the Internal Audit Section during the period 26 September 2006 to 7 December 2006.

Decided:  that the Committee note the progress made by Internal Audit in the reporting period.

76

Audit Scotland Consultation – Revised Code of Audit Practice

76

There was submitted a report by the Corporate Director Improvement & Performance appending Audit Scotland’s consultation draft of the Revised Code of Audit Practice along with the Council’s draft response to the invitation to comment which required to be submitted by 31 January 2007.

Decided:

(1) that the matters raised in the consultation draft of the Revised Code of Practice be noted;  and

(2) that agreement be given to the content of the Council’s response set out in the appendix to 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 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.

77

Internal Audit Progress Report – Appendix

77

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

Noted