Audit Committee

Tuesday 6 November 2007 at 3.00 pm

Present:  Provost McCormick, Councillors Ahlfeld, Blair, Brooks, Dorrian, Ferguson, MacLeod, McCabe (for Loughran) and McCallum.

Chair:  Councillor Blair presided.

In attendance:  Chief Executive, Corporate Director Environment and Community Protection, Corporate Director Improvement and Performance, Chief Financial Officer, Internal Audit Consultant, Chief Internal Auditor, Head of Management Procurement and Performance, Head of Lifelong Learning and Educational Support, Head of Housing, Head of Planning and Transportation and Mr F Jarvie (for Head of Legal and Administration).

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

Apologies:  Councillors Clocherty, Fyfe and Loughran.

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

718

Inverclyde Council Audit 2006/07 - Report to Members and the Controller of Audit

718

There was submitted a report by the Corporate Director Improvement and Performance presenting the External Auditor’s Report to Members and the Controller of Audit on the 2006/07 Audit.

Mr Peter Tait of Audit Scotland addressed the Committee and answered a number of questions relative to the report.

Decided:

(1) that the Committee note the matters raised in the report; and

(2) that it be noted that regular progress reports will be submitted to future meetings of the Committee.

719

Risk Management Progress Report

719

There was submitted a report by the Corporate Director Improvement and Performance on the progress made on risk management since the meeting of the Committee on 15 March 2007.

Decided:

(1) that the progress made in relation to risk management in the period since the March meeting of the Committee be noted; and

(2) that it be noted that the revised Corporate and Directorate Risk Registers will be submitted to the next meeting.

720

External Audit - Progress Report

720

There was submitted a report by the Corporate Director Improvement and Performance presenting the report produced by the External Auditors, Audit Scotland since the last meeting of the Committee.  Mr Tait addressed the Committee and answered a number of questions.

(Councillor McCabe left the meeting during consideration of this item of business).

Decided:

(1) that the matters raised in the report be noted;  and

(2) that the Action Plan be approved.

Provost McCormick left the meeting at this juncture.

721

Internal Audit Progress Report

721

There was submitted a report by the Corporate Director Improvement and Performance on the work undertaken by the Internal Audit Section during the period 15 August 2007 to 9 October 2007. 

Decided: that the progress made by Internal Audit in the reporting period be noted.

722

Update on the Internal Audit Report - Pupil Transport

722

There was submitted a report by the Corporate Director Education and Social Care providing Members with an update on the progress made in addressing the issues outlined in the Internal Audit Report of 27 June 2007 relative to pupil transport.

Noted

723

Internal Audit Operational Plan for the Second Six Months of 2007/08

723

There was submitted a report by the Corporate Director Improvement and Performance presenting the Internal Audit Operational Plan for the second six months of 2007/08.

Decided:

(1) that the Internal Audit Operational Plan for Inverclyde Council for the second six months of 2007/08 be approved; and

(2) that the intention to submit a Strategic Audit Plan covering the three years from 1 April 2008 be noted.

The documentation relative to the following items has been treated as exempt information in terms of the Local Government (Scotland) Act 1973 as amended, the nature of the exempt information being that set out in the respective paragraphs of Part I of Schedule 7(A) of the Act as are set opposite each item.

Item                                                                                                         Paragraph(s)

Internal Audit Progress Report - Appendix                                      1, 2 and 6

Update on Internal Audit Investigation into use of Public Funds by a Funded Body

       6

724

Internal Audit Progress Report - Appendix

724

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

Noted

725

Update on Internal Audit Investigation into use of Public Funds by a Funded Body

725

There was submitted a report by the Corporate Director Environment and Community Protection reporting back on concerns expressed by the Committee at its last meeting regarding the circumstances surrounding the Internal Audit Investigation relative to the use of public funds by a funded body.  The Committee agreed to note the position, all as detailed in the Appendix.