Audit Committee

Tuesday 22 January 2008 at 3.00 pm

Present:  Provost McCormick, Councillors Ahlfeld, Blair, Brooks, Dorrian, Ferguson, Fyfe, Loughran and McCallum.

Chair:  Councillor Blair presided.

In attendance:  Corporate Director Improvement and Performance, Chief Financial Officer, Chief Internal Auditor, Head of Performance Management and Procurement and Mr F Jarvie (for Head of Legal and Administration).

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

Apologies:  Councillors Clocherty and MacLeod.

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

80

Risk Management Progress Report

80

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 6 November 2007.

During the course of discussion on this item, it was agreed that the wording of the report be amended by substitution of “identified” for “completed” under section 2.1 (summary).

Decided:  that the progress made in relation to risk management in the period since the last meeting of the Committee be noted.

81

External Audit Action Plans Update

81

There was submitted a report by the Corporate Director Improvement and Performance on a proposal to put in place a new follow-up process for external audit action plans which will allow regular progress monitoring and reporting of outstanding external audit actions.

Noted

82

External Audit Progress Report

82

There was submitted a report by the Corporate Director Improvement and Performance appending the Priorities and Risk Framework Report produced by the External Auditors, Audit Scotland since the last meeting of the Committee.

Mr Tait addressed the Committee on this item and answered a number of questions from Members.

Noted

83

Internal Audit Progress Report

83

There was submitted a report by the Corporate Director Improvement and Performance on the work undertaken by the Internal Audit Section during the period 10 October to 7 December 2007.

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

Decided:

(1) that the progress made by Internal Audit in the reporting period be noted;  and

(2) that a report be submitted to the next meeting of the Committee on the current position of the follow-up work relative to the audit of the Waste Management Strategy contract.

The documentation relative to the following item 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 paragraph 1 of Part I of Schedule 7(A) of the Act.

84

Internal Audit Progress Report - Appendix

84

There was submitted appendix to the internal audit progress report providing details of a special investigation undertaken since the last meeting of the Committee.

Noted