Venue: Council Chamber, Kilmory, Lochgilphead
Contact: Fiona McCallum Tel. No. 01546 604406
Note | No. | Item |
---|---|---|
The Chair ruled
and the Committee agreed to vary the order of the business so that the report entitled
“External Audit Report – Best Value” could be considered after item 4 “Audit Interim
Management Report”. |
||
DECLARATIONS OF INTEREST Minutes: None. |
||
Audit Committee
20 September 2007 Minutes: The Minutes
of the Audit Committee meeting held on 20 September 2007 were approved as a correct
record. |
||
AUDITED ACCOUNTS 2006/2007 AND EXTERNAL AUDIT REPORT PDF 65 KB Report by Head
of Strategic Finance Additional documents:
Minutes: The
External Auditors, Grant Thornton Decision 1.
To
note the audited accounts, the terms of the audit certificate and the external
audit report; and 2.
Agreed
that the Audit Committee will continue to monitor the action plans agreed in
the response to individual audit reports that have been issued during the year.
(Reference:
Report by Head of Strategic Finance dated 22 November 2007, Report on the
2006-2007 Audit dated 31 October 2007 and Accounts for the period 1 April 2006
to 31 March 2007, submitted). |
||
AUDIT INTERIM MANAGEMENT REPORT 2006-2007 PDF 65 KB Report by External
Auditors Minutes: The Council
is required to have arrangements in place for ensuring propriety, regularity
and Best Value in their stewardship of public funds. It is the responsibility of management to
ensure that adequate internal controls are in place which ensure that resources
are applied to the activities intended, deter fraud and irregularity and ensure
the most effective use of resources. As
part of their 2006-2007 Audit, the Council’s external auditors reviewed the
adequacy of the Council’s internal control framework in the following areas: arrangements
for the effective governance and stewardship; and the operation and
effectiveness of key controls over financial systems to support their opinion
on the accounts. The external auditors
interim management report was before the Committee for consideration. Decision To note the
contents of the report. (Reference:
Interim Management Report dated 31 October 2007 by Grant Thornton UK LLP, External
Auditors, submitted) |
||
EXTERNAL AUDIT REPORT – BEST VALUE PDF 61 KB Report by
Head of Strategic Finance Additional documents: Minutes: The Council
received a full best value audit in 2005, with the report published in February
2006. In May 2006 the Council published an
Implementation and Development Plan outlining how it would seek to improve its
best value performance. A report, which was
presented to the Executive on 18 October 2007, outlining the key findings from Audit
Scotland’s first follow-up review following publication of the Audit Scotland report
was before the Audit Committee for information. Decision To note the
report and the action plan attached to the report. (Reference:
Report by Head of Strategic Finance dated 9 October 2007, submitted). |
||
PROGRESS REPORT ON INTERNAL AUDIT PLAN 2007-2008 PDF 66 KB Report by Internal
Audit Manager Additional documents: Minutes: An interim
progress report advising Members of the progress against the Annual Audit Plan
up to 16 November 2007 was considered. Decision To note the
terms of the report and approve the progress made with the Annual Audit Plan
for 2007-2008. (Reference:
Report by Internal Audit Manager dated 21 November 2007, submitted) |
||
EXTERNAL AND INTERNAL AUDIT REPORT FOLLOW UP 2007-2008 PDF 51 KB Report by Internal
Audit Manager Additional documents:
Minutes: The
Committee considered a report detailing the results from a review performed by
Internal Audit on recommendations due to be implemented by 30 September 2007. Decision To note the
contents of the report and that they will be followed up by Internal Audit. (Reference:
Report by Internal Audit Manager dated 21 November 2007, submitted). |
||
RISK MANAGEMENT REPORT PDF 41 KB Report by Governance
and Risk Manager Minutes: A report
outlining progress with the implementation of the Council’s Risk Management and
Business Continuity Strategy was considered. Decision To note the
terms of the report. (Reference:
Report by Governance and Risk Manager dated 22 November 2007, submitted) |
||
SUMMARY OF QUARTERLY PERFORMANCE REPORTS PDF 85 KB Report by Chief
Executive’s Unit Minutes: A report
providing a summary of the Service Quarterly reports for the period July to
September 2007 consisting of the exceptional performance sections only was
considered. The Committee were also
advised of progress with the implementation of the new Performance Management System
(Pyramid) Decision 1.
To
note the Service performance in the report; 2.
To
note that the Head of Democratic Services and Governance would advise the Head of
Legal and Protective Services of the Committee’s concern that no performance data
was being provided against Animal Health and Welfare; and 3.
To
note that the Pyramid Team had now seconded 3 stafffull time (one each from Community
Services, Development Services and Operational Service) for up to 2 years from the
beginning of December 2007 to progress the implementation of the Performance Management
System and that Corporate Services had provided office accommodation for the Pyramid
Team; (Reference:
Report by Chief Executive’s Unit, submitted) |
||
POST COMPLETION AUDIT REVIEWS PDF 52 KB Report by Head
of Strategic Finance Additional documents: Minutes: At the last
Audit Committee on 20 September 2007 the Head of Strategic Finance was
requested to bring forward a report outlining arrangements for post completion
reviews on capital projects. A report
detailing the proposals being put in place was considered. Decision 1.
To
note the proposals currently being put in place and outlined in the report; and 2.
Agreed
that the Committee should be involved in the selection process of projects to
be reviewed. (Reference:
Report by Head of Strategic Finance dated 28 November 2007, submitted). |
||
BRIEFING NOTE ON PERFORMANCE OF STRATHCLYDE PENSION FUND - JUNE 2007 PDF 45 KB Report by Head
of Strategic Finance Minutes: A report
giving an update on the performance of Strathclyde Pension Fund as at 30 June
2007 was considered. Decision 1.
To
note the contents of the report; and 2.
To
note that once an update on performance of the Fund as at 30 September 2007 was
available the Head of Strategic Finance would circulate this to the Committee. (Reference:
Report by Head of Strategic Finance, submitted). |
||
LEGAL SERVICES UPDATE PDF 50 KB Report by Head
of Legal and Protective Services (to follow) Minutes: A report advising
of progress with the Best Value Review of Regulatory Components of Legal and Protective
Services and related management support was considered. Decision To note the
contents of the report. (Reference:
Report by Head of Legal and Protective Services, tabled) |
||
Report by KPMG Minutes: A report
detailing the activity of KPMG further to the internal audit partnering
agreement since the Audit Committee held on 20 September 2007 was considered. Decision To note the
activities undertaken as detailed in the report. (Reference:
Report by KPMG dated 5 December 2007, submitted). |
||
INTERNAL AUDIT REPORTS TO AUDIT COMMITTEE 2007-2008 PDF 112 KB Additional documents:
Minutes: A report
detailing executive summaries and action plans (where applicable) for finalised
audit work was before the Committee for consideration. Decision 1.
To
note the contents of the report and that these will be followed up by Internal
Audit; and 2.
To
congratulation ICT and Financial Services for the positive outcome of an audit
carried out on Council Tax and Non-Domestic Rates. (Reference:
Report by Internal Audit Manager dated 21 November 2007, submitted). |
||
The Committee resolved in terms of Section 50A(4) of the Local
Government (Scotland) Act 1973, to exclude the public for the following item of
business on the grounds that it was likely to involve the disclosure of exempt
information as defined in Paragraph 6 respectively of Part 1 of Schedule 7A to
the Local Government (Scotland) Act 1973.
|
||
E1 |
INTERNAL AUDIT REPORTS TO AUDIT COMMITTEE 2007-2008 Minutes: As part of
the Audit Plan for 2006-2007, Internal
Audit agreed to undertake an audit of the systems and procedures for Partnership
Funding and the Council’s procurement of tourism services through VisitScotland was
chosen. A report detailing the outcome
of this audit was before the Committee for consideration. Decision To note the
contents of the report. (Reference:
Report by Internal Audit Manager dated November 2007, submitted). |