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No. | Item |
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APOLOGIES FOR ABSENCE Minutes: Apologies for absence were received from Councillor Richard Trail. |
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DECLARATIONS OF INTEREST Minutes: Councillor Maurice Corry declared a non-financial interest in relation to the external audit report – Review of Scottish Submarine Museum at item 13 in that he was a member of the Argyll and Bute Community Covenant Partnership, but did not regard the interest as significant. |
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Audit Committee 27 June 2014 Minutes: The Minutes of the Audit Committee of 27 June 2014 were approved as a correct record. With reference to item 15 – Internal Audit Reports to Audit Committee, The Chair advised that after attending the Performance Review and Scrutiny Committee Development Day, it is his understanding that the Performance Review and Scrutiny Committee need to be given time to work as a group and it would be better if the joint meeting was held at a later date. |
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PERFORMANCE MANAGEMENT REPORTING - UPDATE PDF 53 KB Report by Head of Improvement and HR Minutes: A report which provided an update on the progress of the council’s performance management processes and procedures was considered. These were agreed by the Committee in June 2013. Decision The Committee noted the progress made against the agreed scrutiny process for the Council’s performance management system and procedures. (Reference: Report by Executive Director – Customer Services, dated 26 September 2014, submitted) |
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EXTERNAL AUDIT REPORT ON FINANCIAL STATEMENTS - ISA 260 PDF 345 KB Report by Audit Scotland, External Auditors Additional documents: Minutes: The Committee considered a report by the external auditors
which sets out the key issues emerging from the audit of the financial
statements for 2013/14 that require to be reported under ISA260.Consideration
was also given to a separate ISA260 report in relation to the audit of the
Council’s charities. Decision The Audit Committee noted the contents of the report and
that an audit of land and asset disposal was scheduled for quarter 3. (Reference: Report by External Auditors – Audit |
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TREASURY MANAGEMENT ASSURANCE REPORT PDF 64 KB Report by Head of Strategic Finance Minutes: The Committee considered a report which set out information
around the arrangements in place relating to the management controls and risk
for treasury management. The purpose of the report was to provide assurance to
the Committee that appropriate arrangements are in place. Decision The Committee noted the Treasury Management Assurance
Report. (Reference: Report by Head of Strategic Finance, dated 26
September 2014, submitted) |
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ANNUAL RISK ASSURANCE REPORT PDF 70 KB Report by Chief Internal Auditor Minutes: A report was considered which provided the Committee with an
update on risk management activity. The report provided assurance to the
Committee that risk management is a live process within the organisation and it
continues to be embedded into day to day management. Decision The Committee noted the contents of the report. (Reference: Report by Head of Strategic Finance, dated 26
September 2014, submitted) |
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INTERNAL AUDIT UPDATE SUMMARY PDF 108 KB Report by Head of Strategic Finance Minutes: A report that detailed the activity undertaken by Internal
Audit in quarter two was considered. The report provided the Committee with an
update with regards to progress during quarter two against the following areas:
Decision The Audit Committee noted the contents of the report. (Reference: Report by Head of Strategic Finance, dated 26 September
2014, submitted) |
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INTERNAL AUDIT REPORTS TO AUDIT COMMITTEE PDF 66 KB Report by Chief Internal Auditor Additional documents:
Minutes: The Committee considered a report which provided executive
summaries and details on the audits that have been undertaken by Internal Audit
and the recommendations that have been identified as a result of these audits. The Chief Internal Auditor advised the Committee of the
improved layout of the report. Decision 1. The Committee noted the contents of the reports in
respect of the following audits:- (a) Review
of sickness and absence (b) Review
of Marine Services (c) Review
of Capital Contracts and Operating Leases (d) Review
of Risk Management (e) Review
of Local Government Benchmarking Framework (f) Review
of NPDO (g) Review
of Insurance (h) Review
of S75 Planning (i) Review
of Crematoriums (j) Review
of Procurement of Utilities 2. The Committee agreed to the new
format of the report. (Reference: Report by Chief
Internal Auditor, dated 26 September 2014, submitted) |
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EXTERNAL AUDIT - PROGRESS REPORT ON EXTERNAL AUDIT PLAN PDF 249 KB Report by Audit Scotland, External Auditors Minutes: The external auditors Audit Scotland’s Annual Audit Plan for
2013/14 audit was presented to the Audit Committee on 14 March 2014. The audit
plan set out the key financial risks facing Argyll and Bute Council in
financial year 2013/14. A report providing the progress against the 2013/14
Annual Audit Plan was considered. Decision The Committee noted the contents of the report. (Reference: Report by Audit |
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EXTERNAL AUDIT REPORT - REVIEW OF INTERNAL CONTROLS 2013-14 PDF 128 KB Report by Audit Scotland, External Auditors Minutes: The Committee considered a report which provided the results
of a review carried out by Audit Decision The Audit Committee noted the content of the report and the
conclusion reached by Audit Scotland that the Council’s main financial systems
are operating satisfactorily; therefore planned assurance can be placed on
these systems. (Reference:
Report by External Auditors - Audit |
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EXTERNAL AUDIT REPORT - REVIEW OF HELENSBURGH CHORD PDF 1 MB Report by Audit Scotland, External Auditors Minutes: Audit Scotland submitted a management letter to the
Committee reporting the outcome of additional targeted audit activity. This additional work was undertaken as a
result of correspondence from members of the public. (3 submissions) Audit Scotland provided an overview of the content within
the management letter which provided opinion on governance and project
management arrangements. The Chair highlighted that an internal audit of CHORD was
scheduled for quarter 4 as part of the planned audit programme. Decision The Committee noted the content of the management letter. (Reference: Report by External Auditors – Audit |
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EXTERNAL AUDIT REPORT - REVIEW OF SCOTTISH SUBMARINE MUSEUM PDF 1 MB Report by Audit Scotland, External Auditors Minutes: Audit Scotland submitted a management letter to the Committee
reporting the outcome of additional targeted audit activity. This additional work was undertaken as a
result of correspondence from members of the public. (1 submission). Audit Scotland provided an overview of the content within the management letter which provided opinion on the governance arrangements in respect of a funding request to support a Submarine museum. The Chair indicated that at his request, work had already taken place with regards to an approval framework/checklist to support appraisal of funding requests and the outcome of this would be presented to a future Audit Committee meeting. The Chair proposed the introduction of clearer communication protocols between Internal Audit and Audit Scotland in respect of future reviews. Decision The Committee noted the content of the management letter. (Reference: Report by External Auditors – Audit |
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Councillor Michael Breslin left the meeting at the end of
discussions on the above item, and after the decision. |
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EXTERNAL AND INTERNAL AUDIT REPORT FOLLOW UP 2014-2015 PDF 49 KB Report by Chief Internal Auditor Additional documents:
Minutes: Internal Audit document the progress made by departmental
management in implementing the recommendations made by both External Audit and
Internal Audit. The Committee considered a report which set out the results
from a review performed by Internal Audit for recommendations due to be
implemented by 31 July 2014. The Committee noted that Internal Audit were content with
the reasons behind services delaying certain recommendations and noted that
Internal Audit are looking at developing a protocol that limits the number of
times that a target date can be
rescheduled. Decision The Committee noted the contents of the report. (Reference: Report by Head of Strategic Finance, submitted,
dated 26 September 2014) |
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AUDIT COMMITTEE DEVELOPMENT DAY ACTION PLAN PDF 45 KB Report by Chief Internal Auditor Additional documents: Minutes: The Committee considered a report which provided a progress
update in respect of the Audit Committee Development Day Action Plan for
2014/15. Decision The Audit Committee note the contents of the report. (Reference: Report by Chief Internal Auditor, dated 26 September 2014, submitted) |
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DEVELOPMENT OF ASSURANCE MAPPING EXERCISE PDF 56 KB Report by Grant Thornton Minutes: The Committee considered a report which set out the process
which Grant Thornton, strategic advisors, and the internal audit team have
adopted to map the Council’s key risks, and the source and level of assurance
that the Council receives on those risks. Grace Scanlon asked the Committee for their views on the
format of the assurance mapping exercise and a discussion was had on this. The Vice Chair asked Audit Decision The Committee noted the report and agreed that the format of
the assurance mapping exercise may have to be revisited at a future meeting. (Reference: Report by Grant Thornton, dated 3 September
2014, submitted) |
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AUDIT COMMITTEE EFFECTIVENESS: PRACTICAL GUIDANCE PDF 104 KB Report by Chief Internal Auditor Minutes: An introduction paper for discussion in relation to CIPFA’s guidance on the function and operation of Audit
Committees in local authorities which provides a view of best practice for
audit committees in local authorities throughout the The Committee discussed the Self Assessment of Good Practice
which was included in Appendix d. It was agreed that each member of the
Committee should complete the Self-Assessment and return this to Internal
Audit. Decision The Committee agreed:- 1.
to complete and return the Self Assessment of
Good Practice to Internal Audit by 17 October 2014. 2.
to hold an informal discussion on the results of
the Self Assessment of Good Practice at 11am prior to the start of the next
meeting of the Audit Committee. 3.
to delay the start time of the next meeting to
12pm to allow for the informal discussion to take place at 11am. 4.
to change the date of the next meeting from
Friday 12 December to Friday 5 December. (Reference: Report by Chief Internal Auditor, dated 26 September
2014, submitted) |