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APOLOGIES FOR ABSENCE Minutes: No apologies for absence were intimated. |
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DECLARATIONS OF INTEREST Minutes: There were no Declarations of Interest. |
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Audit Committee 26 September 2014. Minutes: The Minutes of the Audit Committee
of 26 September 2014 were approved as a correct record. |
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INTERNAL AUDIT UPDATE SUMMARY OF ACTIVITIES PDF 93 KB Report by Chief Internal Auditor. Minutes: The Committee considered a
report which detailed the Internal Audit activity undertaken October to
December 2014 and provided an update with regards to progress during Quarter 3
against the following areas;
Decision The Committee noted the
content of the report. (Reference: Report by Chief
Internal Auditor dated 5 December 2014, submitted) |
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INTERNAL AUDIT REPORTS TO AUDIT COMMITTEE 2014-2015 PDF 38 KB Report by Chief Internal Auditor. Additional documents:
Minutes: The Committee considered a
report which provided executive summaries and details on seven audits that had
been undertaken by Internal Audit and the recommendations that had been
identified as a result of these audits. During discussion on the Land
and Asset Disposal Audit Summary report, the Chief Executive informed the
Committee that the Director of Customer Services would be inviting SOLACE
Enterprises to provide a “health check” on all procedures and processes
relating to the review of Council assets and their marketing. The Committee was advised of the
distinction between valuations as part of the disposals process and for the
asset register for inclusion in accounts in compliance with professional guidance.
It was recognised that there was a requirement to ensure that reports kept
Members clearly informed on asset management and to differentiate between
operational assets, surplus assets and investment property. It was noted that an Elected
Members Seminar was due to be held early in 2015 on Asset Management Strategy. Decision The Committee noted the
contents of the report and detail within each individual report in respect of
the following audits;
(Reference: Report by Chief Internal Auditor dated 5
December 2014, submitted) |
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INTERNAL AUDIT DEVELOPMENT PLAN PDF 19 KB Report by Chief Internal Auditor. Additional documents: Minutes: The Committee considered a
report which introduced revised development actions which were a continuation
of improvement actions arising from a previous review of Internal Audit. Decision The Committee noted the
content of the development plan. (Reference: Report by Chief
Internal Auditor dated 5 December 2014, submitted) |
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STRATEGIC RISK ASSURANCE MAPPING EXERCISE PDF 46 KB Report by Grant Thornton. Additional documents: Minutes: A report which set out
internal audit’s assessment of the sources of assurance for the Audit Committee
on the management of the Council’s strategic risks was considered. The report described the approach to the work
and the outcomes, including recommendations for future internal audit work. The Committee considered the
Strategic Risk Register to be important, valuable and informative, and that is
was being carried out across the corporate structure of the Council. Decision The Committee; (i)
noted the
Strategic Risk Register shown at Appendix A; (ii)
noted that the
Risk Appetite Framework would be reporting to the March meeting of the
Strategic Risk Group, following which any further comments could be brought to
a future meeting of the Audit Committee; (iii)
agreed that the
Audit Committee consider the implications for the Internal Audit annual plans
in 2015 – 16 and 2016 – 17, specifically: ·
verification of
data quality within Pyramid ·
partnership
governance arrangements ·
governance and
political management arrangements in due course (iv)
agreed that the
Audit Committee and Performance Review and Scrutiny Committee consider areas of
potential duplication relating to scrutiny of service performance, and that the
role of the Performance Review and Scrutiny
Committee could be focused on the extent to which reported outcomes have
a mitigating effect on the risks facing the Council; and (v)
agreed that a
report on the governance of the Community Planning Partnership be placed on a
future Agenda of the Audit Committee. (Reference: Report by Grace
Scanlin dated 5 December 2014, submitted) |
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EXTERNAL AND INTERNAL AUDIT REPORT FOLLOW-UP PDF 26 KB Report by Chief Internal Auditor. Additional documents:
Minutes: The Committee considered a
report which documented the progress made by departmental management in
implementing the recommendations made by both External Audit and Internal Audit
due for implementation by 31 October 2014. Decision The Committee noted the report. (Reference: Report by Chief
Internal Auditor dated 5 December 2014, submitted) |
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DRAFT ANNUAL AUDIT PLAN 2015/16 PDF 82 KB Report by Chief Internal Auditor. Minutes: The Committee considered a
report which introduced the draft Annual Audit Plan for financial year 2015/16. Decision The Committee noted the report. (Reference: Report by Chief Internal Auditor dated 5
December 2014, submitted) |
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EXTERNAL AUDIT ANNUAL REPORT PDF 1 MB Report by Audit Scotland, External Auditors. Minutes: A report which provided a
summary of findings carried out by Audit The Committee noted and
discussed the following five key messages arising from the report;
Decision The Committee; (i)
agreed that the
Chief Executive would review the recommendations arising from the report; and (ii)
noted that a
review of the Action Plans drawn up following both Audit Scotland reports would
be available in January/February 2015. (Reference: Audit Scotland
Argyll and Bute Council Annual Report on the 2013/14 Audit dated October 2014,
submitted) |
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AUDIT COMMITTEE DEVELOPMENT DAY - ACTION PLAN PDF 35 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 Committee; (i)
noted the content
of the report; and (ii)
agreed that the
Audit Committee Work Plan 2014 – 15 include a standing item on “Governance of
Community Planning Partnership” from 25 September 2015. (Reference: Report by Chief
Internal Auditor dated 5 December 2014, submitted and Appendix 2 Audit
Committee Work Plan 2014 – 15, tabled) |
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AUDITED ACCOUNTS 2013 - 14 PDF 21 KB Report by Head of Strategic Finance. Additional documents:
Minutes: The Committee considered a
report which set out the outcome of the External Auditors (Audit Scotland)
audit of the Council’s financial statements for 2013-14. Decision The Committee; (i)
noted the audited
accounts and terms of the audit certificate; and (ii)
noted the summary
accounts and financial snapshot. (Reference: Report by Head of
Strategic Finance dated 27 November 2014, submitted) At this point the Committee took the opportunity to thank Bruce West, Head of Strategic Finance for his contribution to the work of the Audit Committee and the Council, and wished him success in his new role. |