Venue: Council Chamber, Kilmory, Lochgilphead
Contact: Melissa Jones Tel. No. 01546 604406
No. | Item |
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Audit Committee 1 August 2003 Minutes: The
Committee approved the minutes of the Audit Committee of 1 August 2003 as a
correct record. Arising
from Item 2 (Annual Accounts 2002/3 – Unaudited) it was agreed that a
report be brought to Audit Committee on 20 February 2004 regarding progress made
by the Building DLO as against the action plan. |
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PROGRESS REPORT ON EXTERNAL AUDIT REPORTS 2000/1 Report by Internal Audit Manager Additional documents: Minutes: The
Committee were advised that as at 31 October 2003 Internal Audit were of the
opinion that all recommendations had been implemented for external audit
reports in respect of 2000/2001. Decision 1.
To
note the contents of the submitted report. 2.
That a
report be brought to the next meeting of the Committee regarding the progress
of the Disaster Recovery Plan. 3.
To
express satisfaction that the outstanding work on partial exemption calculations
had now been completed. (Ref: Report by Internal Audit Manager dated 31
October 2003, submitted) |
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PROGRESS REPORT ON EXTERNAL AUDIT REPORTS 2001/2 Report by Internal Audit Manager Additional documents:
Minutes: Internal
Audit had prepared a list for all external audit management letters produced by
Audit Scotland for 2001/2 and had outlined the progress made by management in
the implementation of the report recommendations. Decision 1.
To note
the contents of the report and request that this be followed up by Internal
Audit. 2.
To
recommend to Council that progression of an Asset Strategy should be high
priority and that resources should be provided to enable preparation of a fully
detailed asset register as soon as possible. (Ref:
Report by Internal Audit Manager dated 31 October 2003, submitted). |
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EXTERNAL AUDIT REPORTS 2002/3 Report by Internal Audit Manager Additional documents:
Minutes: Internal
Audit had prepared a list for all external audit management letters/reports
produced by Audit Scotland for 2002/3. Details
regarding the results following a review of the progress being made by
management in implementing the recommendations contained therein were outlined. Decision 1.
To
note the contents of this report and request that this be followed up by
Internal Audit. 2.
That reports
regarding the outstanding actions identified at Appendix 2 and action point 5 of
Appendix 3 be brought to the next meeting of the Audit Committee. (Ref:
Report by Internal Audit Manager dated 31 October 2003, submitted). |
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PMP EXTERNAL AUDIT REPORTS 2002/3 Report by Internal Audit Manager Additional documents:
Minutes: Audit
Scotland, being satisfied that the Council has in place appropriate management
arrangements to secure value for money from the resources available to it, do
not plan to carry out any further follow up PMP Reviews. However, this function will be continually
monitored by Internal Audit who intend reporting on progress made by local
management in implementing remaining issues. Decision 1.
To
note the contents of the report and request that this be followed up by Internal Audit. 2.
To
request that a report regarding setting an implementation date for the redesign
of customer survey forms (or confirming that this has now been completed,
whichever is the case) be submitted to the next meeting of the Audit Committee. (Ref: Report by Internal Audit
Manager dated 28 November 2003, submitted). |
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PROGRESS ON INTERNAL AUDIT PLAN 2003/4 Report by Internal Audit Manager Additional documents: Minutes: An interim
progress report had been prepared covering the audit work performed by Internal
Audit up to the end of October 2003 which the Committee were asked to consider. Decision To note the
progress made with the Annual Audit Plan for 2003/4 and to welcome the increase
in direct audit days. (Ref:
Report by Internal Audit Manager dated 31 October 2003, submitted). |
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AUDIT SCOTLAND FOLLOW UP REVIEW OF INTERNAL AUDIT Report by KPMG Minutes: Audit
Scotland indicate that a follow up to the initial review conducted in Autumn
2000 would take place in this financial year.
Actions being taken were outlined to ensure that the Internal Audit
section would be assessed as being amongst the most compliant with best practice
in Scotland. Decision To note the actions to be taken in respect of
the follow-up review of Internal Audit. (Ref:
Report by KPMG dated 31 October 2003, submitted). |
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Report by Internal Audit Manager Additional documents: Minutes: The
Committee were advised of the current efforts being made by Community Services
in responding to the recommendations made within the Moving to Mainstream – The
Inclusion of Pupils with Special Education Needs in Mainstream Schools. Decision To note the
contents of the report and instruct that this be followed up by Internal Audit. (Ref:
Report by Internal Audit Manager dated 31 October 2003, submitted). |
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THE SMITH REPORT (GUIDANCE FOR LOCAL AUTHORITIES) Report by Internal Audit Manager Additional documents: Minutes: The key
elements of guidance produced to assist organisations in making suitable
arrangements for their Audit Committees were reported. Decision To note the
terms of the guidance provided by KPMG. (Ref:
Report by Internal Audit Manager dated 31 October 2003, submitted). |
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MISSION STATEMENT AND TERMS OF REFERENCE Report by Internal Audit Manager Additional documents: Minutes: The revised
Mission Statement and Terms of Reference for Internal Audit were submitted for
approval. Decision To approve
the submitted Mission Statement and Terms of Reference for Internal Audit. (Ref:
Report by Internal Audit Manager dated 31 October 2003, submitted). |
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CIPFA - AUDIT COMMITTEE PRINCIPLES IN LOCAL AUTHORITIES IN SCOTLAND Report by Internal Audit Manager Additional documents:
Minutes: Prior to
the meeting, a guidance note on the Audit Committee principles in local
authorities in Scotland had been circulated and Members were invited to submit
any comments they wished to make thereon.
The comments gathered to date were tabled at the meeting for consideration. Decision 1.
To delegate preparation of a formal
consultation response to the Head of Strategic Finance. 2.
That
Members of the Committee be invited to forward any comments they wish to be
included in the response to the Head of Strategic Finance. 3.
That a
copy of the final response be circulated to Members of the Audit Committee. (Ref:
Report by Internal Audit Manager dated 31 October 2003, submitted and comments
by Members of the Audit Committee, tabled). |
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AUDIT OF ANNUAL ACCOUNTS 2002/3: MEMBERS LETTER/AUDIT OF ACCOUNTS AND CERTIFIED ACCOUNTS Members are
requested to bring with them the papers previously circulated for the Council
meeting on 26 November 2003 Minutes: The Annual
Audited Accounts 2002/3 (and associated papers) were considered by the Audit
Committee together with an instruction from the Council to monitor the external
auditor’s recommendations. Decision 1.
To note
the request from the Council that this Committee monitors the recommendations
contained with the action plan and to instruct Internal Audit to prepare a
report for the next meeting of the Committee. 2.
To
commend the Finance Department, Auditors and those other staff involved in the
preparation of the Annual Accounts in achieving a clean audit certificate. (Ref:
Members letter – Audit of Accounts and Certified Accounts 2002/3, submitted and
recommendation of Argyll and Bute Council of 26 November 2003, tabled). |