Agenda and minutes

Apologies were received from Councillors John Tacchi and John McAlpine.

There were no declarations of interest.

Audit Committee 9 December 2005

The minutes of the Audit Committee of 9 December 2005 were approved as a correct record subject to the change of name at point 2 of item 11 where it would be Councillor MacMillan who would act as an alternative on the Strathclyde Pension Fund Representative Forum, not Councillor Robertson.

Report by Internal Audit Manager

The Committee were asked to give consideration to an interim progress report which had been prepared regarding the audit work performed by Internal Audit up to 24 February 2006.

Decision

To note the satisfactory progress made with the Annual Audit Plan for 2005-2006.

(Reference: Report by Internal Audit Manager dated 24 February 2006, submitted).

Report by Internal Audit Manager

A report detailing an action plan and implementation dates assigned to the recommendations contained within Audit Scotland’s report “Adapting to the Future” was considered.

Decision

It was agreed:

1.      To note the contents of the report

2.      To instruct Internal Audit to follow up the contents of the report and report back to a future meeting of the Audit Committee.

(Reference: Report by Internal Audit Manager dated 6 February 2006, submitted).

Report by Internal Audit Manager

Audit Scotland issued a national report at the end of November 2004 entitled “Maintaining Scotland’s Roads”.  In response the Head of Roads and Amenity Services  prepared an action plan incorporating the report’s 9 recommendations and added a further 3 to reflect dependent issues.  The Committee considered a report which set out the current implementation position in respect of the action plans for 2005/06 and 2006/07.

Decision

It was agreed:

1.                  To note the contents of the report

2.                  To instruct Internal Audit to follow up the contents of the report

(Reference: Report by Internal Audit Manager dated 14 February 2006, submitted).

Report by Internal Audit Manager

The annual audit plan has been prepared in conjunction with the Council’s Internal Audit partners, KPMG.  The audit plan for 2006-2007 is year 2 of the 3 year Strategic Audit Plan approved by the Audit Committee on 4 March 2005 and ensure that Internal Audit resources are effectively planned and controlled.  The Committee considered the plan which outlined in detail the areas which will be audited in 2006-2007.

Decision

To approve the annual audit plan for 2006-2007.

(Reference: Report by Internal Audit Manager dated 14 February 2006, submitted).

Report by Internal Audit Manager

A report setting out the results from a review undertaken by Internal Audit and recommendations due to be implemented by 31 December 2005 was considered.

Decision

It was agreed:

1.                  To note the contents of the report

2.                  To instruct Internal Audit to follow up the contents of the report

(Reference: Report by Internal Audit Manager dated 22 February 2006, submitted).

Report by Internal Audit Manager

The Audit Committee, in 2005, requested regular updates on progress with the Asset Register and implementation of the asset management strategy/planning.  A report identifying the main elements of asset management planning, its development and progress was considered.

Decision

To note the contents of the report and the progress made.

(Reference: Report by Chief Asset Manager dated 23 January 2006, submitted).

Report by Internal Audit Manager

The Education Service of Argyll and Bute Council was inspected during the period December 2004 to January 2005 by HM Inspectorate of Education (HMIe), as part of a 5 year national inspection programme of all local authorities in Scotland.  In June 2005 HMIe issued their inspection report.  This outlined key strengths plus areas requiring improvement.  The HMIE review found that the service demonstrated good and improving performance and indicated areas where further improvement could be made.

Decision

1.                  To note the contents of the report

2.                  To instruct Internal Audit to follow up the contents of the report.

(Reference: Report by Internal Audit Manager dated 6 February 2006, submitted).

Report by Internal Audit Manager

The Committee considered a report which describes the legislative basis and the mechanisms that are in place to reconcile Local Government Pension Scheme regulations with wider pension fund law.

Decision

To note the contents of the report.

(Reference: Report by Head of Strategic Finance dated 3 March 2006, submitted).

Report by Head of Strategic Finance

The Committee considered a report which advised of the plans put in place for financial year end 31 March 2006 and the preparation of the Council’s annual accounts for 2005-06.

Decision

To note that plans are in place to prepare the Council’s annual accounts, consistent with the Accounting Code of Practice and to submit them to Council prior to 30 June 2006 in line with the Scottish Executive requirement.

(Reference: Report by Head of Strategic Finance dated 24 February 2006, submitted).

Verbal report by Head of Strategic Finance

The Head of Strategic Finance advised that he had, in looking at the issue raised by the Vice Chair, extended the remit to look at unit costs of services.  He advised that there were also other drivers encouraging the Council to look at this from the Best Value Audit, and the general Council budget position.

It was intended to report to Strategic Management Team on a process looking at a pilot exercise on unit costs of activities.

Decision

To note that a report will be made to the Strategic Management Team in the near future setting out a way forward on this issue and that a progress report be submitted to the Audit Committee at its meeting in June.

(Reference: Verbal report by Head of Strategic Finance).