Agenda and minutes

The Chairman ruled, and the Committee agreed, in terms of Section 50B(4)(b) of the Local Government (Scotland) Act 1973 in terms of Standing Order 3.2.2, that item 15, which was not specified in the Agenda, should be considered as a matter of urgency.

Apologies were recevied from Councillors MacMillan and McAlpine.

There were no declarations of interest.

Audit Committee 3 March 2006

The minutes of the meeting of 3 March 2006 were approved as a correct record. 

Arising from item the Head of Strategic Finance noted that the report on Unit Labour Costs will be submitted to the next meeting of the Audit Committee.

Report by Internal Audit Manager

A report was considered which detailed an Action Plan with agreed implementation dates for the “Adapting to the Future” report issued by the Accounts Commission - Audit Scotland towards the end of August 2004.

Decision

It was agreed:

1.      To note the contents of the report,

2.      To instruct Internal Audit to follow it up, and

3.      To note the budgetary requirement of £650,000 per anum for 2007/8 and £400,000 per annum are necessary to run our efficient service.

(Reference: Report by Internal Audit Manager dated 29 May, 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 28 April 2006, submitted).

Report by Internal Audit Manager

The Committee considered a report which detailed the duties and audits carried out by the section throughout the financial year.

Decision

The Committee agreed to approve the Internal Annual Audit Report for 2005 – 2006.

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 March 2006 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

3.      To request a report from the Head of Legal Services detailed the departments performance indicators and value for money.

(Reference: Report by Internal Audit Manager dated 18 May 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 Internal Audit Manager dated 5 May 2006, submitted and Supplementary Report by Head of Strategic Finance dated 8 June 2006, tabled).

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 29 May 2006, submitted).

Report by Internal Audit Manager

The Committee considered a report detailing the Financial Statements Strategy 2005-2006 and the Audit Risk Analysis and Plan 2005-2006.

Decision

It was agreed to note the contents of the report.

(Reference: Report by Internal Audit Manager dated 5 may 2006, submitted).

Report by Internal Audit Manager

The Committee considered a report detailing an annual overall assessment of the robustness of the Internal Financial Control System (IFCS) for 2005 – 2006.

Decision

It was agreed to note the contents of the report.

(Reference: Report by Internal Audit Manager dated 15 May 2006, submitted).

Report by Internal Audit Manager

The Committee considered a report detailing the Executive Summary and Action Plan for a new report issued by Audit Scotland since the last Audit Committee..

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 5 May 2006, submitted).

Report by KPMG

The Committee considered a report detailing the progress of the internal audit partnering agreement in its first year of operation and KPMG’s proposals for the forthcoming year.

Decision

It was agreed:

1.      To note the progress of the agreement in its first year, and

2.      To approve the proposals for the forthcoming year.

(Reference: Report by Partnership Manager dated 18 May 2006, submitted).

Report by Head of Strategic Finance

The Committee considered a report confirming that RSM Robson Rhodes LLP will be the Council’s external auditors for 2006/07 to 2010/11.

Decision

It was agreed to note the contents of the report.

(Reference: Report by Head of Strategic Finance dated 30 may 2006, submitted).

The Committee gave consideration to a report and extract from the minutes of the Helensburgh and Lomond Area Committee of 6 June 2006 relating to the introduction of the Community Care (Scotland) Act 2002 Policy of Free Personal Care within the Helensburgh and Lomond area, and heard from the Director of Community Services on the current situation relating to the clients awaiting Free Personal Care Funding, the moratorium on spend across all Social Work Services and the level of funding from the Scottish Executive to support free personal care.

Decision

(Reference – Extract from Helensburgh & Lomond Area Committee of 6 June 2006 and Report by Head of Integrated Care dated 25 May 2006, tabled).