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Apologies for absence were intimated on behalf of the Chair, Janice Wason Hall and Councillors Daniel Hampsey and Reeni Kennedy-Boyle.

Having noted the apologies of the Chair, the Vice-Chair, Councillor Gary Mulvaney assumed the role of Chair for the remainder of the meeting.

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There were no declarations of interest intimated.Ìý

The Minute of the previous meeting, held on 13 June 2024 was approved as a correct record.Ìý

Report by Chief Internal Auditor

The Committee gave consideration to a report providing a summary of Internal Audit activity and progress during quarter two of 2024/25 against the following areas:

Audits Completed

·       Strathclyde Partnership for Transport Annual Claim

·       Education Maintenance Allowance (EMA)

·       School Funds and Management of School Funds

·       Adult Support and Protection (HSCP)

·       Local Government Benchmarking Framework

Audits in Planning/in Progress

·       Community Education

·       Oban Airport

·       Bridges Asset Management Plan and Inspection Regime

·       IR 35 Compliance – Off Payroll work

·       Non Domestic Rates

The report also provided information on work carried out by the Counter Fraud Team; the continuous monitoring programme and the progress of work carried out as a result of information received from the National Fraud Initiative.

Decision

The Audit and Scrutiny Committee reviewed and endorsed the Summary of Activities report.

(Reference:Ìý Report by Chief Internal Auditor, dated 5 September 2024, submitted)

Report by Chief Internal Auditor

Consideration was given to a report which provided an update on all open actions as at 30 June 2024 including information on actions where the agreed implementation date had been rescheduled.

Decision

The Audit and Scrutiny Committee endorsed the contents of the report.

(Reference:Ìý Report by Chief Internal Auditor, dated 5 September 2024, submitted)

Report by Chief Internal Auditor

·       School Funds and Management of School Funds

·       Education Maintenance Allowance

·       Adult Support and Protection (HSCP)

Consideration was given to a report containing the action plans in relation to the following 3 audits:-

·       School Funds and Management of School Funds

·       Education Maintenance Allowance

·       Adult Support and Protection (Health and Social Care Partnership)

Decision

The Audit and Scrutiny Committee reviewed and endorsed the summary report and the detail within each individual report.

(Reference:Ìý Report by Chief Internal Auditor, dated 5 September 2024, submitted)

Report by Chief Internal Auditor

The Committee gave consideration to a report which presented the findings from the recent internal self-assessment of the Council’s Internal Audit service performed by a member of the Internal Audit team.Ìý

Decision

The Audit and Scrutiny Committee reviewed and endorsed the findings of the assessment including the identified areas for improvement, where applicable.

(Reference:Ìý Report by Chief Internal Auditor, dated 5 September 2024, submitted)

Report by Executive Director with responsibility for Legal and Regulatory Support

Consideration was given to a report which provided information on how the Council dealt with complaints during the period between 1 April 2023 and 31 March 2024 and performed against the statutory indicators, which have been agreed between the Scottish Public Services Ombudsman and the Local Authorities Complaint Handlers Network.Ìý

Decision

The Audit and Scrutiny Committee considered and noted the content of the report.Ìý

(Reference:Ìý Report by Executive Director of Legal and Regulatory Support, dated 18 August 2024, submitted)

Report by Executive Director with responsibility for Legal and Regulatory Support

The Committee gave consideration to a report which provided an update on the position regarding the recording, responding to, monitoring and reporting of requests for information under the Freedom of Information (Scotland) Act 2002 (FOISA) and the Environmental Information (Scotland) Regulations 2004 (EIR’s) for the period between 1 April 2023 and 31 March 2024.Ìý

Decision

The Audit and Scrutiny Committee considered and noted the terms of the report.

(Reference:Ìý Report by Executive Director of Legal and Regulatory Support, dated 13 August 2024, submitted)

Report by Chair

In the absence of the Chair, the Vice Chair presented the Committee’s Annual Report for 2023/24.Ìý The report provided the Chair’s annual overview of the Committee’s activity during the financial year 2023/24 and a summary of key developments since the commencement of 2024/25.Ìý The report also set out how the Committee had fulfilled its remit and provided assurances to the Council.

Councillor Mulvaney took the opportunity to thank the previous Chair, Martin Caldwell for his diligent contribution over many years and that of the previous Vice Chair, Councillor Jim Lynch for their combined input into the considerations of the Committee.

Decision

The Audit and Scrutiny Committee:-

1.    reviewed and endorsed the Chair’s Annual Report; and

2.    agreed that the Chair present the report to a future meeting of the Council, at a date to be confirmed.

(Reference:Ìý Report by Chair of the Audit and Scrutiny Committee, dated 5 September 2024, submitted)

Report by Chief Internal Auditor

Consideration was given to a report which set out Internal Audit’s assessment of the sources of assurance for the Committee on the management of the Council’s strategic risks.Ìý

Decision

The Audit and Scrutiny Committee agreed to note the risk assurance map contained at appendix 1 of the report.

(Reference:Ìý Report by Chief Internal Auditor, dated 5 September 2024, submitted)

Report by Chief Executive

The Committee gave consideration to a report which provided an update on the Council’s Strategic Risk Register.

Decision

The Audit and Scrutiny Committee endorsed the updated Strategic Risk Register contained at appendix 1 of the report.

(Reference:Ìý Report by Chief Executive, dated 5 September 2024, submitted)

Report by Forvis Mazars

The Committee gave consideration to a report and a verbal update on the progress and the current position of ongoing works in relation to the completion and delivery of the Annual Audit for 2023-24.Ìý Members noted that the proposed timescales for completion and delivery, as outlined within the Audit Plan, which had been presented to the Committee at their meeting in June 2024 remained on track.Ìý

Decision

The Audit and Scrutiny Committee noted the contents of the report and the verbal update provided.

(Reference:Ìý Report by Forvis Mazars, submitted)

Report by Chief Internal Auditor

Consideration was given to a report outlining the options to increase resilience within the Committee for undertaking scrutiny reviews.Ìý The report also sought to identify a Scrutiny Panel to take forward the review of Complaints in the context of the Scrutiny Manual and Framework as part of the Committee’s scrutiny role for 2024-25.Ìý

Decision

The Audit and Scrutiny Committee:-

1.    agreed to establish a Panel for the scrutiny review relating to the Council’s complaints process;

2.    appointed Janice Wason Hall as Chair of the Scrutiny Panel with Councillors Gary Mulvaney, Fiona Howard and Andrew Vennard to form a Scrutiny Panel for the review, which will commence within financial year 2024-25; and

3.    noted that in support to the Membership of the Panel, the former Chair of the Committee, Martin Caldwell, will provide mentoring support to the new Panel in order to build up experience and skills in undertaking scrutiny work and that officer support would be provided as required.Ìý

(Reference:Ìý Report by Chief Internal Auditor, dated 5 September 2024, submitted)Ìý

For noting and updating

In order to facilitate forward planning of reports to the Audit and Scrutiny Committee, Members considered the outline Audit and Scrutiny Committee workplan.

Decision

The Audit and Scrutiny Committee agreed to note the outline workplan.

(Reference:Ìý Workplan of the Audit and Scrutiny Committee, dated 5 September 2024, submitted)