Meeting Details Meeting Summary Committee: Audit and Risk Committee Date/Time: 2 Dec 2024 - 13:00 to 16:00 Status: Scheduled Venue: the Council Chamber Add to my Calendar Recording of Meeting: Audit and Risk Committee - 2 December 2024 DocumentsMembers AttendanceOther AttendeesDeclarations of Interests Documents Agenda Contents (153Kb) Agenda Document Pack - Audit and Risk Committee - 02/12/2024 (5149Kb) Agenda Committee Members Public Items 1 Welcome and Apologies 2 Declarations of Interest 3 Minute of Meeting of Audit and Risk Committee of 30 September 2024 for Approval (copy herewith) Minute of Meeting of Audit and Risk Committee of 30 September 2024 for Approval (167Kb) 4 Draft Audited 2023/24 Annual Accounts and Draft 2022/24 Annual Audit Report Report by Strategic Lead - Finance and Business Support (copy herewith 24/340) Draft Audited 2023-24 Annual Accounts Draft 2023-24 Annual Audit Report (129Kb) Appendix 1 - Draft Audited 2023-24 Annual Accounts (2149Kb) Appendix 2 - Letter of Representation (1195Kb) Appendix 3 - Draft 2023-24 Annual Audit Report (1601Kb) 5 Internal Audit Update Report by Chief Internal Auditor (copy herewith 24/341) Internal Audit Update (67Kb) Appendix 1 - Internal Audit Activity (27Kb) 6 Internal Audit Report - 24-07 Credit Card Usage (copy herewith 24/342) Internal Audit Report - 24-07 Credit Card Usage (237Kb) 7 Internal Audit Follow Up Report by Chief Internal Auditor (copy herewith 24/343) Internal Audit Follow Up (64Kb) Appendix 1 - Actions with a completion date up to October 2024 which have yet to be completed (74Kb) Private Items Internal Audit Follow Up - Appendix 2 - Actions with a completion date up to October 2024 which have yet to be completed Exempt Reason 6 - Information relating to the financial or business affairs of any particular person (other than the authority).Exempt Reason 14 - Any action taken or to be taken in connection with the prevention, investigation or prosecution of crime. Appendix 2 - Actions with a completion date up to October 2024 which have yet to be completed - Private Members Attendance Attended - Committee Members Name Councillor Liz Barrett Councillor Andy Chan Councillor Ken Harvey Councillor David Illingworth Councillor Iain MacPherson Councillor Colin Stewart Councillor Grant Stewart Attended - Other Members Name No other member attendance information has been recorded for the meeting. Apologies NameReason for Sending ApologySubstituted By No apology information has been recorded for the meeting. Absent NameReason for AbsenceSubstituted By No absentee information has been recorded for the meeting. Declarations of Interests Member NameItem Ref.DetailsNature of DeclarationAction No declarations of interest have been entered for this meeting. Other Attendees Also in attendance at the above meeting were: In Attendance: S Walker, Strategic Lead – Finance and Business Support; J Clark, A Seggie, J Jennings, J Salisbury (all Finance and Business Support); P Taggart (Environment and Infrastructure); K Molley, S Dockerill and M Pasternak (all Legal and Governance). Also in Attendance: R Browne and M Bruce (Audit Scotland)