Meeting Details Meeting Summary Committee: Audit and Risk Committee Date/Time: 24 Mar 2025 - 13:00 to 16:00 Status: Scheduled Venue: the Council Chamber Add to my Calendar Recording of Meeting: Audit & Risk Committee - 24 March 2025 DocumentsMembers AttendanceOther AttendeesDeclarations of Interests Documents Agenda Contents (126Kb) Agenda Document Pack - Audit and Risk Committee - 24/03/2025 (4721Kb) Supplementary Agenda Contents (128Kb) Supplementary Agenda Document Pack - Audit and Risk Committee - 24/03/2025 (411Kb) Agenda Committee Members Public Items 1 Welcome and Apologies 2 Declarations of Interest 3 Minute of Meeting of the Audit and Risk Committee of 2 December 2024 for Approval (copy herewith) Minute of Meeting of the Audit and Risk Committee of 2 December 2024 for Approval (55Kb) 4 Outstanding Business Statement (OBS) (copy herewith 25/58) Outstanding Business Statement (34Kb) 5 Perth and Kinross Council Audit Plan 2024/25 Report by Audit Scotland (copy herewith 25/62) Perth and Kinross Council Audit Plan 2024/25 (233Kb) 6 Financial Sustainability Report by Chief Internal Auditor (copy to follow) 7 Internal Audit Update Report by Chief Internal Auditor (copy herewith 25/59) Internal Audit Update (126Kb) Appendix 1 - Audit Update (36Kb) 8 External Quality Assessment Report by Chief Internal Auditor (copy herewith 25/60) External Quality Assessment (125Kb) Appendix 1 - External Quality Assessment 2 of Perth and Kinross Council's Internal Audit Service (309Kb) 9 Global Internal Audit Standards in the UK Public Sector Report by Chief Internal Auditor (copy herewith 25/61) Global Internal Audit Standards in the UK Public Sector (124Kb) Appendix 1 - Global Internal Audit Standards (943Kb) Appendix 2 - Global-Internal-Audit-Standards-in the UK Public Sector Application Note (199Kb) Appendix 3 - CIPFA's Code of Practice on the Governance of Internal Audit (87Kb) 10 Internal Audit Follow Up Report by Chief Internal Auditor (copy to follow) Supplementary Agenda Committee Members Public Items 6 24-02 Financial Sustainability (copy herewith 25/66) 24-02 Financial Sustainability (125Kb) 10 Internal Audit Follow Up Report by Chief Internal Auditor (copy herewith 25/67) Internal Audit Follow Up (120Kb) Appendix 1 - Actions with a completion date up to February 2025 which have yet to be completed (27Kb) Private Items Appendix 2 - Actions with a completion date up to February 2025 which have yet to be completed 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 Febraury 2025 which have yet to be completed - Private Members Attendance Attended - Committee Members Name No attendance information has been recorded for the meeting. 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 Visitor Information is not yet available for this meeting