Meeting Details Meeting Summary Committee: Audit and Risk Committee Date/Time: 25 Jun 2025 - 09:30 to 12:30 Status: Scheduled Venue: the Council Chamber Add to my Calendar Recording of the Meeting: Audit and Risk Committee - 25 June 2025 DocumentsMembers AttendanceOther AttendeesDeclarations of Interests Documents Supplementary Agenda Contents (111Kb) Supplementary Agenda Document Pack - Audit and Risk Committee - 25/06/2025 (2757Kb) Agenda Contents (193Kb) Agenda Document Pack - Audit and Risk Committee - 25/06/2025 (2629Kb) Agenda Committee Members Public Items 1 Welcome and Apologies 2 Declarations of Interest 3 Minute of the Meeting of the Audit and Risk Committee of 24 March 2025 for Approval (copy herewith) Minute of Meeting of the Audit and Risk Committee of 24 March 2025 for Approval (59Kb) 4 Draft Unaudited 2024-25 Annual Accounts Report by Chief Finance Officer (copy to follow) 5 Internal Audit Follow-Up Report by Chief Internal Auditor (copy herewith 25/164) Internal Audit Follow Up Report (117Kb) 6 Internal Audit Update Report Chief Internal Auditor (copy herewith 25/165) Audit Update Report (213Kb) Appendix 1 - Internal Audit Update (36Kb) 7 A24-01 - Business Continuity Management (BCM) Planning (copy herewith 25/166) A24-01 Business Continuity Management (BCM) Planning (127Kb) 8 Internal Audit Annual Report and Internal Audit Opinion 2024/25 Report by Chief Internal Auditor (copy herewith 25/167) Annual Report 2024-25 (144Kb) 9 Internal Audit Mandate and Charter Report by Chief Internal Auditor (copy herewith 25/168) Internal Audit Mandate and Charter Covering Report (117Kb) PKC Internal Audit Mandate & Charter (106Kb) 10 Internal Audit Strategy and Plan Report by Chief Internal Auditor (copy herewith 25/169) Internal Audit Strategy & Plan 2025-26 (147Kb) 11 Strategic Risk Annual Report Report by Strategic Lead - Strategic Planning, People and Resources (copy herewith 25/170) Covering Report - Strategic Risk Annual Report (137Kb) Appendix 1 - Heatmap Report (846Kb) Private Items P1 Strategic Risk Annual Report – SR06 Strategic Risk Annual Report – SR06 5 - Private Supplementary Agenda Committee Members Public Items 4 Draft Unaudited 2024-25 Annual Accounts Report by Chief Finance Officer (copy herewith 25/163) Draft Unaudited 2024/25 Annual Accounts (140Kb) Appendix 1 - Abstract 24-25 Unaudited Final (1805Kb) Additional Meeting Documents Minute of the meeting of the Audit & Risk Committee of the 25th June 2025 (120Kb) Members Attendance Attended - Committee Members Name Councillor Liz Barrett Councillor Ken Harvey Councillor David Illingworth Councillor Iain MacPherson Councillor Colin Stewart Councillor Grant Stewart Attended - Other Members Name Councillor John Duff Apologies NameReason for Sending ApologySubstituted By Councillor Andy Chan Councillor John Duff 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: S Walker, Strategic Lead – Finance and Business Support; G Boland; Strategic Lead – Strategic Planning, People and Performance; A O’Brien and J Salisbury (both Finance and Business Support); L Dott and L Potter (Strategic Planning, People and Performance); and J Clark, S Hendry, K Molley, M Pasternak and R Ramsay (all Legal and Governance).