Meeting Details Meeting Summary Committee: Audit and Risk Committee Date/Time: 1 Dec 2025 - 13:00 to 16:00 Status: Occurred Venue: the Council Chamber Add to my Calendar Recording of Meeting: Audit and Risk - 1 December 2025 DocumentsMembers AttendanceOther AttendeesDeclarations of Interests Documents Agenda Contents (163Kb) Agenda Document Pack - Audit and Risk Committee - 01/12/2025 (5636Kb) Agenda Committee Members Public Items 1 Welcome and Apologies 2 Declarations of Interest 3 Minute of Meeting of Audit and Risk Committee of 17 September 2025 for Approval Minute of Meeting of Audit and Risk Committee of 17 September 2025 for Approval (105Kb) 4 Outstanding Business Statement (copy herewith 25/329) Outstanding Business Statement (83Kb) 5 Draft 2024/25 Annual Accounts (Audited) Draft 2024/25 Annual Audit Report Report by Chief Finance Officer (copy herewith 25/330) Draft 2024/25 Annual Accounts (Audited) Draft 2024/25 Annual Audit Report (116Kb) Appendix 1 - Draft 2024-25 Annual Accounts (Audited) (3855Kb) Appendix 2 - Letter of Representation (158Kb) Appendix 3 - Draft 2024-25 Annual Audit Report (1668Kb) 6 Internal Audit Follow Up Report by Chief Internal Auditor (copy herewith 25/331) Internal Audit Follow Up (206Kb) Appendix 1 - Actions with a completion date up to September 2025 which have yet to be completed (94Kb) 7 Internal Audit Update Report by Chief Internal Officer (copy herewith 25/332) Internal Audit Update (209Kb) Appendix 1 - Internal Audit Activity (99Kb) 8 Internal Audit - 24-03 Multi-Agency Screening Hub (MASH) (copy herewith 25/333) 24-03 Multi-Agency Screening Hub (MASH) (353Kb) 9 Internal Audit - Petty Cash Note: The report has now been withdrawn. Private Items P1 Internal Audit - Health and Social Care Partnership Exempt Reason 15 - The identity of a protected informant. Internal Audit - Healt and Social Care Partnership - Private Appendix 1 - Management Action Plan - Private Additional Meeting Documents Minute of Meeting of Audit and Risk Committee of 1 December 2025 (47Kb) Appendix 1 - MinuteExempt Reason 15 - The identity of a protected informant. Members Attendance Attended - Committee Members Name Councillor Liz Barrett Councillor Bob Brawn Councillor Andy Chan Councillor David Illingworth Councillor Iain MacPherson Councillor Grant Stewart Attended - Other Members Name No other member attendance information has been recorded for the meeting. Apologies NameReason for Sending ApologySubstituted By Councillor Ken Harvey 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: T Glen, Chief Executive; S Walker, Chief Finance Officer; L Simpson, Strategic Lead – Legal and Governance; J Clark, K Molley, A Brown and M Pasternak (all Legal and Governance); S Cooper and S Wilson (Children, Families and Justice) Z Robertson and S Thomson (Health and Social Care Partnership). Also in Attendance: R Browne and P Bryan (Audit Scotland).