Meeting Details Meeting Summary Committee: Audit and Risk Committee Date/Time: 23 Mar 2026 - 13:00 to 16:00 Status: Occurred Venue: the Council Chamber Add to my Calendar Recording of Meeting: Audit and Risk Committee - 23 March 2026 DocumentsMembers AttendanceOther AttendeesDeclarations of Interests Documents Agenda Contents (138Kb) Agenda Document Pack - Audit and Risk Committee - 23/03/2026 (1066Kb) Agenda Committee Members Public Items 1 Welcome and Apologies 2 Declarations of Interest 3 Minute of Meeting of Audit and Risk Committee of 1 December 2025 for Approval (copy herewith) Minute of Meeting of Audit and Risk Committee of 1 December 2025 for Approval (51Kb) Appendix 1 - Private 4 Perth and Kinross Council Draft Annual Audit Plan 2025/26 Report by Audit Scotland (copy herewith 26/68) Perth and Kinross Council Draft Annual Audit Plan 2025-26 (280Kb) 5 Internal Audit Update Report by Chief Internal Auditor (copy herewith 26/69) Internal Audit Update (124Kb) Appendix 1 - Internal Audit Activity (35Kb) 6 Internal Audit - 25-09 Petty Cash (copy herewith 26/70) Internal Audit - 25-09 Petty Cash (110Kb) 7 Internal Audit - 25-05 Housing Regulator Submission (copy herewith 26/71) Internal Audit - 25-05 - Housing Regulator Submission (138Kb) 8 Internal Audit Follow Up Report by Chief Internal Auditor (copy herewith 26/72) Internal Audit Follow Up (119Kb) Appendix 1 - Actions with a completion date up to January 2026 which have yet to be completed (38Kb) Private Items P1 Internal Audit Follow Up - Appendix 2 - Actions with a completion date up to January 2026 which have yet to be completed Exempt Reason 15 - The identity of a protected informant. Appendix 2 - Actions with a completion date up to January 2026 which have yet to be completedExempt Reason 15 - The identity of a protected informant. Additional Meeting Documents Minute of Meeting of Audit and Risk Committee of 23 March 2026 (112Kb) Minute - Appendix 1 - Private Members Attendance Attended - Committee Members Name Councillor Liz Barrett Councillor Bob Brawn Councillor Andy Chan Councillor Ken Harvey 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 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: S Walker, Strategic Lead – Finance and Business Support; J Ridgway and S Welch (Finance and Business Support); M Smith (Housing and Communities); L Colledge (Customer and Digital Services); S Thompson (Health and Social Care Partnership); J Clark, K Molley, A Brown and M Pasternak (Legal and Governance). Also in Attendance: R Browne and P Bryan (Audit Scotland).