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. 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