Meeting Details

Live Broadcast

Audit and Risk Committee - 29 June 2026

Meeting Summary

Committee:

Audit and Risk Committee

Date/Time:

29 Jun 2026 - 13:00 to 16:00

Status:

Scheduled

Venue:

the Council Chamber

Add to my Calendar

Documents
Members Attendance
Other Attendees
Declarations of Interests

Documents

Agenda Contents (236Kb)
Agenda Document Pack - Audit and Risk Committee - 29/06/2026 (12810Kb)

Agenda

Committee Members

Public Items

1 Welcome and Apologies

2 Declarations of Interest

3 Minute of Meeting of Audit and Risk Committee of 23 March 2026 for Approval

(copy herewith)

Minute of Meeting of Audit and Risk Committee of 23 March 2026 for Approval (135Kb)
1. Appendix 1
  - Exempt Reason 15 - The identity of a protected informant.

4 Outstanding Business Statement

(copy herewith 26/189)

Outstanding Business Statement (86Kb)
1. Appendix 1
  - Exempt Reason 15 - The identity of a protected informant.

5 Unaudited 2025/26 Annual Accounts (Draft)

Report by Chief Finance Officer (copy herewith 26/190)

Unaudited 2025/26 Annual Accounts (Draft) (198Kb)
1. Appendix 1 - Unaudited 2025-26 Annual Accounts (Draft) (6358Kb)

6 Perth and Kinross Council Best Value Thematic Work - Asset Management

Report by Audit Scotland (copy herewith 26/191)

Perth and Kinross Council Best Value Thematic Work - Asset Management (377Kb)

7 Internal Audit Follow Up

Report by Chief Internal Auditor (copy herewith 26/192)

Internal Audit Follow Up (220Kb)
1. Appendix 1 - Actions with a completion date up to April 2026 which have yet to be completed (134Kb)

8 Internal Audit Update

Report by Chief Internal Auditor (copy herewith 26/193)

Internal Audit Update (215Kb)
1. Appendix 1 - Internal Audit Activity (103Kb)

9 Internal Audit Report - 25-04 Health and Safety

(copy herewith 26/194)

Internal Audit Report - 25-04 - Health and Safety (411Kb)

10 Internal Audit Report - 25-07 Insurance

(copy herewith 26/195)

Internal Audit Report - 25-07 - Insurance (576Kb)

11 Internal Audit Report - 24-04 Affordable Housing

(copy herewith 26/196)

Internal Audit Report - 24-04 - Afforrdable Housing (372Kb)

12 Internal Audit Annual Report and Internal Audit Opinion 2025/26

Report by Chief Internal Auditor (copy herewith 26/197)

Internal Audit Annual Report and Internal Audit Opinion 2025-26 (238Kb)

13 Internal Audit Mandate and Charter

Report by Chief Internal Auditor (copy herewith 26/198)

Internal Audit Mandate and Charter (212Kb)
1. Appendix 1 - Internal Audit Mandate & Charter (207Kb)

14 Internal Audit Strategy and Plan 2026/27

Report by Chief Internal Auditor (copy herewith 26/199)

Internal Audit Strategy and Plan 2026-27 (237Kb)

15 National Fraud Initiative 2024/25 Outcomes

Report by Chief Internal Auditor (copy herewith 26/200)

National Fraud Initiatives 2025-26 Outcomes (230Kb)

16 Strategic Risk Annual Report

Report by Strategic Lead - Legal and Governance (copy herewith 26/201)

Strategic Risk Annual Report (270Kb)
1. Appendix 1 - Strategic Risk Annual Report (1437Kb)

Private Items

P1 Strategic Risk Annual Report - SR06

Strategic Risk Annual Report - SR06 - Private

P2 Internal Audit Follow Up - Appendix 2 - Actions with a completion date up to April 2026 which have yet to be completed

Exempt Reason 6 - Information relating to the financial or business affairs of any particular person (other than the authority).
Exempt Reason 15 - The identity of a protected informant.

Appendix 2 - Actions with a completion date up to April 2026 which have yet to be completed - Private

P3 Parkdale Progress Update

Exempt Reason 15 - The identity of a protected informant.

Parkdale Progress Update - 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

Name	Reason for Sending Apology	Substituted By
No apology information has been recorded for the meeting.

Absent

Name	Reason for Absence	Substituted By
No absentee information has been recorded for the meeting.

Declarations of Interests

Member Name	Item Ref.	Details	Nature of Declaration	Action
No declarations of interest have been entered for this meeting.

Other Attendees

Visitor Information is not yet available for this meeting