Audit And Risk Management Sub-committee - 22/09/2008

At a MEETING of the AUDIT AND RISK MANAGEMENT SUB-COMMITTEE OF THE POLICY AND RESOURCES COMMITTEE held at Dundee on 22nd September, 2008.

APPENDIX IV

Present:-

Bailie Willie SAWERS

COUNCILLORS

In Attendance:-

Pearl Tate, Senior Audit Manager, Audit Scotland.

Councillor Kevin KEENAN, Convener, in the Chair.

Unless marked thus * all items stand delegated.

I EXTERNAL AUDIT REPORTS

There was submitted Report No 473-2008 by the Senior Audit Manager advising the Sub-Committee of the External Audit Report finalised since the last Sub-Committee meeting.

The Sub-Committee approved each of the individual reports and noted the submission of the SPIs and grant claims.

II REVIEW OF PREVIOUS YEARS EXTERNAL AUDIT REPORT ACTION PLANS

There was submitted Report No 427-2008 by the Head of Finance providing the Sub-Committee with an update on the progress on implementing recommendations from previously agreed external audit reports.

The Sub-Committee agreed to note the content of the report and further noted details on Appendix A to the report, updating progress on implementing previously agreed recommendations.

III UPDATE ON INTERNAL AUDIT ANNUAL PLAN 2008/2009

There was submitted Report No 478-2008 by the Chief Internal Auditor providing the Sub-Committee with an update on the Internal Audit Annual Plan for the 2008/2009 financial year, as detailed at Appendix A to the report.

The Sub-Committee noted the information contained within the report.

IV INTERNAL AUDIT REPORTS

There was submitted Report No 479-2008 by the Chief Internal Auditor advising the Sub-Committee of a summary of the Internal Audit Reports finalised since the last meeting.

The Sub-Committee noted the information contained within the report.

V INTERNAL AUDIT REPORTS - SUMMARY IN PROGRESS IN IMPLEMENTATION OF RECOMMENDATIONS

There was submitted Report No 480-2008 by the Chief Internal Auditor providing the Sub-Committee with an update on the progress in implementing internal audit recommendations previously reported to and agreed by management.

The Sub-Committee noted the information contained within the report.

VI 2007/2008 INTERNAL AUDIT REPORT

There was submitted Report No 481-2008 by the Chief Internal Auditor advising the Sub-Committee of the Internal Audit Annual Report for 2007/2008 which summarised the activities of the Council's Internal Audit Service for this period and provided an opinion on the overall adequacy and effectiveness of the Council's control environment.

The Sub-Committee noted the information contained within the report.

VII RISK MANAGEMENT ACTION PLAN 2008/2011

There was submitted Report No 484-2008 by the Risk and Business Continuity Manager providing the Sub-Committee with a copy of the 2008/2011 Risk Management Action Plan.

The Sub-Committee agreed that the Risk Management Action Plan be approved.

VIII TIMETABLE OF MEETINGS 2009

The Sub-Committee agreed the meeting dates which had been proposed for 2009:-

Monday, 26th January, 2009.

Monday, 1st June, 2009.

Monday, 28th September, 2009.

Kevin KEENAN, Convener.