Councillor Binks, Convener, presided.

L McIntyre, Head of Policy & Commissioning (Chief Executive's); G Hannah, Interim Head of Operations & Infrastructure (Environment & Infrastructure); A MacArthur, Head of Finance, K Locke, Risk Manager and C MacDonald, Senior Committee Services Officer (all Finance & Resources).

M Ferris and A Haahr (both Audit Scotland).

Councillors Dowling, Harte, Rodden and Sharkey.

Councillor Campbell declared a non-financial interest in Item 1 of the agenda as she worked for NHS Greater Glasgow and Clyde and indicated that it was her intention to remain in the meeting and take part in any discussion and voting thereon.

There was submitted a report by the Director of Finance & Resources relative to the audit of Annual Accounts 2017/18.

The report intimated that the audit process was now complete and the Assistant Director of Audit (Local Government) had provided an audit opinion which was free from qualification.  A copy of the annual accounts 2017/18; the annual audit report to Members and the Controller of Audit; and a copy of the accounts for charities controlled by the Council were attached as appendices to the report.

Under the Local Authority Accounts (Scotland) Regulations 2014, the Council must meet to consider the annual accounts and aim to approve those accounts for signature no later than 30 September.  The report intimated that the Audited Annual Accounts 2017/18 would be presented to Council for approval at the meeting on 27 September 2018.

DECIDED:  That it be agreed that the report and attached audited annual accounts 2017/18 be noted and recommended to the Council for approval at the meeting to be held on 27 September 2018.

There was submitted a report by the Director of Finance & Resources relative to Audit Scotland’s findings from the audit of the 2017/18 Renfrewshire Council financial statements; the findings from the audit of the annual accounts; and their other audit activity over the course of 2017/18. 

The report intimated that each year the Council's appointed external auditors (Audit Scotland) carried out an audit of the Council's financial statements and provided an opinion as to whether those statements provided a fair and true view of the financial position of the Council and its income and expenditure for the year and also whether the accounts had been prepared in accordance with the Local Government (Scotland) Act 1973.

In accordance with International Auditing Standards (ISA260) Audit Scotland were obliged to report to those charged with the governance of the organisation matters which had arisen in the course of the audit. A copy of the findings from the audit of the 2017/18 financial statements along with Audit Scotland’s findings from the audit of the annual accounts and their other audit activity over the course of 2017/18 were attached as appendices to the report.




Under the Local Authority Accounts (Scotland) Regulations 2014, the Council must meet to consider the Annual Accounts and aim to approve those accounts for signature no later than 30 September.  The report intimated that the audited financial statements would be presented to Council for approval at the meeting on 27 September 2018.  

DECIDED: That the report and attached Audit Scotland reports be noted.

There was submitted a report by the Director of Finance relative to the audited annual accounts of the Common Good Funds and charities controlled by the Council for 2017/18.

The report intimated that each year the Council's appointed external auditors (Audit Scotland) carried out an audit of the Council's financial statements of the Common Good funds and charities controlled by the Council and provided an opinion as to whether those statements provided a fair and true view of the financial position of the charities and their income and expenditure for the year and also whether they had been prepared in accordance with the relevant regulations. 

The report advised that there were no significant changes to the annual accounts required over the course of the audit process.  A copy of the 2017/18 audited Annual Accounts for the Common Good funds and charities controlled by the Council was attached as an appendix to the report.

Under the Local Authority Accounts (Scotland) Regulations 2014, the Council must meet to consider the Annual Accounts and aim to approve those accounts for signature no later than 30 September and the financial statements would be presented to Council for approval at the meeting on 27 September 2018.

DECIDED

(a) That it be agreed that the report and attached audited annual accounts for the charities controlled by the Council 2017/18 be approved for consideration to the Council meeting on 27 September 2018;

(b) That the report and attached appendix be noted.

There was submitted a report by the Director of Finance & Resources relative to Audit Scotland’s findings from the audit of the 2017/18 Common Good Funds and Charities annual accounts. 

The report intimated that each year the Council's appointed external auditors (Audit Scotland) carried out an audit of the Council's financial statements of the Common Good Funds and Charities controlled by Renfrewshire Council and provided an opinion as to whether those statements provided a fair and true view of the financial position of the Council and its income and expenditure for the year and also whether they had been prepared in accordance with the relevant regulations.

In accordance with International Auditing Standards (ISA260) Audit Scotland were obliged to report to those charged with the governance of the organisation matters which had arisen in the course of the audit. A copy of the report outlining the findings from the audit of the 2017/18 Common Good Fund and Charities financial statements was attached as an appendix to the report.

Under the Local Authority Accounts (Scotland) Regulations 2014, the Council must meet to consider the Annual Accounts and aim to approve those accounts for signature no later than 30 September and the financial statements would be presented to Council for approval at the meeting on 27 September 2018. 

DECIDED:   That the report and attached appendix be noted.

There was submitted a report by the Director of Environment & Infrastructure relative to the impact made by the Accounts Commission and Auditor General for Scotland’s performance audit “Maintaining Scotland’s Roads: A follow-up report” which was published in 2016.

The report outlined the recommendations arising from the report and summarised the implications for Renfrewshire with a progress update as to how each of the recommendations had been taken forward.

DECIDED:  That the report and the implications contained within the report be noted.

Under reference to Item 11 of the Minute of the meeting of the Audit, Risk & Scrutiny Board held on 28 August 2017, there was submitted a report by the Director of Environment & Infrastructure relative to Japanese Knotweed which had been agreed as part of the Annual Programme 2017/18.

The report outlined the seven key areas which the review sought to investigate and clarify, including the enforcement measures which were currently in place, and the powers available to the Council and others.  A copy of the easy guidance leaflet available to members of the public was appended to the report.

DECIDED:  That the report be noted.

Under reference to Item 12 of the Minute of the meeting of the Audit, Risk & Scrutiny Board held on 29 May 2018, there was submitted a report by the Lead Officer relative to the review of fly tipping in the countryside and at known fly tipping spots.


The report advised that the review was undertaken as part of the annual programme of activity for 2017/18.  The report detailed the findings and overall conclusions and a copy of the report to be submitted to Council on 27 September was attached as an appendix to the report.

DECIDED:  That it be agreed that the draft report attached as an appendix be approved for consideration by the Council on 27 September 2018.