Documents
Agenda
Standard Items
Hybrid Meeting
Please note that this meeting is scheduled to be held in the Council Chambers. However, it is a hybrid meeting and arrangements have been made for members to join the meeting remotely should they wish.
Webcasting of Meeting
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Prior to the commencement of the meeting the Convener intimated that this meeting of the
Board would be filmed for live or subsequent broadcast via the Council's internet site.
Members of the Press and Public
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Section 1
Apologies
Apologies from members.
Declarations of Interest and Transparency Statements
Members are asked to declare an interest or make a transparency statement in any item(s) on the agenda and to provide a brief explanation of the nature of the interest or the transparency statement.
There were no declarations of interest or transparency statements intimated prior to
the commencement of the meeting.
Section 2
Report by Chief Auditor.
1
There was submitted a report by the Chief Auditor relative to the 2024/25 risk-based Annual Internal Audit Plan which had been developed in line with the requirements of the Public Sector Internal Audit Standards.
The Plan took account of the outcomes of the internal corporate and service risk identification and evaluation processes and the current business environment. In addition to undertaking work which would provide assurance on the robustness of key internal controls, the Plan sought to reflect the key priorities and challenges for the Council.
The report set out the methods that had been employed to facilitate production of the Plan and the influencing factors that had been considered in the assessment of the current business environment and the priority areas of audit. A copy of the Annual Internal Audit Plan 2024/25 was appended to the report.
DECIDED:
(a) That the content of the risk-based audit plan for 2024/25 be approved; and
(b) That it be noted that the progress of the 2024/25 annual audit plan and summaries of the findings from each audit assignment would be reported to the Board on a quarterly basis.
Report by Director of Finance & Resources.
2
There was submitted a report by the Director of Finance & Resources relative to the External Audit Plan 2023/24, a copy of which was appended to the report.
The report intimated that the external auditor Azets had submitted an Audit Plan which outlined the approach to the audit of the 2023/24 financial statements of the Council and the Coats Observatory Trust in order to assess whether they provided a true and fair view of the financial position of the Council, and also whether they had been prepared in accordance with proper accounting practice.
The Plan outlined the responsibilities of Azets and the Council, their assessment of key challenges and risks, and the approach and timetable for completion of the audit. The report also advised of a 6% increase in audit fees for the Council and the Coats Observatory Trust.
DECIDED: That the content of the attached report, including the proposed audit fees for the Council and the Coats Observatory Trust be noted.
Report by Chief Auditor.
3
There was submitted a report by the Chief Auditor relative to the Council’s Code of Corporate Governance.
It was noted that the Chief Executive had responsibility for reporting annually to the Board in compliance with the Code and any changes to the Code that might be necessary to maintain it and ensure its effectiveness in practice. In addition, the Council’s Chief Auditor had responsibility to review independently and report to the Board annually to provide assurance on the adequacy and effectiveness of the Code and the extent of the Council’s compliance.
The report intimated that Internal Audit had reviewed the effectiveness of the revised Code which operated during 2023/24 and confirmed that the Council complied with its requirements and that it was evident that the Code had been subject to review and updating.
The Chief Executive had endorsed the Chief Auditor’s recommendation that the local Code should continue to be subject to annual review to ensure that it continued to reflect developments and best practice in governance.
DECIDED: That the report be noted.
Section 3 Heading
MONITORING & REVIEWING SERVICE DELIVERY PERFORMANCE POLICIES AND PRACTICE
Section 3
Report by Chief Executive.
4
There was submitted a monitoring report by the Chief Executive relative to Dargavel Primary School.
The report advised that following the findings of an independent review into the circumstances of the errors in planning and delivery of primary school provision in the Dargavel area, a SMART action plan was developed detailing the Council’s response with a commitment that updates on the plan would be provided to the Audit, Risk & Scrutiny Board going forward. A copy of the actions from the independent review was attached to the report as Appendix 1, Appendix 2 set out the Council’s response and planned actions and Appendix 3 set out the planned actions from the Cross Party Working Group.
DECIDED:
(a) That the update provided in Appendix 1 in relation to the Council’s response actions to the independent review be noted;
(b) That the plan provided in Appendix 2 in relation to the Council’s response actions to the s.102 report; and
(c) That the plan provided in Appendix 3 in relation to the report by the Council's Cross Party Working Group be noted.
Report by Director of Finance & Resources.
Report by Director of Finance & Resources.
6
There was submitted a report by the Director of Finance & Resources relative to the self-assessment and action plan arising from the Dargavel Independent Review and to the outcome from the two development sessions held for members of the Audit, Risk & Scrutiny Board.
The report advised that in response to the Dargavel Primary School Independent Review and recommendations made by the Council’s external auditors, the Council agreed to undertake an assessment of the Audit Risk and Scrutiny Board against CIPFA’s published good practice guide for audit committees. Members participated in two development sessions, on 19 January and 26 February 2024 and the report highlighted the outcome from those development sessions and identified the required changes to the Council’s governance arrangements.
DECIDED:
(a) That the content of the report, being the outcome of the self-assessment against the CIPFA guidance for effective Audit Committees and the two development sessions be noted;
(b) That the Action Plan resulting from the self-assessment against the CIPFA guidance for effective Audit Committees be agreed, that the progress made in implementing the actions arising be noted and that it be agreed that the Action Plan be submitted to the Council for noting;
(c) That the proposed revisions to the Terms of Reference for the Audit, Risk and Scrutiny Board be recommend to Council for approval;
(d) That the proposed revisions to the Guidelines for the Operation of the Audit, Risk and Scrutiny Board be recommended to Council for approval;
(e) That the proposed revisions to the Role Descriptions for Councillors, Senior Councillors and Leader of the Council be recommended to Council for approval; and
(f) That the content of the proposed training and development programme for members of the Audit, Risk and Scrutiny Board be noted.
Report by Chief Executive.
Report by Director of Finance & Resources.
8
There was submitted a report by the Director of Finance & Resources relative to the Audit Scotland Local Government in Scotland Financial Bulletin 2022/23.
The report assessed the financial position of Scotland’s councils during 2022/23 and the future outlook for services. The report noted that councils had less money to spend in real terms in 2022/23 and that the level of funding gap within Scottish councils increased significantly during this period, owing to pressures including increased demand for services, inflation and the cost-of-living.
The Accounts Commission also noted within the report that capital budgets were also significantly strained, risking impacts on the maintenance of key public buildings and infrastructure, for example schools, libraries and roads.
The report advised that Renfrewshire Council’s financial position was outlined most recently in a report to Council on 29 February 2024, which reaffirmed that inflation, fuel and food price rises and construction costs, as well as an increased demand for services, was projected to result in a £45-50 million funding gap over the medium term.
DECIDED: That the findings and recommendations of the Local Government in Scotland: Financial Bulletin 2022/23, attached as Appendix 1 to the report be noted.
Report by Director of Finance & Resources.
Section 4
Report by Director of Finance & Resources.
Report by Director of Finance & Resources.
Report by Lead Officer.
12
Under reference to item 5 of the Minute of the meeting of this Board held on 22 August 2022, there was submitted a report by the Lead Officer relative to the Board's review of Neighbour Disputes.
The report reviewed the current disposals/actions that were available to the Council and others to resolve neighbour disputes and antisocial behaviour, including legislation and regulatory powers.
DECIDED: That the progress contained within the report be noted.
Section 5
EXCLUSION OF PRESS AND PUBLIC
The Board may by resolution exclude the press and public from the meeting during consideration of the following items of business as it is likely, in view of the nature of the business to be transacted, that if members of the press and public are present, there could be disclosure to them of exempt information as defined in paragraph 1 of Part I of Schedule 7A of the Local Government (Scotland) Act, 1973.
The Board resolved that the press and public be excluded from the meeting during consideration of the following item of business as it was likely, in view of the nature of the business to be transacted, that if members of the press and public were present, there would be disclosure to them of exempt information as defined in paragraph 1 of Part I of Schedule 7A of the Local Government (Scotland) Act 1973.
Exempt Item
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13
Summary of Outstanding Internal Audit Recommendations
Report by Chief Auditor.
13
There was submitted an annual report by the Chief Auditor advising members of audit recommendations where agreed actions had not been effectively implemented by the date agreed.
The report provided the updated position of those critical recommendations that had been followed up during 2023/24 but had not yet been fully implemented by service management.
DECIDED: That the position with regard to the outstanding recommendations indicated within the report be noted.
Attendance
Declarations of Interests
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