Documents
Agenda
Standard Items
Members of the Press and Public
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Section 1
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
This meeting will be filmed for live or subsequent broadcast via the Council’s internet site – at the start of the meeting the Convener will confirm if all or part of the meeting is being filmed. To find the webcast please navigate to
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.
Section 2
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.
Section 3
Report by Chief Auditor.
1
There was submitted a report by the Chief Auditor relative to the requirement in terms of the Public Sector Internal Audit Standards (PSIAS) that Internal Audit communicated the results of each engagement to the Board. The appendix to the report detailed the category of assurance, service, assurance rating and gave recommended risk ratings for each engagement as either critical, important, good practice or service improvement. A summary of the findings was also provided in relation to final reports issued for those engagements completed during the period 26 April to 30 June 2025.
DECIDED: That the summary of Internal Audit findings report for the period 26 April to 30 June 2025 be noted.
Report by Chief Auditor.
2
There was submitted a report by the Chief Auditor relative to the outcomes of audits under-taken in partner organisations. The report provided members with a summary of the internal audit arrangements within each partner body and a summary of the internal audit activity between 26 April and 30 June 2025.
DECIDED: That the audit reports and audit summaries considered by the partner bodies be noted.
Report by Chief Auditor.
3
There was submitted a report by the Chief Auditor relative to Internal Audit and Counter Fraud performance from 1 April to 30 June 2025 in terms of the delivery of the Audit Plan for the year and outlining actual performance against targets set by the Director of Finance & Resources. The report also detailed the progress made against local and national initiatives involving Internal Audit and the Counter Fraud Team during the reporting period.
DECIDED: That the Internal Audit and Counter Fraud Team progress and performance from 1 April to 30 June 2025 be noted.
Report by Chief Auditor.
4
There was submitted a report by the Chief Auditor relative to the new Global Internal Audit Standards (GIAS), introduced by the Institute of Internal Auditors (IIA), which came into force in January 2025. The report noted that auditors working in the UK public sector must follow the requirements of the Global Internal Audit Standards and the additional requirements set out in the Application Note and referred to this professional framework as Global Internal Audit Standards in the UK Public Sector. (GIAS in the UKPS). The report highlighted that Internal Audit Teams must work in accordance with the new standards from 1 April 2025 in order to build up their conformance. The outcomes of a self-assessment gap analysis exercise by the Chief Auditor and improvement actions identified were detailed within the appendix to the report.
DECIDED:
(a) That the results of the self-assessment exercise undertaken to ensure compliance with the Global Internal Audit Standards in the UK Public Sector be noted; and
(b) That the actions to be undertaken to ensure full compliance with the framework be noted.
Report by Chief Auditor.
5
There was submitted a report by the Chief Auditor relative to Audit Scotland’s report on the National Fraud Initiative (NFI) 2022/23, published in February 2025 and attached as Appendix 1 to the report. The strategy aimed to enhance the NFI through innovation, increased data access and insight, whilst maintaining the highest standards of service quality and data security. The report highlighted that by improving training and support for participants and fostering greater engagement, it would maximise fraud detection outcomes and build new counter fraud partnerships across sectors.
DECIDED: That the report from Audit Scotland on the National Fraud Strategy be noted.
Section 4 Heading
MONITORING & REVIEWING SERVICE DELIVERY PERFORMANCE POLICIES AND PRACTICE
Section 4
Report by Director of Children's Services.
6
There was submitted a report by the Director of Children’s Services relative to Audit Scotland’s report on Additional Support Learning. The report summarised the status of Additional Support for Learning (ASL) in Scotland and the challenges facing the sector. The report advised that the Audit Scotland report called on the Scottish Government to make fundamental changes to how they resourced and measure ASL.
DECIDED: That the contents of the Audit Scotland report and the implications for ASL within Renfrewshire Council be noted.
Report by Director of Finance & Resources.
7
There was submitted a report by the Director of Finance & Resources relative to the Audit Scotland publication ‘Local Government Budgets 2025/26’ published in May 2025. The report provided an overview of the publication.
DECIDED: That the contents of the report be noted.
Section 5
Exempt Item
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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.
Report by Chief Auditor.
8
There was submitted a report by the Chief Auditor relative to the requirement in terms of the Public Sector Internal Audit Standards (PSIAS) that Internal Audit reported on the findings and conclusions of audit engagements to the Board. The appendix to the report provided a summary of the findings of an internal audit investigation.
DECIDED: That the summary of Audit Reports finalised during the period from 26 April to 30 June 2025 be noted.
Attendance
Declarations of Interests
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