Audit And Risk Management Sub-committee - 28/09/2009

At a MEETING of the AUDIT AND RISK MANAGEMENT SUB-COMMITTEE OF THE POLICY AND RESOURCES COMMITTEE held at Dundee on 28th September, 2009.

APPENDIX I

Present:-

BAILIES

Willie SAWERS

George REGAN

COUNCILLORS

Jimmy BLACK	Bob DUNCAN	Kevin KEENAN
	Ken GUILD

In attendance:-

Pearl TATE

Bailie Willie SAWERS, Convener, in the Chair.

Unless marked thus * all items stand delegated.

I EXTERNAL AUDIT REPORTS

There was submitted Report No 479-2009 by the Senior External Audit Manager on the External Audit reports finalised since the last Sub-Committee.

The Sub-Committee agreed each of the individual reports detailed and noted the submission of the SPI's and grant claims.

II REVIEW OF PREVIOUS YEARS EXTERNAL AUDIT REPORT ACTION PLANS

There was submitted Report No 420-2009 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 information contained in the report and also Appendix A updating progress on implementing previously agreed recommendations.

III 2008/2009 INTERNAL AUDIT ANNUAL REPORT

There was submitted Report No 480-2009 by the Chief Internal Auditor advising the Sub-Committee of the Internal Audit Annual Report for 2008/2009 which summarised the activities of the Council's Internal Audit Service for that 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.

IV INTERNAL AUDIT REPORTS

There was submitted Report No 481-2009 by the Chief Internal Auditor providing the Sub-Committee with a summary of the Internal Audit Reports finalised since the last Sub-Committee.

Members of the Sub-Committee agreed to note the information contained within the report.

V INTERNAL AUDIT REPORTS - SUMMARY OF PROGRESS ON THE IMPLEMENTATION OF RECOMMENDATIONS

There was submitted Report No 482-2009 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.