Audit And Risk Management Sub-committee - 07/06/2010

At a MEETING of the AUDIT AND RISK MANAGEMENT SUB-COMMITTEE OF THE POLICY AND RESOURCES COMMITTEE held at Dundee on 7th June, 2010.

APPENDIX I

Present:-

BAILIES

COUNCILLORS

In Attendance:-

Alistair CRAIK, Audit Scotland.

Bailie Willie SAWERS, Convener, in the Chair.

Unless marked thus * all items stand delegated.

I EXTERNAL AUDIT REPORTS

There was submitted Report No 317-2010 by the Senior Audit Manager advising the Sub-Committee the External Audit reports finalised since the last Sub-Committee and the Annual Audit Plan for 2009/2010.

The Sub-Committee agreed each of the individual reports.

II AN OVERVIEW OF LOCAL GOVERNMENT IN SCOTLAND 2009

There was submitted Report No 295-2010 by the Director of Finance providing the Sub-Committee with a summary of the above national study that had recently been undertaken by Audit Scotland on behalf of the Accounts Commission.

The Sub-Committee agreed to note the key findings arising from the national study, including Appendix 1 which identified a range of key issues for elected members to help them to consider and assess how key issues were being dealt with and, in particular, to identify where further action may be required.

III IMPROVING PUBLIC SECTOR EFFICIENCY

There was submitted Report No 296-2010 by the Director of Finance providing the Sub-Committee with a summary of the above national study that had been jointly undertaken by Audit Scotland on behalf of the Auditor General for Scotland and the Accounts Commission.

The Sub-Committee agreed to:-

(i) note the information contained within the report and the attached national study including the supplementary good practice checklist; and

(ii) instruct the Director of Finance to assess the Council's existing arrangement for improving efficiency based on the information contained in the good practice checklist and report the findings of this review to the Council's Improvement and Efficiency Board thereafter.

IV INTERNAL AUDIT REPORTS

There was submitted Report No 305-2010 by the Chief Internal Auditor providing the Sub-Committee with a summary of the Internal Audit reports finalised since the last Sub-Committee.

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

V INTERNAL AUDIT REPORT (DUNDEE COMMUNITY HEALTH PARTNERSHIP): JOINT WORKING AND ACCOUNTABILITY

There was submitted Report No 306-2010 by the Director of Finance providing the Sub-Committee with the Internal Audit report relating to a review within Dundee Community Health Partnership which had been finalised since the last Sub-Committee.

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

VI NATIONAL FRAUD INITIATIVE 2008/2009

There was submitted Report No 324-2010 by the Director of Finance advising the Sub-Committee of the outcome of the Council's participation in the National Fraud Initiative 2008/2009.

The Sub-Committee agreed to:-

(i) note the overview of the financial outcomes contained in Appendix 1 to the report;

(ii) note the Audit Scotland National Report National Fraud Initiative in Scotland - Making an Impact; and

(iii) instruct Dundee City Council to participate fully in the 2010/2011 National Fraud Initiative including the computer matching of discretionary datasets.

The Committee resolved under Section 50(A)(4) of the Local Government (Scotland) Act 1973 that the press and public be excluded from the meeting for the undernoted items of business on the grounds that they involved the likely disclosure of exempt information as defined in paragraph 8 of Part I of Schedule 7A of the Act.

VII INTERNAL AUDIT REPORT

There was submitted Report No 307-2010 by the Chief Internal Auditor providing the Sub-Committee with a summary of the Internal Audit reports finalised since the last Sub-Committee.

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

VIII MISAPPROPRIATION OF INCOME

There was submitted Report No 297-2010 by the Chief Internal Auditor providing the Sub-Committee with a summary of an investigation into income misappropriation.

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

Willie SAWERS, Convener.

APPENDIX II

REVISED MEMBERSHIP OF DUNDEE PARTNERSHIP MANAGEMENT GROUP 2010

APPENDIX III