Purpose

The purpose of this report is to advise the
Committee of the outcomes of completed audits. Global Internal
Audit Standards require that Internal Audit report the results of
its activities to the Board. In Aberdeenshire Council, this is the
Audit Committee. This report helps satisfy the
requirement.

Content

 
 
 
Internal Audit Report 2531 – Roads
Year End Stock Take – Assured. Agreed to monitor the
progress through Internal Audit Update Report and report back to
Audit Committee after implementation of the new system.
 
 
Internal Audit Report 2528 – Capital
Plan – Assured.
 
 
Internal Audit Report 2526 –
Community Asset Transfers –Assured.
 
 
Internal Audit Report 2602 –
Councillors Payroll & Expenses –Assured.
 
 
Internal Audit Report 2601 – Business
Case Process – Assured
 
 
Internal Audit Report 2604 – Nestrans
Programme of Work – Assured
 
Officers to provide information regarding the
delay and its underlying causes in relation to the Service Level
Agreement.
 
Internal Audit Report 2527 – Route
Map 2030 and Beyond –Not Assured. Commence Stage 1 of
Committee Review Process.
 
M: Cllr Cassie / Cllr Grant to refer this
matter to Infrastructure Services Committee to commence Stage 1 of
the Committee Review Process for all points raised within the
audit.
 
A: Cllr Owen / Cllr Mason to refer this matter
to Infrastructure Services Committee to commence Stage 1 of the
Committee Review Process for the Committee to focus on in-depth
investigation into the fleet and carbon emissions linked to the
capital plan.
M: 10
A: 2
No Vote:1