The Audit Committee of Aberdeenshire Council was scheduled to consider a range of financial and governance matters. Key discussions were scheduled to focus on the audited annual accounts for 2025/26, internal audit reports, and the council's approach to risk management and its Route Map to 2030 and Beyond strategy.

Public Sector Equality Duty

The committee was scheduled to consider its legal duty under section 149 of the Equality Act 2010. This duty requires the council to have due regard to the need to eliminate discrimination, harassment and victimisation, advance equality of opportunity between those who share a protected characteristic and those who do not, and foster good relations between those who share a protected characteristic and those who do not. Where an Integrated Impact Assessment (IIA) was provided, the committee was scheduled to consider its contents and take them into account when reaching a decision.

Audited Annual Accounts 2025/26 for Aberdeenshire Council and Charitable Trusts

The committee was scheduled to review the audited annual accounts for Aberdeenshire Council and its charitable trusts for the financial year 2025/26, along with the External Auditor's Annual Audit Report. The report was expected to confirm that the financial statements give a true and fair view of the council's financial position. Recommendations were scheduled to be considered regarding the council's approach to Best Value, partnership working, service performance reporting, and the Annual Governance Statement. An action plan for areas identified for improvement was also scheduled to be discussed.

Internal Audit Update Report

An update on the work of Internal Audit since the last report was scheduled to be presented. This was to include details of progress against the approved Internal Audit plan, the status of audit recommendations, and other relevant matters for the committee's awareness. Three audits were scheduled to have been finalised, with five audit recommendations closed and three progressing for future follow-up.

Internal Audit Reports

The committee was scheduled to consider the outcomes of completed audits. These included reports on:

• Peterhead Community Campus: This audit was scheduled to provide assurance over the project's governance, budget monitoring, engagement, procurement, and contract management. The report was expected to note that while the project had faced significant challenges, including delays and cost increases, current governance and control arrangements were considered to provide reasonable assurance for future delivery.
• Adventure Activities Licence: This audit was scheduled to provide assurance over the council's compliance with its Adventure Activities Licence. While a framework for managing adventurous activities was in place, the report was expected to identify areas for enhancement in governance, policies, procedures, training, planning, risk assessments, staff competence, equipment, emergencies, and volunteer management.
• Payment Controls: This audit was scheduled to provide assurance over the council's approach to payment controls. While a generally sound system was in place, the report was expected to highlight areas for enhancement in the Counter Fraud Strategy Action Plan, Accounts Payable system access, supporting records, invoice automation, bank account verification, payment errors, sub-system interface reconciliations, and budget monitoring.

Internal Audit Reports (Deferred)

A report on the Place Strategy Implementation was scheduled to be presented, which had been deferred from a previous meeting to allow for a more detailed action plan and updated response. This audit was expected to provide assurance over the council's approach to implementing its Place Strategy. The report was scheduled to highlight significant weaknesses in governance, project management, oversight, training, service operational plans, place plan development, and budget setting and monitoring, leading to a 'Limited' assurance assessment.

Committee Review Process Stage 2: Internal Audit Report 2527 - Route Map To 2030 And Beyond

This report was scheduled to provide a detailed assessment of Internal Audit Report 2527, focusing on the Route Map To 2030 And Beyond. It was expected to present information gathered at a workshop held on 26 August 2026, with the aim of providing answers to associated questions within the Stage 2 scrutiny process. The committee was to consider recommendations and agree future improvement actions, deciding whether to conclude the review process or proceed to Stage 3 (Investigation). The report was expected to note significant progress in implementing the Route Map, with most actions completed, but with one outstanding recommendation relating to the development of a SMART, multi-year plan to support the council's journey to Net Zero by 2045.

Annual Whistleblowing Report 2025/2026

The committee was scheduled to receive an annual update on Whistleblowing disclosures made to the council for the year 2025/2026. This report was to ensure compliance with the council's Disclosure of Information (Whistleblowing) Policy and satisfy Audit Scotland's recommendation for a register and annual report on whistleblowing activity. The report was expected to confirm the number and type of disclosures received.

Scottish Public Services Ombudsman (SPSO) Annual Complaints Performance Report 2025/2026

The committee was scheduled to consider and approve the council's annual report on its performance in handling complaints, as required by the SPSO. This report was expected to detail complaint numbers, types, closure times, outcomes, and organisational learning.

Statement of Outstanding Business

A statement of outstanding business was scheduled to be presented, providing an update on the progress of all outstanding actions arising from previous meetings.

Internal Audit Update Report

This report was scheduled to provide the committee with an update on Internal Audit's work since the last update, including progress against the approved Internal Audit plan, audit recommendations follow-up, and other relevant matters.

Statement of Outstanding Business

The committee was scheduled to consider the statement of outstanding business, which provides an update on actions arising from previous meetings.

Committee Review Process Stage 2: Internal Audit Report 2527 - Route Map To 2030 And Beyond

This report was scheduled to present a detailed assessment of Internal Audit Report 2527, focusing on the Route Map To 2030 And Beyond. It was expected to include information gathered at a workshop and outline recommendations for future improvement actions. The committee was to decide whether to conclude the review process or proceed to Stage 3.

Audited Annual Accounts 2025/26 for Aberdeenshire Council and Charitable Trusts and Annual Audit Report 2025/26

The committee was scheduled to consider the audited annual accounts for Aberdeenshire Council and its charitable trusts for the financial year 2025/26, along with the External Auditor's Annual Audit Report. This included reviewing the financial position, performance, and any audit adjustments or recommendations. The report was expected to confirm an unmodified audit opinion, indicating that the financial statements give a true and fair view.

Annual Whistleblowing Report 2025/2026

This report was scheduled to provide an annual update on whistleblowing disclosures made to the council during the 2025/2026 financial year, ensuring compliance with the council's policy and Audit Scotland's recommendations.

Scottish Public Services Ombudsman (SPSO) Annual Complaints Performance Report 2025/2026

The committee was scheduled to consider and approve the council's annual report on its performance in handling complaints, as required by the SPSO. This report was expected to detail complaint numbers, types, closure times, outcomes, and organisational learning.

Audit Committee Forward Planner 2026-27 Update

An updated Audit Committee Forward Planning Timetable for 2026-2027 was scheduled to be presented, outlining when reports would be presented to the committee.

Audit Committee PSIF Self Evaluation Report and Improvement Plan 2026

The committee was scheduled to consider and comment on the 2026 PSIF self-evaluation report, which provided key findings from a Public Service Improvement Framework (PSIF) self-assessment. The report was expected to highlight areas of strong performance and identify areas for improvement, with proposed actions to be incorporated into the Corporate Improvement Plan.

Corporate Improvement Plan - Bi-annual Update

A bi-annual update of the Corporate Improvement Plan was scheduled to be presented for the committee's consideration as part of its scrutiny role. This would highlight progress across the plan, including completed actions and any outstanding items.

Best Value Audit Report and Action Plan

The committee was scheduled to consider a report seeking approval to add proposed actions, identified to address transformation expectations within the Best Value Accounts Commission audit report, to the Corporate Improvement Plan. This report aligned with wider financial sustainability objectives.

External Audit - Sector Update Report

An External Auditor's Progress Report and Sector Update was scheduled to be presented, advising the committee of the implications for Aberdeenshire Council. This was expected to cover the progress of the 2025-26 external audit, ongoing audit risks, and broader sector themes.

External Audit - 2025/26 Best Value Thematic Report - Asset Management

The committee was scheduled to consider the External Auditor's Best Value Thematic Report for 2025/26 on Asset Management, including a proposed Improvement Plan. This report was expected to set out how well the council was managing its assets, achieving corporate objectives, and responding to challenges around financial sustainability and climate change.

Scrutiny Referral to Education and Children's Services Committee - IA 2525

A report was scheduled to provide an update on a scrutiny referral to the Education and Children's Services Committee concerning Internal Audit Report 2525. This would advise whether the Education and Children's Services Committee had determined it had sufficient assurance in the matter.

Progress with Outstanding Actions from Audit Committee as at Meeting on 29 October 2026

A statement detailing the progress with outstanding actions from previous Audit Committee meetings was scheduled to be presented. This would provide an update on the current position of agreed actions, the services required to take action, and the progress made to date.