Here is a summary of the scheduled discussions for the Audit, Risk and Scrutiny Committee meeting on 11 September 2025.

The committee was scheduled to discuss risk management, legal obligations, scrutiny, external audit, and internal audit. This included annual reports on business continuity and information governance, reports on the use of investigatory powers, decisions by the Scottish Public Services Ombudsman, and updates on internal audit activities.

Risk Management

Business Continuity Annual Report

The committee was scheduled to review the annual assurance report on the council's business continuity arrangements. These arrangements are required for compliance as a Category 1 responder under the Civil Contingencies Act 2004. The report noted activities undertaken in 2024 and planned for 2025 to review, exercise, and improve these arrangements.

The report pack stated that the council's business continuity arrangements aim to:

increase the Council's resilience and minimise as far as is practicable the possible risk of disruption to Council services, particularly critical services.

Information Governance Management Annual Report

The committee was scheduled to receive an annual report on the council's information governance performance. This included changes implemented through the council's information assurance improvement plan.

The report pack stated that ensuring proper use and governance of the council's information and data is an ongoing activity due to:

New and changing legislation, systems, staff, and ways of doing business, as well as new and emerging cyber threats all shape and change the environment within which the Council operates in relation to effective use and governance of its information and data.

Legal Obligations

Use of Investigatory Powers

The committee was scheduled to review a quarterly report on the council's use of investigatory powers, as defined in the Regulation of Investigatory Powers (Scotland) Act 2000 (RIPSA) and the Investigatory Powers Act 2016 (IPA). These powers enable the council to conduct covert surveillance and acquire communications data for lawful purposes. The report covered the period from 16 June 2025 to 1 September 2025.

Investigation report into Incorrect Political Listing

The committee was scheduled to receive a security incident report regarding the incorrect listing of a councillor's political party on the council's website on 15 August 2025. The report, INC0265306 - Incorrect Member Listing, details the findings of the investigation, additional controls being implemented, and the timeline for a system upgrade expected by the end of 2025.

Scrutiny

SPSO Decisions, Inspector of Crematoria Complaint Decisions

The committee was scheduled to receive information on decisions made by the Scottish Public Services Ombudsman (SPSO) and the Inspector of Burial, Cremation and Funeral Directors related to Aberdeen City Council. This was intended to provide assurance that complaints and Scottish Welfare Fund applications are being handled appropriately.

External Audit

Update on Accounts Commission s.102 report on Council Tax Fraud

The committee was scheduled to receive an update on the implementation of recommendations from the Accounts Commission following a section 102 report on council tax fraud. The report followed a report to the Council, CORS/25/031, on 17 February 2025.

Internal Audit

Internal Audit Charter

The committee was scheduled to consider and approve the Internal Audit Charter. The charter sets out the purpose, mandate, and scope of internal audit, aligning with the Global Internal Audit Standards (GIAS).

Internal Audit Update Report

The committee was scheduled to receive an update on the work of internal audit since the last report. The update included progress against the approved internal audit plans and follow-up on audit recommendations.

Internal Audit Reports

The committee was scheduled to review and discuss the following internal audit reports:

Purchase Cards - AC2601

The objective of this review was to ensure purchase cards and associated expenditure is adequately recorded and controlled.

The report pack stated that during the 2024/25 financial year:

a total of 556 cardholders made 21,021 purchases using purchase cards, amounting to approximately £780k.

Bond Governance - AC2606

The objective of this audit was to obtain assurance over the governance arrangements in relation to the council's bonds.

Early Learning and Childcare Setting Visits - AC2605

The objective of this audit was to ensure establishments have adequate procedures in place to manage the financial aspects of the establishment and comply with the council's financial regulations.