Councillor Moray Grant

The Audit Committee of Aberdeenshire Council agreed the External Auditor's Best Value Thematic 2025/26 Report on Asset Management on 10 September 2026. The committee agreed to consider and comment on the report and review and agree the proposed actions in the Improvement Action Plan. The agreed actions will be included within the Council's Corporate Improvement Plan for monitoring.

The Aberdeenshire Audit Committee agreed to the outcomes of several internal audit reports on 10 September 2026. The committee noted that the Alcohol and Drugs Partnership matter would be referred to the IJB Audit and that comments from the Audit Committee would be fed through. The ECS Procurement report was not assured and was referred to the ECS Committee to commence Stage 1 of the Committee Review Process.

The Aberdeenshire Audit Committee agreed the updated Audit Committee Forward Planning Timetable for 2026-2027 on 10 September 2026. The timetable details when reports will be presented to the committee.

The Audit Committee of Aberdeenshire Council agreed to incorporate transformation actions identified in the Best Value Account Commission audit report into the council's corporate improvement plan on 10 September 2026. The committee agreed to incorporate transformation actions identified as part of the wider council corporate improvement plan. The decision included agreeing to incorporate transformation actions identified as part of the wider council corporate improvement plan.