Decision Maker: Audit Committee

Outcome: Defer

Is Key Decision?: No

Is Callable In?: No

Date of Decision: October 31, 2024

Purpose: The purpose of this report is to advise the Committee of the outcomes of completed audits. Public Sector Internal Audit Standards require the 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: Agreed overall net risk rating of Major  and to defer for one cycle for a further report to Audit Committee in December 2024.