Decision Maker: Audit Committee

Outcome: Agreed

Is Key Decision?: No

Is Callable In?: No

Date of Decision: May 29, 2025

Purpose: The purpose of this report is to advise the Committee of the outcomes of completed audits. Public Sector 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: Not assured. Commence Stage 1 of Committee Review Process with report back to Audit Committee on 30/10/2025 with an update coming back to the Committee in September monitoring report.