Decision Maker: Audit Committee

Outcome: Agreed

Is Key Decision?: No

Is Callable In?: No

Date of Decision: September 24, 2025

Purpose: The purpose of this report is to advise the Committee of the outcomes of completed audits. Global 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:       Internal Audit Report 2531 – Roads Year End Stock Take – Assured. Agreed to monitor the progress through Internal Audit Update Report and report back to Audit Committee after implementation of the new system.     Internal Audit Report 2528 – Capital Plan – Assured.     Internal Audit Report 2526 – Community Asset Transfers –Assured.     Internal Audit Report 2602 – Councillors Payroll & Expenses –Assured.     Internal Audit Report 2601 – Business Case Process – Assured     Internal Audit Report 2604 – Nestrans Programme of Work – Assured   Officers to provide information regarding the delay and its underlying causes in relation to the Service Level Agreement.   Internal Audit Report 2527 – Route Map 2030 and Beyond –Not Assured. Commence Stage 1 of Committee Review Process.   M: Cllr Cassie / Cllr Grant to refer this matter to Infrastructure Services Committee to commence Stage 1 of the Committee Review Process for all points raised within the audit.   A: Cllr Owen / Cllr Mason to refer this matter to Infrastructure Services Committee to commence Stage 1 of the Committee Review Process for the Committee to focus on in-depth investigation into the fleet and carbon emissions linked to the capital plan. M: 10 A: 2 No Vote:1