The Aberdeenshire Council Audit Committee is scheduled to convene on Thursday, 29 October 2026, with a key focus on reviewing the audited annual accounts for the 2025/26 financial year for both the Council and its associated charitable trusts. The meeting will also address the external auditor's annual report, providing insights into financial management, sustainability, and value for money.

Audited Annual Accounts 2025/26 and Annual Audit Report

A significant portion of the meeting is dedicated to the review and potential approval of the audited annual accounts for Aberdeenshire Council and its charitable trusts for the 2025/26 financial year. Attendees will consider the Annual Audit Report from the external auditor, Grant Thornton UK LLP, which will offer conclusions on the financial statements, wider scope aspects of the audit, and best value arrangements. The report is expected to confirm that the financial statements provide a true and fair view of the Council's financial position. The committee will also be asked to approve the wording of the Letter of Representation, a formal document provided to the external auditor.

Internal Audit Update and Reports

The committee's agenda includes an update on the work of Internal Audit, detailing progress against the approved audit plan, the closure of audit recommendations, and any outstanding actions. Several internal audit reports are scheduled for review, covering areas such as the Peterhead Community Campus project, adventure activities licensing, and payment controls. Additionally, deferred internal audit reports will be discussed, including an assessment of the 'Route Map To 2030 And Beyond' strategy.

Whistleblowing and Complaints Performance

The meeting will also receive the Annual Whistleblowing Report for 2025/2026, which will provide an overview of any disclosures made under the Council's policy. Furthermore, the Scottish Public Services Ombudsman (SPSO) Annual Complaints Performance Report for 2025/26 will be presented, detailing the Council's performance in handling resident complaints, including types of complaints, closure times, and outcomes.

Other Key Discussions

Other topics scheduled for discussion include the Statement of Outstanding Business, which tracks actions arising from previous meetings, and the Public Sector Equality Duty, reminding members of their legal obligations under the Equality Act 2010 when making decisions. The committee will also review the Audit Committee Forward Planner for 2026-2027, outlining the schedule for future reports and activities.