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Audit, Risk and Scrutiny Committee - Thursday, 24th September, 2026 2.00 pm
September 24, 2026 at 2:00 pm Audit, Risk and Scrutiny Committee View on council websiteSummary
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The Audit, Risk and Scrutiny Committee of Aberdeen City Council met on Thursday 24 September 2026, resolving to exclude the press and public from part of the meeting and approving the minutes of the previous meeting. The committee also noted the content of the Committee Business Planner and received updates on various governance and audit matters.
Determination of Exempt Business
The Committee resolved to exclude the press and public from the meeting during the consideration of item 10.1, Privileged System Access,
in accordance with Section 50A(4) of the Local Government (Scotland) Act 1973. This decision was made to allow for a confidential discussion on sensitive system access information.
Minute of Previous Meeting
The Committee approved the minute of its previous meeting held on 30 June 2026. As part of this approval, it was noted that the Interim Chief Executive would ensure requested information was circulated to members, and the Executive Director of City Regeneration and Environment would arrange for an update to be provided to members regarding article 13, paragraph 3.
Committee Business Planner
The Committee noted the content of the Committee Business Planner, which outlines upcoming reports and business items for future meetings. This planner helps to ensure that the committee's work is strategically aligned and that all necessary areas are covered.
Business Continuity Planning
The Committee received an update on the Council's Business Continuity arrangements. It was noted that the Corporate Policy on Unplanned Outage would be shared via Service Update once complete. Assurance was provided on the Council's business continuity arrangements, including progress made during 2025/26 and planned improvement activities for 2026/27. These arrangements are crucial for ensuring the continued delivery of essential services during disruptive events.
Information Governance Management Annual Statement 2025-2026
The Committee noted the information provided regarding the Council's information governance performance for the period 2025-2026, as detailed in the report and its appendix. This statement provides assurance on how the Council manages and protects its information and data, in line with relevant legislation such as the UK General Data Protection Regulation and the Data Protection Act 2018.
Use of Investigatory Powers
The Committee noted the Council's use of covert surveillance activity during the third quarter (Q3) of the year. It was also noted that there were no applications to acquire communications data during this period. The Council's use of these powers is governed by the Regulation of Investigatory Powers (Scotland) Act 2000 (RIPSA) and the Investigatory Powers Act 2016 (IPA).
SPSO Decisions, Inspector of Crematoria Complaint Decisions
The Committee noted the details of the report concerning decisions made by the Scottish Public Services Ombudsman (SPSO) and the Inspector of Crematoria in relation to Aberdeen City Council. For future reports, it was noted that links would be checked prior to circulation to ensure accuracy and accessibility of information.
Internal Audit Update Report
The Committee received an update on the progress of the Internal Audit Plan. It was resolved that acronyms should be defined in full when first used in reports and associated papers. The Committee also noted the progress made by management in implementing recommendations agreed in previous Internal Audit reports.
Demand for School Places
The Committee noted the report and the attached internal audit report concerning the demand for school places. This audit reviewed the Council's approach to meeting this demand, ensuring adequate and efficient provision of school education and fair processing of placing requests.
Internal Audit Annual Report for 2025/26
The Committee noted the annual opinion for 2025/26 from Internal Audit. It was confirmed that the Chief Internal Auditor had maintained the organisational independence of Internal Audit, and that there had been no limitation to the scope of Internal Audit work during the year. The Committee also noted the outcome of Internal Audit's self-assessment against the Global Internal Audit Standards and the content of its Quality Assurance and Improvement Plan.
Privileged System Access
The Committee noted the content of the report and its attached appendix concerning privileged system access. This item was discussed in private session due to its sensitive nature.
Delegated decisions linked to this meeting
Decision summaries below are AI-generated from the council’s published record. Check the council source or the full decision page before relying on them.
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Demand for School Places - AC2704
For DeterminationThe Audit, Risk and Scrutiny Committee of Aberdeen City Council decided to note the report and the attached internal audit report on 24 September 2026.
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There are none at this time
For Determination -
Use of Investigatory Powers - CORS/26/192
For DeterminationThe Audit, Risk and Scrutiny Committee of Aberdeen City Council decided on 24 September 2026 to note the Council's use of covert surveillance activity during Q3 and to note there were no applications to acquire communications data during Q3.
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Determination of Exempt Business
For DeterminationAberdeen City Council's Audit, Risk and Scrutiny Committee decided to exclude the press and public from the meeting on 24 September 2026. This was to consider item 10.1, Privileged System Access, in terms of Section 50A(4) of the Local Government (Scotland) Act 1973.
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Privileged System Access - AC2706
For Determination -
The Audit, Risk and Scrutiny Committee of Aberdeen City Council decided on 24 September 2026 to note the details of the report. They also noted that for future reports, links would be checked prior to circulation.
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Committee Business Planner
For DeterminationThe Audit, Risk and Scrutiny Committee of Aberdeen City Council decided to note the content of the Committee business planner on 24 September 2026. The planner details reports instructed by the Committee and those expected to be submitted by functions.
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Members are requested to intimate any declarations of interest or transparency statements
For DeterminationThe Audit, Risk and Scrutiny Committee of Aberdeen City Council decided on 24 September 2026 that there were no declarations of interest or transparency statements intimated.
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Internal Audit Update Report - IA/26/013
For DeterminationThe Audit, Risk and Scrutiny Committee of Aberdeen City Council decided on 24 September 2026 to request that acronyms be defined in full when first used in reports and associated papers. They also noted the progress of the Internal Audit Plan and management's progress in implementing agreed recommendations.
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Business Continuity Planning - CORS/26/194
For DeterminationThe Audit, Risk and Scrutiny Committee of Aberdeen City Council noted the Council's Business Continuity arrangements on 24 September 2026. The committee noted that the Corporate Policy on Unplanned Outage would be shared via Service Update once complete. They also noted progress made during 2025/26 and planned improvement activity for 2026/27.
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Minute of Previous Meeting of 30 June 2026
For DeterminationThe Audit, Risk and Scrutiny Committee of Aberdeen City Council resolved to approve the minute as an accurate record on 24 September 2026. The Interim Chief Executive would ensure requested information was circulated to members, and the Executive Director of City Regeneration and Environment would request an update for members.
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The Audit, Risk and Scrutiny Committee of Aberdeen City Council noted the information provided about the Council’s information governance performance on 24 September 2026. The committee received the 2026 Information Governance Report.
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Internal Audit Annual Report for 2025/26 - IA/26/009
For DeterminationThe Audit, Risk and Scrutiny Committee of Aberdeen City Council on 24 September 2026 noted the annual opinion for 2025/26. The committee also noted that the Chief Internal Auditor confirmed the organisational independence of Internal Audit, that there had been no limitation to the scope of Internal Audit work during 2025/26, and noted the outcome of Internal Audit’s self-assessment and the content of its Quality Assurance and Improvement Plan.
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