The Audit, Risk and Scrutiny Committee of Aberdeen City Council met on Tuesday 30 June 2026, approving the council's audited annual accounts for the 2025/26 financial year. The committee also reviewed various risk management reports, internal audit progress, and external audit findings.

Audited Annual Accounts for 2025/26

The committee approved the council's audited Annual Accounts for the financial year 2025/26. This approval followed a review of the external audit report, which indicated positive audit opinions were expected. The committee noted that while there were improvement actions recommended, these would be progressed within agreed timescales. The audited accounts for registered charities where the council is the sole trustee were also approved, with the Chief Officer – Finance and the Convener of the Finance & Resources Committee tasked with signing them.

ALEO Assurance Hub Update Report

The committee received an update on the ALEO Assurance Hub, noting the level of assurance provided by each Arms Length External Organisation (ALEO) on governance, risk management, and financial management. The ALEO Assurance Hub will discuss any outstanding issues with ALEO representatives to maintain low risk ratings. It was also noted that an update on the implementation of the Economic Crime and Corporate Transparency Act 2023 and its associated risk rating would be provided in November.

Corporate Risk Register, Cluster Assurance Maps and Inspections Planner

The committee reviewed the Corporate Risk Register, noting movements in risk scores, and examined the Cluster Assurance Maps and Inspections Planner. An error in the risk grid matrix on page one, due to the omission of Supply Chain – Commodity Risk from the Corporate Risk Register, was identified, and an amended register will be circulated.

Risk Appetite Annual Review

The committee approved the updated Risk Appetite Statement. They noted the continued progress in embedding this statement during 2025 and the training and engagement activities planned for 2026. The Chief Officer – Finance will determine if any examples of the council's open appetite for short-term financial risks, where they support financial performance, can be shared.

External Audit Annual Report 2025-26

The committee noted the content of the External Audit Annual Report for 2025-26 and the external audit recommendations.

Internal Audit Progress Report

A progress report on the Internal Audit Plan was presented, and the committee noted the progress management had made in implementing recommendations from previous Internal Audit reports.

Roads Winter Service Plan and Out of Authority Placements

The committee noted reports on the Roads Winter Service Plan and Out of Authority Placements, along with attached internal audit reports for both.

SPSO Decisions and Inspector of Crematoria Complaint Decisions

The committee noted the details of the report concerning decisions made by the Scottish Public Services Ombudsman (SPSO) and complaint decisions from the Inspector of Crematoria.

Controller of Audit Reports

The committee noted the report from the Controller of Audit and the areas identified for follow-up.

Declarations of Interest

Councillor Yuill and the Vice Convener declared connections to agenda items concerning the External Audit Annual Report and Audited Annual Accounts due to their links with NHS Grampian. After applying the objective test, they determined they did not have an interest that required them to withdraw from the meeting.

Minutes of Previous Meetings

The minutes of the previous meeting held on 30 April 2026 and a special meeting held on 18 May 2026 were approved as correct records.

Committee Business Planner

The Committee Business Planner was noted by the committee.