The Aberdeen City Council Audit, Risk and Scrutiny Committee meeting on 27 June 2024 focused on several key issues, including the internal audit update, the ALEO Assurance Hub report, and the annual audit report. Decisions were made on the internal audit recommendations and the ALEO Assurance Hub's findings.

Internal Audit Update

The committee reviewed the Internal Audit Update Report for Aberdeen City Council. The report highlighted several areas of concern, including the effectiveness of the creditors system and private sector housing. The committee decided to implement the recommendations outlined in the report, which included enhancing internal controls and improving risk management processes.

Councillor Paul Convery noted, The recommendations are crucial for ensuring that our financial systems are robust and that we mitigate any potential risks effectively.

ALEO Assurance Hub Report

The ALEO Assurance Hub presented its findings on the performance and governance of Arm's Length External Organisations (ALEOs). The report identified several areas where ALEOs need to improve their governance structures and financial management. The committee agreed to adopt the recommendations, which include regular monitoring and reporting of ALEO activities to ensure compliance with council policies.

Councillor Sarah Duncan commented, It's imperative that ALEOs adhere to the same standards of governance and accountability as the council itself.

Annual Audit Report

The Annual Audit Report was discussed, focusing on the financial statements and the overall financial health of the council. The report provided a comprehensive overview of the council's financial performance for the year 2023-24. The committee approved the report and acknowledged the need for continued financial prudence and strategic planning.

Councillor John Cook stated, The annual audit report underscores the importance of maintaining fiscal discipline while continuing to deliver essential services to our community.

Ombudsman Decisions

The committee reviewed the Ombudsman Decisions Report, which detailed the outcomes of complaints made against the council. The report highlighted several cases where the council's actions were found to be lacking, and recommendations were made to address these issues. The committee decided to implement the recommendations to improve service delivery and customer satisfaction.

External Audit - ISA 260

The External Audit - ISA 260 report was presented, providing an independent assessment of the council's financial statements. The report concluded that the financial statements were a true and fair representation of the council's financial position. The committee accepted the report and noted the importance of maintaining transparency and accountability in financial reporting.