Audit and Scrutiny Committee

Summary of Audit and Scrutiny Committee functions: The Committee is responsible for upholding high standards of probity and public accountability, overseeing the Council’s audit and governance arrangements, and carrying out scrutiny of service performance and improvement. Its remit includes reviewing reports from Internal Audit, Audit Scotland, and the External Auditor; supporting governance, risk management, internal controls, anti-fraud measures, and financial procedures; agreeing and monitoring the annual audit plan; and considering annual assurance and governance statements. It also scrutinises policy, service delivery, and performance issues where progress is insufficient, considers improvement themes and benchmarking information across Council services, reviews findings from external regulators and corporate improvement frameworks, and from June 2027 will consider the Council’s draft Annual Accounts before final approval by the Council.