Issue - meetings

(i)       to note the requirements for the auditing of Best Value including the intention of Audit Scotland to audit thematic areas in more depth as part of the annual audit process; and

(ii)       to note that a report from the Local Area Network will no longer be provided and that external scrutiny requirements will instead be notified through the external audit process.

The Committee had before it a report by the Director of Commissioning which explained the arrangements for Best Value auditing of councils, including some changes being made to the process by the Accounts Commission.

The report recommended:-

that the Committee –

(a)      note the requirements for the auditing of Best Value including the intention of Audit Scotland to audit thematic areas in more depth as part of the annual audit process; and

(b)      note that a report from the Local Area Network will no longer be provided and that external scrutiny requirements will instead be notified through the external audit process.

The Committee resolved:-

to approve the recommendations.