Thank you for your email to Argyll and Bute Council in relation to Freedom
of Information Requests. We will  respond to your email as soon as
possible.  
Many Thanks
FOI team

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Dear Megan Waugh

Request for information: Audit Committee Annual/External Reviews

Thank you for your information request which we have logged as reference
argyllbuteir:16801.

It has been passed to the relevant service(s) for attention and you should
receive a response under either the Freedom of Information (Scot) Act 2002
or the Environmental Information (Scotland) Regulations 2004 by 2024-01-16
00:00:00. We hope to respond within this timescale but some requests may
take little longer.

Please quote the reference number above in any correspondence you may have
with the Council in regard to this request.

Regards

FOI Officer

Privacy information: Any personal information you have provided in
relation to this request will be used only for the intended purpose -
please read the full privacy notice to find out more about how your
personal information will be handled, and your rights under data
protection legislation.

Classification: OFFICIAL

Dear Megan Waugh,

Request for information: Audit Committee Annual/External Reviews

Reference: argyllbuteir:16801.

I refer to your request for information which was dealt with in terms of
the Freedom of Information (Scotland) Act 2002 (FOISA).

I have provided the following information in fulfilment of your request:

Dear Argyll and Bute Council,

CIPFA Guidance on Local Authority Audit Committees states that
“Recommended practice is for audit committees to review and assess
themselves annually or to seek an external review.”

We realise that the committee with audit related responsibilities are not
always called ‘Audit Committee’. Please can you confirm what the title of
this committee is within your local authority and answer the following
questions in relation to that committee.

Internal Annual Review of Audit Committee For each of the last five
financial years please provide me with a copy of the audit committee’s
annual review of its work. Please state the date the review was published
and how it was made public at the time.

The Council Committee responsible for the Audit function is the Audit and
Scrutiny Committee.

The Audit and Scrutiny Committee produces an annual report which is put
before the Committee at the meeting held in September each year and is
then put to our Council meeting and is presented by the Chair of the Audit
and Scrutiny Committee.  The report is made public on the Council website.

Links to the reports are here:-

2022/23, published initially September 2023 -
[1]https://www.argyll-bute.gov.uk/moderngov...

2021/22 published initially September 2022 -
[2]https://www.argyll-bute.gov.uk/moderngov...

2020/21 published initially September 2021 -
[3]https://www.argyll-bute.gov.uk/moderngov...

2019/20 published initially September 2020 -
[4]https://www.argyll-bute.gov.uk/moderngov...

2018/19 published initially September 2019 -
[5]https://www.argyll-bute.gov.uk/moderngov...

External Review of Audit Committee
Please confirm the most recent date that an external review of the audit
committee was sought, who undertook that review, when and where it was
published and provide a copy of the review.

The Council does not seek an external review.

If you are dissatisfied with the way in which your request for information
has been dealt with you are entitled to request a review by writing to the
Executive Director Customer Services, Argyll and Bute Council, Kilmory,
Lochgilphead, Argyll PA31 8RT, or by email to [6][Argyll and Bute Council request email].

Your request for review must state your name and address for
correspondence, specify the request for information to which your request
for review relates and why you are dissatisfied with the response.

You must make your request for review not later than 40 working days after
the expiry of the 20 working day period for response to your initial
request by the Council, or not later than 40 working days after the
receipt by you of the information provided, any fees notice issued or any
notification of refusal or partial refusal.

If you make an application for review and remain dissatisfied with the way
in which the review has been dealt with you are entitled to make an
application to the Scottish Information Commissioner, Kinburn Castle,
Doubledykes Road, St Andrews, Fife KY16 9DS (Tel: 01334 464610) for a
further review. You can now do this online here -
[7]www.itspublicknowledge.info/Appeal. 

You must make representation to the Scottish Information Commissioner no
later than 6 months after the date of receipt by you of the notice or
decision you are dissatisfied with or within 6 months of the expiry of the
period of 20 working days from receipt by the Council of your request for
review.

Yours sincerely,

Sheila Whitlow

Sheila Whitlow

Compliance & Regulatory Assistant

Legal and Regulatory Support

Argyll and Bute Council

Kilmory

Lochgilphead

PA31 8RT

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Argyll and Bute Council classify the sensitivity of emails according to
the Government Security Classifications. The adopted classifications are:

NOT PROTECTIVELY MARKED
Non public sector business i.e. does not require protection.

OFFICIAL
Routine public sector business, operations and services.

OFFICIAL-SENSITIVE
Particularly sensitive information that can be shared on a need to know
basis, where inappropriate access or release could have damaging
consequences. Disclosure in response to FOISA should be verified with the
data owner prior to release.

OFFICIAL-SENSITIVE PERSONAL
Particularly sensitive information that can be shared on a need to know
basis relating to an identifiable individual, where inappropriate access
or release could have damaging consequences. For example, where relating
to investigations, vulnerable individuals, or the personal / medical
records of people.

OFFICIAL-SENSITIVE COMMERCIAL
Commercial or market-sensitive information, including that subject to
statutory or regulatory obligations, that may be damaging to Argyll and
Bute Council, or to a commercial partner if improperly accessed.
Disclosure in response to FOISA should be verified with the data owner
prior to release.

══════════════════════════════════════════════════════════════════════════

Argyll and Bute Council's e-mail system (also used by LiveArgyll)
classifies the sensitivity of emails according to the Government Security
Classifications.

Privileged/Confidential Information may be contained in this message. If
you are not the addressee indicated in this message (or responsible for
delivery of the message to such person), you may not disclose, copy or
deliver this message to anyone and any action taken or omitted to be taken
in reliance on it, is prohibited and may be unlawful.

In such case, you should destroy this message and kindly notify the sender
by reply email. Opinions, conclusions and other information in this
message that do not relate to the official business of Argyll and Bute
Council or LiveArgyll shall be understood as neither given nor endorsed by
them.

All communications sent to or from Argyll and Bute Council or LiveArgyll
may be subject to recording and/or monitoring in accordance with relevant
legislation.

This email has been scanned for viruses, vandals and malicious content.

References

Visible links
1. https://www.argyll-bute.gov.uk/moderngov...
2. https://www.argyll-bute.gov.uk/moderngov...
3. https://www.argyll-bute.gov.uk/moderngov...
4. https://www.argyll-bute.gov.uk/moderngov...
5. https://www.argyll-bute.gov.uk/moderngov...
6. mailto:[Argyll and Bute Council request email]
7. http://www.itspublicknowledge.info/Appeal