Audit and Scrutiny Committee - Wednesday 25 March 2026, 9:30am - Moray Council Webcasting
Audit and Scrutiny Committee
Wednesday, 25th March 2026 at 9:30am
Speaking:
Agenda item :
Start of webcast
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Caroline O'Connor - Clerk
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Councillor Scott Lawrence
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Caroline O'Connor - Clerk
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Councillor Scott Lawrence
Agenda item :
2. Declarations of Group Decisions and Members Interests
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Councillor Donald Gatt
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Councillor Scott Lawrence
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Councillor Sonya Warren
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Councillor Scott Lawrence
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Councillor Marc Macrae
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Councillor Scott Lawrence
Agenda item :
3. Minute of meeting of 19 November 2025
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Agenda item :
5. Internal Audit Section Update
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Scott Lawrence
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Councillor Donald Gatt
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Councillor Scott Lawrence
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Rhona Gunn, Exec Director EEO
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Councillor Scott Lawrence
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Councillor David Gordon
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor David Gordon
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Donald Gatt
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Councillor Scott Lawrence
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Councillor Donald Gatt
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Vivienne Cross, Head of Educ
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Councillor Scott Lawrence
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Councillor Sonya Warren
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Councillor Scott Lawrence
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Mike Rollo, Serv Mgr Build Serv
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Councillor Sonya Warren
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Councillor Scott Lawrence
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Councillor Sonya Warren
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Sonya Warren
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
Agenda item :
6. Internal Audit Review - Levelling Up Fund
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Marc Macrae
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Councillor Scott Lawrence
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Denise Whitworth, Exec Direc EHC
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Councillor Scott Lawrence
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Councillor David Gordon
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Councillor Scott Lawrence
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Denise Whitworth, Exec Direc EHC
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Vivienne Cross, Head of Educ
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Councillor Scott Lawrence
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Rhona Gunn, Exec Director EEO
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Councillor Scott Lawrence
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Jon Matthews, Exec Director FST
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Councillor Scott Lawrence
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Councillor David Gordon
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Councillor Scott Lawrence
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Rhona Gunn, Exec Director EEO
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Councillor Scott Lawrence
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Rhona Gunn, Exec Director EEO
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Councillor Scott Lawrence
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Jon Matthews, Exec Director FST
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Councillor Scott Lawrence
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Councillor Sandy Keith
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Sandy Keith
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Councillor Scott Lawrence
Agenda item :
7. Internal Audit Review - Democracy and Governance
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Peter Bloomfield
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Councillor Scott Lawrence
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Jon Matthews, Exec Director FST
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Councillor Scott Lawrence
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Jon Matthews, Exec Director FST
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Councillor Peter Bloomfield
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Councillor Scott Lawrence
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Jon Matthews, Exec Director FST
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Councillor Scott Lawrence
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Alasdair McEachan, CGO (Mon Off)
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Councillor Scott Lawrence
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Councillor Donald Gatt
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Jon Matthews, Exec Director FST
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Sonya Warren
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Alasdair McEachan, CGO (Mon Off)
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Councillor Scott Lawrence
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Councillor Marc Macrae
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Councillor Scott Lawrence
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Councillor David Gordon
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Sandy Keith
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Sandy Keith
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Councillor Scott Lawrence
Agenda item :
8. Internal Audit Review - Procurement and Creditor Payments
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Peter Bloomfield
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Peter Bloomfield
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Councillor Scott Lawrence
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Councillor Scott Lawrence
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Jon Matthews, Exec Director FST
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Councillor Scott Lawrence
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Jon Matthews, Exec Director FST
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Councillor Sonya Warren
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Councillor Scott Lawrence
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Jon Matthews, Exec Director FST
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Councillor Scott Lawrence
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Councillor Donald Gatt
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Councillor Scott Lawrence
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Councillor Sandy Keith
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
Agenda item :
9. Internal Audit Review - Counter Fraud Review
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Marc Macrae
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Councillor Scott Lawrence
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Councillor Paul McBain
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Councillor Scott Lawrence
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Jon Matthews, Exec Director FST
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Councillor Scott Lawrence
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Councillor Marc Macrae
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Councillor Scott Lawrence
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Rhona Gunn, Exec Director EEO
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Councillor Marc Macrae
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Councillor Scott Lawrence
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Rhona Gunn, Exec Director EEO
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Sandy Keith
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Councillor Scott Lawrence
Agenda item :
10. Internal Audit Plan 2026-27
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor David Gordon
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor David Gordon
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Councillor Scott Lawrence
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Councillor David Gordon
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Sonya Warren
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Sonya Warren
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Sonya Warren
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Dafydd Lewis, Serv Mgr Int Audit
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Dafydd Lewis, Serv Mgr Int Audit
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Scott Lawrence
Agenda item :
11. Annual Audit Plan for the Year Ending 31 March 2026
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Jamie Fraser, Chief Fin Officer
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Councillor Scott Lawrence
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Angela Pieri - External Auditor
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Councillor Scott Lawrence
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Councillor David Gordon
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Angela Pieri - External Auditor
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Councillor Scott Lawrence
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Jamie Fraser, Chief Fin Officer
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Councillor Scott Lawrence
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Councillor David Gordon
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Councillor Scott Lawrence
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Angela Pieri - External Auditor
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Councillor Scott Lawrence
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Angela Pieri - External Auditor
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Councillor David Gordon
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Jamie Fraser, Chief Fin Officer
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Paul McBain
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Angela Pieri - External Auditor
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Councillor Scott Lawrence
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Councillor Paul McBain
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Jamie Fraser, Chief Fin Officer
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Councillor Scott Lawrence
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Jamie Fraser, Chief Fin Officer
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Councillor Scott Lawrence
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Jamie Fraser, Chief Fin Officer
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Jon Matthews, Exec Director FST
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Councillor Scott Lawrence
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Councillor Paul McBain
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Jamie Fraser, Chief Fin Officer
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Angela Pieri - External Auditor
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Councillor Scott Lawrence
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Councillor Sandy Keith
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Angela Pieri - External Auditor
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Councillor Scott Lawrence
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Councillor Sandy Keith
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Jamie Fraser, Chief Fin Officer
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Councillor Scott Lawrence
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Councillor Scott Lawrence
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Angela Pieri - External Auditor
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Councillor Scott Lawrence
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Councillor Scott Lawrence
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Angela Pieri - External Auditor
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Councillor Scott Lawrence
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Councillor Scott Lawrence
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Angela Pieri - External Auditor
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Margaret Wilson, External Member
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Councillor Scott Lawrence
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Jamie Fraser, Chief Fin Officer
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Councillor Scott Lawrence
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Margaret Wilson, External Member
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Jamie Fraser, Chief Fin Officer
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Councillor Scott Lawrence
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Jon Matthews, Exec Director FST
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Councillor Scott Lawrence
Agenda item :
12. Accounts Commission Report - Comhairle nan Eilean Siar - Cyber-attaced affecting operations and services
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Marc Macrae
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Councillor Scott Lawrence
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Councillor Sonya Warren
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Sonya Warren
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Councillor Scott Lawrence
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Dafydd Lewis, Serv Mgr Int Audit
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Councillor Scott Lawrence
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Councillor Donald Gatt
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Councillor Scott Lawrence
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Councillor Scott Lawrence
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Councillor Scott Lawrence
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Jon Matthews, Exec Director FST
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Councillor Scott Lawrence
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Councillor David Gordon
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Councillor Scott Lawrence
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Webcast Finished