‘Positive report’ for SIC
The council has received a “very positive” report this year from auditors, a meeting of SIC audit committee heard today.
Senior audit manager with Audit Scotland Carol Hislop said the council’s “internal controls” are tested every year, which means making sure the procedures are in place to ensure the financial statements are accurate.
Ms Hislop said: “It is a very positive report and we didn’t find any major errors. It is encouraging to see the controls working well when there are financial constraints. It’s a very strong report.”
One technical breach of procedure was found, however, in contracts awarded by the ports and harbours department which had not been put out to tender.
Head of infrastructure Maggie Sandison said tenders should be sought for all expenditure over £10,000, but there were “clear reasons” in some cases for not doing so.
These were in relation to the client, for example BP, having very specific requirements. One instance of work not going out to tender was that BP specified the type of generator for supplying power to the BP barge.
Mrs Sandison said that without a tendering process the council could be challenged, and this needs to be resolved.