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Audit Scotland, in their 2022/23 audit of the council, had to caveat its audit as financial records had been lost, meaning not all spending could be verified. In their report, Audit Scotland said: The procurement and rebuild of affected systems is an ongoing process.
Their compliance is regularly checked by audit, and failure to meet the required standards can result in fines and other penalties. They are also subject to penalties if they are impacted by an event and are subsequently found to have left themselves vulnerable through noncompliance.
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