Committees

A meeting of the Audit and Scrutiny Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Wednesday, 20 November 2013 at 10.30 am.

Webcast Notice: This meeting will be filmed and broadcast over the Internet on the Highland Council website and will be archived and available for viewing for 12 months thereafter.

You are invited to attend the meeting and a note of the business to be considered is attached.

Yours faithfully

Michelle Morris
Assistant Chief Executive

Business

1.  Apologies for Absence
Leisgeulan

2.  Declarations of Interest
Foillseachaidhean Com-pàirt

Members are asked to consider whether they have an interest to declare in relation to any item on the agenda for this meeting. Any Member making a declaration of interest should indicate whether it is a financial or non-financial interest and include some information on the nature of the interest. Advice may be sought from Officers prior to the meeting taking place.

3.  Internal Audit Reviews and Progress Report 
Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais

There is circulated Report No. AS-33-13 (1220kb pdf) dated 8 November 2013 by the Head of Internal Audit and Risk Management which summarises the final reports issued since the date of the last meeting, together with details of work in progress and other information relevant to the operation of the Internal Audit Section as follows:-

• Chief Executive’s – Payments to Third Sector Organisations (follow up)
• Corporate – Governance of Arm’s Length External Organisations
• Chief Executive’s – Corporate Governance Arrangements 2012/13
• Planning and Development – AXIS 4 European Fisheries Funding Project
• Education, Culture and Sport – Internet Use - Curriculum

The Committee is invited to consider the Final Reports referred to in Section 1.1 to the report, note the current work of the Internal Audit Section and the adjustments to the 2013/14 Audit Plan.

4.  Food Standards Agency Audit of Shellfish Sampling Activities – July 2013
Sgrùdadh leis a’ Bhuidhinn Inbhean-bìdh mu Ghnìomhachd Shamplachaidh air Maorach – Iuchar 2013 

There is circulated Report No AS-34-13 (179kb pdf) dated 7 November 2013 by the Director of Transport, Environmental and Community Services which updates Members on the findings of the Food Standards Agency audit carried out in July 2013 of Shellfish Sampling Activities provided by the Council’s Environmental Health team.

The Committee is invited to note the Food Standards Agency Audit report and the Action Plan.

5.  Scottish Information Commissioner's Annual Report 2012/13 – Freedom of Information Compliance 
Aithisg Bhliadhnail 2012/13 bho Choimiseanair an Fiosrachaidh Albannaich - Gèilleadh Saorsa Fiosrachaidh

Members are advised that the Scottish Information Commissioner (SIC) published her annual report for 2012/13 on 1 October 2013.  In this connection, there is circulated Report No. AS-35-13 (45kb pdf) dated 10 November 2013 by the Assistant Chief Executive which summarises information published by the SIC with regard to the Highland Council and reports on the completion of the FOI action plan agreed with the SIC in 2011.  It also provides a summary of the Council’s compliance with the legislation and provides details of appeals taken up with the SIC. 

The Committee is invited to note:-

i.     that the Scottish Information Commissioner has closed her assessment 
       of the Council; 
ii.     the Council has completed the Action Plan resulting from the
       Commissioner’s audit;
iii.    the Council’s performance in complying with the legislation and the steps
       taken to continue to improve this;
iv.    the statistics in relation to appeals to the Scottish Information
       Commissioner regarding the Council’s handling of requests; and
v.    the details of the decision notices issued by the Scottish Information
       Commissioner regarding the Council’s responses to requests during
       2011/12 and 2012/13.

6.  Scottish Public Services Ombudsman Reports  
Aithisgean Ombudsman Seirbheisean Poblach na h-Alba

a)  Scottish Public Services Ombudsman Update Report, Cases Received September - November 2013

There is circulated Report No. AS-36-13 (26kb pdf) dated 6 November 2013 by the Chief Executive which sets out the number and types of complaint about the Council that have been determined by the Office of the Scottish Public Services Ombudsman (SPSO) in the period since the last report to Audit and Scrutiny Committee.

The SPSO reports can be read in full at: www.spso.org.uk

The Committee is invited to consider and note the details of the report.

b)  Annual Report of Scottish Public Service Ombudsman Cases received by the Council 2012/13

There is circulated Report No. AS-37-13 (184kb pdf) dated 7 November 2013 by the Chief Executive which sets out the number and types of complaint against the Council that were referred to the Office of the Scottish Public Sector Ombudsman (SPSO) and the subsequent judgement in the cases where the SPSO concluded his inquiry in 2012/13.

The Committee is invited to consider and note the details of the report.

7.  External Audit Report 
Aithisgean Sgrùdaidh bhon Taobh A-muigh

There is circulated Report No. AS-38-13 (1511kb pdf) prepared by the Council’s External Auditors (Audit Scotland) which summarises the external audit report issued since the last Audit and Scrutiny Committee as follows:-

• The Highland Council’s Annual Report on the 2012/13 Audit

The Committee is invited to note the terms of the report.

8.  Caithness Heat and Power – Update Report
Teas is Cumhachd Ghallaibh – Aithisg Às Ùr

There is circulated Report No. AS-39-13 (43kb pdf) dated 4 November 2013 by the Director of Finance which provides updated expenditure figures in relation to Caithness Heat and Power, details of the known on going risk remaining with the Council, confirmation that Audit Scotland has undertaken a Follow Up statutory audit on the Council’s involvement with Caithness Heat and Power for consideration at an Accounts Commission meeting on 12 December 2013 and the governance arrangements agreed with Audit Scotland for responding to their report and the Accounts Commission findings.       

The Committee is invited to note:-

(i)   the amount of expenditure incurred by the Council on Caithness Heat
      and Power and the variances from previously reported figures;
(ii)   the known on going risk carried by the Council;
(iii)  that a follow up statutory audit report on Caithness Heat and Power has
      been prepared by Audit Scotland;
(iv)  that the follow up statutory report will be published on 4 December and 
      a copy issued to all Members of the Council;
(v)  that the follow up statutory report will be considered at the 
      Accounts Commission meeting on 12 December;
(vi)  the procedure and timetable on governance for dealing with the report
      and findings; and
(vii) that the issue of recovering the amounts outstanding from Caithness
      Heat and Power customers remains on going.