Agendas, reports and minutes

A meeting of the Highland and Western Isles Valuation Joint Board will be held in Committee Room 2, Council Headquarters, Glenurquhart Road, Inverness, on Thursday, 1 May 2014, at 10.30 a.m.

Your attendance at the meeting is invited and I append a note of the business to be transacted.

Yours faithfully

M Morris
Clerk to the Board

Business

1. Apologies
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. Minutes of Meeting of 23 January 2014
Geàrr-chunntas Coinneamh 23 Faoilleach 2014

There are circulated, for confirmation, Minutes of Meeting of 23 January 2014.

4. Membership
Ballrachd

Members are asked to note the following changes in Highland Council appointments to the Board:

• Mrs Margaret Paterson, a former Substitute Member of the Board, has been appointed as a Substantive Member, replacing Mr Jamie Stone
• Miss Janet Campbell and Mr Alister Mackinnon have been appointed as Substitute Members, replacing Mrs Paterson and filling the vacancy previously created when Mr Stone ceased to be a Substitute Member 
• Mr Alan Duffy, a former Substitute Member of the Board, has been appointed as a Substantive Member, replacing Mr Ken Gowans 
• Mr Craig Fraser has been appointed as a Substitute Member of the Board, replacing Mr Duffy

5. Internal Audit Reports
Aithisgean In-sgrùdaidh

There is circulated Report No val-7-14 (548kb pdf) dated 23 April 2014 by the Head of Internal Audit and Risk Management, The Highland Council, providing details of two audit reports – on Matters arising from the Statement of Internal Control 2012/13 and on Council Tax and National Non-Domestic Rates (NNDR) Valuation Arrangements – issued since the Board’s last meeting, together with details of the audits included within the 2014/15 audit plan.

The Board is invited to consider the reports and discuss any other matters of interest with the Head of Internal Audit and Risk Management.

6. Revenue Budget Monitoring Statement 2013/14
Aithris Sgrùdaidh a' Bhuidseit Teachd-a-Steach airson 2013/14

There is circulated Report No val-8-14 (493kb pdf) dated 15 April 2014 comprising a statement and commentary by the Assessor and Electoral Registration Officer setting out the revenue monitoring position of the Board for the period to 31 March 2014 and the projected year end position.

The Board is asked to note the contents of the report.

7. Annual Audit Plan 2013/14
Plana Sgrùdaidh Bliadhnail 2013/14

There is circulated Report No val-9-14 (1205kb pdf) by Audit Scotland setting out the 2013/14 Annual Audit Plan for the Highland and Western Isles Valuation Joint Board.  The report sets out the planned work to be carried out in connection with the 2013/14 audit.

The Board is asked to note the contents of the report.

8. Departmental Report
Aithisg Roinneil

There is circulated Report No val-10-14 (494kb pdf) dated 22 April 2014 by the Assessor and Electoral Registration Officer advising on the current position of the main activities of the Department.

The Board is asked to note the contents of the report.

9. Departmental Policy Reviews
Ath-sgrùdaidhean Poileasaidh Roinneil

At its meeting held on 21 November 2013, the Board noted a verbal update by the Assessor and Electoral Registration Officer setting out a proposed work programme of future Board business, during which he advised that a number of departmental policies, in particular personnel policies, would be brought to the Board over the following year for review, and that discussions would be held with Highland Council to identify any gaps in the Board’s policies.

i. Disciplinary Policy
Poileasaidh Smachdachaidh

There is now circulated for approval Report No val-11-14 (527kb pdf) dated 16 April 2014 comprising reviewed Disciplinary Policy.

ii. Grievance Procedure
Dòigh-obrach a thaobh Chùisean-gearain

There is now circulated for approval Report No val-12-14 (514kb pdf) dated 16 April 2014 comprising reviewed Grievance Procedure.

iii. Anti-Fraud and Anti-Corruption Policy
Poileasaidh An Aghaidh Foill agus Cearbteachd

There is now circulated for approval Report No val-13-14 (493kb pdf) dated 17 April 2014 comprising reviewed Anti-Fraud and Anti-Corruption Policy.

10. Exclusion of the Public
Às-dùnadh a’ Phobaill

The Board is asked to resolve that, under Section 50A(4) of the Local Government (Scotland) Act 1973, the public be excluded from the meeting for the following item on the grounds that it involves the likely disclosure of exempt information as defined in Paragraphs 6 and 10 of Part 1 of Schedule 7A of the Act.

11. Risk Profile Review
Ath-sgrùdadh air Geàrr-thuairisgeul Cunnairt

At its meeting held on 23 January 2014, the Board noted that the Assessor and Electoral Registration Officer intended to present an updated risk profile to the Board at its next meeting, following identification of a further potential risk that, whilst not presenting an immediate risk, he had deemed it would be appropriate to add.

There is circulated to Members only Report No VAL14/14 dated 17 April 2014 by the Assessor and Electoral Registration Officer comprising updated risk profile, on which the Assessor and Electoral Registration Officer will comment