Agendas, reports and minutes

A meeting of the Audit and Scrutiny Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Thursday, 27 March 2014 at 10.30am.

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
Depute 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-1-14 (510kb pdf)  dated 18 March 2014 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:-

• Housing and Property – Compliance with Carbon Reduction Energy Efficiency Scheme 2012/13
• Chief Executive’s Service – Data Handling and Security 
• Finance – Access and Authorisation Controls (Pecos and Accounts Payable) 
• Finance – Travel and Subsistence - Travel Desk Arrangements 
• Finance – Housing Benefit and Council Tax Benefit Payments 2012/13 
• Finance – Debtors
• Planning and Development – Leader Programme 2012/13

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.  Internal Audit Plan 2014/15  
Plana In-Sgrùdaidh 2014/15

There is circulated Report No. AS-2-14 (67kb pdf) dated 17 March 2014 by the Head of Internal Audit and Risk Management which provides Members with details of the Internal Audit Section’s Plan for the financial year 2014/15 and seeks approval of the Plan.

The Committee is invited to approve the audit Plan for 2014/15, as attached to the report.

5.  Risk Management Arrangements   
Fios às ùr mu Ullachaidhean Rianachd Cunnairt

There is circulated Report No. AS-3-14 (31kb pdf)  dated 17 March 2014 the Head of Internal Audit and Risk Management which updates Members as to the progress in reviewing the Council’s risk management arrangements.

The Committee is invited to note the planned changes to the Risk Management process.

6.  Audit Scotland National and Other Reports
Aithisgean Nàiseanta Sgrùdadh Alba

There is circulated Report No. AS-4-14 (44kb pdf) dated 7 March 2014 by the Head of Internal Audit and Risk Management which provides details of the most recent National and other Reports issued by Audit Scotland and the action taken within the Council to address the report findings as follows:-
•    Charging for Services: are you getting it right?
•    Housing Benefit Risk Assessment
•    Scotland’s Public Sector Workforce
The Committee is invited to consider and note the action being taken by the Finance, Housing and Resources Committee and whether this provides sufficient assurance that appropriate action has been taken to address the respective report’s findings.

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

There is circulated Report No. AS/5/14 prepared by the Council’s External Auditors (Audit Scotland) which summarises the external audit reports issued since the last Audit and Scrutiny Committee as follows:-

(a)  The Highland Council’s Annual Audit Plan 2013/14 (411kb pdf)
(b)  Assurance on Internal Controls 2012/13 (162kb pdf)

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

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

The Committee 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 9 of Part 1 of Schedule 7A of the Act.

9.  Internal Audit Review and Progress Report
Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais

There is circulated to Members only Report No. AS/6/13 dated 18 March 2014 by the Head of Internal Audit and Risk Management which summarises the final confidential reports issued since the date of the last meeting as follows:-

(a)   Chief Executive’s Service – Information Security
(b)   Health and Social Care – Children and Families Team - System
       Weaknesses Report

The Committee is invited to note the terms of the reports as circulated.