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, 24 March 2016 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/
Director of Corporate Development

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/1/16 dated 4 March 2016 by the Head of 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:-

• Care & Learning - Information Management in Schools
• Care & Learning - Family Teams – Management of Staffing Establishment
• Care & Learning - Off Site Excursions (follow up)
• Corporate Development - Data Protection
• Corporate Development - Community Challenge Fund – Governance Arrangements
• Development & Infrastructure - EFF Programme 2014/15
• Development & Infrastructure - LEADER 2014/15
• Development & Infrastructure - Corporate Property Asset Management System
• Development & Infrastructure - Drummuie Offices – Chimney Rebuild
• Finance - Purchase Cards

The Committee is invited to consider the Final Reports referred to in Section 1.1 to the report and note the:-

i.   current work of the Internal Audit Section; and
ii.  resource limitations in respect of the Audit Plan for 2015/16.

Members are also asked to approve the amendments to the Audit Plan for 2015/16.

4. Internal Audit Plan 2016/17  
Plana In-Sgrùdaidh 2016/17

There is circulated Joint Report No. AS/2/16 dated 10 March 2016 by the Head of Audit and Risk Management and Director of Finance which provides Members with details of the Internal Audit Section’s Plan for the financial year 2016/17 and asks for the Committee’s approval of the Plan.

The Committee is invited to approve the attached Audit Plan for 2016/17.

5. Six-Monthly Review of Corporate Risks  
Ath-Sgrùdaidh air Cunnartan Corporra

There is circulated Report No. AS/3/16 dated 15 March 2016 by the Head of Audit and Risk Management which details of the latest review of the corporate risks by the Executive Leadership Team (ELT).

The Committee is invited to:-

i.   scrutinise the corporate risk register provided at Appendix 1 and consider the risk profile at Appendix 2; and
ii.  note that a further review of the corporate risks will be undertaken by the ELT and the results of this will be reported the September Committee.

6. Scottish Public Service Ombudsman Cases Received by the Council – Update Report 
Cùisean Ombudsman Sheirbheisean Poblach na h-Alba a Fhuaireadh leis a’ Chomhairle – Aithisg as Ùr

There is circulated Report No. AS/4/16 dated 15 March 2016 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.

7. Audit Scotland Financial Reporting & Scrutiny: Why the Accounts Matter  
Aithris & Sgrùdadh Ionmhasail: Carson a tha na Cunntasan Cudromach

There is circulated Report No. AS/5/16 dated 16 March 2016 by the Director of Finance which provides an Audit Scotland National Report and to consider how best to address the findings.

The Committee is invited to:-

i.   note the Audit Scotland National report; and
ii.  agree as to whether a training session should be organised to consider the questions attached in Appendix 1 in detail.

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

The following summarises the external audit report prepared by the Council’s External Auditors (Audit Scotland) issued since the last Audit and Scrutiny Committee:-

• The Highland Council’s Annual Audit Plan 2015/16

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