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, 28 September 2017 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
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. Recess Powers
Cumhachdan Fosaidh

The Committee is asked to note that the Recess Powers granted by the Council at its meeting on 29 June 2017 have not been exercised in relation to the business of this Committee.

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

The following summarises the external audit reports prepared by the Council’s External Auditors (Grant Thornton) issued since the last meeting:-

(a) Annual Report 2016/17 to Elected Members and the Controller of Audit (to follow)
(b) Letter of Representation (to follow)

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

5. Audited Accounts 2016/17        
Cunntasan Sgrùdaichte 2016/17

There will follow Report No AS/13/17 by the Director of Finance. 

The Committee is invited to approve the annual accounts for signature.

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

There is circulated Report No AS/14/17 dated 19 September 2017 by the Corporate Audit Manager 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 and Learning Service – Commissioned High Life Highland Services (Substantial Assurance) 
• Care & Learning Service / Development & Infrastructure Service – Repairs and Maintenance – Care & Learning Properties (Limited Assurance) 
• Community Services – Review of Burials and Cremations – Policy, Legislation and Processes (Limited Assurance) 
• Community Services – Inspection of Roads and Bridges (Substantial Assurance) 

The Committee is invited to:-

i. consider the Final Reports referred to in Section 3.1 to the report;
ii. note the current work of the Internal Audit Section outlined at section 4 and the performance information at section 5.3; and
iii. approve the changes to the audit plan detailed at section 5.2.

7. 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 14 of Part 1 of Schedule 7A of the Act.

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

There is circulated to Members only Report by the Corporate Audit Manager which summarises a final confidential report issued since the date of the last meeting as follows:- 

• Care and Learning Service – Secondary School System Weaknesses (Limited Assurance)

The Committee is invited to consider the Final Report as detailed.