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 Wednesday, 28 March 2018 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

Stewart Fraser
Head of Corporate Governance 

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. Good News Stories 
Naidheachdan Matha

The Committee is invited to note that Mr Josh Gallimore, Trainee Auditor, following successful completion of his final exams has become a Chartered Internal Auditor (CMIIA) with the Chartered Institute of Internal Auditors. Josh has since been appointed to the post of Assistant Auditor.

4. Internal Audit Reviews and Progress Report – 15 November 2017 - 16 March 2018    
Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais

There is circulated Report No. AS/1/18 dated 19 March 2018 by the Corporate Audit Manager which provides details of the final reports issued since the date of the last meeting, work in progress and other information relevant to the operation of the Internal Audit Section as follows:-

• Care & Learning Service - PPP Schools Contracts – Review of Value for Money Arrangements (Substantial Assurance)
• Care & Learning Service - Out of Hours Social Work Service (Reasonable Assurance)
• Development & Infrastructure Service – Investigation into Missing School Meals Income at a Primary School (Limited Assurance)
• Community Services - Delivery of the Scottish Housing Quality Standard Programme within the HRA Capital Programme (Substantial Assurance)
• Community Services - Review of the Control of Overtime within Community Services (Reasonable Assurance)
• Development & Infrastructure Service - European Maritime and Fisheries Fund 2016/17 (Full Assurance)

The Committee is invited to consider the Final Reports referred to in Section 3.1 and to note the current work of the Internal Audit Section as outlined in Section 4 and progress against the Plan and the performance information as provided in Section 5 of the report.

5. Audit & Performance Remit & Priorities and Internal Audit Annual Plan 2018/19 
Raon-ughdarrais & Priomhachasan Sgrudaidh & Coileanaidh agus Plana Bliadhnail In-Sgrudaidh 2018/19 
       
There will follow Joint Report No. AS/2/18 by the Depute Chief Executive/Director of Corporate Resources and the Corporate Audit Manager. 

6. Six-Monthly Review of Corporate Risks     
Ath-Sgrùdaidh air Cunnartan Corporra
                                                                                                                                                         
There is circulated Report No. AS/3/18 dated 6 March 2018 by the Depute Chief Executive/Director of Corporate Resources.

The Committee is invited to:-

i.    scrutinise the Corporate Risk Register provided at Appendix 1 and consider the risk profile at Appendix 2; 
ii.   approve the revised Corporate Risk Strategy at Appendix 3;
iii.  note that six monthly reviews of the Corporate Risk Register will continue to be reported each March and September to this Committee; and
iv.  note that an Officer Group has been established on Corporate Risk Management.

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

There is circulated External Audit report prepared by the Council’s External Auditors (Grant Thornton) as follows:-

Highland Council - External Audit Plan for the financial year ending 31 March 2018. 

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