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, 20 September 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. Recess Powers
Cumhachdan Fosaidh

The Committee is asked to note that the Recess Powers granted by the Council at its meeting on 28 June 2018 have not exercised in relation to the business of this Committee.

4. Good News Stories
Naidheachdan Matha
    
The Committee is invited to note that Mrs Yvonne Holmes, Assistant Auditor, has become a Chartered Internal Auditor (CMIIA) with the Chartered Institute of Internal Auditors following successful completion of her final exams.

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

There is circulated Report No. AS/11/18 dated 11 September 2018 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 & Learning – Review of the Administration and Payments in Respect of Fostering Adoption and Kinship Care (Substantial Assurance) 
• Care & Learning – Review of School Funds (Reasonable Assurance) 
• Corporate Resources – Use of Purchase Cards (Reasonable Assurance)
• Corporate Resources – Review of IT Controls Surrounding Payments to Creditors (Reasonable Assurance)
• Corporate Resources – Review of ICT Projects (Reasonable Assurance)
• Development & Infrastructure – Affordable Housing (Substantial Assurance) 
• Development & Infrastructure – Compliance with the Carbon Reduction Commitment Energy Efficiency Scheme 2016-17 (Limited Assurance)

The Committee is invited to consider the Final Reports referred to in Section 3.1 to the report and:-

i.    approve the addition of an audit to the 2018/19 Audit Plan as detailed at Section 5.1; and 
ii.   note the current work of the Internal Audit Section.

6. Scottish Public Services Ombudsman (SPSO) Annual Report on the Scottish Welfare Fund Independent Review Service 2017/18
Ombudsman Seirbheis Phoblach na h-Alba Ath-sgrùdadh Neo-eisimeileach Maoin Sochair na h-Alba 2017/18 

There is circulated Report No. AS/12/18 dated 7 September 2018 by the Depute Chief Executive/Director of Corporate Resources.

The Committee is invited to:-

i.    note the Council’s outstanding 100% performance for processing SWF applications within the statutory timeframes; 
ii.   recognise that from 6,130 SWF applications received by the Highland;  Council, the SPSO received 17 valid requests for 2nd tier reviews (0.3%) and changed the Council’s decisions in 7 cases (0.1%); 
iii.  note that nationally the SPSO change 87% of Council decisions at 2nd tier review whilst the change rate for Highland is much lower at 41%. Also, that the SPSO changed 33.4% of their own decisions upon reconsideration;  
iv.   recognise that the most common reason for changing a decision is that the new information becomes available after the original decision; and  
v.    take cognisance of the pivotal role undertaken by Officers as per paragraph 11.3 within the report.

7. Regulation of Investigatory Powers (Scotland) Act 2000 (RIPSA)
 Achd Riaghladh Chumhachdan Sgrùdaidh (Alba) 2000 (RIPSA)

There is circulated Report No. AS/13/18 dated 12 September 2018 by the Head of Corporate Governance. 

The Committee is invited to note the Council continues to be a modest user of the powers and that a further report will be forthcoming to the March 2019 meeting. 

8. Six Monthly Review of Corporate Risks
 Ath-sgrùdadh Sia Mìosail air Cunnartan Corporra 

There is circulated Report No. AS/14/18 dated 27 August 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 to the report; 
ii.   note that six monthly reviews of the Corporate Risk Register will continue to be reported each March and September to the Audit and Scrutiny Committee.

9. Scottish Public Service Ombudsman
Cùisean Ombudsman Sheirbheisean Poblach na h-Alba 

a) Annual Report of Scottish Public Service Ombudsman (SPSO) Cases determined in 2017/18
Aithisg Bhliadhnail de Chùisean Ombudsman Seirbheis Phoblach na h-Alba air an dearbhadh ann an 2017/18

There is circulated (pp. 79-83) Report No. AS/15/18 dated 10 September 2018 by the Chief Executive.

The Committee is invited to consider the outcomes of the SPSO cases which demonstrate an improvement overall in the Council’s performance and note that actions have been taken in response to the Ombudsman’s recommendations.

b) Cases Received by the Council Update Report
Cùisean air am Faotainn leis a’ Chomhairle Giblean Aithisg Ùrachaidh

There is circulated (pp. 84-87) Report No. AS/16/18 dated 3 September 2018 by the Chief Executive.

The Committee is invited to consider the outcomes of the SPSO cases and note the actions that have been taken in response to the Ombudsman’s recommendations.

10. Audited Accounts 2017/18        
Cunntasan Sgrùdaichte 2017/18

There is circulated Report No AS/17/18 dated 11 September 2018 by the Depute Chief Executive/Director of Corporate Resources. 

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

11. 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 Audit and Scrutiny Committee:-

(a) Annual Report 2017/18 to Elected Members and the Controller of Audit 
(b) Letter of Representation 

The Committee is invited to note the terms of the report and approve the Letter of Representation.

Members are advised that there will be a private meeting between the Audit & Scrutiny Committee and Grant Thornton, the Council’s External Auditors, at the end of the meeting.