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, 27 March 2019 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. Internal Audit Reviews and Progress Report
Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais

There is circulated Report No. AS/1/19 dated 18 March 2019 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:-

• Corporate Resources - Review of VAT Arrangements (Reasonable Assurance)
• Community Services – Winter Maintenance (Reasonable Assurance)
• Community Services – Review of the arrangements for the procurement and payment of Homeless Services – Follow Up (Limited Assurance)
• Development & Infrastructure - Inverness and Highland City Region Deal (Limited Assurance)  
• Development & Infrastructure – Compliance with the Carbon Reduction Commitment Energy Efficiency Scheme (CRCEES) 2017-18 (Limited Assurance)
• Development & Infrastructure - Inverness Townscape Heritage Project (Reasonable Assurance) 

The Committee is invited to consider the Final Reports referred to in Section 3.1 to the report, note the current work of the Internal Audit Section and approve the amendments to the 2018/19 audit plan.

4. Internal Audit Plan 2019/20                                         
Plana In-Sgrùdaidh 2019/20

There is circulated Report No. AS/2/19 dated 19 March 2019 by the Corporate Audit Manager. 

The Committee is invited to approve the Internal Audit Plan for 2019/20.

5. Review of Audit & Scrutiny Committee Governance        
Ath-sgrùdadh Riaghlaidh na Comataidh Sgrùdaidh – Fios air ais mu Shuirbhidh nam Ball

There is circulated Report No. AS/3/19 dated 18 February 2019 by the Depute Chief Executive/Director of Corporate Resources. 

The Committee is invited to consider the feedback from the Member Consultation exercise and discuss next steps.

6. The National Fraud Initiative in Scotland 2016/17
Iomairt Nàiseanta Foille ann an Alba 2016/17

There is circulated Report No. AS/4/19 dated 15 March 2019 by the Corporate Audit Manager.  

The Committee is invited to consider the Audit Scotland report, the results for the Highland Council and the associated commentary.

7. Six-Monthly Review of Corporate Risks
Ath-sgrùdadh Sia-Mìosail de Chunnartan Corporra

There is circulated Report No. AS/5/19 dated 18 March 2019 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; and
iii.  note that the annual review of the Council’s Risk Management Strategy and associated guidance has been completed with only minor grammatical changes required.

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

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

a) Highland Council – External Audit Plan for the financial year ending 31 March 2019. 

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