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, 19 September 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. Recess Powers
Cumhachdan Fosaidh

The Committee is asked to note that the Recess Powers granted by the Council at its meeting on 27 June 2019 have not 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 Audit and Scrutiny Committee:-

a)     Annual Report 2018/19 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.

5. Audited Accounts 2018/19     
Cunntasan Sgrùdaichte 2018/19

There is circulated Report No AS/14/19 dated 11 September 2019 by the Executive Chief Officer Resources & Finance.

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

6. Internal Audit Reviews and Progress Report – 01/06/19 – 06/09/19    
Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais

There is circulated Report No. AS/15/19 dated 10 September 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 Financial Controls (Full Assurance) 
• Corporate Resources – Review of Information Management Arrangements (Limited Assurance)

The Committee is invited to:-
 
i.     consider the Final Reports referred to in Section 4.1 of the report; 
i.     note the current work of the Internal Audit Section outlined at section 5 of the report and details of progress against the plan at Appendix 1; and 
ii.    agree the deletions from the planned audit work as outlined at section 6.4. 

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

There is circulated Report No. AS/16/19 dated 9 September 2019 by the Corporate Audit & Performance Manager. 

The Committee is invited to:- 

i.     scrutinize the Corporate Risk Register provided at Appendix 1 and consider the risk profile at Appendix 2 to the report; and 
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.

8. Scottish Public Service Ombudsman Cases Upheld
Cùisean Ombudsman Sheirbheisean Poblach

There is circulated Report No. AS/17/19 dated 9 September 2019 by the Executive Chief Officer Performance & Governance. 

The Committee is invited to consider the outcomes of the SPSO cases and note that the SPSO made no recommendations in relation to this matter.

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.