Agendas, reports and minutes

A meeting of the Audit and Scrutiny Committee will take place REMOTELY on Thursday, 26 November 2020 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. External Audit Reports    
Aithisgean Sgrùdaidh bhon Taobh A-muigh

There will follow Annual Report prepared by the Council’s External Auditors (Grant Thornton) issued since the last Audit and Scrutiny Committee:-

Update on the 2019/20 External Audit

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

There is circulated Report No AS/13/20 dated 16 November 2020 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:-

•    Infrastructure and Environment - LEADER Programme 2019/20 (Substantial Assurance)
•    Property and Housing – Collection of school meals income (Reasonable Assurance)
•    Education and learning - Workforce planning and staffing arrangements – Teaching (Reasonable Assurance)
•    Health and Social Care – Investigation into administration and use of SDS package (Reasonable Assurance) (to follow)

The Committee is invited to consider the Final Reports referred to in Section 4.1 and note the current work of the Internal Audit Section outlined at Section 5 and details of progress against the 2020/21 audit plan at Appendix 1.

5.    Scottish Public Services Ombudsman (SPSO) Annual Report on the Scottish Welfare Fund Independent Review Service 2019/20    
Ombudsman Seirbheis Phoblach na h-Alba Ath-sgrùdadh Neo-eisimeileach Maoin Sochair na h-Alba 2019/20

There is circulated Report No AS/14/20 dated 16 November 2020 by the Executive Chief Officer, Resources and Finance. 

The Committee is invited to:- 

i.    recognise the Council’s outstanding performance for processing 99% of SWF applications within the statutory timeframes (1 working day for Crisis Grants and 15 working days for Community Care Grants);
ii.    scrutinise that from 5,965 SWF applications received by the Highland Council, the SPSO received 8 valid requests for 2nd tier reviews (0.13%) and changed the Council’s decisions in 5 cases (0.08%); and
iii.    take cognisance of the pivotal role undertaken by Officers as per paragraph 11.2 of this report.

6. Annual Report of Scottish Public Service Ombudsman Cases determined in 2019/20
Bhliadhnail de Chùisean Ombudsman Seirbheis Phoblach na h-Alba air an dearbhadh ann an 2019/20

There is circulated Report No AS/15/20 dated 13 November 2020 by the Executive Chief Officer Performance & Governance.

The Committee is invited to:-

i.    consider the outcomes of the SPSO cases; and
ii.    note that actions have been taken in response to the Ombudsman’s recommendations.    

7. Members Survey on the Effectiveness of Audit and Scrutiny Committee  
Suirbhidh Bhall mu Èifeachdachd Comataidh an Sgrùdaidh

There is circulated Report No AS/16/20 dated 16 November 2020 by the Corporate Audit & Performance Manager.

The Committee is invited to:- 

i.    consider the key findings of the survey;
ii.    agree the survey continues to be conducted annually;
iii.    note that training modules on internal audit, risk and performance management are available for online learning; and
iv.    note that the overall requirements for training will be finalised through a corporate programme of Members training being finalised in conjunction with Members for 2021/22.

8. Audit Scotland – Local Government in Scotland Overview, Challenges & Performance 2020
Sgrùdadh Alba – Riaghaltas Ionadail ann an Alba: Foir-shealladh, Dùbhlain & Coileanadh 2020

There is circulated Report No AS/17/20 dated 12 November 2020 by the Corporate Audit & Performance Manager.

The Committee is invited to note and comment on this national report in the local context.