Agendas, reports and minutes

Audit Committee

Date: Wednesday, 28 September 2022

Agenda: Read the Agenda

A meeting of the Audit and Scrutiny Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Wednesday, 28 September, 2022 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 provide some information on the nature of the interest and leave the meeting at the appropriate time.  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 30 June 2022 have not been exercised in relation to the business of the Audit and Scrutiny Committee.
 
4. External Audit Reports
    Aithisgean Sgrùdaidh bhon Taobh A-muigh
 
The will follow external audit report prepared by the Council’s External Auditors (Grant Thornton):-
 
a)  Annual Report 2021/22 to Elected Members and the Controller of Audit (Report no. AS/5/22).
b)  Letter of representation (Report No. AS/6/22)
 
5.  Audited Accounts 2021/22
     Cunntasan Sgrùdaichte 2021/22
 
There will follow Report No AS/7/22 by the Head of Finance.
 
6. Internal Audit Reviews and Progress Report
    Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais
 
There is circulated Report No. AS/8/22 dated 15 September, 2022 by the Corporate Audit Manager which details the work undertaken by the Internal Audit Section since the last report to Committee in February, 2022 as follows:-
 
• Communities & Place – Review of Ward Fund Schemes (Substantial Assurance) 
• Infrastructure, Environment & Economy/Property & Housing/Resources & Finance – Review of Capital Projects (Reasonable Assurance) 
• Infrastructure, Environment & Economy – Harbours Fuel Sales (Reasonable Assurance) 
• Infrastructure, Environment & Economy – Highland Coastal Communities Fund (Reasonable Assurance) 
• Infrastructure, Environment & Economy – Review of Covid-19 Grants (Substantial Assurance) 
• Performance & Governance – Review of Local Democracy (Reasonable Assurance) 
• Performance & Governance – Effectiveness of Out of Hours Arrangements (Reasonable Assurance) 
• Transformation – The Council’s Approach to Recovery (substantial Assurance) 
 
The Committee is invited to note the current work of the Internal Audit Section outlined at section 5 of the report and the final progress against the 2021/22 audit plan in section 6.
 
7. Action Tracking Report
    Aithisg a’ Leantainn Gnìomhachd
 
There is circulated Report No. AS/9/22 dated 14 September, 2022 by the Corporate Audit Manager.
 
The Committee is invited to note and comment upon the action tracking information provided including the revised target dates for the completion of outstanding actions.
 
8. Internal Audit Annual Report 2021/2022
    Aithisg Bhliadhnail In-Sgrùdaidh 2021/2022
 
There is circulated Report No. AS/10/22 dated 14 September, 2022 by the Corporate Audit Manager. 
 
The Committee is invited to note the content of the report, the audit opinion provided and to raise any relevant points with the Corporate Audit Manager.
 
9. Internal Audit Plan 2022/23
    Plana In-Sgrùdaidh 2022/23
 
There is circulated Report No. AS/11/22 dated 12 September 2022 by the Corporate Audit Manager. 
 
The Committee is invited to approve the Internal Audit Plan for 2022/23.
 
10. Review of Corporate Risks
      Ath-Sgrùdadh air Cunnartan Corporra
 
There is circulated Report No. AS/12/22 dated 12 September, 2022 by the Strategic Lead Corporate Audit and Performance.
 
The Committee is invited to:-
 
i.  approve the revised Risk Management Strategy at Appendix 1 of the report; and
ii. scrutinise the Corporate Risk Register provided at Appendix 2 and consider the risk profile at Appendix 3 of the report.
 
11. Annual Report of Scottish Public Service Ombudsman Cases determined in 2021/22
     Cùisean Ombudsman Sheirbheisean Poblach na h-Alba a 
     Fhuaireadh leis a’ Chomhairle – Aithisg às Ùr
 
There is circulated Report No. AS/13/22 dated 7 September, 2022 by the Executive Chief Officer Performance and Governance.
 
The Committee are invited to note the low numbers of complaints regarding the Council considered by the SPSO.
 
12. Code of Corporate Governance
      Còd Riaghladh Corporra
 
There is circulated Report No. AS/14/22 dated 12 September, 2022 by the Head of Corporate Governance.
 
The Committee is invited to:-
 
i.  note the progress on delivering the 2021/22 Code of Corporate Governance;
ii. approve the 2022/23 Code of Corporate Governance.
 
13. Regulation of Investigatory Powers (Scotland) Act (RIPSA)
      Achd Riaghladh Chumhachdan Sgrùdaidh (Alba) (RIPSA)
 
There is circulated Report No. AS/15/22 dated 14 September 2022 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, 2023 meeting.
 
14. Commissioner for Ethical Standards in Public Life/Standards Commission: Councillors’ Code of Conduct – Investigation into Complaints 
      Coimiseanair airson Inbhean Beusail ann am Beatha Phoblaich/Coimisean nan Inbhean: Còd Giùlain nan Comhairlichean – Sgrùdadh Ghearanan
 
There is circulated Report No. AS/16/22 dated 12 September, 2022 by the Head of Corporate Governance. 
 
The Committee is invited to note that, in respect of any complaints against Highland Council Members, concluded during 2021/22, the ESC/Commission has investigated one complaint and, following investigation, decided to take no further action.
 
15. Review of the Internal Audit Charter
      Ath-sgrùdadh dhen Chairt In-sgrùdaidh
 
There is circulated Report No. AS/17/22 dated 15 August, 2022 by the Corporate Audit & Performance Strategic Lead
 
The Committee is asked to approve the amendments to the Internal Audit Charter outlined in the report and contained in the revised Charter in Appendix 1 of the report.
 
16. Exclusion of the Public
     Às-dùnadh a’Phobaill
 
The Committee is asked to resolve that, under Section 50A(4) of the Local Government (Scotland) Act 1973, the public be excluded from the meeting for the following item on the grounds that it involves the likely disclosure of exempt information as defined in Paragraph 6 of Part 1 of Schedule 7A of the Act.
 
17. Internal Audit Review and Progress Report
     Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais
 
There is circulated to Members only Report No. AS/18/22 by the Corporate Audit Manager which summarises a final confidential report issued since the date of the last meeting as follows:-
 
• Health & Social Care – Investigation into missing monies from Residential Units, control weaknesses (Limited Assurance)
 
The Committee is invited to consider the Final Report as detailed.