Agendas, reports and minutes

Audit Committee

Date: Wednesday, 30 November 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, 30 November, 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. External Audit Reports
    Aithisgean Sgrùdaidh bhon Taobh A-muigh
 
The is circulated Report No. AS/19/22 dated 15 November, 2022 by the Strategic Lead Corporate Audit & Performance. 
 
The Committee is invited to scrutinise the audit findings and note the positive outcome that the IT controls tested were judged to be effective.  One improvement opportunity was identified and management have provided a response to address this.
 
4. Internal Audit Reviews and Progress Report
    Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais
 
There is circulated Report No. AS/20/22 dated 16 November, 2022 by the Strategic Lead Corporate Audit and Performance which details the work undertaken by the Internal Audit Section since the last report to Committee in September, 2022 as follows:-
 
• Review of COVID Welfare Support Services – Full Assurance
• Payment of Member Expenses – 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 progress against the 2022/23 audit plan in section 6.
 
5. Action Tracking Report
    Aithisg a’ Leantainn Gnìomhachd
 
There is circulated Report No. AS/21/22 dated 17 November, 2022 by the Strategic Lead Corporate Audit and Performance.
 
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.
 
6. Revisions to Internal Audit Charter
    Ath-sgrùdaidhean dhen Chairt In-sgrùdaidh
 
There is circulated Report No. AS/22/22 dated 10 November, 2022 by the Strategic Lead Corporate Audit and Performance.
 
The Committee is invited to approve changes made to the Internal Audit Charter, a copy of which is provided at Appendix 1 to the report.
 
7. National Fraud Initiative in Scotland 2022
    Iomairt Nàiseanta Foill ann an Alba 2022
 
There is circulated Report No. AS/23/22 dated 14 November, 2022 by the Strategic Lead Corporate Audit and Performance.
 
The Committee is asked to consider the Audit Scotland National Fraud Initiative report and the associated commentary.
 
8. Whistleblowing Annual Report 2021/22
    Aithisg Bhliadhnail Innsireachd 2021/22
 
There is circulated Report No. AS/24/22 dated 16 November, 2022 by the Strategic Lead Corporate Audit and Performance.
 
The Committee is invited to:- 
 
(i) scrutinise the information at section 4.1 including the low number of whistleblowing concerns received; and
(ii)note that where a whistleblowing investigation identifies any control weakness, fraudulent activity or areas for improvement this will be addressed through an Internal Audit report which will be provided to Committee to scrutinise.
 
9. Review of Corporate Risks
    Ath-Sgrùdadh air Cunnartan Corporra
 
There is circulated Report No. AS/25/22 dated 15 November, 2022 by the Strategic Lead Corporate Audit and Performance.
 
The Committee is invited to scrutinise the Corporate Risk Register provided at Appendix 1 to the report and consider the risk profile at Appendix 2.
 
10. Annual Complaints Performance Report – 2021/22 and Half Yearly Monitoring 2022/23
      Aithisg Choileanaidh Ghearanan Bhliadhnail – 2021/22 agus Sgrùdadh Leth-bhliadhnail 2022/23
 
There is circulated Report No. AS/26/22 dated 21 October, 2022 by the Executive Chief Officer, Communities and Place.
 
The Committee is invited to:-
 
i   scrutinise the performance outlined in the Annual Complaints Report for 2021/22 at Appendix 1; 
ii  consider the performance figures for complaints for quarter’s 1 and 2 detailed at section 6;
iii note the work undertaken to continue to improve performance in complaints handling and that this is an ongoing improvement process;
iv  agree to publish the appended report on the Council’s website and submit this to the SPSO.