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, 23 March 2023 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

There is circulated a report from the Council’s External Auditors (Audit Scotland)

• Annual Audit Plan 2022/23

The Committee is invited to note the terms of the report.  In addition, as there has been a change in the Council’s External Auditors, Audit Scotland will provide a short introduction setting out their remit to the Committee.

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

There is circulated Report No. AS/1/23 dated 10 March 2023 by the Strategic Lead (Corporate Audit & Performance).

This update includes copies of the following final reports issued:-

• Infrastructure, Environment & Economy – Visitor Management Plan Resources – Reasonable Assurance 
• Communities and Place – Review of Customer Services – Reasonable Assurance  

The Committee is invited to:-

i.   consider the Final Reports referred to in Section 4.1 pf the report;
ii.  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; and
iii. note the reasons for the delay in producing the 2023/24 audit plan and that this will come to the June Committee for approval.

5. Updated CIPFA guidance on Audit Committees  
Stiùireadh Ùraichte CIPFA mu Chomataidhean Sgrùdaidh

There is circulated Report No. AS/2/23 dated 10 March 2023 by the Strategic Lead (Corporate Audit & Performance). 

The Committee is invited to:-.

i.consider the changes arising from the new guidance and position statement and in particular:
      •    the recommendation that the Committee contains at least two co-opted independent members to provide appropriate technical expertise;
      •    the requirement for the Committee to report annually on how it has complied with the position statement, discharged its responsibilities and include an assessment of its performance; and 
      •    the need to review the Committee terms of reference to comply with the new CIPFA position statement.  Any proposed changes to the Committee remit would need to be reflected in the Scheme of Delegation and approved by Council.
ii.  note that further work will be undertaken to implement the new guidance and Committee will be updated accordingly; and
iii. agree that the new annual reporting requirements will be applied for the financial year 2023/24 with the intent that the Committee’s annual report will be presented for approval in June 2024 and thereafter published on the Council’s website.

6. Review of Corporate Risks                                                                                                             
Ath-sgrùdadh de Chunnartan Corporra

There is circulated Report No. AS/3/23 dated 17 February 2023 by the Strategic Lead (Corporate Audit and Performance.)

The Committee is invited to scrutinise the Corporate Risk Register provided at Appendix 1 and consider the risk profile at Appendix 2 of the report.

7. Scottish Public Services Ombudsman Cases Upheld                      
Cùisean Ombudsman Seirbheisean Poblach na h-Alba gan Cumail Suas 

There is circulated Report No. AS/4/23 dated 8 March 2023 by the Interim Chief Executive.

The Committee is invited to consider the outcome of the upheld case and note that the Scottish Public Sector Ombudsman’s recommendations have been carried out.   

8. Regulation of Investigatory Powers (Scotland) Act 2000 (RIPSA)  
Achd Riaghladh Chumhachdan Sgrùdaidh (Alba) 2000 (RIPSA)

The Council has made three applications for authorisation in terms of the Regulation of Investigatory Powers (Scotland) Act 2000 in the six months since September 2022. The applications involved two for directed surveillance and one renewal for use a covert human intelligence source (CHIS). 

The Committee is invited to note the number of applications and that the Council continues to be a modest user of the powers. A further report will be forthcoming to the September 2023 meeting.
    
9. 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.

10. Internal Audit Review and Progress Report                                      
Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais

There is circulated to Members only Report No. AS/5/22 by the Strategic Lead (Corporate Audit & Performance) summarising a final confidential report issued since the date of the last meeting as follows:-
 
• Health & Social Care Residential Units Investigation

The Committee is invited to consider the Final Report as detailed.