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, 15 June 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 Legal and Governance 

Business 

1.    Apologies for Absence
Leisgeulan

2.    Declarations of Interest/Transparency Statement
Foillseachaidhean Com-pàirt/ Aithris Fhollaiseachd

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 Report – 2021/22    
Aithisg Sgrùdaidh bhon Taobh A-muigh – 2021/22 

There is circulated a final 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; and
b)    Letter of representation.

This is an updated report, with the September 2022 Committee having considered a final external audit report and approved the letter of representation, pending conclusion of the outstanding audit work.  With the audit work now concluded, and the annual accounts for the year audited and signed, this report concludes reporting relating to the external audit for 2021/22.

The Committee is invited to note the position.

4.    Audited Accounts 2021/22nd Update on 2023/24 Audit Cunntasan Sgrùdaichte 2021/22 agus Cunntas às Ùr mu Sgrùdadh 2023/24

Members are asked to note that the Audited Annual Accounts for 2021/22 were signed and authorised for issue on 20 April 2023, and are available from the following Council website link: Annual accounts | Audited Accounts April 2021 to March 2022 (highland.gov.uk)

5.    Internal Audit Reviews and Progress Report and Update on 2023/24 Audit Plan         
Ath-sgrùdaidhean In-sgrùdaidh agus Aithisg Adhartais agus Cunntas às Ùr mu Phlana Sgrùdaidh 2023/24

There is circulated Report No. AS/6/23 dated 5 June 2023 by the Strategic Lead (Corporate Audit & Performance).

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

a)    Housing & Property – Housing Rent Collection (Substantial Assurance); 
b)    Resources & Finance – Review of Absence Management Arrangements (follow-up) (Reasonable Assurance); and
c)    Health & Social Care – Review of commissioned children’s services (Limited Assurance).

The Committee is invited to:-

i.    consider the Final Reports referred to in Section 4.1 of the report;
ii.    note the current work of the Internal Audit Section outlined at sections 5 and 6, and the status of work in progress detailed at Appendix 1 of the report; and
iii.    note the update on the 2023/24 audit plan.

6.    Internal Audit Annual Report 2022/2023
Aithisg Bhliadhnail In-Sgrùdaidh 2022/2023

There is circulated Report No. AS/7/23  dated 1 June 2023 by the Strategic Lead (Corporate Audit & Performance).

The Committee is invited to note the content of the report, the audit opinion provided and to raise any relevant points with the Strategic Lead (Corporate Audit & Performance).

7.    Review of Corporate Risks
Ath-Sgrùdadh air Cunnartan Corporra

There is circulated Report No. AS/8/23 dated 1 June 2023 by the Strategic Lead (Corporate Audit & 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.

8.    Public Service Improvement Framework (PSIF) Programme Reviews
Ath-sgrùdaidhean Prògram Frèam Leasachaidh Seirbheis Poblaich    
    
There is circulated Report No. AS/9/23 dated 12 May 2023 by the Strategic Lead (Corporate Audit & Performance).

The Committee is asked to consider the planned approach to self-assessment reviews and that the outcomes will be reported to the relevant Strategic Committees.

9.    Action Tracking Report
 Aithisg Tracadh Ghnìomhan

There is circulated Report No. AS/10/23 dated 30 May 2023 by the Strategic Lead (Corporate Audit & 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.

10.    Whistleblowing Annual Report
Aithisg Bhliadhnail Innsireachd

There is circulated Report No. AS/11/23 dated 1 June 2023 by the Strategic Lead (Corporate Audit & Performance).

The Committee is invited to:-

i.    scrutinise the information at section 4.1 of the report including the low number of whistleblowing concerns received;
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.  There was 1 such report during the year; and
iii.    note that this report together with the Whistleblowing policy will be provided to the next meeting of the HR Sub Group on 21/06/23 to consider whether any changes are required to the policy.