Agendas, reports and minutes

Highland and Western Isles Valuation Joint Board

Date: Friday, 22 September 2023

Agenda: Read the Agenda

A meeting of the Highland and Western Isles Valuation Joint Board will be held in Committee Room 1, Council Headquarters, Glenurquhart Road, Inverness  on Friday, 22 September, 2023 at 10.30 a.m. 
 
Your attendance at the meeting is invited and I append a note of the business to be transacted.
 
Yours faithfully
 
Stewart Fraser
Clerk to the Board
 
Business
 
1. Apologies
    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. Minutes of Meetings           
    Geàrr-chunntas Coinneimh 
 
There are circulated, for approval, Minutes of Meetings held on 22 June, 2023. 
 
4. Matters Arising from the Minutes
    Gnothaichean Ag Èirigh on Gheàrr-chunntas
 
5. Departmental Report
    Aithisg Roinneil
 
There is circulated Report No VAL/16/23 by the Assessor and Electoral Registration Officer.
 
The Board is invited to comment and otherwise note the recent activities of the department as set out in the report.
 
6. Revenue Budget Monitoring Statement 2023/24
    Aithris Sgrùdaidh Buidseit Teachd-a-Steach 2023/24
 
There is circulated Report No VAL/17/23 by the Assessor and Electoral Registration Officer.
 
The Board is invited to comment and otherwise note the content of the report.
 
7. External Annual Audit
    Sgrùdadh Bliadhnail on Taobh A-muigh
 
7a  Letter of Representation 2022/23
      Litir Riochdachaidh 2022/23
 
There is circulated Report No. VAL/18/23 a copy of the annual audit letter of representation 2022/23.
 
The Board is asked to agree that the letter of representation be signed by the Treasurer on behalf of the Board.
 
7b  Audited Accounts 2022/23
     Cunntasan Sgrùdaichte 2022/23
 
The Audited Statement of Accounts (Report No. VAL/19/23) for the financial year 2022/23 are available for viewing at the following weblink:-
 
Highland and Western Isles Valuation Joint Board - annual reports and accounts | Audited Accounts April 2022 to March 2023
 
The Treasurer will respond to any matters arising from the Accounts.
 
The Board is invited to approve the Audited Accounts for signature.
 
7c  Report to Those Charged with Governance on the 2022/23 Audit
     Aithisg Dhaibhsan air a bheil Uallach airson Riaghladh air Sgrùdadh 2022/23
 
There is circulated Report No VAL/20/23 by the External Auditor, Audit Scotland.
 
The Board is invited to comment and otherwise note the report.
 
7d Annual Audit Report 2022/23
 
There is circulated Report No. VAL/21/23 by the External Auditor, Audit Scotland
 
The Board is invited to comment and otherwise note the report.
 
8. Code of Corporate Governance 2023/24
 
There is circulated Report No. VAL/22/23 by the Assessor and Electoral Registration Officer.
 
The Board is invited to approve the Code of Corporate Governance 2023/24.
 
9. Internal Audit Reports
 
9a Internal Audit Annual Report 2022/23
 
There is circulated Report No. VAL/23/23 by the Strategic Lead (Corporate Audit & Performance), Highland Council.
 
The Board is asked to note the content of the report, the audit opinion provided and to raise any relevant points with the Council’s Strategic Lead.
 
9b   Internal Audit Annual Plan 2023/24
 
There is circulated Report No. VAL/24/23 by the Strategic Lead (Corporate Audit & Performance), Highland Council.
 
The Board is asked to approve the 2023/24 Internal Audit Plan.
 
10. Exclusion of the Public
      Às-dùnadh a’ Phobaill
 
The Board 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 1 of Part 1 of Schedule 7A of the Act.
 
11. Management Structure Review
 
There is circulated to Members only Report No VAL/25/23 by the Assessor and Electoral Registration Officer.
 
The Board is invited to comment on the content and proposals within the report.