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, 28 September 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. Recess Powers
Cumhachdan Fosaidh

The Committee is asked to note that the Recess Powers granted by the Council at its meeting on 29 June 2023 have not been exercised in relation to the business of the Audit and Scrutiny Committee.

4. Internal Audit Reviews and Progress Report 2/6/2023 - 8/9/2023    
Ath-sgrùdaidhean In-sgrùdaidh agus Aithisg Adhartais 2/6/2023 - 8/9/2023

There is circulated Report No. AS/12/23 dated 18 September 2023 by the Strategic Lead (Corporate Audit & Performance).

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

a) Infrastructure and Environment – Winter Maintenance Payments (Substantial Assurance);
b) Resources and Finance – Control and usage of imprests (Reasonable Assurance);
c) Resources and Finance – Procurement Fraud Controls (Substantial Assurance);
d) Deputy Chief Executive’s – Transformation Programme (Substantial Assurance; 
e) Deputy Chief Executive’s – Inverness and Highland City Region Deal - (Substantial Assurance; and 
f) Deputy Chief Executive’s – Climate Change Plans and Implementation (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.

5. Internal Audit Plan 2023/24
Plana In-Sgrùdaidh 2023/24

There is circulated Report No. AS/13/23 dated 16 September 2023 by the Strategic Lead (Corporate Audit & Performance).

The Committee is invited to approve the 2023/24 Internal Audit Plan as detailed in Appendix 1 of the report.

6. CIPFA Audit Committee Guidance
Stiùireadh Comataidh Sgrùdaidh CIPFA

There is circulated Report No. AS/14/23 dated 16 September 2023 by the Strategic Lead (Corporate Audit & Performance).

The Committee is invited to:-

i.   consider the knowledge and skills framework set out in Appendix 1 of the report and note that additional training will be arranged for Committee Members to address the core areas of knowledge required;
ii.  review the self-assessment outlined at Appendix 2 of the report and agree the further actions required; and
iii. agree the changes at Appendix 3 of the report regarding the Committee’s Terms of Reference and that these will be incorporated as part of the annual review of the Scheme of Delegation.

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

There is circulated Report No. AS/15/23 dated 14 September 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. Code of Corporate Governance
Còd Riaghlaidh Chorporra

There is circulated Report No. AS/16/23 dated 15 September 2023 by the Head of Legal and Governance.

The Committee is invited to:-

i.  note the progress on delivering the 2022/23 Code of Corporate Governance; and
ii. approve the 2023/24 Code of Corporate Governance.

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

There is circulated Report No. AS/17/23 dated 15 September 2023 by the Head of Legal and Governance.

The Committee is invited to note:

i.  note the Council continues to be a modest user of the powers and that a further report will be forthcoming to the March 2024 meeting; and
ii. the outcome of the Investigatory Powers Commissioner’s Office.

10. 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/18/23 dated 15 September 2023 by the Head of Legal and Governance. 

The Committee is invited to note:-

i.  the ESC has investigated one complaint and, following investigation, the Standards Commission had decided to take no further action; and
ii. following investigation by the ESC the Standards Commission had decided to hold a hearing in respect of Councillor Hugh Morrison and on conclusion of the hearing found that he had not been in breach of the Code of Conduct

11. Annual Report of Scottish Public Service Ombudsman Cases determined in 2022/2023
Aithisg Bhliadhnail Chùisean Ombudsman Seirbheisean Poblach na h-Alba air an dearbhadh ann an 2022/2023

There is circulated Report No. AS/19/23 dated 14 September 2023 by the Executive Chief Officer Performance and Governance.

The Committee are invited to note the numbers of complaints regarding the Council considered by the SPSO.