Agendas, reports and minutes

A meeting of the Audit Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Thursday, 30 November 2023 at 10.30 am.

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 indicate whether it is a financial or non-financial interest and include some information on the nature of the interest. Advice may be sought from Officers prior to the meeting taking place.

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

There is circulated Report No. AC/20/23 dated 17 November 2023 by the Strategic Lead (Corporate Audit and Performance).

This update includes copies of the following final reports issued:-
a) Education & Learning – Secondary School (Reasonable Assurance) 
b) Health & Social Care – Review of the control and usage of imprests and other cash in Health & Social Care Establishments (Reasonable Assurance)

The Committee is invited to:-

i. consider the Final Reports referred to in Section 4.1 of the report; and
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.

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

There is circulated Report No. AC/21/23 dated 14 November 2023 by the Interim Executive Chief Officer, Performance and Governance.

The Committee is invited to:-

i. scrutinise the Corporate Risk Register provided at Appendix 1 of the report; and
ii. consider the risk profile at Appendix 2 of the report.

5. Complaints Performance Report    
Aithisg Choileanaidh Ghearanan 

There is circulated Report No. AC/22/23 dated 31 October 2023 by Executive Chief Officer Communities and Place.

The Committee is invited to:-

i. scrutinise the performance outlined in the Annual Complaints Report for 2022/23 at Appendix 1, including:
• the trend for customers to submit their complaint electronically at 97.4%, an increase of 11.6% on 21/22;
• that most complaints (62.6%) closed in the period were considered Frontline and did not require investigation, with 96.5% of those closed considered to be resolved to the satisfaction of the customer;
• the time to respond to a Frontline complaint continues to be within the target of 5 working days with an average of 3.6 days in 22/23 showing an improving downward trend; and
• that work is still required to improve the performance of Investigation complaints and that this is an ongoing improvement process.

ii. agree to publish the appended report on the Council’s website and submit this to the SPSO.

6. External Audit – Annual Report 2022/23 and Independent Auditor’s Report
Sgrùdadh on Taobh a-muigh – Aithisg Bhliadhnail 2022/23 agus Aithisg Neach-sgrùdaidh Neo-eisimeileach                                                   
    
a) Audited Trust Accounts 2022/23

There is circulated Report No. AC/23/23 dated 15 November 2023 by the Head of Corporate Finance in respect of the audited trust accounts 2022/23.

The Committee is invited to:-

i. approve the audited accounts for signature.
ii. agree that the letters of representations be signed by the Treasurer on behalf of the Trustees.
iii. note the auditor recommendations to consider for future years, joining the accounts of the charitable trusts under the connected charities provision.

b) Report to Those Charged with Governance on the 2022/23 Audits 

There is circulated Reports No. AC/24/23 from Audit Scotland in respect of their 2022/23 audits of the Highland Charities Trust and Highland Council Charitable Trusts.

The Committee is asked to consider these and note that Appendix C of the reports will be included within the 2022/23 Highland Council Annual Audit Report.

c) Update on the 2022/23 Highland Council annual audit 

There is circulated an update Report AC/25/23 from Audit Scotland on their annual audit work including a revised timetable for the annual accounts.

The Committee is asked to note the update provided and that the annual report will be presented to the special meeting of the Audit Committee on 24 January 2024.

7. Progress Report on the Review of Commissioned Children’s Services     
Aithisg Adhartais mun Ath-sgrùdadh de Sheirbheisean Chloinne Choimiseanaichte

There is circulated Report No. AC/26/23 by Executive Chief Officer Health and Social Care.

The Committee is invited to consider the report.