Agendas, reports and minutes

A Special meeting of the Audit Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Wednesday, 24 January 2024 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. Best Value Thematic Report 2022/23
Aithisg Chuspaireil an Luaich as Fheàrr 2022/23

There is circulated Report No. AC/01/24 by Strategic Lead (Corporate Audit and Performance). 

The Committee is asked to:-

i. scrutinise the report findings and the improvement action plan set out in Appendix 1 of the report; and
ii. note that the next thematic review will examine ‘workforce innovation’ and will be included and reported as part of Audit Scotland’s 2023/24 audit work. 

4. Highland Council External Audit 2022/23
Sgrùdadh on Taobh A-muigh aig Comhairle na Gàidhealtachd 2022/23
      
a) Audited Accounts 2022/23

There is circulated Report No. AC/02/24 by the Head of Corporate Finance. 

The Committee is asked to approve the audited accounts for signature.

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

There is circulated Report No. AC/03/24 from Audit Scotland.

i. the Committee is asked to consider the report; and
ii. agree that the letters of representation be signed by the Head of Corporate Finance (Section 95 Officer).

c) Annual Report 2022/23

There is circulated Report No. AC/04/24 from Audit Scotland.

The Committee is asked to scrutinise and consider the report findings, in particular the key messages on pages 3-4 and the action plan at Appendix 1 of the report.

5. Risk Management – updated Risk Management Strategy and new Risk Appetite Statement
Stiùireadh Cunnairt – Ro-innleachd Stiùireadh Cunnairt ùraichte agus Aithris Càil Cunnairt ùr 

There is circulated Report No. AC/05/24 by the Interim Executive Chief Officer, Performance and Governance.

The Committee is asked to:-

i. approve the revised Corporate Risk Management Strategy at Appendix 1 of the report; and
agree to recommend to Council:-
ii. the Risk Appetite statement on page 5 of Appendix 1 of the report; and
iii. that it will be named the Corporate Risk Management Policy.

6. Internal Audit Report 2022/23 (updated version)
Aithisg In-Sgrùdaidh 2022/23 (cunntas às ùr)
 
There is circulated Report No. AC/06/24 by the Strategic Lead (Corporate Audit and Performance).

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