Agendas, reports and minutes

A meeting of the Audit Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Thursday, 21 March 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. External Audit – Highland Council Annual Audit Plan 2023/24 / Sgrùdadh on Taobh a-muigh – Plana Sgrùdadh Bliadhnail Chomhairle na Gàidhealtachd 2023/24
 
There is circulated Report No. AC/07/24 by the Council’s External Auditors (Audit Scotland) which contains their 2023/24 Annual Audit Plan. This sets out their planned work to be undertaken for the 2023/24 audit. 

The Committee is asked to:-

i. approve the 2023/24 Annual Audit Plan; and
ii. note the Local Government in Scotland: Financial Bulletin 2022/23.

4. Internal Audit Reviews and Progress Report / Ath-sgrùdaidhean In-sgrùdaidh agus Aithisg Adhartais 

There is circulated Report No. AC/08/24 by the Strategic Lead (Corporate Audit and Performance). This includes copies of the following final reports issued:-

• Education and Learning – ICT Arrangements in Schools (Substantial Assurance)
• Education and Learning – Review of Financial Procedures in Schools (Reasonable Assurance) 
• Communities and Place – Waste Management Income (Substantial Assurance)
• Performance and Governance – Verification of Statutory Performance Indicators (Substantial Assurance) 
• Housing and Property – Corporate Landlord (Limited Assurance) 
 
The Committee is asked to:-

i. consider the Final Reports referred to in Section 4.1 of the report;
ii. approve the deletion of two audits from the audit plan as set out in section 5.2 of the report; and
iii. 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.

5. Action Tracking Update / Cunntas às Ùr mu Thracadh Ghnìomhan

There is circulated Report No. AC/09/24 by the Strategic Lead (Corporate Audit and Performance). 

The Committee is asked to note and comment upon the action tracking information provided, including the revised target dates for the completion of outstanding actions.

6. Risk Management / Cunntas às Ùr mu Stiùireadh Cunnairt
 
The Committee is asked to note that no Corporate Risk Register report is being presented at this meeting of the Committee. The updated Risk Policy which was presented to Committee on 24 January 2024 will be presented to Council on 14 March for agreement. If the Policy is agreed, the existing Corporate Risks and Service Risks will be analysed using the new process, with a view to presenting a new Corporate Risk Register to the Committee on 13 June 2024.
 
7. PSIF Reviews / Ath-sgrùdaidhean PSIF

There is circulated Report No. AC/10/24 by the Interim Executive Chief Officer, Performance and Governance.

The Committee is asked to note:-

i. the self-assessment which is taking place using the Public Service Improvement Framework (PSIF); and
ii. the next steps set out in section 6 of the report.

8. Scottish Public Services Ombudsman Cases Upheld / Cùisean Ombudsman Seirbheisean Poblach na h-Alba gan Cumail Suas 
 
There is circulated Report No. AC/11/24 by the Chief Executive. 

The Committee is asked to:-

i. consider the outcome of the upheld case; and
ii. note that the SPSO’s recommendations have now been carried out.

9. Regulation of Investigatory Powers (Scotland) Act 2000 (RIPSA) / Achd Riaghladh Chumhachdan Sgrùdaidh (Alba) 2000 (RIPSA) 
 
There is circulated Report No. AC/12/24 by the Head of Legal and Governance.

The Committee is asked to note the Council continues to make appropriate use of the powers and that a further report will be forthcoming to the September 2024 meeting.