Agendas, reports and minutes

A meeting of the Audit Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Thursday, 13 June 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. Internal Audit Reviews and Progress Report / Ath-sgrùdaidhean In-sgrùdaidh agus Aithisg Adhartais

There is circulated Report No. AS/13/24 by the Strategic Lead (Corporate Audit and Performance).

The Committee is invited to:-

i. consider the Final Reports referred to in section 4.1 of the report; and
ii. scrutinise and note the current work of the Internal Audit Section outlined in sections 5 and 6, and the status of work in progress detailed at Appendix 1.

4. Action Tracking update / Cunntas às Ùr mu Thracadh Ghnìomhan 

There is circulated Report No. AS/14/24 by the Strategic Lead (Corporate Audit and Performance).

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

5. Internal Audit Annual Report 2023/24 / Aithisg Bhliadhnail In-Sgrùdaidh 2023/24

There is circulated Report No. AS/15/24 by the Strategic Lead (Corporate Audit and Performance).

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

6. Fraud and Whistleblowing Annual Report 2023/24 / Cunntas Bliadhnail Foille agus Innsireachd 2023/24

There is circulated Report No. AS/16/24 by the Strategic Lead (Corporate Audit and Performance). 

The Committee is invited to:-

i. scrutinise and note details of the fraud investigations and activities undertaken as detailed in section 4.1 of the report;
ii. scrutinise and note the information at section 4.2 of the report including the low number of whistleblowing concerns requiring investigation;
iii. note that where a fraud or whistleblowing investigation identifies any control weakness, fraudulent activity or areas for improvement, this will be addressed through an Internal Audit report which will be provided to Committee for scrutiny purposes;
iv. review and note the self-assessment against the CIPFA Code of Practice on Managing the Risk of Fraud and Corruption set out at Appendix 1 of the report; and
v. approve the revised Counter Fraud Policy provided at Appendix 2 of the report.

7. Risk management update / Cunntas mu stiùireadh cunnairt

There is circulated Report No. AS/17/24 by the Interim Executive Chief Officer, Performance and Governance. 

The Committee is asked to approve the approach being undertaken in relation to applying the new Risk Management Policy, and the reassessment of the existing Corporate risks with the appropriate links being made with the Operational Delivery Plan.

8. Scottish Public Services Ombudsman Cases Upheld / Cùisean Ombudsman Seirbheisean Poblach na h-Alba gan Cumail Suas

There is circulated Report No. AS/18/24 by the Chief Executive.

The Committee is asked to:-

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