Agendas, reports and minutes

A meeting of the Audit Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Thursday, 26 September 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 
Chief Officer - Legal and Corporate 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 27 June 2024 have not been exercised in relation to the business of the Audit Committee.

4. External Audit Best Value Thematic Report 2023-24 – Workforce Innovation
Aithisg Chuspaireil Luach as Fheàrr on Sgrùdadh on Taobh A-muigh 2023–24 – Ùr-ghnàthachas Feachd-obrach
 
There is circulated Report No. AC/19/24 by the Council’s External Auditors (Audit Scotland)

The Committee is asked to scrutinise and consider the report findings, in particular the key messages on pages 4-5 and the action plan at Appendix 1 of the report.

5. Annual Report of Scottish Public Services Ombudsman Cases determined in 2023/2024
Aithisg Bhliadhnail Chùisean Ombudsman Seirbheisean Poblach na h-Alba air an dearbhadh ann an 2023/2024
 
There is circulated Report No. AC/20/2024 by the Assistant Chief Executive – Corporate.

The Committee is asked to:-

i.  scrutinise and consider the information provided by Scottish Public Services Ombudsman with regard to the number and types of complaints received about the Council during 2023/24; and
ii. acknowledge the low number of complaints that are made against the Council and that only 2 were partially upheld during the year.

6. Review of Corporate Risks
Ath-Sgrùdadh air Cunnartan Corporra 
 
There is circulated Report No. AC/21/24 by the Assistant Chief Executive - Corporate

The Committee is asked 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.

7. Internal Audit Reviews and Progress Report
Ath-sgrùdaidhean In-sgrùdaidh agus Aithisg Adhartais 
 
There is circulated Report No. AC/22/24 by the Strategic Lead (Corporate Audit & Performance).

The Committee is asked to:-

i.  consider the final reports referred to in section 5.1 of the report; and
ii. scrutinise and note the current work of the Internal Audit Section outlined in sections 6 and 7 of the report, and the status of work in progress detailed at Appendix 1 of the report.

8. Internal Audit Action Tracking 
Tracadh Ghnìomhan In-sgrùdaidh

There is circulated Report No. AC/23/24 by the Strategic Lead (Corporate Audit & Performance).

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

9. The National Fraud Initiative (NFI) in Scotland 2022/23
An Iomairt Foill Nàiseanta ann an Alba 2022/23

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

The Committee is asked to consider the Audit Scotland NFI report, the key messages and the associated commentary set out in section 6 of the report.

10. Regulation of Investigatory Powers (Scotland) Act 
Achd Riaghladh Chumhachdan Sgrùdaidh (Alba) 
 
There is circulated Report No. AC/25/24 by the Chief Officer - Legal and Corporate Governance.

The Committee is asked to note that the Council continues to make appropriate use of the powers and that a further report will be forthcoming to the March 2025 meeting.

11. Commissioner for Ethical Standards in Public Life/Standards Commission: Councillors’ Code of Conduct – Investigation into Complaints
Coimiseanair airson Inbhean Beusail ann am Beatha Phoblach/Coimiseanair nan Inbhean: Còd Giùlain nan Comhairlichean – Sgrùdadh mu Ghearanan

There is circulated Report No. AC/26/24 by the Chief Officer - Legal and Corporate Governance.

The Committee is asked to note:-

i.  the ESC has investigated one complaint and, following investigation, the Standards Commission decided to take no further action;
ii. following investigation by the ESC the Standards Commission decided to hold a hearing in respect of :-

a) Councillor Maxine Smith in February 2024. On conclusion of the hearing the Commission found that Councillor Smith had breached the Code and imposed a sanction of suspension for one month and ;
b) Councillor Andrew Jarvie in April 2024. On conclusion of the hearing the Commission a formal finding of a breach of paragraphs 3.1, 3.8 and 3.10 of the Code could not be made.