Agendas, reports and minutes

A meeting of the Audit Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Thursday, 28 November 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. Code of Corporate Governance – 2024/25 Code 
Còd Riaghlachais Chorporra – Còd 2024/25

There is circulated Report No. AC/27/24 by the Chief Officer – Legal and Corporate Governance.

The Committee is asked to:-

i. note the progress on delivering the 2022/23 Code of Corporate Governance; and
ii. approve the 2024/25 Code of Corporate Governance.

4. 23/24 Report to those charged with governance (Highland Council); and 23/24 Highland Council Annual Audit Report  
Aithisg 23/24 dhaibhsan a tha an urra ri riaghlachas (Comhairle na Gàidhealtachd); agus Aithisg Sgrùdaidh Bhliadhnail Chomhairle na Gàidhealtachd 23/24

There is circulated Report No. AC/28/24 by the Chief Officer – Corporate Finance.

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

5. Charities Accounts
Cunntasan Charthannasan

There is circulated Report No. AC/29/24 by the Chief Officer – Corporate Finance.

The Committee is asked to:-

i. approve the audited accounts for signature, noting that the accounts to be approved will include the name of the trustee appointed as a result of the Fort William and Ardnamurchan by-election to be held on 22 November 2024; and
ii. agree that the letter of representation be signed by the Treasurer on behalf of the Trustees.

6. Annual Complaints Performance Report – 2023/24
Aithisg Choileanaidh Bhliadhnail Ghearanan – 2023/24

There is circulated Report No. AC/30/24 by the Assistant Chief Executive – Corporate.

The Committee is asked to:-

i. scrutinise the performance outlined in the Annual Complaints Report for 2022/23 at Appendix 1, including:
• that most complaints (57%) closed in the period were considered Frontline and did not require investigation, with 68.5% 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 3.7 days in 22/23 showing a maintained positive position.
• 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.
iii. note the additional Child Friendly Complaints process which became law on 16 July 2024.

7. Review of Corporate Risks
Ath-Sgrùdadh air Cunnartan Corporra

There is circulated Report No. AC/31/24 by the Assistant Chief Executive – Corporate.

The Committee is asked to:-

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

8. Audit Committee Annual Report 2023/24
Aithisg Bhliadhnail Comataidh an Sgrùdaidh 2023/24

There is circulated Report No. AC/32/24 by the Audit Committee Chair.

The Committee is asked to:-

i. agree the Audit Committee Chair’s annual report including the identified areas for improvement.  The report is provided at Appendix 1;
ii. note that the self-assessment toolkits provided in the CIPFA guidance will be revisited by the Committee in order to measure progress made since the guidance was first considered; and
iii. agree that this report should be recommended to Council to acknowledge that the necessary assurances have been provided by the Audit Committee to demonstrate that it has fulfilled its purpose and can demonstrate its impact for 2023/24.

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

There is circulated Report No. AC/33/24 by the Strategic Lead (Corporate Audit and Performance). 

The Committee is asked to:-

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

10. Internal Audit Action Tracking
Tracadh Ghnìomhan In-sgrùdaidh

There is circulated Report No. AC/34/24 by the Strategic Lead (Corporate Audit and Performance). 

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

11. Update on the Global Internal Audit Standards
Cunntas às Ùr mu Inbhean In-Sgrùdaidh Cruinneil 

There is circulated Report No. AC/35/24 by the Strategic Lead (Corporate Audit and Performance).

The Committee is asked to:-

i. consider the changes arising from the new GIAS which will affect the Audit Committee; and
ii. note that further updates will be provided to Committee as work progresses with implementing the new GIAS.

12. Internal Audit Plan 2024/25
Plana In-Sgrùdaidh 2024/25

There is circulated Report No. AC/36/24 by the Strategic Lead (Corporate Audit and Performance).

The Committee is asked to approve the 2024-2025/26 Internal Audit Plan which is provided at Appendix 1.

13. Payroll Overpayments Update
Cunntas às Ùr mu Phàighidhean Anabarrach Rola-pàighidh

There is circulated Report No. AC/37/24 by the Assistant Chief Executive – Corporate.

The Committee is asked to:-

(i) note the progress in relation to the Audit Recommendations agreed in June 24 Audit Committee including all actions have either been completed on-time or remain on target; and
(ii) note that a further update report will be taken to June 25 Audit Committee.