• Agenda

Minutes of Meeting of the Highland and Western Isles Valuation Joint Board held in the Council Headquarters, Glenurquhart Road, Inverness on Thursday, 21 November 2013 at 10.30 a.m.

Present

Representing The Highland Council

Mrs H Carmichael, Mr D Bremner, Dr I Cockburn, Mr J Ford, Mr L Fraser, Mr K Gowans, Mr A Graham, Mr J Stone

Representing Comhairle nan Eilean Siar

Mr J Mackay, Mr A Macleod (By Video Conference)

Officials in attendance:

Mr W Gillies, Assessor and Electoral Registration Officer
Mrs M Grigor, Treasurer’s Office
Ms J McBride, Senior Auditor, Audit Scotland
Ms E Barrie, Personnel Manager
Mrs R Moir, Assistant Clerk
Mr S Taylor, Clerk’s Office

Mrs H Carmichael in the Chair

Preliminaries

The Convener welcomed Mr William Gillies to his first meeting following his recent appointment as Assessor and Electoral Registration Officer. 

1. Apologies for Absence

None.

2. Declarations of Interest

The Board NOTED that there were no declarations of interest expressed.

3. Minutes of Meeting of 29 August 2013

There had been circulated and were APPROVED the Minutes of the Board Meeting of 29 August 2013.

There had also been circulated and were NOTED the Minutes of the Special Board Meeting (Appointment Panel – Shortlisting) of 9 October 2013 (23kb pdf), previously confirmed at the Board’s Special Meeting of 1 November 2013.

There had further been circulated and were APPROVED the Minutes of the Special Board Meeting (Appointment Panel – Interviews) of 1 November 2013 (17kb pdf).

4. Membership

The Board NOTED that, following the resignation from the Board of Mr M Green, the Highland Council had appointed Mr A Graham to fill the resulting vacancy.

5. Annual Report on the 2012/13 Audit

There had been circulated Report No. VAL-15-13 (451kb pdf), comprising the External Auditor’s Annual Report on the 2012/13 Audit (1591kb pdf).  The Senior Auditor, Audit Scotland, drew attention to the main points contained in the report, during which she advised that Audit Scotland had given an unqualified opinion on the accounts and that the financial statements of the Board for 2012/13 gave a true and fair view of the state of the Board’s affairs and its net expenditure for the year.

Audit Scotland was satisfied with the disclosures made in the Statement on the System of Internal Financial Control and that no material weaknesses in the accounting and internal control systems of the Board had been identified.  The report also noted that the remuneration report had been prepared in accordance with guidance; the financial statements had been prepared in accordance with the 2012/13 Code; and the audited accounts had been finalised prior to the target date of 30 September 2013.  It was anticipated that the audited statements in 2013/14 would require formal approval by the Board before 30 September 2014; discussions would be held with the Treasurer’s Office regarding the scheduling of a Board meeting date that would meet this requirement.

The Audit had identified two key risk areas: one relating to the need to update the Board’s risk profile and the other to public sector financial restraints during preparations for the Scottish Independence referendum and the introduction of Individual Electoral Registration.  The Report outlined the planned management action in response to the two risks identified.  The Assessor and Electoral Registration Officer advised Members that an updated risk profile would be made available at the next meeting of the Board.

Following discussion, the Senior Auditor extended her thanks to the Treasurer’s Office for arranging the signing of the accounts.

The Board NOTED the terms of the Auditor’s Report.

6. Revenue Monitoring Report – 1 April to 31 October 2013

There had been circulated Report No VAL-16-13 (58kb pdf) comprising a statement and commentary by the Assessor and Electoral Registration Officer on Revenue Expenditure and Income for the period to 31 October 2013.

In speaking to the report, the Assessor and Electoral Registration Officer drew attention to the projected overspend in Valuation Appeal Committee related expenditure and advised that, due to a number of outstanding hearings, a precise final out-turn could not be predicted at this stage.  It was anticipated that any overspend would be offset by savings in staff costs due to vacancies and that a balanced budget would be achieved.  He also drew attention to the current underspend in postage costs and advised that, following commencement of the annual canvass, expenditure for this would increase significantly towards the end of the financial year.

In response to a question, the Board was advised that the purchase of secure cabinets to store individual electoral registration information had led to an overspend in office equipment; however, it was anticipated that these costs would be recovered from the Cabinet Office.

In response to a question regarding an apparent negative spend on telephone and fax costs, the Board was advised that this related to accrued charges for costs incurred in the previous financial year.  It was anticipated that the budget head would be fully spent within the current financial year.

Following discussion, the Board NOTED the contents of the report.

7. Departmental Report

There had been circulated Report No VAL-17-13 (18kb pdf) by the Assessor and Electoral Registration Officer advising on the current position of the main activities of the Department.  The report, in summary, outlined progress with preparations for various significant electoral events, disposal of rating revaluation appeals, and maintenance of the Valuation Roll and Council Tax list.  Further details on these matters were set out in the report.

During discussion, the Convener requested that further information in the form of a briefing session on the Valuation Appeals process be included on the agenda of the Board’s next meeting.

Following further discussion, the Acting Assessor and Electoral Registration Officer confirmed that Highland and Western Isles would share television advertising expenditure relating to voter registration information with Electoral Registration Offices in Grampian, Tayside, Dundee and Orkney and Shetland on a pro-rata basis, established on the size of electorate in each area.  Whilst the cost of television advertising was relatively modest, it was unclear the extent to which the Board would be able to recover these costs from central funding.

Following discussion, the Board NOTED the report and AGREED that a briefing session take place on the Valuation Appeals process.

8. Future Work Programme

A verbal update was provided by the Assessor and Electoral Registration Officer setting out a proposed work programme of future Board business, during which he advised that a number of departmental policies, in particular personnel policies, would be brought to the Board over the next year for review and that discussions would be held with Highland Council to identify any gaps in the Board’s policies.

The Board NOTED the proposed programme.

9. Relocation and Removal Scheme

There had been circulated Report No. VAL-18-13 (40kb pdf) dated 13 November 2013 by the Clerk setting out a revised Relocation and Removal Scheme for Board employees.

In summarising the report, the Personnel Manager advised that the key changes to the Scheme were: an increase in relocation and removal expenses to £6,500, and an extension to the lodging allowance period from 12 weeks to 26 weeks.  In response to questions, she confirmed that the revised Scheme was in line with the Highland Council’s own policies and that it offered discretion on possible application to employees at lower points on the pay scale.

The Board APPROVED:

i.  the revised Policy; and
ii. any increase in rates and sums payable as might be reviewed annually on 1
   April by Highland Council.

10. Dates of Meetings 2014

The Board AGREED the following meeting dates for 2014, all meetings to be held at Council Headquarters, Inverness, at 10.30 a.m., unless otherwise advised:

Thursday, 23 January 2014
Thursday, 1 May 2014
Thursday, 4 September 2014
Thursday, 13 November 2014

The meeting closed at 11.15 a.m.