A meeting of the Audit and Standards Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Wednesday, 21 March 2007 at 2.00pm (or following the Resources Committee – whichever is the later).

 

Members are requested to note the revised start time for this meeting.

 

You are invited to attend the meeting and a note of the business to be considered is attached.

 

Yours faithfully,

 

Alistair B Dodds
Director of Corporate Services

 

Declarations of Interest – 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 indicate whether it is a financial or non-financial interest and include some information on the nature of the interest. Advice may be sought from Officers prior to the meeting taking place.
 

1. Apologies for Absence

 

2. Minutes of Meeting – 14 February 2007 

 

There are circulated for information the approved Minutes of Meeting of the Committee held on 14 February 2007.

 

3. Internal Audit Reviews Period – 18 January to 9 March 2007

 

There is circulated Report No. as-3-07.pdf  dated 12 March 2007 by the Head of Internal Audit and Risk Management which summarises the final reports issued since the date of the last meeting – together with other information relevant to the operation of the Internal Audit Section – as follows:-

  • Creditors
  • Housing Benefit Claims Administration – Ross and Cromarty
  • Grant Income
  • Telephony Computer Audit
  • Verification of Performance Indicators 2005/2006

Members are invited to note the terms of the report as circulated.

 

4. Audit Risk Analysis and Plan 2006/2007

 

There is circulated Report No. as-4-07.pdf  dated 7 March 2007 by the Director of Finance which contains a report from the Council’s External Auditors (Audit Scotland) which informs as to the risks which they perceive as being relevant to the Council and the basis on which they planned their programme of work for the year 2006/2007. 

 

Members are invited to note the terms of the report as circulated.

 

5. Tactical Audit Plan 2007/08 

 

There is circulated Report No. as-5-07.pdf  dated 5 March 2007 by the Head of Internal Audit and Risk Management which contains details of the annual review which was undertaken during January and February 2007 in order to revise Audit Plans for the financial year 2007/08.

 

The revised Tactical Plan is the result of needs assessment undertaken, with the support of Service Directors, in consultation with Audit Scotland, and includes consideration of the current Risk Assessment methodology adopted by the Council.  

 

Members are invited to approve the Tactical Plan for 2007/08 as circulated.

 

6. Devolved School Management – Property Repairs 

 

There is circulated Report No. as-6-07.pdf dated 12 March 2007 by the Head of Internal Audit and Risk Management which refers to an audit review which was presented to a previous meeting and shows the action taken to date to address the concerns raised.

 

Members are invited to note the progress which has been made in implementing the agreed actions as detailed in the report.

 

7. Exclusion of the Public

 

The Committee is asked to resolve that, under Section 50A(4) of the Local Government (Scotland) Act 1973, the public be excluded from the meeting during discussion of the following item on the grounds that it involves the likely disclosure of exempt information as defined in Paragraph 6 of Part 1 of Schedule 7A of the Act. 

  

8. Osprey House 

 

There is circulated to Members only Report No. AS/7/07 dated 14 March 2007 by the Head of Internal Audit and Risk Management which contains the findings from a recently completed audit review in respect of Osprey House, Alness. 

 

Members are invited to agree the recommendations as detailed in Section 5 of the report.