A meeting of the Audit and Scrutiny Committee will take place in the Council Chamber, Glenurquhart Road, Inverness on Thursday, 2 October 2008 at 10.30am.
You are invited to attend the meeting and a note of the business to be considered is attached.
Yours faithfully
Michelle Morris
Assistant Chief Executive
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. Internal Audit Charter
There is circulated Report No. AS-17-08 dated 17 September 2008 by the Head of Internal Audit and Risk Management which provides Members with a copy of the revised Internal Audit Charter which has been drafted in accordance with the 2006 CIPFA Code of Practice.
Members are invited to note that the revised Internal Audit Charter complies with the 2006 CIPFA Code of Practice and that it will be reviewed on a regular basis.
3. Risk Management Update
There is circulated Report No. AS-18-08 dated 11 September 2008 by the Head of Internal Audit and Risk Management which provides an update of the management of the Corporate and Cross Cutting Risks.
The Committee is invited to note the terms of the report as circulated.
4. Internal Audit Reviews and Progress Report
There is circulated Report No. AS-19-08 dated 12 September 2008 by the Head of Internal Audit and Risk Management which summarises the final reports issued since the date of the last meeting, together with details of work in progress and other information relevant to the operation of the Internal Audit Section - as follows:-
- TEC Services – Lochaber Roads & Community Works – Tendering arrangements
- TEC Services – Refuse Collection
The Committee is invited to note the terms of the report as circulated.
5. Review of Highland Council Property Sales Procedures
There is circulated Report No. AS-20-08 dated 15 September 2008 by the Head of Internal Audit and Risk Management which inform Members of a recent review of the Highland Council Property Sales procedures following concerns raised by the Accounts Commission regarding Aberdeen City Council’s past property sales.
The Committee is invited to consider the Internal Audit Review of Highland Council property sales procedures and note the recommendations detailed in the report’s Action Plan.
6. Action Tracking Report - Period: 1st February 2008 to 31st August 2008
There is circulated Report No. AS-21-08 dated 24 September 2008 by the Head of Internal Audit and Risk Management providing an update on the agreed actions arising from audit reports and providing assurance that they have been satisfactorily implemented by Management. The report covers the period 1 February to 31 August 2008.
The Committee is invited to consider the report.
7. External Audit Reviews
There is circulated Report No. AS-22-08 dated 25 September 2008 by the Depute Chief Executive and Director of Finance which contains reports from the Council’s External Auditors (Audit Scotland) as follows –
- Audit of Housing and Council Tax Benefit – Risk assessment
- ISA260 – Report to those charged with governance on the 2007/08 audit (to follow)
The Committee is invited to note the terms of the reports as circulated.
8. Scottish Public Sector Ombudsman Statistical Report for the Highland Council
There is circulated report No AS-23-08 dated 18 September 2008 by the Chief Executive which provides statistical information on the number and type of complaints against the Council that have been referred to the Office of the Scottish Public Sector Ombudsman (SPSO) in 2007/08 and subsequent judgements in those cases where the SPSO has undertaken an investigation.
The Committee is asked to note the report.
9. Exclusion of the Public
The Committee is invited 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 items on the grounds that they involve the likely disclosure of exempt information as defined in Paragraphs 1, 12 & 14 of Part 1 of Schedule 7A of the Act.
10. Internal Audit Reviews
There are circulated to Members only the following reports by the Head of Internal Audit and Risk Management which summarise the final Internal Audit reports:-
- EC&S – Primary School -System Weaknesses
- EC&S – mp33 - System Weaknesses