Committees

A meeting of the Audit and Scrutiny Committee will take place in the Council Chamber, Glenurquhart Road, Inverness on Tuesday, 29 November 2011 at 2.00pm.

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

Michelle Morris
Assistant Chief Executive

Business

1. Apologies for Absence

2. 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.

3. Internal Audit Reviews and Progress Report

There is circulated Report No. AS-21-11 (351kb pdf) dated 22 November 2011 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:-

Corporate – Grant Income (Follow Up)
Corporate – Equality Impact Screening and Assessments
Planning and Development – Vacant and Derelict Fund
TEC Services – Car Park Income Collection
Finance Service – Non Domestic Rates - Billing and Collection
Finance Service – Housing Benefit and Council Tax Benefit
Planning and Development – LEADER Programme 2010/11
Finance Service/ Chief Executive’s Office – BACS Payments

The Committee is invited to consider the final reports as referred to in Section 1.1 of the report and note the current work of the Internal Audit Section.

4. Revisions to the Council’s Anti-Fraud and Anti-Corruption Policy

There is circulated Report No. AS-22-11 (44kb pdf) dated 6 October 2011 by the Head of Internal Audit and Risk Management providing Members with a copy of the revised Anti-fraud and Anti-corruption Policy which has been updated to reflect the requirements of the Bribery Act 2010.

The Committee is invited to agree the revised Anti-fraud and Anti-corruption Policy, as contained at Appendix 1 to the report.

5. Risk Management Update

There is circulated Report No. AS-23-11 (92kb pdf) dated 21 November 2011 by the Director of Finance which provides an update to Members as to the progress in reviewing and managing the Corporate and Cross Cutting Risks (CCCR).

The Committee is invited to note the content of the report with regard to the amendments to the Corporate and Cross Cutting Risks and the management of the risks concerned.

6. Freedom of Information Assessment and Action Plan

On 28 and 29 June 2011, the Scottish Information Commissioner conducted an assessment of the Council’s handling of information requests in relation to compliance with the Freedom of Information (Scotland) Act 2002 (FOISA), the Environmental Information (Scotland) Regulations 2004 (EIRS) and the Codes of Practice. In this connection, there is circulated Report No. AS-24-11 (1186kb pdf) dated 17 November 2011 by the Chief Executive which provides details of the executive summary and recommendations of the Assessment report and the agreed Plan of Action, which are now being implemented.

The Committee is invited to note:-

i. that the Scottish Information Commissioner has recognised the Council’s
    commitment to complying with the FOISA and EIRS regulations;
ii. the executive summary and recommendations of the Commissioner’s
    Assessment report, as detailed in appendix 1 to the report; and
iii. that the Council is now implementing the Action Plan, as detailed as
    Appendix 2 to the report.

7. Food Standards Agency Audit – August 2011

There is circulated Report No. AS-25-11 (138kb pdf) dated 17 November 2011 by the Director of Transport, Environmental and Community Services which advises Members of the findings of the Food Standards Agency focussed audit of the Council’s Environmental Health Section carried out in August 2011.

The Committee is invited to note the Food Standards Agency Audit report and the Action Plan.

8. Audit Scotland National Report

There is circulated Report No. AS-26-11 (22kb pdf) dated 21 November 2011 by the Head of Internal Audit and Risk Management which provides details of the following National Report issued by Audit Scotland and the action taken within the Council to address the report findings:-

Arms Length External Organisations: Are You Getting It Right?

The Committee is invited to note the action being taken by the Council to address Audit Scotland’s National Report as detailed in the report.

9. Highland Council Pension Fund

There is circulated Report No. AS-27-11 (750kb pdf) dated 15 November 2011 prepared by the Council’s External Auditors (Audit Scotland) which provides Members with details of the review of internal controls undertaken at the Highland Council Pension Fund.

The Committee is invited to note the terms of the report as circulated.

10. Accounts Commission – Statutory Report: Aberdeenshire Council Performance Audit of Housing and Council Tax Benefit

There is circulated Report No. AS-28-11 (46kb pdf) dated 2 November 2011 by the Head of Internal Audit and Risk Management which informs Members of the Statutory Report prepared by the Controller of Audit (Audit Scotland) on the performance of Aberdeenshire Council’s benefits service and the subsequent findings of the Accounts Commission. The report also refers to the Highland Council’s position regarding this activity.

A full copy of the Statutory Report and the Accounts Commission’s findings can be accessed at: http://www.audit-scotland.gov.uk/work/local_statutory.php.

The Committee is invited to note the Statutory Report by the Controller of Audit on Aberdeenshire Council together with the Accounts Commission’s response.

11. Annual Report on Complaints to the Ombudsman

There is circulated Report AS-29-11 (41kb pdf) dated 22 November 2011 by the Chief Executive which sets out the number and types of complaint against the Council that have been referred to the Office of the Scottish Public Sector Ombudsman (SPSO) in the preceding year and the subsequent judgement in the cases where the SPSO has concluded his investigation.

The Committee is invited to note the details of the report.