Agendas, reports and minutes

A meeting of the Audit and Scrutiny Committee will take place in the Council Chamber, Town House, Inverness on Thursday, 26 March 2015 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

Michelle Morris
Depute Chief Executive/
Director of Corporate Development

Business

1. Apologies for Absence
Leisgeulan

2. Declarations of Interest
Foillseachaidhean Com-pàirt

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 
Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais

There is circulated Report No. AS/1/15 dated 13 March 2015 by the Head of 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:-

• Care & Learning – Childcare Income
• Care & Learning – Highland Instrumental Unit – Income Systems
• Corporate Development – Corporate Governance Arrangements 2013/14
• Corporate Development – Corporate Internet Use (follow up)
• Development & Infrastructure – Compliance with Carbon Reduction Commitment Energy Efficiency Scheme 2013/14
• Finance – Capital Monitoring & Budgetary Control)
• Finance/Corporate Development – Payments through the Service Centre

The Committee is invited to consider the Final Reports referred to in Section 1.1 of the report:-

i.   note the current work of the Internal Audit Section; and
ii.  approve the amendments to the audit plan for 2014/15.

4. Internal Audit Plan 2015/16  
Plana In-Sgrùdaidh 2015/16

There is circulated Report No. AS/2/15 dated 16 March 2015 by the Head of Audit and Risk Management which provides Members with details of the Internal Audit Section’s Plan for the financial year 2015/16 and asks for the Committee’s approval of the Plan.

The Committee is invited to approve the Audit Plan for 2015/16, as attached to the report.

5. Scottish Public Service Ombudsman Cases Received by the Council – Update Report 
Cùisean Ombudsman Sheirbheisean Poblach na h-Alba a Fhuaireadh leis a’ Chomhairle – Aithisg as Ùr

There is circulated Report No. AS/3/15 dated 12 March 2015 by the Chief Executive which sets out the number and types of complaint about the Council that have been determined by the Office of the Scottish Public Services Ombudsman (SPSO) in the period since the last report to Audit and Scrutiny Committee.

The SPSO reports can be read in full at: www.spso.org.uk

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

6. Audit Scotland National Reports 
Aithisgean Nàiseanta Sgrùdadh Alba

There is circulated Report No. AS/4/15 dated 16 March 2015 by the Head of Audit and Risk Management which provides details of the National Reports issued by Audit Scotland and the action taken within the Council to address the report findings as follows:-

• School Education
• Procurement in Councils

The Committee is invited to consider and note the action being taken by the respective Committees to address Audit Scotland’s National Reports and whether this provides sufficient assurance that appropriate action has been taken to address the report findings.

7. External Audit Reports  
Aithisgean Sgrùdaidh bhon Taobh A-muigh

The following summarises the external audit reports prepared by the Council’s External Auditors (Audit Scotland) issued since the last Audit and Scrutiny Committee:-

a)  The Highland Council’s Annual Audit Plan 2014/15
b)  Major Capital Investments in Councils: A Follow-up Report

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

8. Financial Regulations – Proposed Amendment  
Atharrachadh do Riaghailtean Ionmhasail

There is circulated Report No. AS/5/15 dated 13 March 2015 by the Head of Audit and Risk Management which refers to a minor proposed amendment to the Council’s Financial Regulations.

The Committee is invited to consider the revision detailed in the report and recommend acceptance to the Council.

9. Scrutiny Review – Managing Sickness Absences  
Raon-ùghdarrais Sgrùdaidh – Stiùireadh Neo-làthaireachd Tinneis

There is circulated Report No. AS/6/15 dated 13 March 2015 by the Head of Audit and Risk Management which seeks formal approval of the scope of the Scrutiny Working Group’s review of managing sickness absence and also provides a summary of the work undertaken to date.

The Committee is invited to:-

i.   formally approve the scope of the Scrutiny Working Group’s review of managing sickness absence; and
ii.  note the work undertaken to date and the remaining work proposed.

10. Minutes  
Geàrr-chunntas

The following Minutes are circulated for approval:-

i.    Scrutiny Working Group held on 11 November 2014; 
ii.   Scrutiny Working Group held on 13 February 2015;
iii.   Scrutiny Working Group held on 26 February 2015; and
iv.   Scrutiny Working Group held on 10 March 2015.