Agendas, reports and minutes

A meeting of the Highland and Western Isles Valuation Joint Board will be held in the Convener’s Hospitality Room, Council Headquarters, Glenurquhart Road, Inverness, on Thursday, 17 September 2015, at 10.30 a.m.

Your attendance at the meeting is invited and I append a note of the business to be transacted.

Yours faithfully

M Morris
Clerk to the Board

Business

1.Apologies
   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.Minutes of Meeting of 21 May 2015 
   Geàrr-chunntas Coinneamh 21 Cèitean 2015

There are circulated, for confirmation, Minutes of Meeting of 21 May 2015. 

4.Membership
   Ballrachd

Members are asked to note the following change in Highland Council appointments to the Board:

•Mr K Gowans has been appointed as a Substantive Member, replacing Dr I Cockburn

5.Audited Accounts 2014/15 
   Cunntasan Sgrùdaichte 2014/15

There is circulated Report No. VAL/17/15 which comprises the Audited Statement of Accounts for the financial year 2014/15. 

The Treasurer will respond to any matters arising from the Accounts.

The Board is invited to agree that the Audited Accounts be incorporated into the Annual Report.

6.Statement on Internal Control 2014/15 
   Aithris air In-Ùghdarras 2014/15

There is circulated Report No VAL/18/15 by the Head of Internal Audit and Risk Management, The Highland Council, on the statement on internal control for 2014/15.  The report includes an assessment of the adequacy, reliability and effectiveness of the Board’s system of internal control and provides information for its Annual Governance Statement contained within the 2014/15 Statement of Accounts.

The Board is invited to note the content of the attached report and to raise any relevant points.

7.Internal Audit Report – Matters Arising from the Statement on Internal Control 2014/15 and Internal     Audit Plan 2015/16  PP.15-25
  Aithisg In-Sgrùdaidh – Gnothaichean ag Èirigh bhon Aithris air In-Ùghdarras 2014/15 agus Plana In- Sgrùdaidh 2015/16

There is circulated Report No. VAL/19/15 by the Head of Audit & Risk Management, Highland Council which refers to the audit work undertaken since the last report to the Board on 28th January 2015.

In addition, details are provided of the audits being undertaken as part of the 2015/16 Audit Plan which Members are asked to approve.

Members are invited to:

i  consider the content of the attached report and the audit opinion provided, and to  raise any relevant points with the Head of Audit & Risk Management; and

ii note the status of this year’s planned audits and to formally approve the 2015/16  Audit Plan.

8.Report to Those Charged With Governance on the 2014/15 Audit      
  Aithisg Dhaibhsan air a bheil Uallach airson Riaghladh air Sgrùdadh 2014/15

There is circulated Report No VAL/20/15 comprising covering memo and the draft Annual Report on the 2014/15 Audit, by the Senior Audit Manager, Audit Scotland. 

The Board is invited to note the report.

9.Monitoring of Retirements
   Cumail sùil air Cluaineis

As Members will be aware, the Highland Council is an administering authority of the Local Government Pension Scheme and is therefore responsible for the costs involved with the pension fund, in which a number of employers participate, including the Highland and Western Isles Valuation Joint Board.

In accordance with Accounts Commission for Scotland guidance, information is provided to the Board on an annual basis relating to the number and types of retirements of Valuation Joint Board staff members of the Scheme.

The Board is invited to note that there were no retirements by Highland and Western Isles Valuation Joint Board staff members of the Local Government Pension Scheme during the period 1 April 2014 to 31 March 2015.

10.Revenue Budget Monitoring Statement 2015/16      
    Aithris Sgrùdaidh a' Bhuidseit Teachd-a-Steach airson 2015/16

There is circulated Report No VAL/21/15 by the Assessor and Electoral Registration Officer setting out the revenue monitoring position for the period to 31 July 2015 and the projected year end position.

The Board is asked to note the contents of the report.

11.Departmental Report      
     Aithisg Roinneil

There is circulated Report No VAL/22/15 by the Assessor and Electoral Registration Officer which outlines the main business of the office of the Assessor and Electoral Registration Officer since the last meeting of the Board.

The Board is invited to note the recent activities of the department as set out in the report.

12.Draft Annual Report 
     Dreachd Aithisg Bhliadhnail

There is circulated Report No. VAL/23/15 comprising the draft Annual Report for 2014/15 prepared by the Assessor and Electoral Registration Officer and incorporating the Performance Report, together with, as an Appendix, the Audited Statement of Accounts for 2014/15, which are circulated separately under item 5 of this agenda.

The Board is asked to approve publication of the Report.

13.Departmental Policy Review
     Ath-sgrùdaidh Poileasaidh Roinneil

There is circulated for approval Report No VAL/24/15 by the Assessor and Electoral Registration Officer comprising a new Flexible Retirement Policy.

14.Exclusion of the Public
     Às-dùnadh a’ Phobaill

The Board is asked to resolve that, under Section 50A(4) of the Local Government (Scotland) Act 1973, the public be excluded from the meeting for the following item on the grounds that it involves the likely disclosure of exempt information as defined in Paragraph 6 and 9 of Part 1 of Schedule 7A of the Act, the relevant paragraph(s) being shown.

15.Rent Review – First Floor, Moray House, Inverness      
     Ath-sgrùdadh Màil – Ciad Ùrlar, Taigh Mhoireibh, Inbhir Nis

There is circulated to Members only Report No VAL/25/15 by the Assessor and Electoral Registration Officer which outlines the proposals for a rent review for the Board’s Inverness office.

The Board is asked to approve the recommendation detailed in section 3 of the report.