Agendas, reports and minutes

A meeting of the Audit and Scrutiny Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Thursday, 29 September 2016 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. Recess Powers
Cumhachdan Fosaidh

The Committee is asked to note that the Recess Powers granted by the Council at its meeting on 29 June 2016 have not been exercised in relation to the business of the Audit and Scrutiny Committee.

4. 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) Interim Report 2015/16
b) Annual Audit Report 2015/16 and Covering Memo to Members of the Highland Council and Controller of Audit (will follow)

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

5. Audited Accounts 2015/16 
Cunntasan Sgrùdaichte 2015/16

There will follow the Audited Statement of Accounts for the financial year 2015/16.

The Committee is invited to approve the Audited Accounts for signature.

6. Revisions to the Internal Audit Charter
Ath-sgrùdaidhean dhan Chairt In-Sgrùdaidh 

There is circulated Report No. AS/14/16 dated 14 September 2016 by the Director of Finance which refers to a review of the Internal Audit Charter in order to ensure continued compliance with the requirements of the Public Sector Internal Audit Standards, following structural changes within the Service.

The Committee is asked to consider and approve the revised Internal Audit Charter.

7. Internal Audit Reviews and Progress Report 
Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais

There is circulated Report No. AS/15/16 dated 20 September 2016 by the Audit and Risk Manager which summarises the final reports issued since the previous meeting of this Committee, together with details of work in progress and other information relevant to the operation of the Internal Audit Section as follows:-

• Corporate Development – Third Party Arrangements in Relation to Information Security (Reasonable)
• Corporate Development – SharePoint (Reasonable)
• Corporate Development/ Finance – Personnel Recruitment Process (Reasonable)
• Finance – Debtors (Reasonable)

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

8. Six-Monthly Review of Corporate Risks   
Ath-Sgrùdaidh air Cunnartan Corporra
 
There is circulated Report No. AS/16/16 dated 15 September 2016 by the Audit and Risk Manager which provides details of the latest review of the corporate risks by the Executive Leadership Team (ELT).

The Committee is invited to:-

i.  scrutinise the corporate risk register provided at Appendix 1 and consider the risk profile at Appendix 2 to the report; and
ii.  note that the next review of the corporate risks will be reported to the March 2017 Committee.

9.  Annual Report of Scottish Public Service Ombudsman Cases Received by the Council 2015/16   
 Aithisg Bhliadhnail Ombudsman Sheirbheisean Poblach na h-Alba – Cùisean a Fhuair a’ Chomhairle 2015/16

There is circulated Report No. AS/17/16 dated 19 September 2016 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 2015/16 and the subsequent judgement in the cases where the SPSO has concluded his inquiry. It also provides a comparison with the Council’s performance in 2014/15.

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

10. Audit Scotland National Report – The National Fraud Initiative in Scotland 
Aithisg Nàiseanta Sgrùdadh Alba – An Iomairt Foille Nàiseanta ann an Alba

There is circulated Report No. AS/18/16 dated 16 September 2016 by the Audit and Risk Manager which presents Audit Scotland’s most recent report on the National Fraud Initiative (NFI) which was published in June 2016 and highlights the key messages.  Details are also provided of the Council’s results from the NFI matches.

The Committee is asked to consider the attached national report and the results of the NFI exercise for the Highland Council.

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

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 for the following item on the grounds that it involves the likely disclosure of exempt information as defined in Paragraphs 6 and 9 of Part 1 of Schedule 7A of the Act.

12. Internal Audit Review 
Ath-bhreithneachadh In-sgrùdaidh

There is circulated to Members only Report No. AS/19/16 dated 19 September 2016 by the Audit and Risk Manager which summarises a final confidential report issued since the date of the last meeting as follows:-

• Development & Infrastructure – Renewable Heat Incentive (RHI) Scheme Income (Reasonable)

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