28 January 2021: Audit Committee

A Special Meeting of the Audit and Scrutiny Committee will take place REMOTELY on Thursday, 28 January 2021 at 11.00am.

Please note a Technical Briefing on Accounts will take place at 9.30am.

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

Stewart Fraser
Head of Corporate Governance 

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. External Audit Reports    
Aithisgean Sgrùdaidh bhon Taobh A-muigh

There will follow External Audit Report from the Council’s External Auditors (Grant Thornton):-

a) Annual Report 2019/20 to Elected Members and the Controller of Audit 
b) Letter of Representation

4. Internal Audit Review
Ath-bhreithneachaidhean In-sgrùdaidh 

There is circulated Report No AS/1/21 dated 18 January 2021 by the Corporate Audit Manager on the Review of the recruitment process for Executive Chief Officer of Education & Learning.
The Committee is invited to consider the report along with an External Audit opinion provided as Appendix 1 to the report.

In relation to the agenda circulated for the above Meeting, please find attached the following Report which it was indicated would follow:-

AGENDA ITEM 3

External Audit Reports
Aithisgean Sgrùdaidh bhon Taobh A-muigh

The following summarises an External Audit Report prepared by the Council’s External Auditors (Grant Thornton) and issued since the last meeting:-

a)     Annual Report 2019/20 to Elected Members and the Controller of Audit 
b)     Letter of Representation

The Committee is invited to note the terms of the report and approve the Letter of Representation.

Yours sincerely

Stewart Fraser
Head of Corporate Governance

Dear Member

AUDIT AND SCRUTINY COMMITTEE: THURSDAY, 28 JANUARY 2021

In relation to the agenda circulated for the above Meeting, please find attached the following Report:-

ADDITIONAL AGENDA ITEM 5

Audited Accounts 2019/20     
Cunntasan Sgrùdaichte 2019/20

There is circulated Report No AS/2/21 dated 25 January 2021 by the Executive Chief Officer, Resources and Finance.

The Committee is invited to approve the audited accounts for signature.