Agendas, reports and minutes

Audit Committee

Date: Thursday, 17 June 2021

Agenda: Read the Agenda

A meeting of the Audit and Scrutiny Committee will take place REMOTELY on Thursday, 17 June 2021 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
 
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. Internal Audit Plan 2021/22
    Plana In-Sgrùdaidh 2021/22
 
There is circulated Report No. AS/5/21 dated 3 June 2021 by the Corporate Audit Manager.
 
The Committee is asked to approve the 2021/22 Internal Audit Plan which is provided at Appendix 1.
 
4. Internal Audit Reviews and Progress Report
    Ath-sgrùdaidhean In-sgrùdaidh agus Aithisg Adhartais
 
There is circulated Report No. AS/6/21 dated 7 June, 2021 by the Corporate Audit Manager.
 
The Committee are asked to note the current work of the Internal Audit Section and the final position of progress against the 2020/21 audit plan.
 
5. Action Tracking Report
    Aithisg a’ Leantainn Gnìomhachd
 
There is circulated Report No. AS/7/21 dated 3 June 2021 by the Corporate Audit Manager.
 
The Committee is invited to note and comment upon the action tracking information provided including the revised target dates for the completion of outstanding actions.  As was reported in the previous Action Tracking update, there are a greater number of revisions than normal due to a lack of action due to Officers dealing with the response to the Covid-19 pandemic.
 
6. Internal Audit Annual Report 2020/2021
    Aithisg Bhliadhnail In-Sgrùdaidh 2020/2021
 
There is circulated Report No. AS/8/21 dated 4 June 2021 by the Corporate Audit Manager. 
 
The Committee is invited to note the content of the report, the audit opinion provided and to raise any relevant points with the Corporate Audit Manager.
 
7. Review of Corporate Risks
    Ath-Sgrùdaidh air Cunnartan Corporra
 
There is circulated Report No. AS/9/21 dated 26 May, 2021 by the Corporate Audit and Performance Manager.
 
The Committee is invited to scrutinise the Corporate Risk Register provided at Appendix 1 and consider the risk profile at Appendix 2.
 
8. Highland Council Whistleblowing Policy – Update on Engagement  and Review
    Poileasaidh Innsireachd Chomhairle na Gàidhealtachd – Fios às Ùr mu Chom-pàirteachadh is Ath-sgrùdadh
 
There is circulated Report No. AS/10/21 dated 2 June 2021 by the Corporate Audit & Performance Manager. 
 
The Committee is invited to:-
 
i  note that no changes are being recommended to the policy following engagement with Trade Unions and Staff;
 
ii note the Staff Whistleblowing Policy is now managed by the Corporate Audit Team and annually reports will be made on the policy’s use; and
 
iii note that the first annual monitoring report is provided to this Audit & Scrutiny Committee in a separate report.
 
9. Code of Corporate Governance
    Còd Riaghladh Corporra
 
There is circulated Report No. AS/11/21 dated 2 June 2021 by the Head of Corporate Governance. 
 
The Committee is invited to:-
 
i.    note the progress on delivering the 2020/21 Code of Corporate Governance; and
 
ii.   approve the 2012122 Code of Corporate Governance
 
10.   Commissioner For Ethical Standards in Public Life/Standard 
Commission:   Councillors’ Code of Conduct – Investigation into Complaints    
Coimiseanair airson Inbhean Beusail ann am Beatha Phoblaich/Coimisean nan Inbhean: Còd Giùlain nan Comhairlichean – Sgrùdadh Ghearanan 
 
There is circulated Report No. AS/12/21 dated 2 June 2021 by the Head of Corporate Governance. 
 
The Committee is invited to note that, in respect of the complaints against Highland Council Members, concluded during 2020/21, the ESC/Commission has found there to have been no breaches of the Code of Conduct.
 
11. Annual Report on Corporate Complaints Performance         
     Aithisg Pròiseas Ghearanan Corporra
 
There is circulated Report No. AS/13/21 dated 17 June 2021 by the ECO Communities & Place.  
 
The Committee is invited to:-
 
i scrutinise the Council’s performance for front line resolution (+4.56%) and complex investigation complaints (+14.5%) complaints; 
 
ii. note the early indications of an increase in the Councils ability to manage complaints at the first point of contact through the Customer Resolution & Improvement Team (53% resolved at Frontline in Q4);
 
iii.  note the timely implementation of the revised Model Complaint Handling Procedure as per SPSO requirement during the pandemic period;
 
iv.  note officers’ continued participation in the Local Authority Complaint Handlers Network;
 
v.  scrutinise the action plan to drive improved performance through a quality and customer centric focussed approached; 
 
vi.  encourage constituents to use the correct channels available to ensure their complaint can be assessed and resolved in a timely manner; and  
 
vii. note that a more comprehensive Corporate Complaints Process Annual Report, covering a broader set of indicators, will be taken to this Committee in August before submission to the SPSO.
 
12.   Scottish Public Service Ombudsman Cases Received by the 
Council –  Update Report    
Cùisean Ombudsman Sheirbheisean Poblach na h-Alba a Fhuaireadh 
leis a’ Chomhairle – Aithisg às Ùr
 
There is circulated Report No. AS/14/21 dated 28 May, 2021 by the ECO Performance & Governance.
 
The Committee is invited to consider the outcomes of the SPSO cases and note that the SPSO’s recommendations have now been carried out.
 
13. Review of The Internal Audit Charter                                           
      Ath-sgrùdadh air Cairt an In-sgrùdaidh
 
There is circulated Report No. AS/15/21 dated 1 June, 2021 by the Corporate Audit & Performance Manager.
 
The Committee is invited to approve the amendments to the Internal Audit Charter outlined in the report and contained in the revised Charter in Appendix 1.