Agendas, reports and minutes

Audit Committee

Date: Thursday, 23 September 2021

Agenda: Read the Agenda

A meeting of the Audit and Scrutiny Committee will take place REMOTELY on Thursday, 23 September, 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. Recess Powers
    Cumhachdan Fosaidh
 
The Committee is asked to note that the Recess Powers granted by the Council at its meeting on 24 June 2021 have not been exercised in relation to the business of this Committee.
 
4. External Audit Report
    Aithisgean Sgrùdaidh bhon Taobh A-muigh
 
The following summarises the external audit report prepared by the Council’s External Auditors (Grant Thornton) issued since the last Audit and Scrutiny Committee:-
 
a)     Annual Report 2020/21 to Elected Members and the Controller of Audit – Wider Scope  (Report No. AS/16/21)
 
The Committee is invited to note the terms of the report.
 
5. Internal Audit Reviews and Progress Report
   Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais
 
There is circulated Report No. AS/17/21 by the Corporate Audit Manager 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:-
 
• Communities & Place – Fleet Management Arrangements (Substantial Assurance) 
• Resources & Finance – Purchase to Pay (Reasonable Assurance) 
• Resources & Finance – Financial Management and Reporting (Substantial Assurance) 
• Resources & Finance – Council Tax & Non Domestic Rates discounts and exemptions (Full Assurance)  
• Resources & Finance/ Health and Social Care/Education and Learning Investigation into missing petty cash at a Facility (Limited Assurance) 
 
The Committee is invited to note the current work of the Internal Audit Section outlined at section 5 of the report and progress against the 2021/22 audit plan.
 
6. Review of Corporate Risks
    Ath-Sgrùdaidh air Cunnartan Corporra
 
There is circulated Report No. AS/18/21 by the Corporate Audit & Performance Manager. 
 
The Committee is invited to scrutinise the Corporate Risk Register provided at Appendix 1 and consider the risk profile at Appendix 2.
 
7. Annual Report of Scottish Public Service Ombudsman (SPSO) Cases  determined in 2020/21
    Aithisg Bhliadhnail de Chùisean Ombudsman Seirbheis Phoblach na h-Alba air an dearbhadh ann an 2020/21
 
There is circulated Report No. AS/19/21 by the Executive Chief Officer Performance & Governance.
 
The Committee is invited to:-
 
i  note the low numbers of complaints regarding the Council considered by the SPSO;
ii consider the outcomes of the upheld and partially upheld cases; and
iii note that the SPSO’s recommendations have now been carried out.
 
8.  Regulation of Investigatory Powers (Scotland) Act (RIPSA)     
     Achd Riaghladh Chumhachdan Sgrùdaidh (Alba) (RIPSA)
 
There is circulated Report No. AS/20/21 by the Head of Corporate Governance. 
 
The Committee is invited to note the Council continues to be a modest user of the powers and that a further report will be forthcoming to the February 2022 meeting.
 
9.  Review of Financial Regulations                                                
     Ath-sgrùdadh air Riaghailtean Ionmhasail
 
There is circulated Report No. AS/21/21 by the Corporate Audit and Performance Manager.
 
The Committee are invited to:-
 
i.  scrutinise the revised Financial Regulations and recommend their adoption to Council; and
ii. note that best practice, relevant legislation and improvement actions from internal audits will continue to be monitored with any significant amendments to the Regulations requiring Members attention submitted to Committee for approval.