Agendas, reports and minutes

Audit Committee

Date: Thursday, 25 November 2021

Agenda: Read the Agenda

A meeting of the Audit and Scrutiny Committee will take place REMOTELY on Thursday, 25 November, 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. External Audit Reports
    Aithisgean Sgrùdaidh bhon Taobh A-muigh
 
The following summarises the external audit reports 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 (Report no. AS/22/21).
b) Letter of representation (Report No. AS/23/21
 
The Committee is invited to note the terms of the report and approve the Letter of Representation.
 
4. Audited Accounts 2020/21
    Cunntasan Sgrùdaichte 2020/21
 
There is circulated Report No AS/24/21 dated 11 November 2021 by the Executive Chief Officer Resources & Finance.
 
The Committee is invited to approve the audited accounts for signature.
 
5. Internal Audit Reviews and Progress Report
    Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais
 
There is circulated Report No. AS/25/21 dated 11 November 2021 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:-
 
• Resources & Finance/Housing & Property – Procurement: Off contract spend and reporting (Reasonable Assurance)
• Performance & Governance – Compliance with Data Protection Legislation (Substantial Assurance)
• Infrastructure, Environment & Economy – Leader Programme 2020-21 (Full 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 in section 6. 
 
6. Action Tracking Report
    Aithisg a’ Leantainn Gnìomhachd
 
There is circulated Report No. AS/26/21 dated 11 November 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.
 
7. Review of Corporate Risks
    Ath-Sgrùdaidh air Cunnartan Corporra
 
There is circulated Report No. AS/27/21 dated 3 November 2021 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.
 
8. Corporate Complaints Performance Monitoring                               
    Adhartas Ghearanan Corporra
 
There is circulated Report No. AS/28/21 dated 9 November 2021 by the Executive Chief Officer Communities & Place.
 
The Committee is invited to:- 
 
i.   scrutinise the Councils 6-monthly complaint performance for frontline and investigation complaints under the Model Complaints Handling Procedure
 
ii.  note the continued and significant improvement in performance in Q2 across the Council corporately
 
iii. continue to support the Council in handling complaints by signposting their    constituents to the most appropriate channel for their query or complaint - https://www.highland.gov.uk/info/591/council_and_government/535/customer_services
 
9. Members Survey on the Effectiveness of Audit & Scrutiny Committee
    Suirbhidh Bhall mu Èifeachdas Comataidh an Sgrùdaidh        
 
There is circulated Report No. AS/29/21 dated 11 November, 2021 by the Corporate Audit & Performance Manager. 
 
The Committee is invited to:-
 
i  consider the key findings of the survey;
ii agree the survey continues to be conducted annually;
iii note that training modules on internal audit, risk and performance management are available for online learning and these are being migrated to the new online learning system.
iv note that a corporate training programme for Members is being finalised and will support Member’s training, development, and induction in 2022/23.
v agree to 2 informal meetings for Members each year. The first meeting in late March 2022 to provide and early opportunity to input to the development of the Internal Audit Plan due to Committee in June 2022.