Agendas, reports and minutes

A meeting of the Audit Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Wednesday, 28 May 2025 at 2.00pm.

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 
Chief Officer – Legal and Corporate Governance

Business

1. Apologies for Absence
Leisgeulan

2. Declarations of Interest/Transparency Statement
Foillseachaidhean Com-pàirt/ Aithris Fhollaiseachd

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 provide some information on the nature of the interest and leave the meeting at the appropriate time. Advice may be sought from officers prior to the meeting taking place.
                                                                                             
3. Internal Audit Reviews and Progress Report
Ath-sgrùdaidhean In-sgrùdaidh agus Aithisg Adhartais     

There is circulated Report No. AC/7/25 by the Strategic Lead (Corporate Audit).

The Committee is asked to:-

i. consider and note the final reports referred to in section 5.1 of the report; and
ii. scrutinise and approve the current work of the Internal Audit Section outlined at sections 6 and 7, and the status of work in progress detailed at Appendix 1.

4. Internal Audit Action Tracking
Tracadh Ghnìomhan In-sgrùdaidh
 
There is circulated Report No. AC/8/25 by the Strategic Lead (Corporate Audit).

The Committee is asked to scrutinise, comment upon and note the action tracking information provided including the revised dates for completion of the outstanding actions.

5. Payroll Overpayments Update
Cunntas às Ùr mu Phàighidhean Anabarrach Rola-pàighidh
 
There is circulated Report No. AC/9/25 by the Assistant Chief Executive - Corporate.

The Committee is asked to note:-

i. the progress in relation to the Audit Recommendations agreed at June 2024 Audit Committee including all actions are now completed; and
ii. that a further report will be brought to the November 2025 Audit Committee.

6. Review of Corporate Risks      
Ath-Sgrùdadh air Cunnartan Corporra 

There is circulated Report No. AC/10/25 by the Assistant Chief Executive – Corporate.

The Committee is asked to:-

i. scrutinise and note the Corporate Risk Register provided at Appendix 1; and
ii. consider and note the risk profile at Appendix 2.
                                                                                             
7. Internal Audit Annual Report 2024/25
Aithisg Bhliadhnail In-Sgrùdaidh 2024/25      
 
There is circulated Report No. AC/11/25 by the Strategic Lead (Corporate Audit).

The Committee is asked to note the content of the report, the audit opinion provided and to raise any relevant points with the Strategic Lead (Corporate Audit).

8. Fraud and Whistleblowing Annual Report 2024/25
Cunntas Bliadhnail Foille agus Innsireachd 2024/25

There is circulated Report No. AC/12/25 by the Strategic Lead (Corporate Audit). 

The Committee is asked to:-

i. scrutinise and note details of the fraud investigations and activities undertaken as detailed in section 5.1 of the report;
ii. scrutinise and note the information at section 5.2 of the report including the low number of whistleblowing concerns requiring investigation; and
iii. note that where a fraud or whistleblowing investigation identifies any control weakness, fraudulent activity or areas for improvement, this will be addressed through an Internal Audit report which will be provided to Committee for scrutiny purposes.

9. National Fraud Initiative (NFI) 2024/25 Exercise
Eacarsaich Iomairt Foill Nàiseanta 2024/25

There is circulated Report No. AC/13/25 by the Strategic Lead (Corporate Audit). 

The Committee is asked to:-

i. consider, comment upon and note the work in progress to support the NFI 2024/25 exercise;
ii. consider and agree the NFI in Scotland Self-appraisal checklist at Appendix 1 for those charged with governance (NB the Audit Committee); and
iii. consider the NFI in Scotland Self-appraisal checklist at Appendix 2 provided by the Key Contact. 

10. Audit Committee Annual Report 2024/25
Aithisg Bhliadhnail Comataidh an Sgrùdaidh 2024/25
 
There is circulated Report No. AC/14/25 by the Audit Committee Chair. 

The Committee is asked to:-

i. agree the Audit Committee Chair’s annual report including the identified areas for improvement. The report is provided at Appendix 1; and
ii. agree that this report should be recommended to Council to acknowledge that the necessary assurances have been provided by the Audit Committee to demonstrate that it has fulfilled its purpose and can demonstrate its impact for 2024/25.

11. Draft 2024/25 Annual Governance Statement
Dreachd Aithris Riaghlachais Bhliadhnail 2024/25

There is circulated Report No. AC/15/25 by the Chief Officer – Corporate Finance.

The Committee is asked to review the draft 2024/25 Annual Governance Statement provided at Appendix 1. In doing so, consideration should be given to the CIPFA requirements set out at section 5.2.

12. Regulation of Investigatory Powers (Scotland) Act     
Achd Riaghladh Chumhachdan Sgrùdaidh (Alba)

The Council has made 4 applications for authorisation in terms of the Regulation of Investigatory Powers (Scotland) Act 2000 between 15 September 2024 and 31 March 2025. The applications involved 3 applications for directed surveillance and 1 for a covert human intelligence source (CHIS). 

The Committee is invited to note the number of applications and that the Council continues to be a modest user of the powers. A report will be forthcoming to the November meeting.