Agendas, reports and minutes

A meeting of the Audit Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Wednesday, 20 August 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. Recess Powers
Cumhachdan Fosaidh

The Committee is asked to note that the Recess Powers granted by the Council at its meeting on 26 June 2025 had not been exercised in relation to the business of the Audit Committee.

4. Internal Audit Reviews and Progress Report
Ath-sgrùdaidhean In-sgrùdaidh agus Aithisg Adhartais      

There is circulated Report No. AC/16/25 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 note 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.

5. Internal Audit Action Tracking
Tracadh Ghnìomhan In-sgrùdaidh
 
There is circulated Report No. AC/17/25 by the Strategic Lead (Corporate Audit).

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

6. Review of Corporate Risks
Ath-Sgrùdadh air Cunnartan Corporra 
 
There is circulated Report No. AC/18/25 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. Annual Report of Scottish Public Services Ombudsman Cases determined in 2024/25      
Aithisg Bhliadhnail Chùisean Ombudsman Seirbheisean Poblach na h-Alba air an dearbhadh ann an 2024/25
 
There is circulated Report No. AC/19/25 by the Assistant Chief Executive - Corporate.

The Committee is asked to:-

i. scrutinise, consider and note the information provided by Scottish Public Services Ombudsman with regard to the number and types of complaints received about the Council during 2024/25; and
ii. note the low number of complaints that are made against the Council and that no complaints were upheld or partially upheld during the year.

8. Annual Complaints Performance Report 2024/25
Aithisg Choileanaidh Bhliadhnail Ghearanan 2024/25

There is circulated Report No. AC/20/25 by the Assistant Chief Executive -Corporate 

The Committee is asked to:-

i. scrutinise and note the performance information outlined in the Annual Complaints Report for 2024/25 at Appendix 1;
ii. agree that the appended report will be published on the Council’s website and submitted to the Scottish Public Services Ombudsman; and
iii. note the successful implementation of the Child Friendly Complaints Procedure in 2024/25.

9. Code of Corporate Governance 2025/26
Còd Riaghlachais Chorporra 2025/26

There is circulated Report No. AC/21/25 by the Chief Officer - Legal and Corporate Governance. 

The Committee is asked to:-

i. note the progress on delivering the 2024/25 Code of Corporate Governance; and
ii. approve the 2025/26 Code of Corporate Governance.

10. Audit Scotland Report - Best Value Thematic 3 (BV3) Report on Transformation
Aithisg Sgrùdadh Alba - Aithisg Chuspaireil 3 an Luaich as Fheàrr a thaobh Cruth-atharrachadh
 
There is circulated Report No. AC/22/25 by the Council’s External Auditors (Audit Scotland).

The Committee is asked to scrutinise, consider and note the report findings, in particular the key messages on pages 3 - 4 and the improvement action plan at Appendix 1 of the report.