Agendas, reports and minutes

Pensions Committee and Board

Date: Friday, 5 December 2025

Agenda: Read the Agenda

A joint meeting of the Pensions Committee and Pension Board will take place REMOTELY on Friday 5 December 2025 at 2.00pm.
 
You are invited to attend the meeting and a note of the business to be considered is attached.
 
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.
 
Yours faithfully
 
Stewart Fraser
Chief Officer - Legal & Corporate Governance 
 
Business
 
1. Roll Call/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. Audited Accounts 2024/25
    Cunntasan Sgrùdaichte 2024/25
 
There is circulated Report No. PC/12/25 by the Chief Officer Corporate Finance.
 
The Committee is asked to:-
 
i. approve the audited accounts for signature (Item 3.a);
ii. agree that the letter of representation be signed by the Chief officer Corporate Finance (Section 95 Officer) (Item 3.b);
iii. consider and note the report to those charged with governance on the 2024/25 accounts (Item 3.c); and
iv. scrutinise and note the annual audit report (Item 3.d).
 
a. Audited Accounts 2024/25
   Cunntasan Sgrùdaichte 2024/25
 
The Audited Statement of Accounts for the financial year 2024/25 are available at the link below:-
 
https://www.highland.gov.uk/downloads/file/31074/audited_accounts_april_2024_to_march_2025
 
The Chief Officer Corporate Finance will respond to any matters arising.
 
The Committee is invited to approve the audited accounts for signature.
 
b. Letter of Representation 2024/25
    Litir Riochdachaidh 2024/25
 
There is circulated a copy of the annual audit letter of representation 2024/25.
 
The Committee is asked to agree that the letter of representation be signed on behalf of the Highland Council by the Chief officer Corporate Finance (Section 95 Officer).
 
c. Report to those charged with Governance 2024/25
    Aithisg dhaighsan a tha os cionn Raighlaidh 2024/25
 
There is circulated Report  by Audit Scotland to those charged with Governance of the Highland Council Pension Fund.
 
The Committee is asked to consider and note the report to those charged with governance on the 2024/25 accounts.
 
d. External Annual Audit Report to Members of the Pensions Committee and the Controller of Audit
    Aithisg In-sgrùdaidh Bhliadhnail on Taobh A-muigh do Bhuill de Chomataidh nam Peinnsean agus Rianadair an Sgrùdaidh
 
There is circulated Report by the External Auditor, Audit Scotland.
 
The Committee is invited to note the annual audit report.