Agendas, reports and minutes

A meeting of the Audit Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Wednesday, 4 February 2026 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/1/26 by the Strategic Lead (Audit and Risk). 

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 of the report.

4. Internal Audit Action Tracking 
Tracadh Ghnìomhan In-sgrùdaidh

There is circulated Report No. AC/2/26 by the Strategic Lead (Audit and Risk).

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.

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

There is circulated Report No. AC/3/26 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.

6. Audit Scotland Report - 2025/26 Annual Audit Plan
Aithisg Sgrùdadh na h-Alba - Plana Sgrùdadh Bliadhnail 2025/26

There is circulated Report No. AC/4/26 by the Chief Officer – Corporate Finance and the Council’s External Auditors (Audit Scotland).

The Committee is asked to approve the 2025/26 Annual Audit Plan.

7. Exclusion of the Public
Às-dùnadh a’Phobaill

The Committee is asked to resolve that, under Section 50A(4) of the Local Government (Scotland) Act 1973, the public be excluded from the meeting for the following item on the grounds that it involves the likely disclosure of exempt information as defined in Paragraph 1 of Part 1 of Schedule 7A of the Act.

8. Internal Audit Reviews and Progress Report
Ath-sgrùdaidhean In-sgrùdaidh agus Aithisg Adhartais      
 
There is circulated to Members only the following final confidential Report No. AC/5/26 by the Strategic Lead (Audit and Risk) – 

Investigation into harbour’s operations – control weaknesses.

The Committee is invited to note the report.