Agenda
Read the Agenda
A meeting of the Audit Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Wednesday, 19 August 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.
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 25 June 2026 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/16/26 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.
5. Internal Audit Action Tracking
Tracadh Ghnìomhan In-sgrùdaidh
There is circulated Report No. AC/17/26 by the Strategic Lead (Audit and Risk).
The Committee is asked to scrutinise, comment and note the action tracking information provided including the revised target dates for the completion of outstanding actions.
6. Accounts Commission Report – Delivering for the Future
Aithisg Coimisean nan Cunntasan – A’ Lìbhrigeadh airson an Ama ri Teachd
There is circulated Report No. AC/18/26 by the Strategic Lead (Audit and Risk).
The Committee is asked to:-
i. consider, scrutinise and note the information set out in the Accounts Commission report at Appendix 1 and the supplement of case studies at Appendix 2 of the report;
ii. note that Highland Council is regularly referenced throughout the report, and positively so; and
iii. note the Commission’s expectations of all Councils with regard to their transformation plans as set out in pages 5 and 6 of the report. Importantly, these are in place within Highland, and it is important to ensure that this continues when new projects/ programmes are added to transformation plans.
7. Audit Scotland Report – BV4 Thematic: Asset Management and Climate
Aithisg Sgrùdadh Alba – BV4 Cuspaireil: Stiùireadh Ghoireasan agus Gnàth-shìde
There will follow a Report by the Chief Officer – Corporate Finance and the Council’s External Auditors (Audit Scotland).