Audit Committee - 12 November 2025 - Wednesday 12 November 2025, 2:00pm - Highland Council Webcasting

Agenda item :  Start of webcast

Agenda item :  Start of Meeting

Agenda item :  1. Apologies for Absence / Leisgeulan

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

Agenda item :  3. Internal Audit Reviews and Progress Report / Ath-sgrùdaidhean In-sgrùdaidh agus Aithisg Adhartais

Agenda item :  4. Internal Audit Action Tracking / Tracadh Ghnìomhan In-sgrùdaidh

Agenda item :  5. Failure to Prevent Fraud Offence / Coire Fàilligeadh Bacadh a Chur air Foill

Agenda item :  6. Salary Overpayments Update / Cunntas às Ùr mu Phàighidhean Anabarrach Rola-pàighidh

Agenda item :  7. Review of Corporate Risks / Ath-Sgrùdadh air Cunnartan Corporra

Agenda item :  8. Audit Scotland Reports - Highland Council: ISA 260 (report to those charged with governance) and the 24/25 Annual Audit Report, and, Highland Council Charitable Trust Funds: ISA 260 (report to those charged with governance) / Aithisgean Buidheann-Sgrùdaidh na Alba - Comhairle na Gàidhealtachd ISA 260 (aithisg dhaibhsan a tha an urra ri riaghlachas) agus Aithisg Sgrùdaidh Bhliadhnail 24/25, agus Maoinean Urras Carthannach Chomhairle na Gàidhealtachd ISA 260 (aithisg dhaibhsan a tha an urra ri riaghlachas)

Agenda item :  9. Commissioner for Ethical Standards in Public Life / Standards Commission: Councillors' Code of Conduct - Investigation into Complaints 2024/25 / Coimiseanair airson Inbhean Beusail sa Bheatha Phoblaich/Coimisean nan Inbhean: Còd Giùlain Chomhairlichean - Rannsachadh mu Ghearanan 2024/25

Agenda item :  10. Regulation of Investigatory Powers (Scotland) Act / Achd Riaghladh Chumhachdan Sgrùdaidh (Alba)