Minute

STANDING ITEMS
WELCOME AND APOLOGIES
The Committee Chair opened the meeting and welcomed all attendees.

Apologies were noted from Angela Leitch, Pauline Howie, and Brian Howarth.

The Committee Chair advised that Members approved, via correspondence, changes to the Internal Audit Plan in December 2025.

DECLARATIONS OF INTEREST
Members noted no declarations of interest.

MINUTE OF MEETING HELD ON 12 NOVEMBER 2025 FOR APPROVAL
Members approved the Minute of the 12 NOVEMBER 2025 meeting.

DECISION ON TAKING BUSINESS IN PRIVATE (ITEMS 6-8)
Members agreed that, in accordance with paragraph 20 of the SPA Standing Orders, the Committee would consider items 6-8 in private for the reasons set out on the agenda.

AUDIT AND IMPROVEMENT
INTERNAL AUDIT UPDATE
Members considered the report which provided an update on internal audit progress and Q3 follow up results. Claire Robertson (CRobertson) highlighted a number of key points detailed within the report.

In discussion the following matters were raised:
• Members queried if the customer satisfaction surveys had been issued and sought information on how learning is derived. CRobertson explained that questions for the surveys were still to be finalised and survey responses would feed into BDO’s continuous improvement plan. The Committee Chair questioned whether Committee Members will have to respond. CRobertson responded that the surveys are developed to hear about the experience of people who have been audited but she will consider how Member feedback can be gathered.
• CRobertson confirmed there were two more audits to be delivered this financial year, but they are on track and will be reported in May.
• Noting a few recommendations are due this quarter, Members sought assurance that they are on track. BDO advised they were content with efforts made to close older and high risk recommendations.

Members noted the report.

POLICE SCOTLAND AUDIT AND IMPROVEMENT RECOMMENDATION TRACKER Q3
Members considered the report which provided an update of current open recommendations from all audit and improvement activity. Donna Adam (DAdam) provided a summary of the key performance points detailed within the report.

In discussion the following matters were raised:
• Members sought further explanation on the use of KPI data and why there is no linkage to target dates. DAdam advised that, with the exception of the Best Value Audit, Police Scotland set the target dates for all recommendations. The purpose of the KPI data is to have baseline information so that the length of time can be measured, provide an alternative view of progress and show performance as they are based on three years of closures. DAdam explained that Police Scotland previously have been too optimistic with setting target dates therefore dates are changed on nearly half, but it is not reflective of progress being made. She added that strategic recommendations take longer and the prioritisation matrix will identify them and apply an appropriate timescale. Patrick Brown (PBrown) added that the KPI’s provide more evidence to business owners to ensure timescales set are relevant.
• Members asked how the Committee can be assured that what has been done in response to a recommendation has resolved the issue. PBrown responded that work is ongoing to link recommendations to risk and have a closer correlation. John McNellis (JMcNellis) highlighted the introduction of new report templates which afforded the opportunity to report more risk detail. He also advised that BDO are including more risk detail in Internal Audit reports.
• Members questioned when the Committee will see the impact of improvements. Dadam responded that impact will be included in Committee reports and less date changes will start to provide evidence of prioritisation.
• The Committee Chair requested that a high level overview is reintroduced into future reports.

Members noted the report and agreed the following action:
20260212-AUD-001: High level overview to be reintroduced into future reports.

SPA AUDIT AND IMPROVEMENT RECOMMENDATIONS UPDATE
Members considered the report which provided an update on progress against the SPA Corporate Strategy for 2024/25, and open recommendations from all SPA corporate audit and inspection activity. JMcNelis highlighted a number of key points detailed within the report.

No questions were raised.

Members noted the report.

INTERNAL AUDIT REPORTING
INTERNAL AUDIT REPORTS
Members considered the audit report on change. CRobertson highlighted a number of key points detailed within the report.

In discussion the following matters were raised:
• Members received assurance that long completion dates on the partially accepted recommendations was sufficient and address identified risks.
• Justine Nicolson explained that the unusually detailed management response was to evidence that there is an understanding of what is required.
Members considered the audit report on the implementation of the estates plan. CRobertson highlighted a number of key points detailed within the report.
In discussion the following matters were raised:
• Members were assured that Police Scotland accept all findings.
• Members sought assurance that timelines are accurate. Donna Vallance advised that the organisation is delivering against masterplan 2 and the emphasis has changed to be more operationally focussed with the current year used as a transition to get right people in place. She confirmed Masterplan 3 will be reported to the Resources Committee in the summer.
Members considered the audit report on policing of the Commonwealth Games. CRobertson highlighted a number of key points detailed within the report.
The Committee praised the work undertaken to ensure controls and checks are in place.
Members considered the audit report on duty modifications/ scenario planning. CRobertson highlighted a number of key points detailed within the report.
In discussion the following matters were raised:
• The Committee Chair shared her disappointment that some issues identified have been issues for a while and questioned whether implementation will reduce risk. CRobertson responded that the first step in improvement activity is to understand the current state but there is not enough data to be able to do that which impacts decision making and consistent approaches.
• Elaine Malcolm confirmed that all recommendations are accepted and supported by senior management. She explained that a broader duty modifications action plan has already been signed off so a lot of the work is already ongoing. She confirmed that a lot of recommendations have been captured in that plan.

Members noted the report.

ANNUAL INTERNAL AUDIT PLAN
Members considered the report which sought approval for the Internal Audit Plan. CRobertson highlighted a number of key points detailed within the report.

In discussion the following matters were raised:
• The Committee Chair noted it was helpful to see the process of pulling the plan together and that the links to risk register was helpful.
• The Committee Chair sought assurance that the plan will address key risks for the year ahead. CRobertson responded that the plan balanced key risks and important processes but at the right time of development for these areas.
• JMcNellis confirmed that SPA corporate had been consulted throughout the process and that the Chief Executive endorsed it.

ANNUAL EXTERNAL AUDIT PLAN
Members considered the report which provided an overview of the External Audit Plan. Joanne Brown highlighted a number of key points detailed within the report and confirmed that a number of recommendations are similar to ones in the Best Value Audit Report. She confirmed that to avoid duplication, Grant Thornton will follow up Audit Scotland Best Value recommendations, and Audit Scotland will use their report to determine any further action.

Members noted the report.

ASSURANCE REPORTING
POLICING BEST VALUE UPDATE
JMcNelis highlighted the following the points:
• The joint Best Value audit report had been published and had made seven recommendations.
• The top headline is that policing in Scotland is well managed, but more is required to reform the service.
• Audit Scotland and HMICS presented the report to the Public Audit Committee on 11 February and SPA and Police Scotland have been invited to give evidence in March.
• The report will be presented to Authority Meeting to provide all Members the opportunity to discuss it.
• The Committee has responsibility to track progress so an action plan will be presented to the next meeting with further updates throughout the year.
JMcNelis advised Members that there was an extensive discussion at the Public Audit Committee and he would provide Members with a briefing.

Members noted the update and agreed the following action:
20260212-AUD-002: Members to be provided with briefing on Public Audit Committee held 11 February 2026.

COMMITTEE EFFECTIVENESS
Members considered the report which provided the results of the 2025/26 Audit, Risk and Assurance Committee Effectiveness survey. Karen Vallance (KVallance) highlighted a number of key points detailed within the report.

In discussion the following matters were raised:
• Members welcomed the engagement from stakeholders.
• The Committee Chair asked what can be done to help improve reports. KVallance explained that a new report template had been rolled out which was clearer on setting out implication and strategy detail. Supporting guidance had also been shared to help report authors.

Members noted the report.

COMMITTEE PLANNING
COMMITTEE WORKPLAN
Members were presented with the work plan which proposed Committee items for the next 12 months.

Members noted the plan.

On behalf of the Committee, Katharina Kasper thanked Mary Pitcaithly for her contribution and leadership of the Audit, Risk and Assurance Committee.

The remaining items were taken in private.