Report Summary
This is the Approved Minute documented for the Audit, Risk & Assurance Committee held on 21 May 2025. The Minute was approved at the meeting on 14 August 2025.
Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 14 August 2025
Date : 14 August 2025
Location : online
ASSURANCE REPORTING
HMICS SCRUTINY PLAN
Members considered the HMICS scrutiny plan. Craig Naylor (CNaylor) highlighted a number of key points detailed within the report.
In discussion the following matters were raised:
• Members sought comment on the potential that some HMICS reviews will impact further than SPA and Police Scotland. CNaylor advised Members that if work is not joint, there is engagement with those potentially impacted to provide a whole system approach.
• CNaylor commented that as there is no scrutiny body for the Courts Service, there is a lack of joined up work in that area.
• The Committee praised HMICS for the amount of engagement they had undertaken, noting it was evident in the range of topics in the plan.
• CNaylor assured the Committee that HMICS involve different groups and partners whilst carrying out their work.
• Referring to managing offenders, Members questioned whether HMICS take into consideration other pressures such as homelessness and the housing crisis. CNaylor confirmed that HMICS have good relationships with partners to ensure after care is well considered before someone comes back into community.
• Members questioned whether HMICS will comment on any link between cyber and the physical elements of Forensic Services. CNaylor commented that digital forensics sits within Police Scotland and HMICS do not have enough evidence on how they are working to provide comment.
• Noting the range of topics, Members sought comment on whether there are adequate resources. CNaylor acknowledged they were a small team but highlighted that the programme of work is smaller than previous years. He stated that HMICS have become better at understanding time and cost so have streamlined the plan.
• CNaylor advised the Committee that he was disappointed only three responses were received from MSPs during their consultation, and this had been fed back to the Scottish Governments Justice Committee Chair.
POLICE SCOTLAND BEST VALUE UDPATE
Members considered the report which provided an update on best value progress in Police Scotland. Patrick Brown provided a detailed summary of the report.
In discussion the following matters were raised:
• The Committee welcomed the public update, noting extensive discussions on preparation had taken place at a recent Committee development day.
• Members noted an initial meeting was scheduled for 22 May with Police Scotland, SPA, Forensic Services, HMICS, Audit Scotland, Grant Thornton and Scottish Government in attendance.
• Members praised the self-awareness evidencing what has gone well and where improvement can be made.
Members noted the report.
SPA AND FORENSIC SERVICES BEST VALUE UPDATE
Members considered the report which provided an update on best value progress across SPA Forensics and SPA Corporate. JMcNellis highlighted a number of key points detailed within the report.
Lynn Brown (LBrown) praised the Committee’s focus on Best Value to ensure Police Scotland and SPA are in a good place for the audit.
Members noted the report.
ACCOUNTING POLICIES JUDGEMENTS AND ESTIMATES
Members considered the report which provided an overview of the proposed accounting policies, judgements and estimates, prior to the preparation and approval of the SPA Annual Report and Accounts. JMcNellis highlighted a number of key points detailed within the report.
No questions were raised.
Members noted the report.
INTEGRATED ASSURANCE STATEMENT
Members considered the report which provided a strategic summary of the systems of internal control across the four lines of defence and a summary of the findings from key audit and inspection bodies. JMcNellis highlighted a number of key points detailed within the report.
In discussion the following matters were raised:
• Members raised concern regarding unsupported financial software but received assurance that it was being treated as a priority and a decision would be made imminently on addressing it.
• The Accountable Officer noted it was fundamental to the financial integrity of the Authority.
Members noted the report.
SPA CORPORATE YEAR END PERFORMANCE
Members considered the report which provided an overview of SPA year end performance for 2024-25. LBrown highlighted a number of key points detailed within the report.
In discussion the following matters were raised:
• Members welcomed the report and heard that due to resource constraints, vacancies and the delivery plan were approached based on what was required to be done as opposed to what could be done.
• Members heard that to help drive improvement, a light touch review of the structure was taking place and would be reported internally in September 2025.
Members noted the report.
ARAC ANNUAL REPORT
Members considered the Committee Annual Report. JMcNellis highlighted a number of key points detailed within the report.
No questions were raised.
Members noted the report.
COMMITTEE EFFECTIVENESS
Members considered the report which provided an overview of findings from the 2024-25 Committee Effectiveness process. Vanessa Ewing highlighted a number of key points detailed within the report.
The Committee discussed that learning was already underway with work plans re-examined at Committee Development Days and reviews of report templates were underway.
Members noted the report.