Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the annual report of the Audit Risk and Assurance Committee in line with the Scottish Government Audit Committee Handbook guidance.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 21 May 2025
Date : 21 May 2025
Location : online
Report detail
The Scottish Government Audit Committee Handbook sets out principles and good practice guides for the role, membership and work of Audit and Assurance Committees. This outlines (at para 5.4 – 5.6) that the committee should provide an annual report, timed to support the preparation of the governance statement.
The Evaluation of Committee Effectiveness and Integrated Assurance Statement presented to the ARAC have primarily supported the development of this annual report presented at Appendix A.
The SG Audit Committee handbook states that the Annual Report should summarise the committee’s work for the year and present its opinion against nine statements.
A summary of the committee’s work is shown in Appendix A along with an assessment against nine statements and any other assurance reports.
In the previous years annual report, it was recognised that with the expected departure of ARAC Members, Grant Macrae, there would be a need for ARAC members to have specific accounting and audit skills. This has been built into Members succession planning and has been met with the appointment of Members Angela Leitch and Pauline Howie to the ARAC.
The ARAC has effectively discharged its role and remit effectively over the financial year 2024/25.
