Report Summary
This report provides members of the Scottish Police Authority People Committee with an update on a benchmarking review undertaken of recent Audit Scotland reports.
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Meeting
The publication discussed was referenced in the meeting below
People Committee - 25 February 2025
Date : 29 May 2025
Location : Online
Background
The Authority is committed to continuous improvement in services and the highest standards of governance. One way we achieve this is by reviewing reports from audit and assurance reviews of other public bodies and considering where the Authority can learn lessons.
This demonstrates our ongoing commitment to Best Value and learning lessons from the wider public sector.
Audit Scotland published two section 22 reports to the Public Audit Committee of the Scottish Parliament on the Water Industry Commission for Scotland (WICS). These reports have been subject to significant recent scrutiny and interest of the Public Audit Committee.
WICS is a non-departmental public body (NDPB) and is the economic regulator of Scottish Water.
Audit Scotland highlighted significant challenges within that organisation including:
• Various instances of expenditure, requiring Scottish Government approval, not sought or received until raised by the auditor. Value for money and regularity of expenditure issues were highlighted.
• Various issues related to expense claims. Including: claims not supported by receipts, exceeding approved rates and the purchase of alcohol.
