Further Detail

The Authority has considered the detailed findings of the reports and carried out a benchmarking exercise across the police service. We sought to identify any lessons or actions that can be taken to improve our own controls.

Review process

The process undertaken:

a) Identifity WICS issues - Every issue or finding highlighted in the reports has been identified.
b) Identify SPA/ PS controls - The equivalent Authority / Police Scotland regulations, policies and procedures were identified.
c) Comparative analysis - Considered how the circumstances from the report would relate in the Authority / Police Scotland.
d) Lessons learned – Identified areas for improvement or strengthening existing controls.

Findings

A detailed review has been completed and is summarised in this paper.

The Authority has detailed and robust financial regulations. These clearly set out the delegations from Scottish Government to the Authority and Police Scotland. The regulations make clear where approval is required from Scottish Government, this is robustly followed internally with a clear audit trail of decisions.

The most significant recommendations identified from the reports are already in place at the SPA/ PS. However, there were some areas where opportunities have been identified to enhance our policies.

These include:
o Further clarity on the policy for providing gifts and hospitality,
o Enhancing policies on attendance at international courses and events; and,
o Enhancing the travel and expenses policy to be clearer about the process for booking travel as well as the class of travel/ accommodation.

Next steps

The Authority and Police Scotland to consider reviewing and revising the financial regulations, policies and procedures.