Further detail

Appendix A – Overtime

a. Background:
• Overtime refers to the additional remuneration provided to for extra hours of duty on a working day.
• Overtime typically includes work performed outside regular working hours including evenings, weekends, or public holidays.

b. Internal Audit Findings:
Limited assurance on design of internal controls.
Limited assurance on effectiveness of procedures and controls.
• BDO noted the system used to record overtime, SCOPE, is outdated and requires a £1 million rewrite over the next 12 to 18 months. Due to these constraints, Police Scotland won't pursue enhancements in the current cycle and manual fixes that need resources that aren't budgeted. This leaves the system with control gaps.
• Current policies lack specific timeframes, often using the vague term 'timely manner', leading to aged claims. BDO found claims were paid in July 2025 for work undertaken in 2024 and some claims were submitted up to 7 months late.
c. Summary of Findings of the Report:
SUMMARY OF FINDINGS/ NUMBER OF AGREED ACTIONS
High 0/0
Medium 3/5
Low 1/1
TOTAL 4/6

d. SPA Considerations:
• Overtime payments represent a significant expenditure for Police Scotland, with budgets in 2025/26 c. £27m.
• Police Scotland have not accepted the recommendation relating to training due to limited capacity within their learning technology's function. PS note the root cause of the problem is awareness rather than the quality of existing guidance and will consider as part of our response to Finding 1.

• Recommendations are expected to be completed by September 2026.
 
Appendix B –Environment and Sustainability

a. Background:
• In 2014/15, a Carbon Management Plan was developed, targeting a 25% reduction by 2020 in carbon emissions and achieving a 27% reduction that same year.
• The Environmental Strategy was launched in 2020/21 and is set to mature next year. A new five-year Sustainability Strategy is being developed and is scheduled to launch in the spring of 2026.
b. Internal Audit Findings:
Limited assurance on design of internal controls.
Moderate assurance on effectiveness of procedures and controls.
• BDO have highlighted several areas of good practice areas including:
o Comprehensive staff surveys conducted for the development of the 2021 Environmental Strategy and revised 2026 strategy.
o A range of initiatives to raise staff awareness of the SPA’s sustainability commitments and sustainable practices.
o A dual-review process is in place for Public Bodies Climate Change Reporting with the Scottish Fire and Rescue Service.
o Systems provides live data on electricity and gas consumption across the estate and allows for site-level analysis of consumption.
• BDO also commented - The existing Environmental Strategy sets strategic objectives and sustainability targets, integrating existing Fleet and Estates strategies and reflecting net-zero commitments by 2045.
c. Summary of Findings of the Report:
SUMMARY OF FINDINGS/ NUMBER OF AGREED ACTIONS
High 0/0
Medium 4/10
Low 1/1
TOTAL 5/11

d. SPA Considerations:
• All recommendations have been accepted with actions scheduled to be completed by April 2028.
• Addressing the findings from this audit will support the drive to reduce the environmental impact of Scottish policing and deliver on the statutory targets set by Scottish Government.
Appendix C –Complaints Management

a. Background:
• This audit was not originally included in the plan for 2025/26 and was added at the request of Police Scotland. It is an advisory review therefore does not include an assessment of design and effectiveness of procedures and controls.
• Police Scotland have a significant backlog of complaints with statutory timescales for acknowledgement and response not being achieved
b. Internal Audit Findings:
• The audit identified several opportunities for Police Scotland to enhance its complaints handling procedures with a number of factors contributing to the complaints backlog.
• BDO noted key factors contributing to the backlog revolve around the categorisation and triage process, reliance on manual methods, restricted system access controls, and incomplete complaint forms.
• BDO also noted that over the past 12 months, various measures have been introduced to address the backlog. Although these efforts led to an overall reduction of 5% in the total backlog, the Proportionate Investigations Team (PIT) and National Complaints and Resolution Unit (NCARU) teams have each experienced growth in their backlogs, by 211% and 37% respectively. These increases primarily result from a 97% rise in complaints over the same period, without a corresponding increase in the teams’ capacity to review and triage incoming cases.
c. Summary of Findings of the Report:
SUMMARY OF FINDINGS/ NUMBER OF AGREED ACTIONS
High 0/0
Medium 9/23
Low 0/0
TOTAL 9/23

d. SPA Considerations:
• One recommendation has not been accepted relating to the use of an AI writing model/AI letter checker but will be considered as part of the wider recommendation 2.2 relating to automation of end-to-end workflow and data processing activities.
• Recommendations are expected to be completed by March 2027.