Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of progress against the SPA Corporate Strategy (2023- 2026), at quarter two, 2025/26; open recommendations from all SPA corporate audit and inspection activity; and two internal audit recommendations allocated to Police Scotland that were reported to ARAC in November 2024 as disputed.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 12 November 2025
Date : 12 November 2025
Location : online
Further detail
Corporate strategy progress (Appendix A)
A total of 233 milestones have been identified throughout 2025/26 that enable tracking towards delivery of the 17 activities and 44 actions.
In Q2 2025/26, 39 corporate strategy milestones were due to be achieved; 28 of these milestones were achieved (72%). Re-profiled work and a forward look are summarised in Appendix A.
Audit & inspections recommendations progress (Appendix B)
Below is a summary of changes since the last report to ARAC: -
• 3 recommendations closed: -
1 internal audit recommendation from the Risk Management review, and
2 HMICS closures
o Recommendation 10 from the Assurance Review of Police Scotland Strategic Workforce Planning, and
o Recommendation 1, the single over-arching recommendation arising from the Strategic review of SPA Corporate.
• No new recommendations have been raised.
An additional slide has been included to demonstrate the progress being made by SPA Corporate with addressing the 17 areas for development identified by HMICS through the Strategic review of the Scottish Police Authority completed in 2024.
Disputed Recommendations
In November 2024, ARAC agreed a process for considering disputed recommendations. Disputed recommendations arise where PS or SPA Corporate or FS suggest a recommendation should be discharged and, after consideration, BDO do not accept the recommendation has been addressed or closed. Thus, creating potential for an impasse which the process seeks to resolve.
The process is:
a. Where any service is unable to resolve a recommendation(s) directly with internal audit they escalate to the SPA audit and risk team.
b. SPA audit and risk team review, ensuring all relevant information is available and develop a proposal.
c. The proposal presented to the Accountable Officer for consideration.
d. The Accountable Officer reviews the proposal and reaches a decision.
e. Output of the process is presented to ARAC for information and assurance over the process and controls.
SPA staff have been engaging with Police Scotland Digital Division colleagues regarding two disputed recommendations, reported to ARAC in November 2024.
The recommendations relate Digital Division demand prioritisation and effective resource management.
The Accountable Officer has considered the evidence provided including progress to date, mitigating controls as well as the view of BDO. He has approved the closure of both recommendations.
SPA recognises these recommendations have not been addressed as originally outlined or intended, however, PS have demonstrated that there are processes in place to manage demand. SPA also recognise these recommendations are now 3.5 years old, originating from the previous internal auditor, the progress made since is sufficient to satisfy SPA that the recommendations have been superseded.
