Agenda and Papers will be published 7 days prior to the meeting. 

1. Standing Items
1.1 Welcome and Apologies
1.2 Declarations of interest
1.3 Minute from meeting held on 21 May 2025 for approval
1.4 Action Log and Matters Arising
1.5 Decision on taking business in private (Items 6 - 10)

2. Audit and Improvement Progress
2.1 Internal Audit Update
Report for Discussion presented by the Risk and Advisory Services Director, BDO
2.2 Police Scotland Audit and Improvement Recommendation Tracker Q1
Report for Discussion presented by the Head of Policy, Audit, Risk and Assurance, Police Scotland
2.3 SPA Audit and Improvement Recommendations Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA.

3. Internal and External Audit Reporting
3.1 Internal Audit Reports:
o Health and Safety
o Management of Recommendations
Report for Discussion presented by the Risk and Advisory Services Director, BDO

4. Assurance Reporting
4.1 Police Scotland Best Value Update
Verbal update by the Director of Strategy and Analysis, Police Scotland
4.2 SPA and Forensic Services Best Value Update
Verbal update by the Head of Finance, Audit and Risk, SPA.
4.3 Police Scotland Annual Whistleblowing Report
Report for Discussion presented by the Assistant Chief Constable, Professionalism and Assurance
4.4 SPA Annual Whistleblowing Report
Reports for Discussion presented by the Head of Finance, Audit and Risk, SPA.
4.5 Police Scotland Assurance Audit for SCRS Crime Compliance
Reports for Discussion presented by the Director of Strategy and Analysis, Police Scotland

5. Committee Workplan
5.1 Committee Work Plan
Report for Discussion presented by the Committee Chair

The following items will be taken in private

6. Standing Items
6.1 Minute from meeting held on 21 May 2025 for approval
6.2 Private Action Log

7. Draft Annual Report and Accounts for the Scottish Police Authority for the Year to 31 March 2025
Report for Discussion presented by the SPA Chief Executive and the Head of Finance, Police Scotland

8. Internal Audit Reporting
8.1 Q1 Management Action Follow Up – Cyber Security
Report for Discussion presented by the Risk and Advisory Services Director, BDO

9. Risk Management Reporting
9.1 Police Scotland Strategic and Organisational Risk Review
Report for Discussion presented by the Enterprise Risk Manager, Police Scotland
9.2 Forensic Services Corporate Risk Review
Report for Discussion presented by the Audit and Risk Lead, SPA
9.3 SPA Strategic and Corporate Risk Review
Report for Discussion presented by the Audit and Risk Lead, SPA

10. Assurance Reporting
10.1 Police Scotland Cyber Security Update
Report for Discussion presented by the Chief Digital and Information Officer, Police Scotland
10.2 Police Scotland Annual Data Loss, Fraud and Theft Report
Report for Discussion presented by the Assistant Chief Constable, Professionalism and Assurance

Notes
Membership: Mary Pitcaithly (Chair), Paul Edie, Pauline Howie, Katharina Kasper and Angela Leitch

Subject to agreement by the Board at agenda item 1 above, the following Items of business will be considered in private for the reasons noted below:
Items 6-10 in accordance with the SPA’s Standing Orders section 20.