Minutes of the Audit and Risk Committee – August 2023

Minutes of the COPFS and KLTR Audit and Risk Committee Extraordinary Meeting for the Approval and Signing of the COPFS and KLTR Annual Accounts  2022-2023 held on Wednesday, 31 August 2023 at 11:00 hours in Crown Office Edinburgh

Present

Members

• Vanessa Davies (Chair) Non-Executive Director
• David Watt Non-Executive Director

In attendance

• John Logue - Interim Crown Agent and COPFS Accountable Officer
• Robert Sandeman - KLTR Accountable Officer
• Keith Dargie - COPFS Chief Digital Officer and Head of Business Services
• Marlene Anderson - COPFS Director of Finance and Procurement
• Maggie Bruce - Senior Audit Manager, Audit Scotland
• Zahra Mahmood - Senior Audit Manager, Audit Scotland
• Sharon Davies - COPFS Head of Management Accounting and Planning
• Jim Montgomery - Audit Manager, SG Internal Audit Directorate (via MS Teams)
• Ian Palmer - COPFS Secretariat

Apologies

• Annie Gunner Logan - Non-Executive Director
• Brian Howarth - Audit Director, Audit Scotland

The Chair welcomed attendees.

DW declared he is a member of the Scottish Parliamentary Corporate Body Advisory Audit Board

There had been a short pre-meeting discussion with ARC members and Audit Scotland representatives.

MA presented ARC Paper 38 (2023) and gave a general overview of its contents.

General discussion followed. 

A small number of typographical, textual, and formatting points were identified, and these modifications will be incorporated in the final version.

Some presentational enhancements for future reports were also explored.

Discussion on provisions followed to provide clarity to members on changes for 2022-23.

ARC Paper 38A (2023) (COPFS Letter of Representation) was noted by the Committee

MA expressed her gratitude to colleagues in Finance and Procurement Division for their immense assistance in the preparation of the COPFS Annual Report and Accounts. She also expressed thanks to the Non-Executive Directors and Executive Board.  MA thanked Audit Scotland for the partnership approach to working throughout the audit and clearing of the COPFS Annual Report and Accounts.

VD (Chair) on behalf of the Committee echoed these sentiments.

MB/ZM presented ARC Paper 39 2023

COPFS and NXDs confirmed that no instances of fraud or other irregularities had been identified subsequent to the compilation of the draft audit report.

The Committee received and noted the Audit Report.

On behalf of ARC, VD (Chair) thanked Audit Scotland for their work in producing a very thorough and detailed report.

It was agreed that recommendations made in the report will be added to the ARC External Audit tracker for review at future ARC Meetings.

Action

Secretariat to add actions from Audit Scotland Report 2022-23 to the ARC External Audit Tracker

Decision:

Subject to the incorporation of the agreed textual amendments, the Committee approved and recommended  the signing of the COPFS Annual Report and Financial Statements for FY 2022-23.

SD presented ARC Paper 40 (2023)

Some minor typographical amendments were highlighted, and general discussion followed in relation to continuing presentational enhancements for future reports.

ARC Paper 41A (2023) (Covering Letter ISA 580) was noted by the Committee.

ZM presented ARC Paper 41 (2023)

KLTR and NXDs confirmed that no instance of fraud or other irregularities had come to light subsequent to the draft report being issued.

General discussion followed and the report noted.

It was also noted this will be the last joint ARC meeting attended by KLTR as they move to their new governance structure arrangements on  1st September 2023.

Mutual thanks were conveyed by all parties for the work done.

ARC Paper 41A (2023) (Covering Letter ISA 580) was also noted.

Decision:

Subject to the incorporation of agreed textual amendments, the Committee approved and recommended the signing of the KLTR Annual Accounts 2022-23.

No other items of business were raised.

COPFS ARC will next meet on 15 November 2023 at 11 am