Minutes of the Audit and Risk Committee – May 2024

Present

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

In attendance

• John Logue, COPFS Crown Agent (MS Teams)
• Keith Dargie, COPFS Chief Digital Officer and Head of Business Services
• Marlene Anderson, COPFS Director of Finance and Procurement
• Dougie Shepherd, Audit Manager SG Internal Audit Directorate
• William Wilkie, Senior Auditor, SG Internal Audit Directorate
• Maggie Cruce, Senior Audit Manager, Audit Scotland (MS Teams)
• Ishbel Christie, COPFS Head of Financial Accounting and Systems
• Stacey Law, COPFS Head of Management Accouting and Planning
• Ian Palmer, COPFS (Secretariat)

Apologies

• Zahra Mahmood, Audit Manager, Audit Scotland

VD (Chair) welcomed the meeting group.

It was noted this will be the first meeting of ARC attended by DS since his appointment as Audit Manager SG Internal Audit Directorate with responsibility for COPFS.

This is also the first meeting of the group attended by SL since her recent appointment as COPFS Head of Management Accounting and Planning.

There were no declarations of interest expressed.

The Committee had held a short meeting with representatives of Internal and External audit.

Discussion had focussed on programme timings for the 2023/24 COPFS Annual Accounts.

The Draft Minutes of the ARC meeting held on 15 November 2023) were approved. [ARC Paper 13 (2024)]

KD presented ARC Paper 13B (Assurance Mapping Group 3.3 update)

The Committee noted the paper and welcomed the revised style.

ARC Paper 13A (2024) was noted.

All outstanding items had been scheduled for discussion in the substantive agenda.

(a) Internal Audit Tracker

The Committee noted ARC Paper 14 (2024)

They were of the view that the paper should reflect greater detail in terms of when actions will be completed, and the steps being taken to achieve this.

A number of examples were discussed.

KD reported that work is ongoing and that the first three items on the tracker should be completed before the end of the year. An update detailing progress will be provided at the next meeting.

In relation to FWOW (Future Ways of Working) it was agreed the update will reflect its relationship with the Designed for Success programme.

Action

KD to produce detailed IA action progress tracker update for next ARC Meeting

(b) External Audit Tracker

ARC Paper 15 (2024) was noted by the Committee

VD (Chair) gave a brief update based on the returns submitted. This will be discussed further with JL(CA)

MA presented ARC Paper 16 (2024) (Finance Update)

Highlights included:

Continuing workshops and communications have taken place to ensure that staff are aware of their responsibilities and actions to be taken in preparation for the end of the Financial Year. MA is to liaise with members of Senior Executive Team in relation to the narrative in annual accounts.

Finance Teams are finalising routine year-end adjustments, annual leave provisions and conducting data integrity checks.

Audit Scotland have completed the interim Audit item. The draft annual accounts are due to be with audit for final audit towards the end of May 2024.

The 2024-25 budget allocations to functions were approved at the March 2024 Executive Board meeting subject to agreement of the budget delivery plans.

Preparations for 2025-26 budget planning round is being developed.

General discussion followed and the paper was noted by the Committee.

ARC Paper 16 A (National Fraud Initiative) was noted by the Committee.

Decision

ARC Paper 16 B (COPFS Accounting Policies 2023-24) was formally approved by the Committee.

JL (CA) gave a verbal update which included the following:

HM Inspectorate of Prosecution in Scotland has published a report titled “The Prosecution of Domestic Abuse Cases at Sheriff Summary level”. A copy of the report has been circulated to the meeting group.

General update in relation to serious and high-profile investigations.

The COPFS “Designed for Success” programme has been launched.

ARC Paper 17 (2024) was noted by the Committee.

MB gave a general update in relation to the COPFS Annual Accounts 2023-24. The interim audit phase has been completed satisfactorily. Plans are in place for final accounts to be presented at the ARC Meeting on 7 August 2024

ARC Paper 18 (2024) (COPFS Audit 2023-24 letter to management) was noted.

The Committee expressed thanks to all involved for achievements to date.

WW and DS gave a general update

2023-24 Plan and an update on 2024-25 Initial Plan will be presented at August 7 2024 ARC

ARC Paper 19 (2024) (DIAA COPFS Annual Assurance 2023-4 Opinion Report) was noted.

In relation to recommendation 2, KD is to check the position regarding online cyber resilience training .

Action

KD to check position relating to Cyber Resilience Online Training for COPFS staff.

ARC Paper 20 (2024) was presented.

It was agreed that for specified reasons the paper would only cover Assurance Mapping Group 1.1 Strategic Planning. The remaining sections will be presented at the next ARC meeting in August. On that basis the Committee noted the paper.

During general discussion it was observed that the Designed for Success should assist in areas such as enhanced assurance and best value principles.

DW presented

ARC Paper 21 (2024) RMG Chair Update

ARC Paper 21 A (2024) RMG Annual Report

ARC Paper 21B (2024) RMG Meeting Minutes (April 2024)

The papers were noted, and general discussion followed.

No new items of business were raised.

The Committee will next meet on 7 August 2024 at 11 am in Conference Room 1 Crown Office.