Minutes of the Audit and Risk Committee – September 2021

Present

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

In attendance

• David Harvie, Crown Agent, Chief Executive and COPFS Accountable Officer
• Ian Walford, COPFS Deputy Chief Executive
• Marlene Anderson, COPFS Director of Finance and Procurement
• Gillian Woolman, Audit Director, Audit Scotland
• Esther Scoburgh, Audit Manager, Audit Scotland
• Jim Montgomery, Audit Manager, SG Internal Audit Directorate
• William Wilkie, Senior Auditor, SG Internal Audit Directorate
• Nikolas Koutris, COPFS Head of Financial Accounting & Finance Systems
• Claire Lumgair, COPFS Finance Business Partner
• Ian Palmer, COPFS Secretariat

Apologies

• None tendered

RT welcomed the group.
DW expressed an interest in Glasgow University and The Scottish Parliament.

MA presented the Annual Report and Accounts, which had been issued at a late stage in order that they best reflect the most up to date position.

MA gave an overview of the papers and highlighted recent changes.

General discussion followed and the committee welcomed the enhancement in presentation and additional clarity the update had brought to the reader.

The COPFS Letter of Representation was received and noted.

GW thanked MA for her explanation of the accounts, and particularly the recent adjustments, and gave an overview of the Report to those charged with governance (ISA 260) COPFS and the Annual Audit Report 2020-21.

General discussion followed and a number of textual amendments to the accounts were suggested and agreed.

GW expressed her thanks to Esther Scoburgh, Nikolaos Koutris and Sharon Davies for their hard work in concluding the 2020/2021 audit and accounts.

Subject to the agreed textual amendments being incorporated, the Audit and Risk Committee approved the COPFS Annual Accounts and Report.

As amended the Annual Report and Accounts will be presented to DH (CA) for signature on 23 September 2021.

RT, on behalf of the committee, thanked the Crown Agent and his team for steering COPFS through a very challenging year, Marlene Anderson and her team for delivering the annual accounts and the External Auditors for their excellent collaborative work.

• ARC will next meet on 24 November 2021 at 11 am.
• Meeting format still to be decided dependent on the prevailing COVID restrictions.