Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the proposed accounting policies, judgements and estimates, prior to the preparation and approval of the SPA Annual Report and Accounts.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 9 May 2024
Date : 09 May 2024
Location : online
Background
It is best practice and outlined in the Scottish Government’s Audit Committee handbook that the ARAC should consider significant accounting policies, any changes to them and any significant estimates and judgements.
1This allows committee consideration of these key matters prior to the preparation of the Annual Report and Accounts (ARA).
The full draft ARA including these accounting policies, estimates and judgements will be formally presenting for noting in August for submission to external audit. Following completion of the audit the final ARA is expected to be approved in September.
