Item 2

2. AUDIT AND IMPROVEMENT

2.1 INTERNAL AUDIT UPDATE
Members considered the report which provided review conclusions on the Core Financial System audit and Quarter 1 review results. Claire Robertson (CRobertson) highlighted a number of key points within the report, confirming on track to complete all scheduled reviews by the November meeting. Members were advised that future reports would detail follow up work on all recommendations which was welcomed by the Committee.

The Committee RESOLVED to:
NOTE the report.

2.2 POLICE SCOTLAND AUDIT AND IMPROVEMENT RECOMMENDATION TRACKER Q1
Members considered the report which provided an update of current open recommendations from all audit and improvement activity. Angela Wood introduced the paper, advising the Committee of internal governance arrangements in reporting progress. Donna Adam highlighted a number of key points within the report.

In discussion the following matters were raised:
Members questioned whether original timescales are reviewed and heard there is regular engagement with business areas and deep dives are undertaken on a number of publications. Members were advised a higher degree of timescales are met when prioritised with other activity. The Committee Chair stated it was important to set ambitious timescales but complexities and dependencies should be reviewed.
Members sought further comment on benefits realisation and were informed the recommendations have been addressed in relation to process, but evidencing is an issue. Members questioned whether the process is useful if an example can’t be provided and heard it was, but no business cases brought so far have the benefits required for evidencing. CRobertson confirmed BDO would be looking at a project within Police Scotland which would allow the opportunity to look at benefits and BDO would then provide comment.
In relation to pending recommendations on ICT service delivery, Members were advised dates were milestone dates, not completion dates.
Members sought reasons for the slippage of ICT service delivery recommendation 2.2 and were assured there was a service catalogue but it was not detailed. Members heard it would be enhanced further with progress expected to be reported to the next Committee.
The Committee Chair noted the Committee were keen to see progress of milestones and completion of pending recommendations.

The Committee RESOLVED to:
NOTE the report.

2.3 SPA AUDIT AND IMPROVEMENT RECOMMENDATION TRACKER
Members considered the report which provided an update on open recommendations from all SPA corporate audit and inspection activity; plus progress against the SPA Business Plan (2023/24). John McNellis (JMcNellis) highlighted a number of key points within the report.

In discussion the following matters were raised:
Paul Edie confirmed that the toxicology implementation plan would be discussed at the upcoming Forensic Services Committee.
The Committee were advised there were a number of interdependencies with Police Scotland but the next report would detail progress.

The Committee RESOLVED to:
NOTE the report.