Item 2: Audit and Improvement

2.1 INTERNAL AUDIT UPDATE
Members considered the report which provided an Internal Audit progress update and Q3 management Action follow up review. Claire Robertson (CRobertson) highlighted a number of key points within the report.

In discussion the following matters were raised:
• Referring to the delay of the Budget Setting report, Members questioned whether recommendations would be known before the budget is set. CRobertson confirmed the draft recommendations are in place and unlikely to change so could be shared. The Chief Executive advised she had seen the draft report, and the recommendations pose no concerns for setting this years’ budget.
• The Chief Executive reported that she had requested a meeting with DCC Alan Speirs (DCCSpeirs) and relevant teams to ensure that Internal Audit Reports are responded to appropriately.
• The Committee Chair advised that an additional Committee meeting would be scheduled for March 2024 to discuss the delayed Internal Audit Reports.

The Committee RESOLVED to:
• NOTE the report.

2.2 POLICE SCOTLAND AUDIT AND IMPROVEMENT RECOMMENDATION TRACKER Q3
Members considered the report which provided an update of current open recommendations from all audit and improvement activity. DCCSpeirs introduced the paper and Donna Adam (DAdam) highlighted a number of key points within the report.

In discussion the following matters were raised:
• Members questioned why pending recommendations relating to benefits realisation had no competition dates. DAdam explained that the recommendations are connected and the requirement for closure is evidence of the process in place and impact of savings, but there are currently no projects that show those metrics. Notwithstanding, Members requested future reports detail a timeline of a preliminary route to ascertain if the process is working.
• Members were assured that the number of high risks were small in relation to the total number.
• Members sought clarity on what the independent reviews were, and heard it is a collective name for anything not Internal Audit or HMICS. Dadam confirmed Appendix B of the paper details the publication titles that come under the term.
• The Committee Chair questioned how Police Scotland measure whether the closed recommendations have had the desired impact and heard that recommendations are not closed until a positive performance outcome can be demonstrated. Whilst a small number might take alternative action, there is a focus on demonstrating where risk can be mitigated.
• Members were assured that high and very high risks are prioritised, and internal governance meetings focus on these.

The Committee RESOLVED to:
• NOTE the report.
• AGREE the following action:
Members requested future reports detail a timeline of a preliminary route to ascertain if the process is working regarding benefit realisations recommendations. 20240206-AUD-001

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

In discussion the following matters were raised:
• JMcNellis echoed DAdams earlier comments regarding measuring impacts of closed recommendations.
• The Chief Executive raised concerns over two recommendations being re-opened from the HMICS Toxicology Inspection. Actions for recommendation 17 had been taken through the SPA governance review which was approved by the Authority in September 2023. This was reopened as HMICS wanted to provide feedback following the October ‘23 Forensic Services Committee, which has not yet been done. The Chief Executive considered Recommendation 6 to be pushing the boundary of SPA, but it was accepted, and SPA spoke to relevant bodies. It was thereafter closed as deemed a research piece and had been subject to correspondence between HMICS and Scottish Government who had confirmed they had no intention to include in medium or long term planning. HMICS reopened it, requesting wider evidence and a proposal to Scottish Government and the fiscal service on changing the current approach. The Chief Executive commented that she felt this was not the role of SPA, and as Scottish Government had already commented, she was reluctant to allocate resource to areas of work they had already ruled out. Members shared the Chief Executive’s concerns and supported her decision to not allocate resource. The Committee accepted the Chief Executive’s suggestion that a report to the full Authority may be required to gain a definitive SPA position.
• Members questioned how they gain assurance that superseded recommendations are being addressed. JMcNellis confirmed they are replicated through Police Scotland’s audit and recommendation work so progress will be conveyed through their reports.

The Committee RESOLVED to:
• NOTE the report.