Audit, Risk and Assurance Committee

The formal minutes of the public items of business will be available at the meetings scheduled for 20 November 2024. These will also be published on the SPA’s website. A full recording of the public items of business taken at this meeting can be accessed at Scottish Police Authority Audit, Risk & Assurance Committee - 20 November 2024 | Scottish Police Authority (spa.police.uk)

ITEMS OF BUSINESS CONSIDERED
• Internal Audit reports on Your Leadership Matters
• Internal Audit updates
• Police Scotland and SPA Audit and Improvement Recommendation Trackers
• HMICS Scrutiny Plan Update and Inspection of SPA Corporate
• SPA and Forensic Services Best Value Update
• SPA and Police Scotland Annual Whistleblowing Reports
• SPA Corporate Benchmarking Update
• Committee Priorities and Outcomes
• Draft Annual Report and Accounts
• Police Scotland, Forensic Services and SPA Risk Management Reporting
• Police Scotland Cyber Security Update
• Police Scotland DESC Update
• Police Scotland Annual Data Loss, Fraud and Theft Report

KEY ISSUES RAISED
• Internal Audit Reports
o Internal Audit Report on Your Leadership Matters. The Committee welcomed the report and areas of good practice highlighted. Members were assured that Police Scotland had the capacity to deliver the training in-house, and plans were in place to measure the trainings effectiveness, with full evaluation of the programme to follow.
• Audit and Improvement
o Police Scotland Audit and Improvement. Discussion focussed on the process of managing recommendations that are superseded by other recommendations. Members heard that the most recent recommendation is responded to first, should two or more be similar in nature.
• Assurance Reporting
o HMCIS Scrutiny Plan Update. The Committee were provided an update of upcoming work and informed that the process of establishing a new scrutiny plan would begin in September 2024 and published by April 2025.
o HMICS Inspection of SPA Corporate. The Committee welcomed the report, noting the positive outcomes and clear improvements since the previous inspection in 2019. The Committee were informed of SPA’s approach to dealing with the findings and supported the option of mapping each development areas within the existing business plan. HMICS confirmed meetings had already taken place to discuss this approach which they were supportive of.
o SPA and Forensic Services Best Value. The Committee heard a joint Best Value inspection from Grant Thornton and HMICS would likely take place in 2025, following confirmation from the Auditor General. The Chief Executive voiced concern that no guidance had yet been received to help SPA, Police Scotland and Forensic Services understand what will be tested. Craig Naylor, HMICS, assured the Committee that discussions were ongoing and it was anticipated guidance would be provided shortly. The Committee sought assurance that there would not be duplication of effort on Best Value and accreditation work in Forensic Services and heard evidence collated would support both processes.
o Police Scotland and SPA Whistleblowing Report. The Committee were assured by the annual reports from both SPA and Police Scotland, where discussion focussed on protected disclosures and training. The Authority’s Whistleblowing Champion, Caroline Stewart, attended and reinforced the importance of implementing lessons learned.
o Police Scotland Cyber Security Update. An update was provided on recent activity and discussion focussed on resource and sharing of lessons learned and guidance with other public sector bodies.
• Draft Annual Report and Accounts. The Committee received their first presentation of the draft Annual Report and Accounts and provided feedback on a number of areas. The Committee will be provided with an updated draft at a meeting in September 2024 where recommendation to the Authority for approval will be sought.
• Risk Management Reporting. The Committee received updates from SPA, Police Scotland and Forensic Services. Discussion focussed on measuring effectiveness of mitigations and new risks identified.
CONCLUSIONS/ACTIONS REACHED
• A Demand Planning and Prioritisation recommendation was proposed for closure on the basis that a Digital Board had been established and had met. The Committee requested BDO keep this action open until they were assured that there were clear criteria for prioritisation.
• HMICS committed to circulating their updated scrutiny plan which Members could review and provide any comments by correspondence.
• Following scrutiny of the Committee’s future priorities, it was agreed that Best Value would become a standing item on future Agendas.
• Following the roll-out of DESC, it was agreed that six monthly updates of the project were no longer required. Governance reporting would continue through change oversight at the Resources Committee.