Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of work that is under way in Forensic Services to undertake a Best Value self-assessment exercise.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 15 August 2024
Date : 15 August 2024
Location : online
The Role of Audit and Inspection
Under Section 23 of the Public Finance and Accountability (Scotland) Act 2000 (‘the PFA Act’), the Auditor General for Scotland can choose to examine the arrangements made by public bodies, including the Scottish Police Authority to secure Best Value.
Audit and inspection of Best Value are welcomed as they provide an objective and independent assessment of how well public bodies are delivering value for the public. This external scrutiny helps identify areas of strength as well as areas for further development or improvement.
The Auditor General for Scotland’s draft work programme was presented to the public Audit Committee on 18 April 2024. This work programme details areas of focus between April 2024 to March 2026. Included in the plan is a Best Value audit of Police and Fire and Rescue:
“We will undertake Best Value audit work on policing and fire and rescue service during the current audit appointment period. We are conducting research and development work on policing to inform the potential scope and approach to this work. We anticipate reporting in the second half of 2025 at the earliest. This will be followed by development work on Fire and Rescue services. We will work closely with two relevant inspectorates (HMICS and HMFSI) on the scope and timing of this work.”
