Further detail

Corporate strategy progress (Appendix A)

A total of 241 milestones have been identified throughout 2024/25 that enable tracking towards delivery of the 15 activities and 48 actions.

In Q2 2024/25, 47 corporate strategy milestones were due to be achieved; 35 of these milestones were achieved (75%). Re-profiled work and a forward look are summarised in Appendix A.

Audit & inspections recommendations progress (Appendix B)

Below is a summary of changes since the last report to ARAC:-

One recommendations closed from the HMICS Toxicology Assurance Review.

17 areas for development (AFD’s) were identified by HMICS in their Strategic review of the Scottish Police Authority published June 2024. A mapping exercise was completed aligning the AFD’s against the annual delivery plan. The outcome of this mapping exercise has been reported to the SPA Senior Leadership Team. Progress updates will be reported to the Heads of Service to ensure there is appropriate focus on addressing the identified AFDs. Assessment against delivery of the AFD’s will be completed, integral to the year-end assessment of the delivery plan, and reported to ARAC.

Disputed Internal Audit Recommendations (Appendix C)

Police Scotland currently have approximately 90 open internal audit recommendations. BDO have a robust approach to discharge of recommendations.

There are currently seven recommendations where Police Scotland are suggesting the recommendation should be discharged and after consideration BDO have not accepted that the recommendation has been addressed or closed. This position is further complicated in that some of these recommendations were made by the previous auditors, so BDO do not have the detailed knowledge gained from completing the audit.

This issue was raised at a previous meeting of the ARAC where Authority staff agreed to implement a process to consider and respond to this situation. In agreeing to a process, the Authority also sets out expectations that Police Scotland should endeavour to address all agreed audit recommendations. Where there is disagreement with the internal auditor the service should seek to work to reach an agreed resolution that addresses the original finding and risks. In particular we recognise that findings may be addressed in a different way, so long as the original risk is addressed.

As a final step, after all steps to resolve the issues have been exhausted a case may be made to the Accountable Officer to consider. The Accountable Officer is ultimately responsible for the systems of internal control across the police service and should be provided with assurance that internal audit findings have been appropriately addressed.

The process is:

a. Where any service is unable to resolve a recommendation with internal audit they approach the SPA audit and risk team to escalate.
b. SPA staff review making sure all relevant information is available and develop proposal.
c. Proposal provided to Accountable Officer for consideration.
d. Accountable Officer reviews proposal and makes a decision.
e. Output is presented to ARAC for information and assurance over the process and controls.

2The above process has been followed for each of the seven recommendations. The final direction of the Accountable Officer is included at Appendix C.

Of the seven recommendation, three low risk recommendations have been closed and four (high / medium risk) recommendations remain open. The SPA has outlined what is required to close the finding and staff will continue to discuss with Police Scotland.