1. Standing Items
- Welcome and Apologies
- Declarations of interest
- Minute from meeting held on 05 May 2021 for approval
- Action Log and Matters Arising
- Decisions taken since last Committee
- Decision on taking business in private (Items 7-12)

2. Whistleblowing
a) SPA Annual Report
Report for Discussion presented by the SPA Chief Executive
b) Police Scotland Annual Report
Report for Discussion presented by the Assistant Chief Constable, Professionalism and Assurance

3. HMICS
a) Governance Pathway
Report for Discussion presented by the SPA Chief Executive
b) HMICS Scrutiny Plan 2021/22
Report for Discussion presented by Her Majesty's Chief Inspector of Constabulary in Scotland
c) HMICS Report: Hate Crime
Report for Discussion presented by Her Majesty's Chief Inspector of Constabulary in Scotland

4. Audit and Improvement Progress
a) HMICS Recommendations – Police Scotland Update
Report for Discussion presented by the Assistant Chief Constable, Professionalism and Assurance

b) HMICS Recommendations – SPA Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA.
c) Internal Audit Progress Report
Report for Discussion presented by the Internal Audit Partner
d) Management Progress on Internal Audit Actions
Report for Discussion presented by the Internal Audit Partner
e) Police Scotland Audit and Improvement Recommendation Tracker Q1 Update
Report for Discussion presented by Assistant Chief Constable, Professionalism and Assurance
f) SPA Audit and Improvement Recommendations Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA.

5. Audit Scotland Management Report
Reports for Discussion presented by the External Audit Director

6. SPA Best Value – way forward
Report for Discussion presented by the Chief Executive Officer, SPA

7. Audit, Risk and Assurance Committee Work Plan
Report for Discussion presented by the Chair

The following items will be taken in private:

8. Standing Items
- Minute relating to items held in private on 05 May 2021 for approval
- Action Log and Matters Arising

9. Pre-submission to Scottish Government:
Annual Data Loss and Fraud and Theft Report
Report for Noting provided by the Assistant Chief Constable, Professionalism and Assurance

10. National Fraud Initiative Update
Report for Discussion presented by the Financial Controller, Police Scotland

11. Committee Effectiveness Reports
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA

12. Draft Annual Report and Accounts for the Scottish Police Authority for the Year to 31 March 2021
Report for Discussion presented by the SPA Chief Executive and the Financial Controller, Police Scotland

13. Risk Management
a) Police Scotland Strategic and Organisational Risk Review
Report for Discussion presented by the Enterprise Risk Manager, Police Scotland
b) SPA Corporate and Strategic Risk Register
Report for Discussion presented by the Audit and Risk Lead, SPA

Subject to agreement by the Board at agenda item 1 above, the following Items of business will be considered in private for the reasons noted below:
Items 8, 9, 10, 11, 12, 13 and 14 in accordance with the SPA’s Standing Orders section 20.