AGENDA

1. Standing Items
1.1 Welcome and Apologies
1.2 Declarations of interest
1.3 Minute from meeting held on 22 June 2023 for approval
1.4 Action Log and Matters Arising
1.5 Decision on taking business in private (Items 7-10)

2. Audit and Improvement Progress
2.1 Internal Audit Update
Report for Discussion presented by the SPA Head of Finance, Audit and Risk and the Risk and Advisory Services Director, BDO
2.2 Police Scotland Audit and Improvement Recommendation Tracker Q1
Report for Discussion presented by the Head of Policy, Audit, Risk and Assurance, Police Scotland
2.3 SPA Audit and Improvement Recommendations Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA.

3. Internal and External Audit Reporting
3.1 Internal Audit Report: Core Financial Systems
Report for Discussion presented by the SPA Head of Finance, Audit and Risk and the Risk and Advisory Services Director, BDO

4. Assurance Reporting
4.1 Police Scotland Change Portfolio Update
Report for Discussion presented by the Head of Portfolio Management, Police Scotland
4.2 Police Scotland Best Value Update
Reports for Discussion presented by the Head of Best Value, Police Scotland
4.3 SPA Best Value Update
Reports for Discussion presented by the Head of Finance, Audit and Risk, SPA.
4.4 Police Scotland Annual Whistleblowing Report
Report for Discussion presented by the Chief Superintendent, Professional Standards
4.5 SPA Annual Whistleblowing Report
Reports for Discussion presented by the Workforce Governance Lead, SPA

5. HMICS Scrutiny Plan
Report for Discussion presented by His Majesty’s Inspector of Constabulary Scotland

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

The following items will be taken in private

7. Standing Items
7.1 Minute relating to items held in private on 22 June 2023 for approval
7.2 Private Action Log

8. Draft Annual Report and Accounts for the Scottish Police Authority for the Year to 31 March 2023
Report for Discussion presented by the SPA Chief Executive and the Head of Finance, Police Scotland

9. Risk Management Reporting
9.1 Police Scotland Strategic and Organisational Risk Review
Report for Discussion presented by the Enterprise Risk Manager, Police Scotland
9.2 SPA Strategic and Corporate Risk Review
Report for Discussion presented by the Audit and Risk Lead, SPA

10. Assurance Reporting
10.1 Police Scotland Annual Data Loss, Fraud and Theft Report
Report for Discussion presented by the Chief Superintendent, Professional Standards
10.2 National Fraud Initiative
Report for Discussion presented by the Head of Finance, Police Scotland
10.3 DESC – Six month update report
Report for Discussion presented by the Chief Digital and Information Officer, Police Scotland

Notes
Membership: Mary Pitcaithly (Chair), Paul Edie, Katharina Kasper, Grant Macrae, Catriona Stewart

Subject to agreement by the Board at agenda item 1 above, Items 7-10 will be considered in private in accordance with the SPA’s Standing Orders section 20.