Minutes of the Audit and Risk Committee: May 2025
COPFS Audit and Risk Committee
PRESENT
David Watt, Non-Executive Director, (Chair)
Helena Kiely, Non-Executive Director (via MS Teams)
John Burns, Non-Executive Director
IN ATTENDANCE
John Logue (Crown Agent, CAO)
Marlene Anderson (COPFS Director of Finance and Procurement)
William Wilkie, Senior Auditor, SG Internal Audit Directorate
Sanya Ahmed, Senior Audit Manager, Audit Scotland (via MS Teams)
Ian Palmer, COPFS Finance and Procurement (Secretariat)
Matthew Beattie, COPFS Corporate Governance Manager (Observer)
APOLOGIES
Keith Dargie, COPFS Chief Digital Officer and Head of Business Services
Dougie Shepherd, Audit Manager, SG Internal Audit Directorate
Maggie Bruce, Senior Audit Manager, Audit Scotland
Welcome / Declarations of interest / Feedback on pre-meetings
DW (Chair) welcomed the group, and the apologies detailed above were noted.
No new declarations of interest were tendered.
Minutes of last meeting
ARC Paper 2 (Minutes of ARC meeting held on 19 February 2025) was approved as accurate.
ARC Terms of Reference
DW (Chair) reported that the current ARC Terms of Reference were due for an annual review.
Given the changes being implemented through Designed for Success, it has been decided to defer this exercise slightly to enable further consideration of any impact of the new governance structure.
ARC meeting action tracker
ARC Paper 3 was presented to the Committee.
The following was noted:
Action 11 (External Quality Assessments) - Item to remain on tracker and a further update will be provided to the ARC meeting in November.
Action 18 (COPFS progress with IA recommendations) – Action ongoing and further update to be given to November ARC.
Action 19 (Assurance Mapping RAG ratings) – Review progressing and a follow up will be given at November ARC.
Audit action tracker
MA gave an overview of ARC Paper 6 which was noted by the Committee.
Highlights included:
· Discussion relating to longer term recommendations remaining on the tracker and if they remained relevant to the needs of the new departmental structure. The Committee noted that the narrative did not always give an adequate explanation where target dates had been missed or required to be extended.
· Completion of RAG ratings needs to be reviewed by COPFS to ensure that there is a consistency in approach by report writers when considering assessment criteria.
· The Summary section of the report is to be revised to assist with data focus.
· It was also agreed that work should be done towards the Committee being given a single report detailing progress with both Internal and External audit recommendations.
ACTION: MA to review the content and format of Audit Trackers
EXTERNAL AUDIT ACTION TRACKER
MA gave an overview of ARC Paper 5
Highlights included:
· COPFS Draft Financial Strategy paper is to be presented for consideration at the Executive Board later in May.
· Key Performance Indicators data will be included in COPFS 2024- 25 Annual Accounts.
· Best Value Assessments will be re-examined later in FY 2025-26 when Designed for Success recommendations are further embedded.
· Alignment of key organisational strategies and the current Strategic Plan is being progressed, and a further update will be provided at the ARC meeting in November.
· It was decided that Pathology and Mortuary Services can now be removed from the tracker as this subject will be overseen by the COPFS Executive Board.
COPFS UPDATE
JL(CA) reported the following:
The interview process for the posts of COPFS Chief Operating Officer (COO) and Legal Directors has concluded and subject to finalisation, results will be announced imminently.
Recruitment of staff for the COPFS Portfolio Management Office is underway and it is anticipated that successful applicants should be in post by the end of June 2025.
Update on developments with the recruitment of a new HM Inspector of Prosecution in Scotland. JL (CA) will request a meeting with the Inspector once they are in post.
Update on progress of legislation relating to prosecution time-bar deadlines.
HM INSPECTORATE OF PROSECUTION IN SCOTLAND
The Committee noted the following:
ARC Paper 6 (HMIPS Recommendations Tracker)
ARC Paper 6b (Service Delivery through the COPFS National Enquiry Point)
ARC Paper 6c (Citing Witnesses in the Sheriff Court - Terms of Reference)
There was a general discussion in relation to ongoing and future review topics and the mechanisms for follow up assessment of implemented recommendations.
COPFS finance update
MA gave an overview of ARC Paper 7
The Committee noted the paper and general discussion followed.
Highlights included:
General update on 2024 -2025 budget position and preparation of annual accounts.
SG emergency spending controls have impacted significantly on COPFS budgeted recruitment and an underspend in this area is forecast
Non staffing costs continue to be impacted considerably by increases in areas such as kennelling fees, Ad Hoc Advocate Deputes, Expert Witness Report and Court Attendance fees, Storage of vehicles as case productions, increased throughput of legacy case work, postmortem, pathology and mortuary costs and general inflationary pressures.
COPFS Executive Board have approved the 2025-2026 budget proposals and budget holders have been advised of their allocation.
Transformation activity and liaison work with key stakeholders continues to maximize efficiencies and identify any further savings.
Multi year capital forecasts have been submitted to Scottish Government and liaison work with SG colleagues and COPFS Finance Team continues to be maintained to enable an efficient and productive communication channel.
National Fraud Initiative
The Committee noted ARC Paper 8
MA reported that work continues reviewing potential data matches with the exercise scheduled to end by 30 June 2025.
A further update will be provided at the August ARC meeting
Audit Scotland
SA gave an overview of ARC Paper 9
(COPFS 2024/25 Audit - Management Letter and Action Plan)
The Committee noted the paper and general discussion followed.
Directorate of internal audit and assurance
WW gave an overview of the following:
ARC Paper 10(a) COPFS ARC Progress Report was noted by the Committee
WW said there was a typographical error in Table 1 in the section relating to Capacity and Capability Workforce Planning [“ substantial” should read “reasonable”]
ARC Paper 10 (b) Annual Assurance Report 2024-25 was noted by the Committee.
The Committee discussed the criteria for assessment and application of the Annual Assurance RAG categories and the overall report assessment.
ARC Paper 10 (c) DIAA Quarterly Bulletin (February 2025) was noted by the Committee. The update on Global International Audit Standards refers to a refresh and update of audit handbooks. WW will ensure that, once available, updated materials are circulated to the Committee.
ARC Paper 10 (d/e) Estates Strategy and Agile Working Follow up Review was noted by the Committee.
Secretariat will add the recommendations to the appropriate tracker.
Assurance Mapping
The Committee noted ARC Paper 11 (2025/26)
COPFS Assurance Mapping Framework: Group 1 Report
1.1 Strategic Planning
1.2 Business Planning
1.3 Major Investment
1.4 Project Management
During the general discussion that followed, it was agreed that a review should be conducted to ensure a consistency of the rationale being applied by report authors in determining RAG status assessments.
ACTION
MA to review process for Assurance Mapping RAG status assessments
Risk Management Group
The Committee noted the following :
ARC Paper 12 a RMG Chair Annual Report (2024/25)
ARC Paper 12 b RMG Meeting Minutes
ARC Paper 12 c COPFS Corporate Risk Register
AOB
· WW gave the meeting a brief update on possible changes within DIAA in relation to audit portfolio responsibilities. Further updates will follow if and when required.
Thank you for your feedback.