Date: 13 December 2022
Venue: MS Teams
- Judith Paterson (Acting Co-Chair)
- Dr Mark Simpson (Acting Co-Chair)
In Attendance (SCoSS Secretariat)—
- Stephen Herbert, Secretary
- Andrew Strong, Head of Policy and Scrutiny
- Christopher Galloway, SCoSS Analysis and Participation Support Officer
- Dorothy Warren, Governance and Engagement Lead Officer
- Lisa Kinnear, SCoSS Administrative Assistant
- Graeme Hill, Audit Adviser, SCoSS
In attendance for Agenda Items 1 to 4—
- Helen Russell, Senior Audit Manager, Audit Scotland
- Robert Dick, Senior Auditor, Audit Scotland
- Ian Davidson, Head of Social Security Policy and the Accountable Officer for SCoSS, Scottish Government
- Alasdair Black, Head of Social Security Strategy, Welfare Fund and Winter Benefits, Scottish Government
- Lorraine Cairns, Head of Business Development and the SCoSS Sponsor Unit, Scottish Government
- Lorna Fawcett, Accountant, Scottish Government
There were no apologies.
No interests were declared.
Helen Russell and Robert Dick spoke to the content of the Audit Scotland Annual Audit Report 2021-22. Audit Scotland noted that SCoSS had received an unqualified audit opinion. Audit Scotland highlighted that there were three recommendations arising from the audit which were contained in Appendix One of the Audit Scotland report. These related to financial management, accounts preparation and a fair pay disclosure.
The Audit Sub-Committee noted the content of the Audit Scotland and agreed to the recommendations contained within the report. The Accountable Officer also agreed to the recommendations.
The Audit Sub-Committee and the Accountable Officer confirmed that they were not aware of any instances of any actual, suspected, or alleged fraud or of any subsequent events that have occurred since the date of the financial statements; or material non-compliance with laws and regulations affecting SCoSS that required to be brought to the attention of Audit Scotland.
Audit Scotland welcomed the establishment of the Audit Sub-Committee and the appointment of Graeme Hill as Audit Adviser and noted that Audit Scotland will review the operation of the Sub-Committee at future audits. Audit Scotland also noted that a review of the SCoSS Standing Orders was required.
Graeme Hill discussed the content of the annual report and accounts as well as the other documentation supporting the annual report and accounts. Graeme advised that he considered that the Audit Sub-Committee should recommend to the Board that the draft Annual Report and Accounts be approved.
The Accountable Officer stated that he was content to sign the draft annual report and accounts.
The Audit Sub-Committee agreed to recommend to the Board that the draft annual report and accounts be approved.
The Audit Adviser detailed the approach he had taken in revising the risk register. Following discussion of the revised risk register it was agreed that a further risk relating to loss of key Secretariat staff be added to the register.
The Audit Sub-Committee agreed to recommend to the Board that the revised risk register be agreed and that the register be reviewed on a quarterly basis by the Audit Sub-Committee prior to consideration by the Board.
No business was considered.
The meeting closed at 14:20
Date of next meeting – 16 March 2023