Date: 20 February 2025

Time: 14:00

Venue: MS Teams

Present—

•  Ed Pybus (Chair of Audit Sub-Committee)
• Judith Paterson (Audit Sub-Committee Member)
• Adam Bennett (Audit Sub-Committee Member)

In attendance—

• Marie McFadden, Senior Auditor, Audit Scotland;
• Julie McKinney, Head of Social Security Strategy, Welfare Fund and Winter Benefits (In attendance for agenda items 1-4);
• Stephen Herbert, Secretary, SCoSS; and
• Lisa Kinnear, Governance and Engagement Officer; SCoSS.

Ed Pybus welcomed the attendees to the first Audit Sub-Committee meeting of 2025.

No interests were declared.

The Minutes of the November 2024 meeting of the Audit Sub-Committee were amended and agreed.

Stephen Herbert spoke to the content of this agenda item and noted that the paper for this item had been reviewed by Scottish Government Finance and Sponsor Unit. Firstly, the 2024-25 external audit was discussed, noting that the external auditor’s plan will be presented later in the meeting. It was also noted that all actions arising from the 2023-24 audit are now closed. Secondly, an update was provided on various governance matters including the Commission’s ‘away day’ in November 2024 and the development of the 2025-26 business plan.  Lastly, an update was provided regarding the 2024-25 financial position.

The Audit Sub-Committee noted the performance and assurance update.

Marie McFadden spoke to the content of the 2024-25 external auditor’s plan. Ms. McFadden noted that the proposed timetable was broadly similar to that for the 2023-24 audit.  It was noted that the timetable may be subject to change due to other potential audit commitments of the Audit Scotland audit team.  It was noted that the audit fee for 2024-25 was £8,630.

Ms McFadden highlighted the commentary in the audit plan regarding the role of Internal Audit and that external auditors may seek to rely on the work of internal audit where it is considered appropriate.  In this regard, Julie McKinney informed the Audit Sub-Committee that a discussion with the Scottish Government internal audit team was held in Summer 2024 and that SCoSS have their corporate assurance that SCoSS can seek their advice or services in the event of any governance or internal control issues.

The Audit Sub-Committee agreed the audit plan and timetable.

Lisa Kinnear noted that at the November 2024 Audit Sub-Committee, and subsequent Board meeting, it was agreed to remove two risks in the register both of which related to loss of Board resource and loss of Secretariat staff, and that these be replaced by a capacity related risk in relation to the Board and Secretariat Staff.

The Audit Sub-Committee considered and agreed the new risk and revised risk register for consideration at the next meeting of the SCoSS Board.  The Audit Sub-Committee also noted that the Secretariat will conduct a review of the risk register following the completion of the 2024-25 audit process.

The Audit Sub-Committee noted that there had been no losses or special payments since the previous meeting in November.

The Audit Sub-Committee agreed that the next meeting will take place on Wednesday 14 May.

No business was discussed.

Meeting closed at 14:49