Date: 15 June 2023
Venue: MS Teams
- Judith Paterson (Acting Co-Chair)
- Dr Mark Simpson (Acting Co-Chair)
- Stephen Herbert, Secretary
- Dorothy Warren, Governance and Engagement Lead Officer;
- Lisa Kinnear, SCoSS Administrative Assistant
- Graeme Hill, Audit Adviser, SCoSS
- Marie McFadden, Senior Auditor, Audit Scotland;
- Ross Stephen, Scottish Government Sponsor Unit; and
- Lee Vernon, Head of Programme Finance, Scottish Government;
Apologies were received from—
- Lorna Fawcett, Accountant, Scottish Government;
- Lisa Duthie, Senior Audit Manager, Audit Scotland; and
- Iram Younis, Auditor, Audit Scotland.
No interests were declared.
The Minutes of the March 2023 meeting of the Audit Sub-Committee were approved.
Marie McFadden, Audit Scotland, provided an update on the external audit work being undertaken. It was noted that the audit is currently on timetable and that the majority of the audit work would take place in September. Key milestones in the audit process were for the accounts and working papers to be provided by 26 September in order for the Annual Report and Accounts to be signed off on 16 November.
Graeme Hill, Audit Adviser, provided an update and stated that he was content with the progress being with the 2022-23 audit and the overall governance of SCoSS. He noted that Finance were undertaking some final checks on the accounts working papers and once complete drafting of the Annual Report and Accounts would begin.
The Audit Sub-Committee noted the performance and assurance update.
The Secretariat provided a paper for this agenda item stating that there had been no losses or special payments since the previous meeting in March. The Audit Sub-Committee noted the position.
The Audit Adviser and Secretariat had reviewed the risk register prior to the meeting and advised that no amendments to the register were considered necessary at this stage.
The Audit Sub-Committee agreed that no substantive amendments to the register were required and noted that, subject to a minor change at Item 3 in the register, that the risk register would be considered at the next meeting of the SCoSS Board.
No further business was discussed.
The meeting closed at 14:24.