SCoSS Audit Sub-Committee Meeting
Date: 15 June 2023
Time: 14:00
Venue: MS Teams
Minutes
Present—
- Judith Paterson (Acting Co-Chair)
- Dr Mark Simpson (Acting Co-Chair)
In attendance—
- 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;
1. Apologies
Apologies were received from—
- Lorna Fawcett, Accountant, Scottish Government;
- Lisa Duthie, Senior Audit Manager, Audit Scotland; and
- Iram Younis, Auditor, Audit Scotland.
2. Declaration of Interests
No interests were declared.
3. Agenda Item Three – Minutes of last meeting 16 March 2023
The Minutes of the March 2023 meeting of the Audit Sub-Committee were approved.
4. Agenda Item Four – External auditor: verbal update
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.
5. Agenda Item Five – Performance and Assurance update
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.
6. Agenda Item Six – Losses and Special Payments
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.
7. Agenda Item Seven – Quarterly Risk Update
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.
8. Agenda Item Eight – Any Other Business
No further business was discussed.
The meeting closed at 14:24.