Meeting of the Audit & Risk Committee
A meeting of the Audit & Risk Committee was held on Thursday 7 June at
12.30pm in the Board Room, Optima Building, 58 Robertson Street, Glasgow,
G2 8DU
Present:
Sir Andrew Cubie (Chair)
Charles Lovatt
Bill Maxwell
David Morrison
Iain Nisbet
Shirley Young
In attendance :
Ruth Brown (External Auditor)
Laura Burman
Morag Campsie (External Auditor)
Les Henderson (Internal Auditor)
Gillian Howells
Catherine MacIntyre
Stuart Robinson
Caroline Stafford
1.0
Welcome and Apologies
Noted 1:
2.0
Minutes and Action Log of the meeting held on 14 February 2012.
Noted 1:
3.0
Sir Andrew welcomed everyone to the meeting and it was
noted that Allan Smith has retired from Internal Audit and
therefore from his position as a Member of the Audit &
Risk Committee. Colleagues formally recorded thanks for
Allan’s contribution to the Committee.
The Minute of the previous meeting was approved as an
accurate record.
Matters arising
Noted 1:
Audit & Risk Committee
7 June 2012
There were no matters arising which did not feature on
the agenda of the meeting.
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4.0
Declarations / Register of Interests
Noted 1:
No declarations were made.
ITEMS FOR DISCUSSION
5.0
Annual Reporting
5.1
Report and accounts for the year ending 31 March 2012
5.2
Noted 1:
The Committee recognised that it has been a challenging
past 12 months as Stuart spoke about the migration of
reporting systems. Stuart expressed his gratitude to
colleagues from Internal Audit and Audit Scotland for their
assistance and guidance during the past year.
Noted 2 :
Pending further adjustments as discussed and noted, the
Audit & Risk Committee was content to approve and
recommend that the Education Scotland Management
Board sign off the Annual Report and Accounts.
Fraud
Noted 1:
5.3
Health and Safety
Noted 1:
5.4
The Fraud Policy has been brought to the attention of all
staff and the Committee were happy to note that there
have been no instances of fraud during the past year.
Education Scotland has established a health and safety
committee with representatives from each office. There is
one personal injury claim outstanding which appears
close to settlement.
Annual Report from Audit & Risk Committee to Management
Board
Agreed 1:
Audit & Risk Committee
7 June 2012
The Committee agreed that, with the addition of
reference to health and safety, the report was an
accurate reflection of the work of the Audit & Risk
Committee.
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6.0
Audit Scotland
6.1
Review of Internal Controls
Noted 1:
6.2
The Committee noted the report and the main issues
identified during the audit.
ISA 260 – Report to those charged with Governance
Noted 1:
The Committee noted the report and the main issues
identified during the audit.
7.0
Internal Audit
7.1
Annual Report on Internal Audit Activities across Education
Scotland and Annual Assurance 2011 / 12
7.2
Noted 1:
The Committee noted the paper which reports on internal
audit work within Education Scotland in 2011 / 12 and
provides Members with an assurance relating to the
organisations system of internal control.
Noted 2:
Successful phase 1 of the OD Programme review has
been completed.
Agreed 1:
Education Scotland to be used as an example for lessons
learned for merging bodies and agencies.
Action 1:
Audit Scotland agreed to give a presentation on the
report of merging bodies and agencies at August’s
Committee meeting.
Action 2:
Laura to liaise with Charles over his view of the risk
register.
Internal Audit Risk Based Plan – April 2012 – March 2013,
including 3 year forward look to 2015
Noted 1:
Audit & Risk Committee
7 June 2012
Les will present the plan at the next Committee meeting
in August.
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8.0
Corporate Risk
8.1
Final Draft Revised Risk Management Policy and Strategy
Agreed 1:
8.2
9.0
The Risk Management Policy and Strategy was
approved.
Review of Corporate Risk Register (as at 31 March 2012)
Noted 1:
The new style and format of the report was noted.
Action 1:
An outline strategy and timetable for the Inspection
Policy and Code of Practice to be on the agenda for
the next Committee meeting in August.
Final Draft Framework Document
Noted 1:
The Committee had already reviewed the Framework
Document and it is now with Scottish Government
colleagues for final comments.
ITEMS FOR NOTING
10.0
Final Draft Complaints Policy
Noted 1:
11.0
Final Draft Certificate of Assurance
Noted 1:
12.0
The Certificate of Assurance was approved.
Any other business
Noted 1:
was
13.0
The Complaints Policy was approved. It will now go to the
Management Board on 28 June.
As the tenure of some of the Non-Executive Directors
coming to an end, Bill thanked all of them for their service
and contribution to the Audit & Risk Committee and
Education Scotland. Sir Andrew also noted his thanks
and appreciation to all those concerned.
Date of Next Meeting
Wednesday 22 August at 10.30am in the Board Room, Denholm House,
Livingston
Audit & Risk Committee
7 June 2012
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