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We plan our audit to focus on audit quality and have set the following audit quality objectives for this audit: A robust challenge of the key judgements taken in the preparation of the financial statements. A strong understanding of your internal control environment. A well planned and delivered audit that raises findings early with those charged with governance.", "attrs": null, "canon": { "kind": { "name": "Callout", "slug": "callout", "status": "active", "canonId": "019de52c-f8d3-761a-8953-7d37080de5e2", "version": 1, "description": "Highlighted callout box." }, "tool": null, "subkind": { "name": "Primary callout", "slug": "primary", "status": "active", "canonId": "019de52c-fbd1-70eb-a9ce-8997f8674c1d", "version": 1, "description": null }, "framework": null }, "subkind": "primary", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 19:31:15.784+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "ae24945e-19b5-4e90-ac3a-66c0542737c5", "parentComponentId": null }, { "bbox": null, "kind": "callout", "text": "Based on our audit work completed to date, we expect to issue an unmodified audit report.", "attrs": null, "canon": { "kind": { "name": "Callout", "slug": "callout", "status": "active", "canonId": "019de52c-f8d3-761a-8953-7d37080de5e2", "version": 1, "description": "Highlighted callout box." }, "tool": { "name": "Visual emphasis", "slug": "visual-emphasis", "status": "active", "bestFor": null, "canonId": "019dd9e1-474b-736b-a8eb-a794dd88241c", "version": 1, "bodyDocId": null, "description": "Drawing the eye to one element above the rest of the slide.", "familyLabel": null }, "subkind": null, "framework": null }, "subkind": null, "groupRole": null, "confidence": null, "extraction": { "at": "2026-04-24 13:03:43+00", "model": "or:google/gemini-3.1-flash-lite-preview", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "019dd951-ba8d-77da-997c-acc4dc3a4eaa", "parentComponentId": null }, { "bbox": { "h": 0.6, "w": 0.6, "x": 0.35, "y": 0.2 }, "kind": "paragraph", "text": "I have pleasure in presenting our final report to the Audit and Risk Committee (“the Committee”) of Scottish Fiscal Commission (“SFC”) for the 2022/23 audit. The report summarises our findings and conclusions in relation to the audit of the Annual Report and Accounts and the wider scope requirements, the scope of which was set out within our planning report presented to the Committee in May 2023. I would like to draw your attention to the key messages of this paper: Conclusions from our testing Based on our audit work completed to date, we expect to issue an unmodified audit report. The Performance Report and Accountability Report comply with the statutory guidance and proper practice and are consistent with the Annual Report and Accounts and our knowledge of the SFC. We provided management with comments and suggested changes based on review of the first draft and an update has been received confirming compliance. The auditable parts of the Remuneration and Staff report have been prepared in accordance with the relevant regulation. No material errors have been identified to date and there are two immaterial uncorrected misstatements. 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The planned external statutory review of its performance, planned for 2024/25 will consider the impact of the Commission’s work. 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In line with previous years, we do not consider this to be a significant risk for SFC as there is little incentive to manipulate revenue recognition with the majority of revenue being from the Scottish Government which can be agreed to confirmations supplied. We therefore considered the fraud risk to be focused on how management operate within the expenditure resource limits set by the Scottish Parliament. There is a risk is that the SFC could materially misstate expenditure in relation to year-end transactions, in an attempt to achieve a breakeven position on its budget. The significant risk is therefore pinpointed to the completeness of accruals and the existence of prepayments made by management at the year-end and invoices processed around the year-end as this is the area where there is scope to manipulate the final results. 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While an underspend was reported in the year, this was closely monitored throughout the year.\nThe finance team is led by the Head of Strategy, Governance and Corporate Services, with support from Scottish Government finance. The upcoming changes to the financial system presents a risk, which is being closely managed by management. 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The agreed 2022-23 internal audit plan set out plans to carry out an Annual Corporate Assurance Review which included risk management – assurance mapping, corporate governance and shared services.", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 19:31:23.679+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "00d06769-5e4d-4780-9ecd-1269a2c73a39", "parentComponentId": null }, { "bbox": { "h": 0.12, "w": 0.45, "x": 0.04, "y": 0.67 }, "kind": "paragraph", "text": "The Commission relies upon the financial systems provided by the Scottish Government, in particular the general ledger, purchase ledger and payment of invoices. 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The conclusions have helped inform our audit work, although no specific reliance has been placed on this work.", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 19:31:23.679+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "9e6fb8e1-5048-447e-98b6-4bbf7478c965", "parentComponentId": null }, { "bbox": { "h": 0.18, "w": 0.45, "x": 0.52, "y": 0.35 }, "kind": "paragraph", "text": "We have assessed the Commission's arrangements for the prevention and detection of fraud and irregularities. This has included specific considerations in response to the Audit Scotland’s publication “Fraud and irregularities 2021/22 – sharing risks and case studies to support the Scottish public sector in the prevention of fraud”. Overall, we found the arrangements to be to be designed and implemented appropriately.", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 19:31:23.679+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "a6e6266b-bc0f-4c3c-b6dd-e3cd74e9527e", "parentComponentId": null }, { "bbox": { "h": 0.15, "w": 0.45, "x": 0.04, "y": 0.45 }, "kind": "paragraph", "text": "The implementation of the new Scottish Government ledger system from 1 April 2024 will result in changes to the work of the team. We are pleased to note that the Commission is considering bringing in an additional temporary, part time resource to support the transition. We will continue to monitor this during our audit appointment.", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 19:31:23.679+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "afefe80a-03f8-49f4-a9a1-41ea906e7af9", "parentComponentId": null }, { "bbox": { "h": 0.25, "w": 0.45, "x": 0.04, "y": 0.19 }, "kind": "paragraph", "text": "The finance team is led by the Head of Strategy, Governance and Corporate Services. As discussed on page 21, the Commission has a shared service arrangement with Scottish Government which includes the financial ledger system and access to Scottish Government finance staff. There is currently no qualified accountant within the Commission’s Governance and Corporate Services team. This is not unusual given the size of the organisation. 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The confirmed budget allocation for 2023/24 is £2.485 million. The breakdown of this budget ask was presented to the Governance Board in November 2022 in advance of submitting the funding request to the Scottish Government. This provided detail of the proposed budget ask and assumptions applied.", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 19:31:21.844+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "480ffe25-da3e-45b2-a0f5-bf36ca4a162e", "parentComponentId": null }, { "bbox": { "h": 0.22, "w": 0.74, "x": 0.23, "y": 0.57 }, "kind": "paragraph", "text": "Medium-to-long term financial planning: At the same time as receiving the budget allocation for 2023/24, the Scottish Government also provided indicative figures for the following two years. This is particularly unique to the Scottish Fiscal Commission to protect their independence and role played in the wider Scottish Government budget. In preparing its budget request for 2024-25 and the subsequent two years, the Commission models different scenarios to ensure that its decisions about how to allocate its budget are sustainable over the next 4 years.", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 19:31:21.844+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "c9719e6d-c8e3-43fb-aec9-9dee8416ffe2", "parentComponentId": null }, { "bbox": { "h": 0.15, "w": 0.74, "x": 0.23, "y": 0.18 }, "kind": "paragraph", "text": "Significant risks identified in Audit Plan: In our Audit Plan we highlighted that while the Commission has received indicative funding levels from the Scottish Government for a three year period, in the absence of a fully developed medium term plan, there is a significant risk that the Commission is unable to demonstrate that the funding is sufficient to cover costs in the medium to longer term.", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 19:31:21.844+00", "model": 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Other arcs embed evidence inline within development." }, "alignedBlockIds": null, "matchConfidence": 0.8 } ], "loops": [], "locked": true }, { "page": 20, "type": "analysis", "title": "The slide references an Audit Scotland report from 2014 as a framework for financial strategy.", "function": "diagnose", "rawType": "diagnosis", "block": null, "metadata": { "slideType": "diagnosis", "slideTypeCanon": { "name": "Diagnosis", "slug": "diagnosis", "status": "active", "canonId": "019de52d-0cd7-7212-898f-0464041ff8d8", "version": 1, "description": null }, "function": "diagnose", "functionCanon": { "name": "Diagnose", "slug": "diagnose", "status": "active", "canonId": "019de52d-1657-7223-acc5-7437d878c850", "version": 1, "description": null }, "density": "dense", "densityScore": 55, "componentCount": 5, "textChars": 2808, "nDataPoints": 0, "notes": "The slide references an Audit Scotland report from 2014 as a framework for financial strategy.", "elementsJson": [ "headline_text", "paragraph", "comparison_table" ], "confidence": 0.95, "extraction": { "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "at": "2026-05-02 19:31:23.468+00", "seconds": 8.986, "promptVersion": "v2-canon-conditioned" } }, "links": { "slide": "/slides/019dd923-5ca1-7489-b636-d0883166ba72/20", "deck": "/decks/019dd923-5ca1-7489-b636-d0883166ba72", "deckAnchor": "/decks/019dd923-5ca1-7489-b636-d0883166ba72#slide-20", "deckJson": "/decks/019dd923-5ca1-7489-b636-d0883166ba72.json" }, "components": [ { "bbox": null, "kind": "callout", "text": "We would recommend that the Commission develop a medium term financial strategy in recognition of the wider funding pressures across the public sector and the potential impact this could have for the Commission.", "attrs": null, "canon": { "kind": { "name": "Callout", "slug": "callout", "status": "active", "canonId": "019de52c-f8d3-761a-8953-7d37080de5e2", "version": 1, "description": "Highlighted callout box." }, "tool": { "name": "Visual emphasis", "slug": "visual-emphasis", "status": "active", "bestFor": null, "canonId": "019dd9e1-474b-736b-a8eb-a794dd88241c", "version": 1, "bodyDocId": null, "description": "Drawing the eye to one element above the rest of the slide.", "familyLabel": null }, "subkind": null, "framework": null }, "subkind": null, "groupRole": null, "confidence": null, "extraction": { "at": "2026-04-24 13:03:51+00", "model": "or:google/gemini-3.1-flash-lite-preview", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "019dd951-ba8d-77da-997f-3643cb5b9492", "parentComponentId": null }, { "bbox": { "h": 0.65, "w": 0.45, "x": 0.04, "y": 0.16 }, "kind": "paragraph", "text": "Medium-to-long term financial planning (continued)\nWhile historically the Commission has received the funding that it has requested from the Scottish Government, there remains a risk over the medium term as the pressures across the whole of the public sector are increasing that this may not continue. It is therefore important that this is closely monitored.\nStrategic planning, financial planning and workforce planning are intrinsically linked and critical to the future success of any organisation. The Commission has not prepared a formal medium term financial plan. Given that over 85% of costs are staff costs, which are driven by national pay awards, and there are no planned changes to the scope of the Commissions work, there is little complexity in future projections. The indicative funding advised by the Scottish Government is expected to meet the planned costs over the medium term. We would, however, still recommend that the Commission develop a medium term financial strategy in recognition of the wider funding pressures across the public sector and the potential impact this could have for the Commission.\nAudit Scotland's report, published in June 2014 Scotland's public finances – A follow-up audit: Progress in meeting the challenges (audit-scotland.gov.uk) includes a helpful summary of important features of a financial strategy, as summarised opposite. We would recommend that management make reference to this publication as a guide to best practice.", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 19:31:23.468+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "185a244b-a5b2-4200-9889-a569f2be7a6c", "parentComponentId": null }, { "bbox": { "h": 0.78, "w": 0.46, "x": 0.5, "y": 0.13 }, "kind": "table", "text": "Area | Important features of a financial strategy\nPeriod | A financial 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The Senior Management Team has remained relatively stable in the year. The transition to the new Chair of the Commission and two new external members of the ARC has been well managed, with a positive culture and fresh perspective. The governance arrangements continue to operate effectively and the Commission continues to be open and transparent.", "attrs": null, "canon": { "kind": { "name": "Callout", "slug": "callout", "status": "active", "canonId": "019de52c-f8d3-761a-8953-7d37080de5e2", "version": 1, "description": "Highlighted callout box." }, "tool": null, "subkind": { "name": "Primary callout", "slug": "primary", "status": "active", "canonId": "019de52c-fbd1-70eb-a9ce-8997f8674c1d", "version": 1, "description": null }, "framework": null }, "subkind": "primary", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 19:31:18.758+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "6c229415-e7f3-43a1-ac45-ecebdd032221", "parentComponentId": null }, { "bbox": null, "kind": "callout", "text": "The Corporate Plan clearly sets out the vision and strategic objectives of the Commission. The Senior Management Team has remained relatively stable in the year.", "attrs": null, "canon": { "kind": { "name": "Callout", "slug": "callout", "status": "active", "canonId": "019de52c-f8d3-761a-8953-7d37080de5e2", "version": 1, "description": "Highlighted callout box." }, "tool": { "name": "Visual emphasis", "slug": "visual-emphasis", "status": "active", "bestFor": null, "canonId": "019dd9e1-474b-736b-a8eb-a794dd88241c", "version": 1, "bodyDocId": null, "description": "Drawing the eye to one element above the rest of the slide.", "familyLabel": null }, "subkind": null, "framework": null }, "subkind": null, "groupRole": null, "confidence": null, "extraction": { "at": "2026-04-24 13:03:50+00", "model": "or:google/gemini-3.1-flash-lite-preview", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "019dd951-ba8d-77da-997e-ca92fd251e9e", "parentComponentId": null }, { "bbox": { "h": 0.35, "w": 0.45, "x": 0.52, "y": 0.18 }, "kind": "paragraph", "text": "Transparency of reporting\nAll Governance Board and ARC minutes are publicly available through the Commission website. In line with a number of other public sector bodies, consideration should be given to publishing the Board papers to accompany the minutes to enhance the openness and transparency.\nThe Commission website includes a comprehensive suite of information including links to strategies and plans, thereby demonstrating openness and transparency of decision making and performance information (which is considered further on page 25).", "attrs": null, "canon": { "kind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "5f2affc0-941d-4d07-959d-4bfc1930cea4", "version": 1, "description": "Single prose block in the body of a slide." }, "tool": null, "subkind": { "name": "Paragraph", "slug": "paragraph", "status": "active", "canonId": "019de52c-fb80-75af-aa5c-a7a4bfac2433", "version": 1, "description": null }, "framework": null }, "subkind": "paragraph", "groupRole": null, "confidence": null, "extraction": { "at": "2026-05-02 19:31:18.758+00", "model": "google/gemini-3.1-flash-lite-preview-20260303", "runId": null, "seconds": null, "promptVersion": null }, "componentId": "1f84fdd5-9570-4118-81e9-01a41a41412c", "parentComponentId": null }, { "bbox": { "h": 0.55, "w": 0.45, "x": 0.04, "y": 0.18 }, "kind": "paragraph", "text": "Governance and scrutiny arrangements (continued)\nThe ARC provide oversight and scrutiny of the risk management activity. 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