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      "text": "Is there sufficient financial capacity? Is there sound budgetary processes in place? Is the control environment and internal controls operating effectively? Financial Management",
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      "text": "Current year financial performance: As a Non-Ministerial Office (NMO) of the Scottish Administration... The Commission has reported an underspend of £105,000 (4.6%) against its budget allocation. This was a slight increase to that reported to the ARC in February 2023 where an underspend of £70,000 was projected.",
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      "text": "Significant risks identified in Audit Plan: We did not identify any significant risks in relation to financial management during our planning work. We therefore restricted our audit work to reviewing the budget monitoring to the Governance Board during the year to assess whether financial management and budget setting has continued to be effective.",
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      "text": "3.2 Wider scope requirements (continued)",
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