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  "documentTitle": "Scottish Fiscal Commission Audit",
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      "text": "Deloitte view – financial management\nThe Commission continues to have effective financial management arrangements in place. 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. There is also a robust internal audit function in place and clear arrangements for the prevention and detection of fraud and error.",
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      "text": "The Commission continues to have effective financial management arrangements in place. While an underspend was reported in the year, this was closely monitored throughout the year.",
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      "kind": "paragraph",
      "text": "We have assessed the internal audit function, including its nature, organisational status and activities performed. 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.",
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      "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. A detailed Framework Agreement is in place, which was signed in June 2019. This agreement also includes the provision of internal audit services.",
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      "kind": "paragraph",
      "text": "A “substantial assurance” grading was provided for this work, indicating controls are robust and well managed We have reviewed the internal audit reports published throughout 2022/23. The conclusions have helped inform our audit work, although no specific reliance has been placed on this work.",
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      "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.",
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      "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.",
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      "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. We have not identified any risks with the teams capacity that has impact on the operational financial management of the Commission.",
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