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      "text": "Chief Executive Officer and Accountable Officer, Head of Economy and Tax, Head of Social Security and Public Funding, Head of Strategy, Governance and Corporate Services",
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      "text": "The Senior Management Team has remained relatively consistent during the year, with the structure as summarised below. The Head of Social Security and Public Finance is currently being filled on an interim basis as a result of maternity cover.",
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      "text": "A key risk that is closely monitored by the Senior Management Team, ARC and Governance Board is around staff and in particular the risks of managing, motivating, recruiting and retaining people with the skills needed, appropriate leadership and management, and adopting hybrid working practices. This risk has decreased during 2022/23 as new staff have become more experienced which increases resilience and capacity. The level of staff turnover has reduced and the Commission continue to attract suitable candidates.",
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      "text": "The Commission's standing orders were updated in February 2023 following a review by the Board. A clear governance structure is in place, with the Governance Board being supported by the Audit and Risk Committee (ARC), and both the Board and ARC supported by the Senior Management Team.",
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      "text": "As noted on page 18, Internal Audit carried out its Annual Corporate Assurance Review and concluded that “risk, governance and control procedures are effective in supporting the delivery of any related objectives. Any exposure to potential weakness is low and the materiality of any consequent risk is negligible”.",
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      "text": "Governance and scrutiny arrangements: The Scottish Government Framework Agreement was signed in June 2019. This sets out the broad framework within which the Commission operates and defines key roles and responsibilities which underpin the relationship between the Commission and the Scottish Ministers.",
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      "text": "The Commission consisted of Commissioners who are collectively responsible for fulfilling the functions and duties set out in the Scottish Fiscal Commission Act 2016. The Commissioners are appointed by Scottish Ministers with the approval of the Scottish Parliament. There are currently 4 Commissioners and there were changes in the year with a newly appointed commissioner and Chair appointed from 1 July 2022. There was an overlap period of 1 month with the previous Chair to ensure a smooth transition.",
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