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  "documentTitle": "Scottish Fiscal Commission Audit",
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  "authorName": "Deloitte",
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  "notes": "The slide is a continuation of a section on wider scope requirements, focusing on governance and transparency.",
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      "text": "Deloitte view – Vision, leadership and governance\nThe Corporate Plan clearly sets out the vision and strategic objectives of the Commission. 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.",
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      "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.",
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      "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).",
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      "text": "Governance and scrutiny arrangements (continued)\nThe ARC provide oversight and scrutiny of the risk management activity. The Risk Card was discussed at each ARC meeting during the year, with detailed discussion on each risk, including mitigating action.\nIn line with best practice, the ARC carries out an annual self-assessment of its effectiveness, using the Scottish Government handbook. The most recent assessment was considered by the ARC in May 2023, with no issues arising.\nAs the Governance Board is limited to between three and five Commissioners, the choice of members for the ARC is limited. Two new external members of the ARC were appointed in May 2023. This is in line with best practice and helps provide fresh perspective and holds the Board to account.\nWe have reviewed meetings attendance from the past year and confirm that there has been well attended. In addition, from review of the minutes and observation at meetings, we can confirm that there is sufficient scrutiny and challenge exercised by members during the meetings.",
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