{
  "docId": "019dd923-5ca1-7489-b636-d0883166ba72",
  "docSlug": "5a26b82a815bb359",
  "documentTitle": "Scottish Fiscal Commission Audit",
  "authorId": "Deloitte",
  "authorName": "Deloitte",
  "documentKindSlug": "consulting-deck",
  "documentKindLabel": "Consulting deck",
  "sourceTypeSlug": "strategy_consulting",
  "sourceTypeLabel": "Strategy consulting",
  "presentationDate": null,
  "orientation": "landscape",
  "aspectRatio": 1.333,
  "pageNumber": 35,
  "pageCount": 43,
  "prevPage": 34,
  "nextPage": 36,
  "slideType": "implementation_plan",
  "function": "plan_implementation",
  "density": "balanced",
  "nDataPoints": 0,
  "notes": null,
  "elementsJson": [
    "headline_text",
    "paragraph",
    "kpi_table"
  ],
  "metadataConfidence": 1,
  "imagePath": null,
  "slideHref": "/slides/019dd923-5ca1-7489-b636-d0883166ba72/35",
  "deckHref": "/decks/019dd923-5ca1-7489-b636-d0883166ba72",
  "deckJsonHref": "/decks/019dd923-5ca1-7489-b636-d0883166ba72.json",
  "deckAnchorHref": "/decks/019dd923-5ca1-7489-b636-d0883166ba72#slide-35",
  "components": [
    {
      "bbox": {
        "h": 0.03,
        "w": 0.56,
        "x": 0.04,
        "y": 0.16
      },
      "kind": "paragraph",
      "text": "The following recommendations have arisen from our 2022/23 audit work:",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "c460def9-2350-440a-b2f9-406b0d7a2b72",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.35,
        "w": 0.92,
        "x": 0.04,
        "y": 0.235
      },
      "kind": "table",
      "text": "Recommendation: 3. Accruals balance. The SFC had picked up that they incorrectly had prior year accruals in their current year balance, which they then adjusted for. To prevent this in the future, the SFC should ensure checks are done on the balance at the year end to ensure all the accruals relate to the financial year. Management Response: We intend to develop a register for year-end accruals and prepayments. Priority: Medium. Responsible Person: Finance Manager. Target Date: March 2024.",
      "attrs": null,
      "subkind": "data",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "74da028f-9426-48b2-b159-0541f0cc63aa",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.04,
        "w": 0.36,
        "x": 0.04,
        "y": 0.05
      },
      "kind": "title",
      "text": "4.2 Action Plan (continued)",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "86ab43b0-3775-4bdf-b608-69a0d27eb06b",
      "frameworkName": null,
      "frameworkSlug": null
    }
  ],
  "metrics": [],
  "tools": [],
  "frameworks": [],
  "arcBeats": [
    {
      "to": 43,
      "from": 31,
      "beatId": "7e4dbe26-af55-49e7-911d-a9e346f33c29",
      "arcName": "The Consultant's Gambit",
      "arcSlug": "consultants-gambit",
      "beatName": "Solution & Approach",
      "beatSlug": "consultants-gambit-solution-approach",
      "evidence": "The document provides a conclusion and recommendations for improvement.",
      "position": 4,
      "confidence": 0.8,
      "parentBeatName": "Turn",
      "parentBeatSlug": "turn"
    }
  ],
  "loops": [],
  "imagePathAlt": null,
  "thumbSrc": null,
  "thumbSrcAlt": null,
  "locked": true
}