{
  "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": 4,
  "pageCount": 43,
  "prevPage": 3,
  "nextPage": 5,
  "slideType": "key_messages",
  "function": "summarize",
  "density": "overcrowded",
  "nDataPoints": 0,
  "notes": null,
  "elementsJson": [
    "headline_text",
    "bullet_list",
    "paragraph"
  ],
  "metadataConfidence": 1,
  "imagePath": null,
  "slideHref": "/slides/019dd923-5ca1-7489-b636-d0883166ba72/4",
  "deckHref": "/decks/019dd923-5ca1-7489-b636-d0883166ba72",
  "deckJsonHref": "/decks/019dd923-5ca1-7489-b636-d0883166ba72.json",
  "deckAnchorHref": "/decks/019dd923-5ca1-7489-b636-d0883166ba72#slide-4",
  "components": [
    {
      "bbox": null,
      "kind": "callout",
      "text": "Financial balance has been achieved in 2022/23 and a balanced budget approved for 2023/24, therefore the Commission is financially sustainability in the short term.",
      "attrs": null,
      "subkind": null,
      "toolName": "Visual emphasis",
      "toolSlug": "visual-emphasis",
      "confidence": null,
      "componentId": "019dd951-ba8d-77da-997c-c3d77931cf5c",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.18,
        "w": 0.45,
        "x": 0.04,
        "y": 0.19
      },
      "kind": "list",
      "text": "Status of the Annual Report and Accounts audit: Receipt of final Annual Report and Accounts; Receipt of signed management representation letter; Our review of events since 31 March 2023.",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "a54496d7-b8cb-4cf5-9b47-319fe7815c93",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.15,
        "w": 0.45,
        "x": 0.52,
        "y": 0.45
      },
      "kind": "paragraph",
      "text": "Use of resources to improve outcomes – A clear performance management framework is in place and the Commission continue to meet its objectives. The planned external statutory review of its performance, planned for 2024/25 will consider the impact of the Commission’s work. We will continue to monitor this during our audit appointment.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "0cfc1aca-6b0b-4802-bd45-a6044eddefca",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.25,
        "w": 0.45,
        "x": 0.04,
        "y": 0.49
      },
      "kind": "paragraph",
      "text": "Financial sustainability – Financial balance has been achieved in 2022/23 and a balanced budget approved for 2023/24, therefore the Commission is financially sustainability in the short term. While the indicative funding for 2024/25 and 2025/26 are expected to cover the projected costs, there is no formal medium term financial strategy in place. We have therefore recommended that this is developed in recognition of the wider pressures across the public sector.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "11e752bc-9b38-46c0-a484-367261b0433d",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.06,
        "w": 0.45,
        "x": 0.04,
        "y": 0.41
      },
      "kind": "paragraph",
      "text": "Financial management – effective budget setting and monitoring arrangements are in place.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "a3295207-f76b-4dd0-a2ca-a266ec8454b6",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.08,
        "w": 0.45,
        "x": 0.52,
        "y": 0.61
      },
      "kind": "paragraph",
      "text": "Best Value – The Commission has sufficient arrangements in place to secure best value. It has a clear understanding of areas which require further development.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "f08188be-5669-4cf0-bc75-e960ef76a73d",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.25,
        "w": 0.45,
        "x": 0.52,
        "y": 0.19
      },
      "kind": "paragraph",
      "text": "Vision, leadership and governance – 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. 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.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "f3a11019-b814-4b2f-8eb5-77f0e5ef2965",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.04,
        "w": 0.4,
        "x": 0.04,
        "y": 0.05
      },
      "kind": "title",
      "text": "1.2 Partner introduction (continued)",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "cc4a7363-ec64-4747-a5f8-990dc8c7a308",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.03,
        "w": 0.4,
        "x": 0.04,
        "y": 0.1
      },
      "kind": "title",
      "text": "The key messages in this report (continued)",
      "attrs": null,
      "subkind": "subtitle",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "7239a7bc-943d-489b-ae8b-10a4e7c3554c",
      "frameworkName": null,
      "frameworkSlug": null
    }
  ],
  "metrics": [],
  "tools": [
    {
      "name": "Audience Definition",
      "slug": "audience-definition",
      "agent": "Storyteller",
      "layer": "slide",
      "matchId": "c8c7dc74-d0dc-406a-9949-2ba8c4162b12",
      "evidence": "The Commission has sufficient arrangements in place to secure best value",
      "confidence": 0.7
    }
  ],
  "frameworks": [],
  "arcBeats": [
    {
      "to": 6,
      "from": 1,
      "beatId": "7c1e808f-cb05-4669-b3f5-f9ad540b7611",
      "arcName": "The Consultant's Gambit",
      "arcSlug": "consultants-gambit",
      "beatName": "Situation & Context",
      "beatSlug": "consultants-gambit-situation-context",
      "evidence": "The document provides an overview of the audit and the Commission's activities.",
      "position": 0,
      "confidence": 0.8,
      "parentBeatName": "Setup",
      "parentBeatSlug": "setup"
    }
  ],
  "loops": [],
  "imagePathAlt": null,
  "thumbSrc": null,
  "thumbSrcAlt": null,
  "locked": true
}