Summary
Audit and Assurance Committee minutes from 31 March 2025.
Audit Recommendations:
Audit tracker format improved; now includes a closed actions tab.
Forestry Grant Scheme (FGS) audit actions discussed; further updates to be provided by Grant Schemes Manager at next meeting.
Post-planting compliance and grant checks flagged for deeper review.
Finance & Budget
2024/25 budget broadly aligned with projections, despite SG emergency spend controls.
2025/26 budget outlook more positive, but still uncertain.
Woodland creation applications down (9,500ha vs 14,000ha in 2023/24) due to budget cuts.
Staffing growth limited due to pay pressures and NI cost increases.
Internal Audit
Risk audit completed; Woodland Carbon Code audit underway.
Planning for 2025/26 internal audit cycle in progress.
UK Tree Planting Taskforce launched; future grant support mechanisms under review.
External Audit
2023/24 audit completed with unmodified opinion.
2024/25 planning underway, with additional focus due to new finance system.
Information Governance
Digital & Data Strategy progressing; workshop held on same day.
Improvements in data protection awareness and DPIAs.
Work on unacceptable behaviours aligning with SG approach.
Cybersecurity proposed as a future AAC deep dive topic.
Website Development
Passed Digital Scotland Service Standard (DSSS) Discovery phase with no recommendations—an exceptional achievement.
Recognition and knowledge-sharing opportunities discussed.
Whistleblowing
One complaint investigated and not upheld.
Policy to be reviewed to align with SG best practice.
