Committee Members and Attendees

Audit and Risk Committee Meeting held on Wednesday 4 October 2023, 11:00 – 12:00 Via Microsoft Teams

Marie Fallon (MF)
Chair Richard Dixon (RD)
Neil Oakley (NO)
Morag Sheppard (MS)

ESS Team (Items 2 – 4 only): 
Mark Roberts (MR), CEO
Rebecca Peppiette (RP), Head of Corporate Services and Communications
Alasdair Dewar (AD), Business and Finance Manager
Rebecca Liu (RL), Interim Finance and Accountancy Advisor
Charlotte Lowe (CL), Governance Lead (Minutes)

External Audit
Pat Kenny (PK), Associate Partner, Deloitte LLP
Muhammad Fadhil (MFad), Manager, Deloitte LLP

Internal Audit
Iain Burns (IB), Lead Senior Internal Audit Manager

1. Private session

Members of the Committee, Internal Audit and External Audit attended a private session.

2. External Audit

The Chair welcomed attendees to the meeting. There were no declarations of interest.

PK introduced Deloitte’s audit opinion for the 18-month reporting period, highlighting the positive results, and thanked ESS for their support over the audit process. MFad presented the ISA 260 and recommendations following Deloitte’s audit work. The Committee noted that work has already begun on implementing the recommendations, such as long-term financial planning.

The Committee recommended minor corrections to the ISA 260 and considered future reporting on climate and financial stability.

The Committee congratulated the ESS Team on the positive results of the annual audit and thanked Deloitte for their support throughout.

3. ESS Team

RP presented the draft Annual Report and Accounts and provided an update on next steps to publication. The Committee approved the report for progression to the Board, subject to minor amendments, and agreed the next steps.

4. Any other business

There was no other business to consider.

Minutes approved

Marie Fallon
Chair, Environmental Standards Scotland Audit and Risk Committee
4 December 2023

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