Audit Committee Handbook - Scottish Government

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ANNEX L: SHELL ANNUAL REPORT FROM PORTFOLIO AUDIT COMMITTEES TO SGAC [Narrative explaining why any key meeting agenda items identified above were not considered.] [Narrative describing the risk management arrangements adopted within the portfolio including, where appropriate, the timetable for reviewing the portfolio risk register. This should include any concerns that the PAC might have with such arrangements.] [Narrative describing the performance management arrangements adopted within the portfolio including, where appropriate, the timetable for reviewing such arrangements. This should include any concerns that the PAC might have with such arrangements.] [Narrative highlighting any information commissioned by the PAC from the Portfolio Accountable Officer to address gaps in information/areas of concern.] [Narrative describing any concerns that the PAC might have with the response - or lack of response - to its challenge and advice on relevant matters, including relevant processes and procedures.] The PAC operated in accordance with SPFM guidance during the period covered by the report. Issues arising within the PAC’s remit that we would wish to draw to SGAC’s attention are as follows: [These should include significant issues raised through internal/external audit activity and, where appropriate, any recommendations or reports of concerns from relevant audit committees of Executive Agencies or NDPBs. Details of any issues that appear to the PAC to have possible implications for the Scottish Government as a whole must be provided here.] OR The PAC operated in accordance with SPFM guidance during the period covered by the report and there were no issues arising within our remit that we consider should be brought to SGAC’s attention. [Chair of XXX PAC] [Date’xlmsfdmdm] 33
© Crown copyright 2008 This document is also available on the Scottish Government website: www.scotland.gov.uk RR Donnelley B55712 07/08 w w w . s c o t l a n d . g o v . u k
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Audit Committee Handbook - Scottish Government

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