Issue - meetings

Report by Chief Internal Auditor

Audit Scotland carries out data matching under 26A of the Public Finance and Accountability (Scotland) Act 2000 which provides that Audit Scotland may carry out data matching exercises, or arrange for them to be carried out on its behalf.  The Audit Commission’s NFI team carries out the matching work on their behalf.  A report providing the current position regarding the Accounts Committee – Audit Scotland NFI exercise for 2012/13 was considered.  This report details the steps recently taken by Internal Audit and services in preparation for the NFI referral matching exercise that will commence in January 2013.

Decision

Noted the contents of the report which will be followed up by Internal Audit.

(Reference: Report by Chief Internal Auditor dated 28 November 2012, submitted)