Our business

Police Investigations and Review Commissioner

Jennifer Fisher        Secretariat (JLF)

Laura Paton            Commissioner (LP)

Phil Chapman         Director of Operations (PC) 

Sharon Smit            Head of Corporate Services / Accountable Officer (SS) 

SG Sponsor Team

Beatriz Sanchez      SG Finance and Sponsorship Team Leader

SG Directorate of Internal Audit and Assurance 

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

Teresa Darby          Auditor, SG Internal Audit Division (TD) (Observer)

Audit Scotland

Brian Battison          Senior Auditor, Audit Scotland (BB)

Welcome, Introductions, Apologies and Declarations

Welcome and Introductions

The Chair opened the meeting by welcoming all attendees and observers to the PIRC Audit and Accountability Committee (AAC) meeting. Attendees and observers were invited to make brief introductions. 

Apologies

Apologies were received from member Kate Thomson (KT) and Irina Wilkie, PIRC Head of Corporate Communications (observer). 

Decision on taking business in private

Members agreed to hear agenda items 10 to 16 in private. 

Declaration of interest/Review of Register of Interest

No declarations of interest were made and no updates to the Register of Interests were intimated.

Agenda

The Chair advised that agenda item 9, Commissioner’s Update, would be taken forward in the agenda and considered immediately following item 6. 

Minutes and Actions arising from previous meeting.

2.1   Minutes

The minutes of the July 2025 meeting were approved as an accurate record of the meeting.

Action Log

The action log was reviewed – all actions were updated and removed from the working log. 

Notice of any instance of Actual, Suspected or Alleged Fraud

SS confirmed that no incidents of actual, suspected or alleged fraud were reported during July to September 2025 (Q2).

Members noted the update provided. 

PIRC Policy Documents

PIRC Whistleblowing Policy (August 2025)

SS provided an overview of the updated PIRC Whistleblowing Policy – August 2025, circulated in advance. 

SS advised that amendments, as discussed at the previous AAC meeting (July 2025), had been made and that the revised version had subsequently been approved by the Senior Leadership Team (SLT) on 26 August 2025. 

The Chair acknowledged that the policy set out clear procedural frameworks. She queried what measures were in place to support the psychological safety of staff. SS highlighted the substantial work undertaken to improve organisational culture, including the strengthening of policies and increased emphasis on staff-led groups. SS referenced the Investigator’s Forum and the enhanced visibility of the Staff Representative Group (SRG), both of which provide safe spaces for staff to raise concerns and contribute to ongoing cultural development. These initiatives were noted as valuable mechanisms for empowering staff and reinforcing the organisations commitment to a supportive working environment. 

RS welcomed the clarity and strength of the policy but observed a gap in its coverage relating to the challenge of inappropriate behaviour and language. RS queried what mechanisms were in place to address such conduct in the workplace. SS advised that the Dignity at Work policy sets out formal reporting routes and confirmed that these procedures are intended to support staff in raising concerns and addressing unacceptable behaviours. 

List of PIRC Policies provided to Audit Scotland to support the Annual Audit. 

SS provided an overview of the PIRC policies provided to Audit Scotland to support the annual audit. 

At MW’s request, SS undertook to circulate the Environmental and Risk Management Policies as part of the meeting minute distribution. 

JMcC recalled that, at the previous meeting, members had discussed the development of an AI guidance document. SS confirmed that a staff guidance document has been developed and is currently under review by the SLT and SRG. Once finalised, this guidance will be incorporated into the Acceptable Use of IT policy. SS further advised that staff have been encouraged to participate in online AI training sessions provided by the Scottish Government (SG). 

The Chair observed that digital transformation is a strategic priority for many organisations and suggested that it would be helpful for the committee to receive a broader briefing that includes PIRC’s approach to digital transformation. SS agreed to circulate the PIRC Digital Strategy to members. 

LP highlighted that the AI guidance under review contains specific directives governing the permissible and restricted use of AI technology and software in investigative and complaint handling reviews (CHR) processes.

IB shared that SG colleagues are encountering similar challenge regarding permissible use of AI and added that he serves on the SG AI Governance Team. IB offered to share any relevant learning or guidance with PIRC, when available.

Members noted the updates provided. 

External Audit – Audit Scotland 

Audit Scotland Covering letter including proposed Independent Auditor Opinion

BB provided members with an overview of the Audit Scotland covering letter highlighting that the 2024/25 annual report and accounts are substantially complete and subject to final documentation and review, Audit Scotland anticipates issuing an unmodified audit opinion.

The proposed Independent Auditor’s Report confirms that the financial statements:

• Give a true and fair view of the Commissioner’s financial position as of 31 March 2025

• Have been properly prepared in accordance with applicable accounting standards and the Government Financial Reporting Manual (FReM)

• Comply with the Police, Public Order and Criminal Justice (Scotland) Act 2006 and directions issued by Scottish Ministers

In accordance with paragraph 7 ‘Other ISA (uk) matters’, the Chair and members reviewed, confirmed and formally endorsed the matters outlined. 

JMcC requested that paragraph 11 ‘Outstanding matters’, bullet point 2 be amended to read ‘PIRC’ in place of ‘council’. BB agreed to make this amendment.

2024/25 Annual Audit Report – draft

BB presented Audit Scotland’s draft Annual Audit Report for 2024/25. Members were advised that all audit opinions were unmodified, with the annual report and accounts assessed as free from material misstatement. 

BB confirmed that no significant findings or key audit matters had been identified during the audit. 

BB reported that PIRC continues to demonstrate effective and appropriate arrangements for securing both financial sustainability and Best Value. Minor inconsistencies identified during the audit were resolved and recommendation was made to strengthen the quality assurance process for future reporting cycles. 

Progress on prior year recommendations was noted, including completion of a Best Value self-assessment, now embedded within the Strategic Review process. 

SS noted that the audit process had been challenging, with PIRC reporting across two financial systems. She confirmed that she had taken reassurance from the audit process. BB endorsed this position. 

The Chair expressed her thanks to SS and the Corporate Services and Finance staff for their work in supporting the audit process. 

JMcC queried whether the management actions identified would be concluded prior to the introduction of the PIRC Advisory Board and the implementation of new governance arrangements. SS confirmed that the identified action points are progressing. 

MW noted that the Best Value self-assessment will be incorporated into the Strategic Review, which is scheduled to conclude in early 2026 and will inform future strategic objectives. SS advised that while a Best Value assessment had been undertaken, it became evident that all seven thematic areas are being addressed within the Strategic Review. The review will inform PIRC’s strategic objectives and ensure that arrangements are in place to secure continuous improvement 

BB extended his thanks to SS and the wider PIRC team for their support and assistance throughout this year’s audit. 

PIRC Annual Report and Accounts 2024/25 – table of amendments

SS provided summary of the table of amendments to the Annual Report. 

SS outlined the next steps as; reviewing the updated accounts and confirming any required amendments. Once finalised, the report would be submitted to the publisher and subsequently progressed (through coordination with the SG Sponsor Team) to arrange a date for laying the report before Parliament. 

Members noted the updates provided. The Annual Report and Accounts for 2024/2025 were reviewed and formally approved by the Chair and members.

Internal Audit 2025/26 – SG Internal Audit Division

PIRC Attendance Management Procedures – Terms of Reference

Internal Audit 2025/26 – verbal update

IB reported that he had attended on site earlier in the day to commence the Attendance Management Procedures audit. 

The audit is progressing as planned and the audit report will be shared at a future meeting. 

IB noted that discussions regarding the current year’s audit’s and planning for the 2026 audit cycle are already underway between himself and SS. 

IB confirmed he is comfortable with progress to date and that an annual audit opinion will be provided at the May 2026 meeting, alongside the 2026 audit plan.

The Chair welcomed the resumption of the internal audit function and noted that it was helpful to have had sight of the Attendance Management Procedures audit ToR. 

RS questioned whether a qualifying statement was required, given that the Oracle system was newly implemented and had not been well received across SG. IB agreed to give this consideration and confirmed that the audit is focused on a specific area – attendance management procedures within PIRC with a specific focus on Oracle related flexible working procedures and related processes.

SS expressed confidence in the audit and its outcomes, noting that any actions arising would be used to shape relevant training.

JMcC asked whether comparable challenges with Oracle had been encountered by other agencies or organisations, and if these would be represented in audit reports. IB confirmed that similar issues had been identified through individual audits across other bodies and advised that he intends to share this feedback with SG Core

The Chair queried the timeline for confirming audit arrangements for the forthcoming year. SS indicated her intention is to present a draft internal audit plan at the January/February 2026 meeting. 

Internal Audit 2024/24 – verbal update

SS advised that evidence had been shared with IB to support the closure of the outstanding management actions identified during the 2024/25 internal audit, as conducted by RSM UK Ltd. 

Members noted the updates provided. 

Commissioner’s Update Report

LD provided a summary of the Commissioner’s update report (circulated in advance), highlighting the following:

Sheku Bayoh Public Inquiry

Further to the update provided within the report, LP advised that the Inquiry has undergone significant changes in recent weeks with the resignation of the Chair, Lord Bracadale, on 22 October 2025 and subsequent resignations from the legal team on 24 October 2025.

Scottish Ministers are now expected to approach the Lord President to appoint a new Chair however, it remains unclear whether the incoming Chair will proceed with an analysis of the existing evidence or instruct new evidence.

LP advised that internal staff messages have been issued and former staff, who provided oral evidence to the Inquiry, have been written to outlining these recent developments. 

LP further noted that the current under spend in legal costs - resulting from the Inquiry being sited pending Judicial Review proceedings (which did not proceed due to the Chair’s resignation) - remains under active review.

Victims, Witnesses and Justice Reform (Scotland) Act 2025

NB - The Bill was passed on 17 September 2025 and received Royal Assent on 30 October 2025.

LP highlighted that the Act’s trauma informed provisions introduce important strategic and operational considerations for PIRC, which are being explored as part of the wider Strategic Review process.

Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews (Scotland) Bill

LP highlighted that PIRC has been designated as a notifying body under the Bill, meaning it will have a statutory role in alerting relevant authorities when a death potentially linked to abusive domestic behaviour occurs following police contact. PIRC continues to engage with the SG Bill Team to explore its role in such reviews, particularly regarding information sharing and organisational visibility.

Emma Caldwell Public Inquiry 

LP confirmed that the terms of reference for the forthcoming Emma Caldwell Public Inquiry have not yet been finalised, but at this stage she expects PIRC will not be involved.

2025 Fatal Accident Inquiry (FAI) Review

LP advised that PIRC’s submission to the Independent Review of Fatal Accident Inquiries noted that, while the number of deaths in police custody referred to PIRC remains low, the complexity and sensitivity of such investigations present significant operational and social challenges. 

Scottish Human Rights Commission/INQUEST Family Listening Day

LP advised that the Scottish Human Rights Commission (SHRC) commissioned INQUEST to host a Family Listening Day on 9 October 2025, aimed at bringing together families affected by deaths in custody in Scotland. LP and Senior Investigator Houliston (lead responsibility for Family Liaison) attended the event in a listening capacity. The majority of attendees were bereaved families of individuals who had died in prison custody, with representation from two families affected by deaths in police custody. 

LP confirmed her commitment to reviewing PIRC’s Family Liaison Officer (FLO) policies and training in light of the insights shared during the event and the broader emphasis on trauma informed engagement.

Capacity and Legislative impact

LP advised members of a significant increase in PIRC’s workload, noting that this has not been matched by any additional funding provision from SG. A small under spend identified in legal costs associated with the Public Inquiry is currently being considered for repurposing to support operational pressures. 

LP further advised that she continues to liaise with the Crown Office and Procurator Fiscal Service (COPFS) to reiterate that while efforts will be made to maintain the quality of investigations, PIRC is not an infinite resource and cautioned that timelines to conclude cases are likely to be affected by this increase in workload. Further challenges were noted in relation to communicating these pressures whilst managing public expectations around service levels. 

In addition to the COPFS referrals, LP highlighted that the implementation of the PECSS Act is presenting further financial and staffing challenges. LP confirmed that a request has been made for consideration of a delay to the implementation of the Act (the provisions most directly impacting on PIRC), but emphasised that this would not resolve the underlying issues, merely provide temporary relief.

LP continues to communicate the organisations capacity challenges to SG. 

LC queried, from a public perspective, what mechanisms were in place to raise concerns regarding the length of time taken to conclude cases. LP confirmed that PIRC consistently manages expectations and ensures that members of the public are kept informed of any significant delays affecting their case. She further noted that individuals who remain dissatisfied may submit a complaint to PIRC directly, with escalation routes available via the Scottish Public Services Ombudsman (SPSO), elected representatives or to the Scottish Government.

RS noted that the increase in demand arising from the implementation of recommendations from the Dame Elish Angiolini Review (DEA) presents a clear operational pressure for PIRC. He observed that the organisation would be required either to increase its workforce or accept a decline in Key Performance Indicators (KPI) attainment, and queried how this could be transparently presented in reporting mechanisms. RS further inquired about the impact of the sustained increase in demand on staff wellbeing. LP acknowledged that this remains a challenging area for PIRC. Further noting that COPFS and Police Scotland have yet to fully assess the implications following a significant change in the law arising from the Lord Advocates references No. 2 and 3 of 2023 in respect of de recenti statements.

BS confirmed that the Criminal Justice Board remains active in its strategic oversight role, with current discussions centred on the Scottish prison estate. BS added that the SG Sponsor Team is seeking to support PIRC as far as possible amid rising workload demands, although no additional funding is available. BS further confirmed that the Cabinet Secretary is fully briefed and aware of the pressures currently affecting PIRC. 

Members noted the updates provided. 

Risk & Control – Accountable Officer

Risk Report – Q2

SS provided a summary of the Quarterly Strategic Summary Risk Report to end Q2, outlining the progress made following the risk workshop facilitated by Richard Mackie (RSM) on 31 July 2025. SS highlighted the following areas:

• final wording for the eight strategic risks had been agreed

• ‘causes and consequences’ now clearly defined and the process of uploading these to the 4Risk system is underway

• Risk Coordinators have been assigned to each risk

• Next Steps:

• Risk Coordinator training is scheduled for 27 November 2025.

• Once trained, Risk Coordinators will upload ‘controls and actions’ to the 4Risk system 

• A review process is to be agreed (December 2025) 

• Risk scoring and appetite setting will be considered at a future AAC meeting 

SS confirmed that there will be no gap in risk management during the transitional period between risk registers

JMcC queried how the Strategic Review would inform the Risk Register. SS confirmed that the majority of Risk Coordinators are also designated Subject Matter Experts (SMEs) contributing to the Strategic Review. As such, they are well positioned to ensure alignment between strategic priorities and risk identification, enabling an informed approach to populating the Risk Register. 

The Chair requested that the populated Risk Register, including risk scorings, be made available in advance of the next AAC meeting.

Members noted the updates provided and agreed to undertake a detailed review of the Risk Register at the next AAC meeting.

Finance – Accountable Officer

8.1   PIRC Management Accounts to end September 2025

SS summarised the Management Accounts for the period ending September 2025 (circulated in advance), and highlighted the following.

• Grant in Aid (GIA) drawn down is £268 less than budget year-to-date (YTD), due to pay award and public inquiry delays. 

• Staff costs are £126k under spent due to the pay award costs being budgeted from April 2025 whilst the increase has not yet been agreed. When backdated costs are paid, this underspend will disappear. 

• Running costs are £133k underspent due to Public Inquiry delays and therefore lower legal costs than originally budgeted. 

LC noted the increase in accommodation costs and enquired whether these were recurring costs. SS advised that the increase was due, in part, to revised monthly maintenance costs from the landlord. 

MW queried whether the under spend in legal costs would be subject to recovery. SS confirmed that PIRC is undertaking a review of how the under spend may be repurposed and advised that projected legal costs are currently being sought from the Head of Legal Services prior to submitting a business case to repurposing the under spend remaining. 

SB advised that SG are open to considering repurposing proposals and that the Sponsor Team is actively supporting PIRC in developing a new business case to this effect.

JMcC queried whether repurposing of underspends remains within the Justice portfolio. BS confirmed that this is contingent on the timing and nature of requests submitted by organisations. 

SS advised that the 2025/26 Pay Award is affordable within the current financial year and, if accepted, will be implemented through December 2025 salary payments. An Accountable Officer (AO) template has been submitted to SG in respect of the 2026/27 pay increase, which is estimated to be approximately £480k per annum recurring. 

Members noted the update provided.