The Scottish Parliament

Question reference: S7W-03176

Asked by: Laura Moodie, MSP for South Scotland, Scottish Green Party
Date lodged: Thursday, 10 September 2026
Current Status: Answered by Jim Fairlie on 24 September 2026

To ask the Scottish Government, in relation to Forestry and Land Scotland, which internal audit reports since 1 April 2019 have received limited assurance, qualified assurance, or any equivalent rating below substantial assurance, and what recommendations for corrective action were made in each report.

As a large operational public delivery body, Forestry and Land Scotland (FLS) undertake regular audit activity to help it further drive improvement. This is recognised with reference to PQ S7W-03177 on 24 September 2026 that outlines that action has been taken on all those recommendations made. The internal audit reports for Forestry and Land Scotland that have received a rating of “limited” or below and the associated recommendations, from the 01 April 2019 are as follows:

FY 19/20
Audit Title:	Recommendation(s)
No relevant reports	Not Applicable

FY 20/21

Audit Title

Recommendation(s)

Health & Safety – Part II

(Limited Assurance)

1. Management should ensure that there is a clear timeline in place to replace all OGBs with SOPs and implement these. This should be formalised with adequate priorities and resources to ensure that effective guidance is in place.

2. Management should ensure that the project to formalise mandatory training for job roles is given high priority, formalised and realistic timescales put in place for completion. Also, ensure adequate evidenced monitoring and reporting procedures are developed and put in place to support this to ensure adequate National Office oversight and actions.

3. Management should ensure that monitoring and management information is consistent and fit for purpose across the organisation, with clear expectations for H&S monitoring being adequately communicated to staff across regions. National Office should maintain an oversight role to ensure that there is compliance and there should be a set frequency for reporting.

4. Management should ensure that the ongoing project to improve H&S roles and responsibilities is prioritised appropriately and given sufficient resources to ensure timely completion.

5. We recommend that Management ensure that the following actions are taken:

?A process should be put in place to ensure that any communications, instruction, and training carried out in addition to the mandatory e-learning is recorded, including the content and recipients.

?The format and content of the competency checklists required by the HAV SOP are identified and communicated effectively to staff.

?There should be additional guidance to ensure a consistent approach by Regional Management on monitoring staff health and implementing PVMPs where required.

?Sufficient controls should be introduced across the organisation to ensure that staff are only operating vibrating tools for which they are trained to use.

?Any assessments should be documented and retained appropriately.

FY 21/22

Audit Title

Recommendation(s)

Firearms Policy and Practice

(Limited Assurance)

1. Given the potential risks i.e. inequality across staff members, health and associated safety concerns, we would recommend that the use of firearms is subject to the full requirements of the Firearms Act 1968 (i.e. requirement of a Police Firearms Licence which will be subject to renewal in line with the Act, currently every five years, requiring their access to GP records) for all current and future firearm holders.

2. A formal delegation should be in place from the CEO to any officers responsible for authorising the use of firearms within the organisation.

3. Management should create and implement a robust mechanism for recording home security inspection outcomes (e.g. a checklist outlining all storage and safety requirements). This would ensure all storage provisions have been consistently reviewed and provide a higher level of assurance to Management that firearms are being stored appropriately.

4. Management should implement a system for the monitoring of shotguns held within local offices i.e. sign in/out. This would ensure that possession of shotguns is documented and a transparent audit trail in place.

5. Management should implement risk assessments for all current and future firearm holders. These should be conducted on an annual basis, requiring input from Line Managers as well as third party assurance (i.e. from HR professionals), review of intelligence gathered over past year i.e. proficiency tests, accidents, near misses, home security checks, audit results etc. This would ensure that authority to use firearms is regularly reviewed and only continues after a robust risk-based assessment.

6. Any checks carried out in regard to reasonable equipment use (i.e. ammunition use) should be evidenced and reported. This should be outlined within the new SOP or related guidance.

7. Management should improve the guidance and monitoring surrounding mandatory checks, for example:

(a) Documentation requirements should be clear to all staff i.e. a checklist tool requiring sign off for different responsibilities. Subject to implementation of Recommendation 1, inclusion of Police Firearm/Shotgun Licence renewals.

(b) Possession and transfer of firearms should be documented and transparent at all times, including when being disposed of.

(c) Evidenced assurance should be sought that each staff member using a firearm has up-to-date proficiency checks and that these are retained in the correct files with the correct documentation going forward.

(d) Consideration of development of the National Firearms Register should be explored to enhance monitoring and allow periodic checks.

Self-billing

(Limited Assurance)

1. To ensure there is clear, consistent policies and processes in place, Management should:

Establish a formal plan, timescales, and related training to finalise draft policies and guidance.
Ensure that the new Policy provides a robust overview of roles, responsibilities, and accountabilities.
Establish robust procedure or guidance related to debt management, monitoring, escalation routes and write off procedures. These should align to Scottish Public Finance Manual (SPFM) guidance and the FLS Framework Document (i.e. organisational write-off delegations of up to £300,000 and any further internal delegations).
Document procedures/criteria for new and existing customers wishing to enter into a self-billing arrangement. This should be communicated to all existing and potential future timber customers to ensure equality of opportunity.
Ensure all current and future guidance is subject to a regular review schedule to ensure they remain up to date.

2. In order to improve communications and understanding between the M&S Team and Finance i.e.:

When the new policy and related guidance is issued, joint training should be held between M&S and Finance colleagues.
M&S and Finance Management should meet on a regular basis (e.g. bi-annual) to discuss any existing or emerging issues, reconciliations between SRP and eFin and lessons learned.

3. Management should review all Self-Billing Protocols to ensure consistency in approach for all relevant customers and promote transparency, equality, and ease of monitoring.

4. To ensure systems and processes are effective and efficient, management should carry out a thorough review, including a cost-benefit analysis, on the self-billing processes and its supporting systems. This should provide a basis for short-, medium- and long-term improvement options.

5. Management should develop the current audit checks carried out to ensure they are undertaken objectively, regularly and outcomes documented, reported, and scrutinised appropriately.

6. To improve current debt and customer management, Management should:

implement ongoing, documented monitoring for both performance against credit limits and payments due, ensuring reminders and resolution procedures are applied and adhered to
statements should be issued i.e. on a quarterly basis to each customer with a credit arrangement, outlining their current balance.

7. Management should implement a regular review of ongoing credit arrangements for all customers (at least annually) i.e.:

A credit limit review for all customers with an agreed credit limit, taking into account credit worthiness, current timber price against agreed customer volume needs and past payment performance, including any action needed regarding exceeded credit limits.
A performance review for all self-billing customers which takes into account performance information and statistics (i.e. transactional errors; un-invoiced despatches; mismatch transactions and despatch cancellations) to determine continued efficiency of using the self-billing arrangement for each individual customer.

Business Continuity Planning

(Limited Assurance)

1. Management should establish a high-level strategy and related policy which outlines purpose, priorities and high-level guidance related to the BCPs.

2. Management should take the opportunity of the planned consolidation of all BCPs to ensure that all information included is accurate, up-to-date and includes key information such as stakeholder contact details, business critical activities, and provisions for all potential major disruptions (i.e. reduced access to offices). Arrangements should be reviewed regularly to ensure accuracy. Currently we understand that completion of BCP reviews for the consolidation is March 2023. If it is envisioned that there will be a delay to the update of Regional Plans, these should be updated to ensure accuracy in the interim.

3. Management should ensure that testing schedules are established and implemented as business as usual across all BCPs, using proportionate techniques (i.e. paper tests, full scenario testing etc). Results and lessons learned should be recorded and reported appropriately to ensure a cohesive approach, escalation of any issues and encourage information sharing.

4. Management should implement a periodic exercise in which the current list of BCPs is reviewed against internal and external risks. As part of this, a gap analysis should be performed to ensure the appropriateness of BCP coverage and communicated to the Head of Services Delivery and Continuity to facilitate information dissemination to BCP owners for action.

5. A full training and awareness plan should be established prior to issue of the revised BCP arrangements to ensure training is delivered, communicated, and periodically refreshed to all relevant stakeholders. In our opinion, this should include, but not be limited to roles and responsibilities, and management of interdependencies.

6. Management should establish a communication plan to ensure that there is ongoing communication to key stakeholders and staff regarding BCP updates. In our opinion, this should include:

General BCP guidance/communication (e.g. storage provisions)
Planned updates and testing.
Testing results and lessons learned

FY 22/23
Audit Title:	Recommendation(s)
Asset Management (Limited Assurance)	1. Management should establish and implement, for all categories of assets, live and appropriately cross referenced (embedded links to associate documents): One high level, overarching Asset Management Strategy. One Policy which includes asset definitions e.g. capital/tangible/intangible etc, priorities and high-level direction. One set of guidance with key controls and processes set out. Separate but co-ordinated Asset Plans by area of responsibility that support the delivery of the overarching corporate objectives. Ideally this should be communicated as one, along with relaunch awareness/training sessions for all relevant staff. However, it should also be held on the intranet (see Recommendation 4). 2. To ensure clarity, Management should document accountability, roles and responsibilities throughout the asset management lifecycle applicable across the organisation should be clear and documented, including escalation lines and “expert” points of contact. These should be communicated appropriately to all members of staff. 3. Management should: Gather information regarding all categories of assets and retain these in a centralised record to encourage consistency and dynamic communication across the organisation. Implement consistent policy and guidance regarding management, monitoring and safeguarding of assets below the value threshold, including an appropriate audit trail. Ensure a consistent approach to management of assets not covered by National Office processes. Guidance on processes should be established to ensure regions’ assets are recorded, monitored, and checked regularly. 4. Management should create a short-term centralised information base (e.g. a checklist) to improve consistency until the wider long-term procedures can be rolled out, including: One set of guidance and templates Reconciliation/physical checks of assets requirements. Minimal consistent reporting to Regional Senior Management and National Office. Contact details of appropriately trained staff members within each area. Appropriate communication and training.
Contract Management (Limited Assurance)	1. (a) Management should put in place a formal procedure to: Encourage and receive feedback from all staff involved in contract management activities (including a lesson learned exercise) to identify areas where contract management guidance is not appropriate e.g. small contracts. Assess the success of the e-Learning (e.g. quiz completion rate/tries) following full implementation. (b) Management should then consider whether SOP or training content requires refreshment to ensure buy-in and applicability of procedures to different functions. 2. Management should streamline health and safety guidance specific to contract management to include within the Contract Management SOPs to ensure consistency, clarity and reduce duplication of effort. 3. Management should ensure that roles and responsibilities relating to the differences between “Contract Managers” and “Contract Delivery” are clearly communicated to all staff members. Additionally, further processes should be implemented to ensure that Local Contract Managers, who take forward contract delivery activities, have access to the information required to take forward their role appropriately (e.g. internal handover). 4. Following implementation of the SOPs, Management should ensure periodic monitoring is conducted for all contract files to ensure a full audit trail is retained. This should be taken forward in a consistent manner (e.g. implementation of a checklist for completion including all elements which should be included in contract files). 5. Management should implement procedures to ensure that: Monitoring of key areas such as spend, performance and health and safety (where applicable) is taken forward and recorded consistently including what the monitoring entailed and the results (whether positive or negative) Reporting requirements are implemented and clearly outlined including what should be reported and where. This should include reporting from Local to National Contract Managers (where applicable i.e. for Framework Contracts), collation and comparisons to eFin information and reporting into the Executive Team where appropriate.
Data Governance and Management (Limited Assurance)	1. Management should: Review all related policies to ensure they remain relevant and up to date. Finalise and implement the Retention Policy and include detailed guidance on disposal of data. Ensure policies and procedures are communicated effectively to staff. 2. Management should ensure that: Detail surrounding the application of responsibilities is documented and communicated to ensure consistency across the organisation. Staff with related responsibilities are aware of processes required to ensure responsibilities are being fulfilled. 3. Management should implement specific training for all staff with information management responsibilities (wider than that of general responsibilities). 4. Management should ensure that the revision of records management system include: Provisions to drive consistency of filing conventions and practices across the organisation. Appropriate controls over file management including deletion and full audit trails of access and amendments to ensure integrity of information. Capability to monitor files held and extract reports on activity etc. 5. Management should introduce guidance and requirements to responsible staff to monitor user access on a regular basis to ensure no unauthorised or out of date access permissions exist. 6. Management should: Introduce an Information Asset Register to ensure awareness of all data assets held by the organisation. Implement processes to ensure that information is recorded and monitored regularly to ensure integrity and compliance with regulatory requirements.

FY 23/24
Audit Title:	Recommendation(s)
Governance (Limited Assurance)	1. Management should remove the unapproved Framework from the web site; create a plan to fully update the document including key tasks and timelines and re-publish once approved. 2. Management should ensure that discussions, decisions, and actions are all clearly documented for each of the governance groups in operation. 3. Management should create formal Terms of Reference for all governance groups, including whether they are advisory or decision making and the applicable escalation routes and implement appropriate forward planning to ensure that they align and these Boards meet regularly to ensure appropriate high-level oversight. 4. Management should formalise the review requirements of the ICC to address the lack of consistency in the detail provided across the Regions/Directorates and ensure that evidence is linked as well as a narrative to provide comfort to Directors and the Chief Executive that Regions can support their assessments of control. 5. Management should introduce a consistent minimum standard of governance documents and record keeping for all governance groups to ensure that a full audit trail is maintained and formally record any points to note. 6. Management should conduct an organisation wide review to ensure that forward job plans align with job descriptions or formal agreement to changes to roles is documented and that objectives are created in line with guidance. 7. FLS should review their underpinning basis for granting DFA/DPA and re-issue authorities ensuring that documented segregation of duties is maintained. 8. Management should update the organisational Communications Strategy. 9. Where formal Business Partner roles are in place a Terms of Reference, agreed with client areas, should be created and implemented to ensure that roles and responsibilities are clearly documented. 10.Management should review and update risk guidance to include: Guidance on how to write a risk and the basis for prioritisation. The requirement for an independent review of local process in place to ensure these align with the Framework. The requirement to formalise risk escalation as well as documentation of the consideration of risks and risk registers. 11.National Office should implement a review of the Information Management section of the ICC and consider the inclusion of Compliance and Review sections to ensure that the scope of assessment of the ICC is sufficiently wide. 12.To allow a centralised/independent assessment of the quality of responses management should consider requiring evidence in support of the assessments to be attached to the ICC. Additionally, Management should provide guidance/clarification/training to regions, and other cost centres if appropriate, on the roles and responsibilities related to access controls, and any other areas highlighted by Management review, to ensure that appropriate assurance is provided by the Regions.
Health & Safety: Civil Engineering (Limited Assurance)	1. Management should implement formal documented and ongoing monitoring/reporting of compliance with CDM Regulations and risk mitigations including H&S by the contractor to ensure that FLS, at all levels, are aware of all possible risks to contract, finances, reputation, and achievement of objectives. 2. Management should review documentation requirements to ensure that unnecessary duplication is avoided and identify the "single source of truth" to substantiate compliance with procedures and this is clarified and communicated to staff. 3. Management should ensure that all staff on site are fully trained and/or adequately supervised to ensure compliance with Regulations and avoid accidents or possible financial penalties and reputational damage. 4. Management should introduce a mandatory formal process where FLS are timeously aware of any H&S issues to ensure that risks are managed appropriately by the contractor and risk to reputational damage is minimised. 5. Management should expand the Standard Operating Procedure (SOP) to clarify the change process to be implemented where H&S issues require improvements to be implemented. 6. Management should re-enforce the requirement to fully complete AIRS with Managers who review/approve entries ensuring that all information is completed on the system.
Procurement (Limited Assurance)	1. Management should: Facilitate update of the Strategy including key development activities such as stakeholder engagement in order to remain compliant with the Procurement Reform (Scotland) Act. When establishing the refreshed strategy, consider outcomes and actions to support other areas of the Corporate Plan and Performance Framework. 2. Management should update the ToR and other relevant governance documents and guidance surrounding the Procurement Pipeline and ensure that current arrangements are outlined and reflected to formalise decision making powers. 3. Management should: Review the current Delegated Limits of Authority. In our opinion, basing these limits on individual role and responsibilities would provide greater control around the appropriateness of authorities allocated. Implement tighter controls surrounding DPA including number of staff with DPA (i.e. creation of a DPO role or similar) and providing descriptions surrounding what this entails. 4. Management should introduce the requirement to carry out due diligence checks on all preferred suppliers following the evaluation stage. 5. Management should implement independent monitoring and sample checks for all non-regulated activity to ensure that: There is sufficient justification for procurement activity or NCAs. Decisions made throughout the process are fair and clearly documented, including any variations/extensions etc. Decisions are made and/or approved by appropriate members of staff (e.g. Cost Centre Managers) There is no disaggregation in respect of NCA activities. 6. To show appropriate transparency and scrutiny over information reported, Management should ensure a record is kept (i.e. minutes) of the discussions held at the Quarterly Procurement Pipeline Meetings.
Business Sustainability (Insufficient Assurance)	1. Management should develop and implement a strategy underpinned by a short-, medium- and long-term plan to support financial recovery and growth. This should include governance arrangements that provide clarity of roles and responsibilities, budget authority, decision making and any associated tolerances across the organisation. The strategy and associated plans should include, as a minimum, scenario planning which considers: Dependencies across the organisation. Robust financial projections, taking into account previous year outturn and inflationary increases; and historical market trends and analysis. Optimum financial targets, including income, and how these align and impact on operational activities and targets. 2. Management should develop and implement recovery plans; including how progress will be managed and monitored against the recovery plan and future plans; and how the use of reserves is required to improve and invest in the business and its sustainability. 3. Management should develop and implement a robust and consistent range of appropriate data to effectively support processes and monitoring and reporting requirements. 4. Management should ensure that once plans have been developed and implemented and that effective and timely monitoring and reporting is undertaken roles and responsibilities are clearly defined to enable flexible and prompt responsive actions to ensure targets are being achieved/exceeded. 5. Management should ensure that the organisation has access to adequate skills and expertise through development of a workforce strategy and plan. This should include commercial business knowledge and be appropriately positioned in the organisation to meet the needs of the business.

FY 24/25

Audit Title:

Recommendation(s)

HR: Recruitment & Retention

(Limited Assurance)

1. Management should create workforce planning policies and procedures that document the process and clearly link the process to approvals, budget setting and succession planning and implement a formal monitoring process to ensure that the policy and procedures is having an effective impact.

2. Management should introduce a WFP that provides a medium and long-term outlook across the full organisation, assessing skills gaps and requirements and identifies and embeds the approval process for agreeing and advertising vacancies.

3. Management should ensure that a full audit trail, in line with retention policy, is maintained which supports decision making and ensures compliance with policy and procedures and legislation.

4. Management should re-visit the decommissioning of probationary periods, requesting more robust evidence to substantiate the decision to ensure that FLS are operating in line with best practice and evidenced policy.

5. To ensure that FLS are operating efficiently and effectively management should review retention policies and procedures to ensure these are fit for purpose, effective and cost efficient.

6. Management should complete the corrections required for these two allowances and create a report for senior management on the human and financial impacts.

7. Management should complete a review all of the allowances to ensure that they are all in accordance with guidance, legislation and calculated accurately.

8. Management should expand the review of reports to ensure that information is complete and accurate and use these reports as the basis for reporting trends and analysis to senior management including data on exit interviews.

Regional Management

(Limited Assurance

1. Management should identify all processes across FLS and ensure that appropriate policies, consistent procedures, and guidance are documented and communicated/disseminated. Steps should also be taken to ensure that these are received and understood and that they:

ensure that roles and responsibilities are clearly defined, including any transferred from NO or senior staff. This should also clearly set out NO leadership role and oversight.
embed a consistent approach to work undertaken and ensure that a full audit trail is maintained.

2. Processes should be implemented to ensure that LMPs updates are timeous and co-ordinated to facilitate planning and ensure only approved coupes are included in timber plans. In addition, to provide clear information for stakeholders all LMPs should follow a consistent format and be published on the web site.

3. Management should establish a consistent calculation methodology for targets and budgets. This should be clearly defined and implemented taking account of all local factors, which we acknowledge may result in a nil entry for some areas. Finance should continue to work with the Regions to identify a consistent approach to forecasting (phasing) that can provide a realistic basis for measurement of success across the year for programme budget lines.

4. To ensure and facilitate effective management and monitoring: Finance should consider, in conjunction with Region representation, if the BMR is fit for purpose for the Regional clients and can be utilised without FBP support; provide training in support of the guidance providing examples of appropriate detail to support checklist assessments and NO should take steps to carry out quality checks on submitted returns; raise awareness of existing risk management guidance, provide refresher training and ensure that escalation requirements are clearly defined in guidance.

FY 25/26

Audit Title:

Recommendation(s)

Payroll

(Limited Assurance)

1. Management should:

Strengthen the timeliness of payroll updates by enforcing deadlines for HR notifications and introducing a reconciliation process prior to payroll cut-off.

2. Management should:

Introduce a formal debt recovery and write-off policy which can be consistently applied for each case, with clear timelines for escalation to Finance and management approval for non-recoverable amounts.
Update the Learning & Development policy to include clear rationale and guidance for cases where training or learning loans are issued, including the conditions under which repayment will or will not be recovered when an employee leaves.

3. Management should:

Introduce regular reconciliation between HR records and payroll updates to confirm that all starters are processed before payroll cut-off.
Require mandatory retention of start-date documentation and signed contracts within employee folders to support a complete and auditable record.
Issue quarterly ELT-endorsed reminders to line managers about payroll responsibilities, especially for leavers and maternity returners.

4. Management should:

Deliver the planned EHP automation in iTrent with system-enforced caps so that all payments are processed through the tool.
Complete the exercise to back-pay the ~£90k owed to eligible staff, with ELT oversight.
Strengthen interim spreadsheet checks, including a second independent review of calculations each month on the entitlement hours.

5. Management should:

Rationalise roles in iTrent to enforce least-privilege access, removing Cleardown rights from HR staff not operationally responsible for payroll.
Apply expiry dates for temporary access and maintain a segregation-of-duties override register, documenting the rationale and planned end date for any conflicts arising from resourcing constraints.
Retain evidence of historic access outside iTrent until system functionality is enhanced to provide historic access reporting.

6. Management should:

Introduce a reconciliation process between Edenred files and other key third parties providing reporting on deductions and FLS’s internal employee participation lists before deductions are processed. Document discrepancies and corrections noted.

7. Management should:

Reinforce the maker–checker process for court order payments by standardising the evidence of approval, for example, by requiring either a signed payment sheet or a formal email from the Payroll Manager explicitly confirming that checks have been completed and payments are approved.
As a quick improvement, require that the authorising email explicitly states the check has been performed (e.g., “checked and approved for payment”) to provide clear evidence of review.
Establish periodic monitoring by the Payroll Manager to confirm the control is completed consistently and evidence is retained.

8. Management should:

Transition all overtime claims into iTrent.
Provide affected staff with clear notice (e.g. three months) that manual claims will no longer be accepted.

9. Management should:

Enforce consistent use of the input/checked template or formally designate the monthly spreadsheet as the primary evidence of review for bank account changes.
Introduce monthly spot-checks, tracing payroll changes back to original employee forms and completed checklist, to strengthen assurance.

Health & Safety: Work Equipment

(Limited Assurance)

1. Management should:

a.Standardise regional HS&W Forum ToRs to ensure key elements are captured (such as purpose, membership, quorum, escalation/reporting routes, annual review date) and implement within all regions.

b.Retire all legacy regional HS&W policies and ensure they are replaced with local HS&W arrangement documents that clearly reference and align with the National HS&W policy. Update relevant SOPs, including the Risk Assessment & Risk Management SOP, to reflect the current policy structure, and communicate these changes to all regions to ensure consistent understanding and application.

2. Management should:

a.Establish a formal review arrangement for the National HS&W Policy and all associated SOPs to provide greater assurance that they are reviewed on a timely and consistent basis.

b.Implement a mandatory governance step whereby all draft policies and SOPs are reviewed by the National HS&W Committee prior to approval, ensuring appropriate consultation.

3.a. Management should embed and communicate the new Direct Purchase (below £10k) SOP requirements, ensuring consistent HS&W/MES Team involvement in all relevant sub-£3k purchases, and conduct a review of its effectiveness once the SOP has been in place for a suitable period.

b. FLS should establish or reassign a cross regional equipment specification forum (either by reinstating the former Machinery Working Group or designating an existing governance forum) to support consistent decision making, share good practice, and maintain an agreed standard equipment list aligned to operational and safety requirements. This will help ensure joined up specifications and reduce variation in procurement standards across regions.

4. Management should:

a.Ensure all regional risk registers include key health and safety risks relating to staff, contractors, and members of the public, and require alignment with the Corporate Risk Register to support consistent escalation.

b.Update and reactivate the Land Management & Regions risk register, ensuring it is current, complete, and subject to a defined review cycle so that emerging health and safety risks are routinely identified and monitored and align and inform the Corporate Risk Register.

c. Issue clear guidance to regional managers on minimum health and safety risk categories, expected update frequency, and the escalation route to the corporate level to support consistent risk governance across all regions.

5. Management should continue to develop and implement a coordinated, policy owner/National Office led approach to monitoring regional compliance with Health & Safety SOPs, to provide greater organisational visibility and assurance over consistent application of requirements.

6. Management should ensure all assets are consistently tagged and accurately registered in TranSend before being placed into service, with clear ownership for timely updates when asset condition or status changes.

7. a. FLS should introduce mandatory data-completion checks of the AIRS reporting system to prevent the closure of incomplete entries. This should form part of the assurance work performed by National Office and this requirement should be reinforced through targeted reminders and guidance to staff and managers to ensure consistent and timely data entry.

b. Management should consider whether the current configuration and use of iTrent provides sufficient visibility of work-related absences and supports reliable monitoring and assurance at an organisational level. Clear guidance should also be issued requiring managers to select the “work-related accident” category in iTrent when logging an absence where appropriate, supported by updated user instructions.

FY 26/27
Audit Title:	Recommendation(s)
No relevant reports	Not Applicable

All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers.

Question reference: S7W-03126

Asked by: Daniel Johnson, MSP for Edinburgh Southern, Scottish Labour
Date lodged: Thursday, 10 September 2026
Current Status: Answered by Ivan McKee on 24 September 2026

To ask the Scottish Government, further to the evidence given by the Acting Cabinet Secretary for Net Zero and Energy to the Net Zero, Energy and Transport Committee on 14 January 2025 regarding the 52-week target timescale for determining section 36 applications for offshore wind projects under the Electricity Act 1989, how many live applications remain on track to be determined within that timescale.

The 52-week ambition discussed in Committee evidence relates to onshore wind farm applications under the Onshore Wind Sector Deal. The position for offshore wind projects is different and is set out below.

Best efforts are made to meet determination timeline of 12 months from initial application, excluding time taken to receive and consult upon Additional Information, as required under the EIA regulations. We are clear that more complex applications may take longer. Of the current live offshore windfarm applications, 10 of 13 are currently projected to be determined within 12 months, excluding time to receive and consult upon Additional Information and resolution of other complexities.

Question reference: S7W-03125

Asked by: Daniel Johnson, MSP for Edinburgh Southern, Scottish Labour
Date lodged: Thursday, 10 September 2026
Current Status: Answered by Ivan McKee on 24 September 2026

To ask the Scottish Government, further to the evidence given by the Acting Cabinet Secretary for Net Zero and Energy to the Net Zero, Energy and Transport Committee on 14 January 2025 regarding the 52-week target timescale for determining section 36 applications for offshore wind projects under the Electricity Act 1989, how many applications have been determined in that timescale, and what the average determination time was for applications that exceeded it.

The 52-week ambition discussed in Committee evidence relates to onshore wind farm applications under the Onshore Wind Sector Deal. The position for offshore wind projects is different and is set out below.

The average determination timeline for the 15 offshore windfarm applications determined by Scottish Ministers since 2015 is 11 months excluding any time taken to receive and consult upon Additional Information, as required under the EIA regulations. The average determination time for applications that exceeded 12 months was 17 months, excluding any time taken to receive and consult upon Additional Information.

Question reference: S7W-02734

Asked by: Ariane Burgess, MSP for Highlands and Islands, Scottish Green Party
Date lodged: Thursday, 27 August 2026
Current Status: Answered by Hannah Mary Goodlad on 24 September 2026

To ask the Scottish Government, in light of Consumer Scotland's briefing, An equitable postal service for the islands, what steps it is taking to improve engagement between postal operators and island communities.

The Scottish Government welcomes the Consumer Scotland report An equitable postal service for the islands. We have long sought, within our limited devolved powers, to instigate change and ensure that every part of Scotland has access to fair and equitable postal and parcel delivery services.

However, Royal Mail and postal services are reserved matters, and it will be for the UK Government to take the necessary steps to improve engagement between postal operators and island communities.

On 25 August 2026, following the publication of the Consumer Scotland report, I wrote to UK Government ministers offering to meet and discuss the challenges faced by island communities. I have also requested that the UK Government convene Royal Mail, Post Office Ltd, Ofcom, parcel delivery companies, and consumer and community organisations to make urgent and necessary progress on postal services and parcel delivery regulation.

Question reference: S7W-03155

Asked by: Maggie Chapman, MSP for North East Scotland, Scottish Green Party
Date lodged: Wednesday, 09 September 2026
Current Status: Answered by Maree Todd on 24 September 2026

To ask the Scottish Government whether the proposed closure of Kingsway Care Centre, Dundee, is being considered as a Major Service Change.

The Scottish Government recognises the importance of ensuring that people living with dementia and other complex mental health conditions receive high-quality, compassionate and person-centred care that meets their needs and supports them to live with dignity.

The decision of whether a service change constitutes a Major Service Change lies with NHS boards and Integration Joint Boards, using the Healthcare Improvement Scotland guidance, with the option for Healthcare Improvement Scotland to provide a view.

Question reference: S7W-03315

Asked by: Kate Nevens, MSP for Edinburgh and Lothians East, Scottish Green Party
Date lodged: Tuesday, 15 September 2026
Current Status: Answered by Stephen Flynn on 24 September 2026

To ask the Scottish Government whether it will confirm which companies have been subject to and failed human rights due diligence checks since Scottish Enterprise’s revised human rights due diligence checks came into force, including on what basis Barclays reportedly passed the due diligence process.

As noted in response to S7W-01512 on 31 July 2026, Scottish Government officials remained in close contact with Scottish Enterprise throughout its review of its human rights due diligence checks, exchanging and providing relevant advice and views where appropriate. This included in relation to Scottish Government’s own guidance which sets out recommendations on how we, our executive agencies and non-departmental public bodies should undertake appropriate due diligence on companies, including their human rights record, before entering into an "investment relationship" with them.

It is however for the accountable officer of each agency and non-departmental public body to ensure that their organisation complies with guidance issued by Scottish ministers, including in decisions on which companies comply with human rights due diligence checks.

Decisions regarding the disclosure of information held by Scottish Enterprise, including in relation to its updated human right due diligence checks, are an operational matter for Scottish Enterprise.

All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers.

Question reference: S7W-03314

Asked by: Kate Nevens, MSP for Edinburgh and Lothians East, Scottish Green Party
Date lodged: Tuesday, 15 September 2026
Current Status: Answered by Stephen Flynn on 24 September 2026

To ask the Scottish Government what representations it has made to Scottish Enterprise regarding the publication of its Human Rights Due Diligence procedure, following previous indications that the agency planned to publish this guidance.

Question reference: S7W-03108

Asked by: Stephen Kerr, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged: Wednesday, 09 September 2026
Current Status: Answered by Stephen Flynn on 24 September 2026

To ask the Scottish Government what discussions it has had with the UK Government since January 2026 regarding procurement rules and their impact on bus manufacturing and bus procurement in Scotland.

In March 2026, the First Minister made clear his view that there remained significant issues around procurement arrangements affecting Scottish bus manufacturing, which need to be resolved by the UK Government. In addition, at meetings between Scottish and UK Government officials in January and March 2026, officials from Department for Business and Trade shared information about their plans to produce a bus demand pipeline publication and referenced UK policy in relation to social value.

Question reference: S7W-02898

Asked by: Stephen Kerr, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged: Thursday, 03 September 2026
Current Status: Answered by Siobhian Brown on 24 September 2026

To ask the Scottish Government, in light of the draft report from workstream one of the Child Sexual Abuse and Exploitation Data Short Life Working Group, Child Sexual Abuse and Exploitation data captured within Joint Investigative Interviews, dated 22 June 2026, which states that, in 2024-25, there were at least 5,087 sexual crimes involving a victim under the age of 18 recorded by Police Scotland compared with 155 children on the Child Protection Register with a child sexual abuse concern and 20 with a child sexual exploitation concern, what its assessment is of the difference between these figures.

The Scottish Government are continuously looking to improve local and national data and evidence around child protection. We acknowledge that national data on child sexual abuse and exploitation is limited, which is why we set up the Child Sexual Abuse and Exploitation Data Short Life Working Group to take forward focused work in this area. Part of that focus is to improve consistency in reporting the scale and nature of child sexual abuse and exploitation across the whole of Scotland.

There are a number of reasons why the number of police recorded sexual crimes, with a victim under the age of 18 are higher than the number of children on the Child Protection Register with a child sexual abuse or child sexual exploitation concern. These include the fact that police recorded crime is a count of crimes, not victims. One incident could involve multiple crimes or a child can be a repeat victim, with multiple crimes occurring throughout the year. Recorded crime data is reported by date recorded by the police, not when the crime occurred. We know that 13% of these crimes occurred before the implementation of the Sexual Offences (Scotland) Act 2009 in December 2010. We also know a proportion of these crimes are cyber enabled, in such cases, the victim can be an undercover police officer or vigilante group. Previous analysis suggests an estimated 1,490 Sexual crimes recorded in 2024-25 were both cyber-crimes and had a victim under the age of 18.

Child protection registration statistics are a relatively poor proxy for the number of children being supported by statutory services due to child sexual abuse or child sexual exploitation concern. Registrations across all categories have been declining for some time and many children may be known to services, where sexual abuse may have been identified as a concern, but their cases are registered under another category— particularly when the child has experienced multiple forms of harm. Additionally, many children who have been sexually abused may not require a child protection plan(and therefore registration), as they are well protected by parents or carers, or are supported through other processes.

Question reference: S7W-03099

Asked by: Stephen Kerr, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged: Wednesday, 09 September 2026
Current Status: Answered by Stephen Flynn on 24 September 2026

To ask the Scottish Government whether Alexander Dennis has provided the evidence of sufficient orders required to access the £4.1 million furlough support package announced in September 2025.

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