M inute of the Advisory Audit Board (AAB) meeting held Wednesday 22 September 2021 at 12 noon Present: • Andy Shaw, Chair • Claire Baker MSP • Jackson Carlaw MSP • Claire Robertson • David Watt In attendance: • David McGill, Clerk/Chief Executive • Michelle Hegarty, Assistant Chief Executive • Sara Glass, Head of Financial Governance • Lis Craig, Financial Controller • Mark Taylor, Audit Scotland • Claire Gardiner, Audit Scotland • Inire Evong, Audit Scotland • Andy Munro, Head of Internal Audit • Lisa Creamer, Secretariat 1 I tem 1: Pre-meeting between AAB Members, Audit Scotland and SPCB Head of Internal Audit 1.1 The Chair confirmed that no pre-meeting was required.