Restricted - audit Minutes of the meeting of the Advisory Audit Board held on 21 January 2026 at 12.00pm in Q1.04, The Scottish Parliament Present: Joe Al-Gharabally, Chair Steve Renwick Siobhan White Claire Baker MSP Jackson Carlaw MSP In Attendance: David McGill, Clerk/Chief Executive Kerry Twyman, Director of Finance and Resilience Beki Stark, Financial Controller Anne Hamilton, Financial Accountant Gillian McCreadie, Audit Scotland Liz McConnachie, Audit Scotland Tommy Lynch, Head of Resilience Allan Campbell, Head of Operations Heather MacLennan, Head of Officeholder Services Andy Munro, Head of Internal Audit Kate Blackman, Secretariat Apologies: Michelle Hegarty, Deputy Chief Executive Carole Grant, Audit Scotland Item 1: Declarations of Interests 1.1 No further declarations.