Forestry Commission Scotland Audit and Risk Committee
The FC Scotland Audit and Risk Committee (ARC) is a non-executive sub-committee of the National Committee for Scotland, established by the National Committee to support it in its responsibilities for issues of risk, control and governance and assurance.
The ARC advises the National Committee on:
- the strategic processes for risk management, control and governance in FC Scotland and Forest Enterprise
- the accounting policies, the accounts and the annual report of FC Scotland and Forest Enterprise
- the activity and results of both internal and external audit
- the reliability and integrity of assurances provided relating to the corporate governance requirements for FC Scotland, including Forest Enterprise
- anti-fraud policies and whistle-blowing processes.
Three meetings are held each year and are timed to support the financial reporting timetable. Additional meetings may be convened where necessary.
The number and composition of the membership is approved by the National Committee. All members are non-executive. The Chair is a Forestry Commissioner and National Committee (NC) member. Other members may be drawn from the National Committee or elsewhere, appointed to achieve an appropriate balance of skills and experience.
Current members are:
- George McRobbie (Chair) - Non-Executive National Committee Member & FC Commissioner
- Henry Graham - Non-Executive National Committee Member
David Gould - Non-Executive National Committee Member
- Head of Forestry Commission Scotland, Chief Executive Forest Enterprise, Head of Corporate Services FC Scotland, the FC’s Head of Internal Audit, and representatives from Audit Scotland will normally attend meetings, along with other staff as appropriate.
The ARC formally reports back to the National Committee after each meeting. The ARC Chair also provides the National Committee with an annual report timed to support the finalisation of the annual accounts.