ARAC Annual Report 2025 to 2026

Purpose and recommendations

This is the 18th annual report on the workings of SEPA’s Audit Committee. The report covers the activity of the Audit, Risk & Assurance Committee (ARAC) for the financial year 2025-26. The purpose of this report is to inform the Agency Board of the activities of ARAC, and provide assurance to the Agency Board that the internal control and risk management systems are fit for purpose. ARAC approved this report for submission to the Board at its meeting on 16 June 2026.

The Board is asked to discuss and note the content of the report and agree that adequate assurance has been provided.

Author: Paul Rooney, Chair of the Audit, Risk & Assurance Committee

Date: 16 June 2026

Read the ARAC Annual Report to the Board for 2025 to 2026 (MS Word, 419 kB)