In relation to Forestry and Land Scotland, which internal audit reports since 1 April 2019 have received limited assurance, qualified assur…

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 19/20Audit Title:Recommendation(s)No relevant reportsNot ApplicableFY 20/21Audit TitleRecommendation(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 21/22Audit TitleRecommendation(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 prof