skip to main content

Role of the ARMC

The roles and responsibilities of the ARMC are:

  • To help promote the highest standards in the use of public funds and encourage proper accountability for the use of funds and resources, including:

(i) Overseeing the development of SNH's internal audit plans in accordance with the Government's initial audit manual.

(ii) Receiving and considering the annual report by SNH's Head of Internal Audit, to satisfy itself as to the adequacy of SNH's internal control system, and advising the Chief Executive and the SNH Board accordingly.

(iii) Considering reports by Audit Scotland on SNH's annual accounts or other matters, including the achievement of value for money.

  • To promote the development of SNH's arrangements for the attainment of its objectives and targets:

(i) In accordance with any statutory requirements for the use of public funds.

(ii) Within the delegated authorities laid down by the sponsor department and the public bodies own rules on what matters should be referred to the SNH Board.

(iii) In a manner which will make most economic and effective use of resources available.

  • To promote the development of SNH's arrangements for corporate governance, including risk management, and to advise the SNH Board as appropriate.