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            "text": "SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026",
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            "text": "Accountability Report",
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            "text": "The Audit and Risk Committee scrutinises and challenges the assurances that it receives and, based on this work, provides its opinion on their comprehensiveness, reliability and integrity through an annual report which is considered by the Board."
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            "text": "During 2025-26, the Audit and Risk Committee has received management assurances on SE's risk, governance and control arrangements through a programme of deep dives on our most significant corporate risks as well as from updates on fraud and whistleblowing arrangements, best value and equity valuations."
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            "text": "Management Assurance Statements",
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            "text": "Scottish Enterprise's Accountable Officer is required to provide a Certificate of Assurance to the Scottish Government on an annual basis, in accordance with the Certificates of Assurance section of the Scottish Public Finance Manual. To enable the signing of this statement, the Accountable Officer requires assurances on the maintenance and review of internal control systems throughout the organisation.",
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                    "text": "Certificates of",
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                    "text": "Assurance section of the Scottish Public Finance Manual.",
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            "text": "All Scottish Enterprise Executive Leadership Team members and directors of our major trading subsidiaries are required to sign a Certificate of Assurance for their areas of responsibility and accountability. To assist with this, they are required to evidence their internal control arrangements through the completion of an internal control checklist. This checklist covers aspects such as risk management, operational effectiveness, use of resources, compliance with applicable policies and procedures. To enhance assurances further in relation to information technology and related processes, EIS is also required to provide a Certificate of Assurance addressing these specific areas in relation to work undertaken for Scottish Enterprise."
        },
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            "text": "The Certificate of Assurance for 2025-26 has now been completed and submitted to the Scottish Government in line with the established process. On the basis of the assurances received, the Accountable Officer confirmed that for the year ended 31 March 2026 and up to the authorised date of issue of the Annual Report and Accounts, no significant control weaknesses were identified and the governance arrangements and systems of internal control have been in place and have operated effectively."
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            "text": "As part of this process, Scottish Enterprise has highlighted to the Scottish Government the complexity of the current budget/funding environment. Throughout 2025-26, Scottish Enterprise has managed a risk relating to overall financial sustainability. This reflects that budget allocations have not increased in line with inflation and constraints from current budgetary rules and arrangements to create significant uncertainty around the amount and timing of future funding. Scottish Enterprise is reducing costs where possible and seeking new and additional sources of capital to create a sustainable model."
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