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Seòmar agus comataidhean

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 16 September 2025
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Displaying 1203 contributions

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Public Audit Committee

Section 23 Report

Meeting date: 9 September 2021

Sharon Dowey

Your report states that the Scottish Government, councils and their partners need to build on the work that is already being undertaken to agree clear priorities for education recovery and improved outcomes after Covid-19. Are you aware of any action that is being taken in relation to how those who are responsible will ensure that the national improvement framework outcomes will be measured, reported and acted on?

Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Sharon Dowey

I have a couple of questions on section 22 reports. I will not ask you which bodies might be subject to such reports this year, but how many section 22 reports do you expect to lay before Parliament this year? Do you think that the number will increase? If so, is that directly related to the Covid-19 pandemic?

Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Sharon Dowey

You touched on my next question when you mentioned that section 22 reports are known as “What went wrong?” reports. What are your views on publishing a section 22 report when the annual audit has picked up exceptional work that could be used to highlight good practice across the public sector?

Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Sharon Dowey

That is good—we can change them into “What went right?” reports.

I have a quick question on planned performance audit reports. There are obviously a lot of problems just now with ferries, which are still causing issues for residents on islands and their friends and families from the mainland who want to visit them. Because we are being encouraged to have staycations, people are trying to get on ferries, so the problems are also affecting the islands’ local economies. What is the scope of the current inquiry into the new ferries and when do you plan to report on it? You have put the date for that down as March 2022, but will we be on track to get a report then? It is obviously quite urgent.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Sharon Dowey

No bother. On the year-end financial position, the final budget position, identified as £1.5 million in January 2021, had improved significantly by March of that year. Was the funding that had been made available but which was not then required returned to the Scottish consolidated fund? Moreover, will the £1 million in savings delivered in 2020-21, as shown on page 30 of the report, recur in subsequent years, or are they just a one-off underspend due, perhaps, to the pandemic?

Meeting of the Commission

Interests

Meeting date: 1 September 2021

Sharon Dowey

I have no relevant interests to declare.

Meeting of the Commission

Chair

Meeting date: 1 September 2021

Sharon Dowey

I nominate Colin Beattie.

Colin Beattie was chosen as chair.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Sharon Dowey

Alexander Sloan’s work on the audit of Audit Scotland’s annual report and accounts was delivered remotely during the period of Government restrictions and guidance to work at home where possible. Will you tell us about the changes to Alexander Sloan’s approach to the audit, to allow us to understand the challenges that remote auditing presents, and the impact that it had on the audit?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Sharon Dowey

Has working remotely led to any beneficial innovations in the audit process that could be adapted going forward?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Sharon Dowey

Okay. On Audit Scotland’s work programme, we know the reasons for the change of focus—that is because of the impact of the pandemic. Can you provide us with further information on how parts of the former work programme were identified as suitable for deferment or cancellation? How does the board assure itself that any risks or issues in those areas have not subsequently deteriorated?