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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 3 February 2026
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Displaying 1311 contributions

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Public Audit Committee

Section 22 Report: “The 2020/21 audit of NHS Highland”

Meeting date: 13 January 2022

Sharon Dowey

The work on the PMO certainly seems to have been a success. The Audit Scotland report says:

“a substantive PMO director is now in place with short-term mentoring support being provided by the previous appointee.”

Do you have any concerns about the previous appointee leaving? Will you continue to monitor progress once they have left?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Bòrd na Gàidhlig”

Meeting date: 13 January 2022

Sharon Dowey

The committee notes that although the Scottish Government sponsor division is not required to attend board meetings, it receives an invitation. Going by what I read in the report, it would seem that, although the division received an invitation to the meetings and received the minutes from them, it did not read those minutes.

Based on the serious issues that were identified two years ago, would there be merit in the sponsor division attending at least some, if not all, of the meetings in order to demonstrate its commitment to supporting the board and to maintain the pace of change?

Meeting of the Commission

Audit Scotland Budget Proposal 2022-23

Meeting date: 22 December 2021

Sharon Dowey

That is fine. The Auditor General has touched on the subject of my last question. You mentioned that staff costs are about 70 per cent of your expenditure; there are increased costs there. It is also likely that there will be significant increases in the fees that are paid to the professional services firms that perform audit work on Audit Scotland’s behalf. Those fees are subject to significant uncertainty.

My last question, therefore, is this. To what extent does Audit Scotland’s 2022-23 budget recognise the budgetary impact of increased inflation, given the potential for higher-than-expected staff cost increases and significantly increased fees being payable to professional services firms? I take it from your last answer that that was all taken into account as much as possible when you did your budget.

12:15  

Meeting of the Commission

Audit Scotland Budget Proposal 2022-23

Meeting date: 22 December 2021

Sharon Dowey

Audit Scotland has previously explained that you can charge only for work that has been undertaken. There was an inference that there may be an element of additional fee income from work that is undertaken in 2022-23, but which relates to audits from previous years. To what extent does the budget proposal include fee income arising from audits relating to previous years as well as fee income from work undertaken in 2022-23?

Meeting of the Commission

Audit Scotland Budget Proposal 2022-23

Meeting date: 22 December 2021

Sharon Dowey

In paragraph 65 of the budget proposal, Audit Scotland advises that it expects its headcount

“will increase further as we continue to identify key areas requiring further investment”.

How many additional posts are expected beyond the headcount of 330? Have the costs of additional posts been included in the budget projections for 2023-24 and 2024-25 that appear in table 1 on page 10 of the budget proposal?

Meeting of the Commission

Audit Scotland Budget Proposal 2022-23

Meeting date: 22 December 2021

Sharon Dowey

Auditor General, you have perhaps just answered my first question. What is your latest estimate for when you will catch up with the audit work that has been delayed because of disruption due to the pandemic?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Crofting Commission”

Meeting date: 16 December 2021

Sharon Dowey

Thank you. This is my final question. What further update can be provided on implementation of the recommendations in the consultant’s report on the commission’s workforce structure and the financial implications that will arise?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Crofting Commission”

Meeting date: 16 December 2021

Sharon Dowey

I wish to consider some of the issues that were raised about weaknesses in business planning. The Auditor General’s report outlined that the auditor was unable to conclude that the commission would be in a financially sustainable position over the medium to long term because of weaknesses in its overall business planning. That included a need for the commission to further develop its medium-term financial plan and to develop its workforce planning and staffing structure, which you mentioned earlier.

At the evidence session on 2 December 2021, the chair and chief executive of the Crofting Commission explained how the commission intended to develop its medium-term financial plan and said that it had appointed consultants to review its staffing structure. Is the Scottish Government content with the commission’s on-going financial position and the steps that it has taken to improve its medium-term financial plan?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Crofting Commission”

Meeting date: 16 December 2021

Sharon Dowey

Thank you. A lot of work is going into the workforce plan. The issue of input to the budget was highlighted in the previous report. What is being done to ensure appropriate involvement of the board and others in setting the commission’s budget?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Crofting Commission”

Meeting date: 16 December 2021

Sharon Dowey

Are you quite happy that once the plan is implemented there will be a system of on-going review to ensure that issues can be highlighted and acted on immediately?