The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1407 contributions
Meeting of the Commission
Meeting date: 1 September 2021
Sharon Dowey
I nominate Colin Beattie.
Colin Beattie was chosen as chair.
Meeting of the Commission
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
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
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?
Meeting of the Commission
Meeting date: 1 September 2021
Sharon Dowey
I will move on to internal audit arrangements. On page 37, Audit Scotland confirms that five of the six internal audits in 2020-21 achieved substantial assurance. Will you give us further information on the reasons for and the response to the one internal audit that received a reasonable assurance conclusion from BDO?
Meeting of the Commission
Meeting date: 1 September 2021
Sharon Dowey
Okay. Let us jump on to the year-end financial position. Will you give a further explanation about why the final budget position, identified as £1.5 million in January 2021, improved significantly by March 2021? Was the funding that was made available but not required returned to the Scottish consolidated fund? Will the £1 million savings that occurred in 2020-21 be made in subsequent years or were they a one-off?
Public Audit Committee
Meeting date: 23 June 2021
Sharon Dowey
I own a heritable property. I have no other interests to declare.