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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 5 May 2021
  6. Current session: 12 May 2021 to 3 July 2025
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Displaying 2999 contributions

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Meeting of the Parliament

Circular Economy (Scotland) Bill: Stage 3

Meeting date: 25 June 2024

Mark Ruskell

We will not support Maurice Golden’s amendments in this group, with the exception of amendment 62. At stage 2, we discussed at length the drawbacks of setting fixed targets in the bill. Setting a recycling target for 2026 would give very little time for co-design with local authorities to take place and for them to prepare a detailed plan to meet their targets. We recognise that some local authorities are further ahead on that than others and might be able to meet a target of 2026, but others will not be able to do that. We need to ensure that everybody gets the support that they need to move together.

I am, however, convinced about amendment 62, which will require the Scottish Government to report annually on councils’ progress on meeting their targets. It would be helpful to have that additional information. I listened to the minister’s point that there will be reporting on the strategy alongside that, but a report coming to Parliament would be very useful, as it would bring additional scrutiny. That builds on the amendment that I lodged at stage 2 that requires ministers to report to Parliament if a target is missed, which is similar to a provision in the climate change legislation.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Mark Ruskell

Thank you, Alan. That is useful.

In April this year, you wrote to us about repurposing £287,000 to appoint five additional members of staff at auditor or auditor officer grade to increase your staffing levels in the short term. Can you give us an update on progress in recruiting those staff, given that, as you have said, there are various recruitment challenges, depending on which grade and specialism you are recruiting for?

Meeting of the Commission

“Quality of public audit in Scotland: Annual report 2023/24”

Meeting date: 24 June 2024

Mark Ruskell

On the back of that question, I want to drill down into an aspect that staff have reflected on, which is the availability of training to enable them to deliver high-quality audit work.

It is clear that you offer your in-house teams more training days than private firms do. However, when you ask your own staff whether their training level is adequate to deliver such quality, significant numbers of them still feel that it is not. I want to understand what lies behind that. Is it because you have a lot of new staff coming in who feel that they have particularly high training needs? Does it relate to the points that we discussed earlier, about the need for peer-to-peer support?

It is a little concerning, so I would like to understand how you are addressing your staff’s perception that, even though their training provision is good, as regards the high number of days that are available, it does not seem to give significant numbers of them the confidence that they need to deliver the highest quality of audit work.

Meeting of the Commission

“Quality of public audit in Scotland: Annual report 2023/24”

Meeting date: 24 June 2024

Mark Ruskell

That partially explains things, but I still do not fully understand the differences with the firms. Do staff in the firms not come up against those issues?

Meeting of the Commission

“Quality of public audit in Scotland: Annual report 2023/24”

Meeting date: 24 June 2024

Mark Ruskell

I understand. Thank you.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Mark Ruskell

Good morning.

Stephen, you said that Audit Scotland is very much a people-based organisation, which has come through in many of the discussions that we have had in the commission. However, I remain concerned about your level of staff turnover. You wrote to us in December to say that working towards a 2 per cent vacancy factor, which is reflected in the budget, would be pretty challenging, but was nonetheless deliverable. However, we are now looking at a 9 per cent vacancy factor and there is reliance on temporary staff. What issues are affecting that figure? Are you confident that achieving a 2 per cent vacancy factor can remain as an assumption for your future budgets?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Mark Ruskell

Thank you for that. It paints a slightly bigger picture, so it is useful to know. It would be good to get more of that information.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Mark Ruskell

Okay. Thanks.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Mark Ruskell

Can you remind me whether the recruitments are to short-term posts in the organisation? Are they temporary or permanent posts?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Mark Ruskell

I want to go back to the issue of accommodation costs. Is your model for office accommodation now pretty fixed, as we move further beyond Covid? You have a balance between an office in Glasgow, which is expanding its footprint, and an office in Edinburgh, which is declining in size. Will you continue to follow that model, or will there come a point at which you decide that you could make substantial savings by moving to a central office in Falkirk or Stirling, or somewhere else that is equidistant from Glasgow and Edinburgh? Do you think that there will continue to be a strong business case for having a footprint in both the major cities? Is that balance right? Any further changes that you make to your office accommodation strategy would have quite major financial implications.