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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 14 September 2025
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Displaying 2435 contributions

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Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Mark Ruskell

You expect to see that stability coming through in next year’s figures. In effect, those decisions have already been made.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Mark Ruskell

I am still struggling to understand where the big transformative IT project is right now. Following Jamie Greene’s questions, I am still struggling to see exactly where that spend is in terms of the work with procurement. It feels like it is within the role of existing staff members, as part of their everyday work, to deliver that. Stephen, you said that it is coming, but I am struggling to see how much of it has been delivered already, what phase we are at and where it sits within the budget that was presented for last year’s spend.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Mark Ruskell

I was going to call it snagging work, but £127,000 is quite a lot. You do not anticipate a major piece of work being required. You are happy with your accommodation.

Meeting of the Commission

“Quality of public audit in Scotland: Annual report 2024/25”

Meeting date: 23 June 2025

Mark Ruskell

Should sample sizes should be increased in future years? Does a sample size of three from your own in-house teams provide a robust evidence base, or is that very much a random snapshot?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Mark Ruskell

Thank you.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Mark Ruskell

Before Vicki Bibby comes in, I am interested in the extent to which you can predict that. Is there much variation between teams in the organisation? Some teams might like to meet in person all the time and will, therefore, need quite a large budget. Is there discretion in that regard? Do you budget for everybody meeting everybody all the time, with cost savings being made if teams prefer to meet online?

It feels as though it is difficult to pin down these costs. You were 69 per cent under budget last year and 83 per cent under budget the year before that. It feels as though Audit Scotland does not have a handbook or expectation in relation to how to deal with the matter. Is it about early engagement with new organisations that you will have a relationship with? When does that engagement tail off? What are the expectations for in-person meetings and online meetings? Do you maximise the budget by assuming that there will be in-person meetings all the time and think, “If we spend 69 per cent less than the budget, who cares?”? I am sorry to seem a bit flippant, but that is what it looks like from the outside.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Mark Ruskell

Will you be able to give a degree of certainty that you were not able to give last year?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Mark Ruskell

There will probably be no surprises next year.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Mark Ruskell

On a related point, your other accommodation costs for last year were 21 per cent over budget, so you clearly did not anticipate those costs. Can you explain what those costs were and why there was a significant increase?

Meeting of the Commission

“Quality of public audit in Scotland: Annual report 2024/25”

Meeting date: 23 June 2025

Mark Ruskell

I want to focus on the external quality review that the ICAEW conducted. I am aware that it looked at eight audits, five of which got a good bill of health. The other three, which were conducted by Audit Scotland’s in-house teams, included significant criticisms. Without repeating all the findings of those reviews, what were the reasons for those criticisms? What learning has taken place, and what actions have you put in place to weed out the organisations whose audits showed poor performance? We must bear in mind that only eight were looked at.