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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 21 July 2025
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Displaying 2597 contributions

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Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

Okay. I will now bring in Richard Leonard.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

You are still in that year, so you do not have a figure.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

Are all the audited bodies audited on the basis of three invoices a year?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

On the back of Sharon Dowey’s questions, how have the delayed audits and changed deadlines impacted on cash flow? Where do they place you?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

Substantially?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

That is certainly worth considering. As you say, it seems to be an extremely important area that we need to explore.

I want to look at the related costs. My understanding is that, in the budget figures for next year, £148,000 is included for the initial stages of the project. However, on page 12 of the proposal, paragraph 48, which is on your budget projections, says that “At this stage”, that figure

“does not include the potential additional requirement to meet demand arising from the audit modernisation project.”

That implies that the 2025-26 and 2026-27 figures that you show do not reflect the potential costs of the modernisation project.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

I would like to pick up on one or two points from our discussion. You said that the expectation is that what might be payable on pensions will be lower in the future, presumably because of bond yield changes and so on. I presume that the accounting for that will simply be a reduced contribution.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

Several references have been made to the audit modernisation project, which is part of your strategic improvement programme. The commission would be interested to learn more about that if you are able to supply us with details that would give us better and more in-depth information.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

As members have no other questions, I thank Stephen Boyle, Alan Alexander, Martin Walker and Stuart Dennis for attending the meeting.

11:59 Meeting continued in private until 12:36.  

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

Over what period is that?