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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 14 February 2026
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Displaying 2953 contributions

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Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

I invite Sharon Dowey to come in.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

You mentioned travel and, indeed, travel costs have reduced over the years. However, from memory, I think that you are talking about a £95,000 increase in travel costs this year.

10:45  

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

Thank you for that. We are in a fairly challenging financial situation in the public sector, and I know that members will be keen to look fairly closely at the 8.4 per cent overall increase that Audit Scotland is proposing. It would not be wrong to say that, in general, increases in the public sector are fairly limited at the moment, with many thinking that, if they get any increase or even a non-increase, they have come out well. All that should come out during the questioning today, and I hope that we will get to a conclusion on that.

Let me start with the first question. We welcome the fact that you did not look for additional revenue funding in 2023-24 in the spring budget revision, but can you tell me what steps you took to identify the significant efficiency savings that have been used to alleviate staff cost pressures and to fund capital investments, particularly in view of the extent of the challenges and risks to the 2023-24 budget, which you previously reported to the commission?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

I will hunt through for that later.

Will you apply the same measures in 2024-25 that you have taken in 2023-24 in relation to cost management?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

I turn to the national fraud initiative, which you have already touched on. You mentioned some of the savings that have been achieved over a period. To what extent do you examine the benefits and outcomes of the initiative to ensure that we get value for money and that the value of the savings generated continues to merit the time and effort that is invested in it, both in Scotland and across the UK? I recall that a number of bodies—housing associations and suchlike—do not take part in the initiative. Has any move been made to bring them in? Obviously, the more organisations that are part of the initiative, the more effective and cost-effective it will be.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

That would be interesting.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

Paragraph 75 on page 15 says:

“Other operating costs are ... (9.3%) higher in the ... 2024/25 budget compared to the approved 2023/24 budget.”

Given that we do not have the actuals for 2023-24, do you have any comment on how we are performing in comparison with the budget?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

That would be useful. Having the actual figures to set against the proposed budget for 2024-25 makes more sense to us than looking at the previous year’s budget.

Meeting of the Commission

Decision on Taking Business in Private

Meeting date: 11 December 2023

Colin Beattie

Good morning, and welcome to the second meeting in 2023 of the Scottish Commission for Public Audit. Two of our members—Sharon Dowey and Mark Ruskell—are attending remotely.

The first item on the agenda is to decide whether to take agenda items 3 and 4 in private. Do members agree to do so?

Members indicated agreement.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

The second item on our agenda is to take evidence on Audit Scotland’s budget proposal for 2024-25. Members can find a copy of the budget proposal, along with a covering letter from the Auditor General, in paper 1 of the meeting papers.

I welcome to the meeting Stephen Boyle, Auditor General for Scotland; Alan Alexander, chair of the board of Audit Scotland; and, from Audit Scotland, Martin Walker, director of corporate support, and Stuart Dennis, corporate finance manager.

I invite Professor Alexander and then the Auditor General to make short introductory statements.