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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 13 August 2025
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Displaying 2597 contributions

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Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

In that case, I thank the witnesses very much for attending the meeting.

We will have a short suspension.

12:53 Meeting suspended.  

12:57 On resuming—  

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

That is not entirely clear in the accounts.

Can any of the additional costs be recovered from the organisation that is being audited, and is it expected that that figure—the 25 per cent, less whatever—will be written off against the Scottish Government’s budget support?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

Last year, the commission was interested in understanding what Covid funds you received, how you deployed them and how effective it was. That is what it came down to.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

Thank you for your opening remarks. I will start with a couple of straightforward questions. The last time we discussed the budget for Audit Scotland, we talked about the impacts of Covid-19 and the fact that those did not seem to be particularly well identified in the books. Of course, Audit Scotland itself highlights that with some of the organisations that it audits. We were promised that we would see a breakdown of Covid-19 figures. Unless I am mistaken and it is there in this pile of documents, I have not seen that sort of analysis. Is that available?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

Thank you.

Your information technology costs include an increase in licences. Do you not bulk buy licences? Do you have to buy them individually for additional staff?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

I have, as you might expect, one or two final questions.

First, you have highlighted that remote audit is 25 per cent more expensive. To what extent can you recover any of that money from those being audited, and to what extent is it being written off against the additional budget resources that the Government has allocated to you?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

To what extent did you look at the 25 per cent additional costs of Audit Scotland’s remote audits and the impact of that?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

I welcome David Jeffcoat, who is a partner at Alexander Sloan.

There are just a couple of formal questions to ask. For completeness and for the Official Report, will you confirm that Alexander Sloan has received all the necessary information and explanations that it requires in order to form its opinion on the financial statements?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

Absolutely.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

None of those additional costs go against the additional budget that was granted by the Scottish Government. Is that correct? I see the witnesses nodding—good.

I have a couple of other things to ask. Some of the expenditure, such as on staff recruitment costs, is a bit higher. We have talked about staff recruitment. When I look at Audit Scotland, there are several factors that might cause concern if it was another organisation. First, you have lost most of your senior staff. Secondly, your staff turnover is substantial and, thirdly, a substantial number of additional trainees have been taken on. Is there anything there that should cause us concern?