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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 12 January 2026
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Displaying 2857 contributions

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Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

That exhausts all the questions that we have to ask at this point. Before moving the meeting into private session, I thank Colin Crosby, the Auditor General, Vicki Bibby, Kenny Oliver and Waqas Sanawar for their evidence. Thank you, and merry Christmas.

11:12 Meeting continued in private until 11:22.  

Meeting of the Commission

Decision on Taking Business in Private

Meeting date: 11 December 2025

Colin Beattie

Good morning, and welcome to the second meeting in 2025 of the Scottish Commission for Public Audit. The first item on our agenda is a decision on whether to take an agenda item in private. Are we agreed to take item 3 in private?

Members indicated agreement.

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

The next agenda item is evidence on Audit Scotland’s budget proposal for 2026-27. Members can find a copy of the budget proposal, along with a covering letter from the Auditor General for Scotland, in paper 1 of their meeting papers.

I welcome to the meeting Stephen Boyle, the Auditor General for Scotland. I also welcome, from Audit Scotland, Colin Crosby, chair of the board; Vicki Bibby, chief operating officer; Kenny Oliver, executive director, innovation and quality; and Waqas Sanawar, head of finance. I invite Colin Crosby and then the Auditor General to make a short introductory statement.

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

Will you clarify that? Does the whole £270,000 relate to rent savings?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

In table 5 on page 18, I notice that, for local authorities, the figure for “Actual” versus the figure for “Budget” is much higher. Under “Proposed Budget”, the fees will stay at the higher rate. We have previously talked about concerns around transfer pricing. Other bodies do not seem to have as big an increase—if, indeed, they have any increase—as the local authorities. Why are local authorities paying so much more?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

Do members have any final questions that they would like to ask?

Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Colin Beattie

You will be pleased to know that I will not be referring to the letter. However, I do want to look at governance and implementation, which is clearly an area that has been shown to have certain weakness.

There seems to be no doubt that members and organisations are all committed to the Promise—that does seem sure—but the Auditor General’s report makes it clear that there is a lack of

“a consistent and shared understanding of what delivering The Promise would look like, and how this would be achieved, by 2030.”

There seems to be no real shared understanding of what the Promise is, in some ways, or how it will be delivered. The different organisations seem to have different nuances in that respect. What is being done to enable that shared understanding of what the Promise means across the different organisations?

Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Colin Beattie

Is there not a risk of huge fragmentation?

Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Colin Beattie

I do not think that what has been said in the report is a reflection on the commitment of different organisations to deliver on this; it is perhaps more about the need for a common understanding to get the outcomes—I was going to say “targets”, but that is not right—that are required in the different areas. There has to be some common understanding, policy or approach, even with the diverse units that you are dealing with.

Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Colin Beattie

The Auditor General’s report draws attention to the Scottish Government’s efforts to “streamline ... governance and accountability”, but those changes have not yet been achieved. What is being done in that respect? Why have we not made the progress that is needed?