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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 5 May 2021
  6. Current session: 12 May 2021 to 9 July 2025
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Displaying 2597 contributions

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Meeting of the Commission

Audit Scotland Budget Proposal 2025-26

Meeting date: 18 December 2024

Colin Beattie

For my last question, I come back to the audit modernisation project and how it will be paid for. All audited bodies will benefit from a successful roll-out of the project, but why has Audit Scotland not shared its overall resource requirement for 2025-26 across all audited bodies? There is an argument that, because you have not done so, central Government and sponsored bodies are cross-subsidising other parts of the public sector’s audit fees. I know that you are conscious of that issue; indeed, in the past, we have had discussions about avoiding it.

Meeting of the Commission

Audit Scotland Budget Proposal 2025-26

Meeting date: 18 December 2024

Colin Beattie

Thank you. I am conscious of time but members can come in if they have a brief question.

Meeting of the Commission

Decision on Taking Business in Private

Meeting date: 18 December 2024

Colin Beattie

Good morning, everybody, and welcome to the second meeting in 2024 of the Scottish Commission for Public Audit.

The first item on the agenda is a decision on whether to take agenda item 3 in private. Do we agree to take that item in private?

Members indicated agreement.

Meeting of the Commission

Audit Scotland Budget Proposal 2025-26

Meeting date: 18 December 2024

Colin Beattie

Therefore, the data will reside in Scotland.

Meeting of the Commission

Audit Scotland Budget Proposal 2025-26

Meeting date: 18 December 2024

Colin Beattie

With the licensing, is there a contractual period of, say, five or 10 years? How do you envisage that working?

Meeting of the Commission

Audit Scotland Budget Proposal 2025-26

Meeting date: 18 December 2024

Colin Beattie

What other systems did you evaluate?

Public Audit Committee [Draft]

“NHS in Scotland 2024: Finance and performance”

Meeting date: 12 December 2024

Colin Beattie

That is sooner than I thought.

Public Audit Committee [Draft]

“NHS in Scotland 2024: Finance and performance”

Meeting date: 12 December 2024

Colin Beattie

I could say a great deal more about that, but if a report is coming in April that will give us much more detail on the issue, I am content to leave it at that for the moment.

Moving on, you touched briefly on non-recurrent savings, which are something that we have discussed in committee before. In the current situation, the reliance on non-recurring savings is very substantial: 63 per cent of the savings achieved recently were non-recurring. That has been a constant worry and we have not really seen a reduction in the proportion of savings that are non-recurring.

Of the £471.4 million of savings in 2023-24, 63 per cent were non-recurring—that is a lot of money. In your view, what are the long-term implications of the reliance on one-off savings, and how does the continued use of non-recurring savings impact on the boards’ ability to adequately forecast deficits in their three-year financial plans?

Public Audit Committee [Draft]

“NHS in Scotland 2024: Finance and performance”

Meeting date: 12 December 2024

Colin Beattie

Worryingly, your report also says that boards are

“forecasting recurring deficits ... even if they achieve ambitious savings targets.”

What more can be done about that? You have just touched on some aspects, but it seems that something drastic needs to be done.

Public Audit Committee [Draft]

“NHS in Scotland 2024: Finance and performance”

Meeting date: 12 December 2024

Colin Beattie

Moving on to staffing costs, paragraph 35 of the report says that

“Staff costs account for almost 60 per cent of annual NHS costs.”

In a way, that is not surprising, because it is a people industry, if you like, and you need people to provide the service—or rather, the people are the service. However, paragraph 38 of the report goes back to what we were discussing earlier, mentioning that £116 million of savings in health and social care are expected in order to meet some of the additional costs that will come with pay increases. That seems odd.

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