The Official Report is a written record of public meetings of the Parliament and committees.
The Official Report search offers lots of different ways to find the information you’re looking for. The search is used as a professional tool by researchers and third-party organisations. It is also used by members of the public who may have less parliamentary awareness. This means it needs to provide the ability to run complex searches, and the ability to browse reports or perform a simple keyword search.
The web version of the Official Report has three different views:
Depending on the kind of search you want to do, one of these views will be the best option. The default view is to show the report for each meeting of Parliament or a committee. For a simple keyword search, the results will be shown by item of business.
When you choose to search by a particular MSP, the results returned will show each spoken contribution in Parliament or a committee, ordered by date with the most recent contributions first. This will usually return a lot of results, but you can refine your search by keyword, date and/or by meeting (committee or Chamber business).
We’ve chosen to display the entirety of each MSP’s contribution in the search results. This is intended to reduce the number of times that users need to click into an actual report to get the information that they’re looking for, but in some cases it can lead to very short contributions (“Yes.”) or very long ones (Ministerial statements, for example.) We’ll keep this under review and get feedback from users on whether this approach best meets their needs.
There are two types of keyword search:
If you select an MSP’s name from the dropdown menu, and add a phrase in quotation marks to the keyword field, then the search will return only examples of when the MSP said those exact words. You can further refine this search by adding a date range or selecting a particular committee or Meeting of the Parliament.
It’s also possible to run basic Boolean searches. For example:
There are two ways of searching by date.
You can either use the Start date and End date options to run a search across a particular date range. For example, you may know that a particular subject was discussed at some point in the last few weeks and choose a date range to reflect that.
Alternatively, you can use one of the pre-defined date ranges under “Select a time period”. These are:
If you search by an individual session, the list of MSPs and committees will automatically update to show only the MSPs and committees which were current during that session. For example, if you select Session 1 you will be show a list of MSPs and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of MSPs and committees will update to show the information that was current at that time.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 2597 contributions
Meeting of the Commission
Meeting date: 24 June 2024
Colin Beattie
I have one or two random questions. Given the number of vacancies that Audit Scotland has reported and the recruitment challenges that you have previously noted, can you explain the decision to approve an early release at a cost of £75,000?
Meeting of the Commission
Meeting date: 24 June 2024
Colin Beattie
You have reported that there are a number of vacancies, and you have previously stated that the organisation faces issues with recruitment. How does that fit with the decision to approve an early release at a cost of £75,000?
Meeting of the Commission
Meeting date: 24 June 2024
Colin Beattie
Accounting judgments require detailed consideration and scrutiny by auditors. Can you confirm that you are content with the judgments that were made by Audit Scotland and the disclosure of those in the annual report and accounts? I mention that in the context of work in progress. Note 9, on page 86, refers to work in progress of £1.9 million. That is included as a judgment of work completed but not yet charged to audit bodies. There are significant sums involved.
Meeting of the Commission
Meeting date: 24 June 2024
Colin Beattie
As there are no further questions from members, I thank the witnesses for their attendance of this portion of the meeting, and I call for a short suspension so that we can change witnesses.
11:30 Meeting suspended.Meeting of the Commission
Meeting date: 24 June 2024
Colin Beattie
You touched on adjustments to the accounts. On page 8 of your audit report, you set out the adjustments that were identified in the audit and processed in the financial statements. One of the entries was for £114,000 and has an impact on Audit Scotland’s expenditure. Will you explain the basis of that adjustment and how it was identified?
Meeting of the Commission
Meeting date: 24 June 2024
Colin Beattie
I have one other point. At the very beginning of the process, we raised the question of the approval for the £6.27 million sum. That is a significant sum, and you have probably looked at the approval process. I am told that that was first raised in summer last year. Did you become aware at any point up to the conclusion of the accounts of that and of the deviation from the approval process?
Meeting of the Commission
Meeting date: 24 June 2024
Colin Beattie
I look forward to getting some sort of detail on that. We will move on, but given the timescale and the fact that you have been aware of the matter for a year, there were plenty of opportunities to bring it to the SCPA and apprise us that it was coming up and that it was an issue. It is disappointing that that did not happen.
We move on to questions from Mark Ruskell.
Meeting of the Commission
Meeting date: 24 June 2024
Colin Beattie
Under agenda item 3, we will take evidence on Audit Scotland’s annual report and accounts for the year to 31 March 2024, as well as the auditor’s report on the accounts. Members can find copies of those documents, as well as a management letter from Alexander Sloan, in paper 1 of their meeting papers.
From Audit Scotland, I welcome Alan Alexander, who is the chair of the board; Stephen Boyle, who is the Auditor General for Scotland; Vicki Bibby, who is the chief operating officer; Martin Walker, who is the director of corporate support; and Stuart Dennis, who is the corporate finance manager.
I invite Professor Alexander and the Auditor General to make short introductory statements.
Meeting of the Commission
Meeting date: 24 June 2024
Colin Beattie
Thank you. We will move straight to questions.
On the table on page 29, Audit Scotland reports that the budgeted total resource that it required from Parliament was £18.471 million in 2023-24. That includes £12.2 million of cash requirement which was sought by Audit Scotland in its 2023-24 budget proposal and approved by the SCPA on 14 December 2022, and a further £6.271 million of non-cash resource, which was required to provide resource cover for additional lease costs. Approval for that additional resource has not been sought from, nor given by, the SCPA.
In the past, all budget items have come before the SCPA, as is required—indeed, pension accounting charges used to come forward in the spring adjustments. Why, therefore, was approval of that item not brought to the SCPA in the normal way?
Meeting of the Commission
Meeting date: 24 June 2024
Colin Beattie
There is no cash outlay, but you will undoubtedly be aware from previous years that pension adjustments, similarly, do not have a cash outlay but go through an approval process.