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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 14 July 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 2024

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

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

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

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

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

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

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.  

11:32 On resuming—  

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

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

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

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

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

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

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

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

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

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

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

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.