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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

So, you are only interested in the cash side and not in any notional figures.

Meeting of the Commission

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

Meeting date: 24 June 2024

Colin Beattie

Members have no further questions, so I thank you for your attendance. We will suspend briefly for change of witnesses.

11:43 Meeting suspended.  

11:46 On resuming—  

Meeting of the Commission

“Quality of public audit in Scotland: Annual report 2023/24”

Meeting date: 24 June 2024

Colin Beattie

Agenda item 4 is to take evidence on “Quality of public audit in Scotland: Annual report 2023-24”. This is our final evidence session today. I welcome back from Audit Scotland Alan Alexander, chair of the board; Stephen Boyle, Auditor General for Scotland; and Vicki Bibby, chief operating officer. I also welcome Owen Smith, who is senior manager, audit quality and appointments at Audit Scotland.

We will move straight to questions. From looking at the different themes and the suggestions that have been made, to what extent have the 2022-23 recommendations been actioned, given the decrease in the results that has been identified in 2023-24?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2023”

Meeting date: 20 June 2024

Colin Beattie

I will move to something a bit different, boards are being asked to find recurring savings of 3 per cent. How is the Scottish Government supporting boards to achieve that? At this point, it must be incredibly difficult to achieve that; I cannot remember the last time that boards were not asked to find recurring savings.

Public Audit Committee

Section 23 Report: “NHS in Scotland 2023”

Meeting date: 20 June 2024

Colin Beattie

I am thinking of expensive vacancies, such as consultant vacancies, because greater savings could be made by sliding the marker a bit further into the future.

Public Audit Committee

Section 23 Report: “NHS in Scotland 2023”

Meeting date: 20 June 2024

Colin Beattie

Where are you with implementation of the revised edition of “The Blueprint for Good Governance in NHS Scotland”?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2023”

Meeting date: 20 June 2024

Colin Beattie

How do you monitor the effectiveness of the non-executives?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2023”

Meeting date: 20 June 2024

Colin Beattie

The committee has seen lots of reports on individual boards; most frequently, there is a problem with the board making recurring savings. Most of the savings seem to be one-offs that might not be repeated in a subsequent year, which is not a very comfortable situation. Sometimes, boards manage to make the savings through vacancies, which has its own issues.

How can you be sure that that 3 per cent is possible, given the experience that we have seen, board by board, and the fact that such savings do not seem to happen?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2023”

Meeting date: 20 June 2024

Colin Beattie

The issue of vacancies is frequently discussed. Do you have a target for vacancies? Are there guidelines on what is an acceptable level or the recommended level? Is it 5 per cent? Is it 7 per cent? What are the expected savings from vacancies?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2023”

Meeting date: 20 June 2024

Colin Beattie

I want to touch on governance. Over a fairly long period across the whole public sector, basically, governance and the actions, or inactions, of non-executive directors have always been a contributory factor where there have been difficulties and deficiencies in organisations. Are you satisfied that the recruitment process for board members is working effectively and that you are getting people with the right skills? It is okay to say that training is provided on the job, so to speak, but an incoming non-executive director would be expected to have certain key skills that might be needed on the board. How satisfied are you with that process?