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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 February 2026
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Displaying 2953 contributions

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Meeting of the Commission

Audit Scotland Budget Proposal 2025-26

Meeting date: 18 December 2024

Colin Beattie

I guess that I am being simplistic, but you asked for an increase in the contingency budget, which you received. However, you are now offering half of it back as a saving.

Meeting of the Commission

Audit Scotland Budget Proposal 2025-26

Meeting date: 18 December 2024

Colin Beattie

Staying on the same page of your document, I have a question about paragraph 48. I am always a bit nervous when I see savings being made by reducing the contingency budget. How big is that budget?

Meeting of the Commission

Audit Scotland Budget Proposal 2025-26

Meeting date: 18 December 2024

Colin Beattie

So you have halved it.

Meeting of the Commission

Audit Scotland Budget Proposal 2025-26

Meeting date: 18 December 2024

Colin Beattie

If no other members have any brief questions that they want to ask, I thank Colin Crosby, the Auditor General, Vicki Bibby, Martin Walker and Stuart Dennis for their evidence this morning.

We now move into private session.

12:54 Meeting continued in private until 13:09.  

Meeting of the Commission

Audit Scotland Budget Proposal 2025-26

Meeting date: 18 December 2024

Colin Beattie

Does the licensing arrangement include upgrades? The NAO will not be standing still—it will be constantly upgrading its system—so will we benefit from that?

Meeting of the Commission

Audit Scotland Budget Proposal 2025-26

Meeting date: 18 December 2024

Colin Beattie

Our next agenda item is to take evidence on Audit Scotland’s budget proposal for 2025-26. Members can find a copy of the budget proposal, along with the covering letter from the Auditor General, in paper 1 of the meeting papers.

I welcome to the meeting Stephen Boyle, Auditor General for Scotland; Colin Crosby, chair of the Audit Scotland board; and, from Audit Scotland, Vicki Bibby, chief operating officer, Martin Walker, director corporate support, and Stuart Dennis, corporate finance manager. I welcome Colin Crosby to his first meeting as chair.

I invite Colin Crosby and then the Auditor General to make short introductory statements.

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.