Skip to main content
Loading…

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.  

Criathragan Hide all filters

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 7 July 2025
Select which types of business to include


Select level of detail in results

Displaying 3287 contributions

|

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

Can I move on to another area that we want to ask about? Reference is made in the proposal to efficiency improvements. In paragraph 19 on page 8, the proposal says:

“Action has already been implemented to secure efficiency improvements in the delivery of audit work, particularly in relation to financial statements audits.”

Will you describe some of the features of those efficiency improvements and how they relate to the fees charged to the bodies that are being audited?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

Okay—thanks.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

To go back to my original question on the controller of audit post, that was housed inside Audit Scotland’s budget, and it will now be transferred to the Accounts Commission. You are asking us for a net increase, which in part is constituted by the additional cost of that salary. Is that not simply an internal transfer from a salary ascribed to Audit Scotland that will now in future, if the budget is passed, be ascribed to the Accounts Commission?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

I have one final question as a follow-up to that. Do you do anything to incentivise the audited bodies to help you to carry out a more efficient audit of their work?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

How much of that £250,000 goes into the salary of the new controller of audit and how much goes into other areas of expenditure?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

But the proposal has come to this commission from the board of Audit Scotland.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

We are still in the age of sticks and not carrots.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

Yes, and then I will go on to my next question.

The reason why we are interested in those costs is because, from one year to the next, there is a massive increase of 57.5 per cent. That sounds massive. Does that tell us that there has been a failure in the preceding period? It sounds a lot more than an adjustment; it sounds like a substantial leap in the fees that are charged to FE colleges.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

Okay. You have described that the increase will meet the salary of a controller of audit. What is the rest of the additional expenditure for?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

You say that it is tangled up, but a lot of the work that you do either is work that you commission Audit Scotland to do or is badged as a joint report.