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 4 May 2021
  6. Session 6: 13 May 2021 to 8 April 2026
Select which types of business to include


Select level of detail in results

Displaying 3918 contributions

|

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Richard Leonard

Other members of the commission might also have questions on staffing, but I want to move on to another area: the future of public audit model. In paragraph 35 of your submission, you talk about a

“root-and-branch review of public audit”.

Do you anticipate that that will deliver savings?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Richard Leonard

So that I understand how it works, is there a default position? Is it automatic that the filling of a vacancy is delayed? Or are some positions so important to the organisation that you would begin recruitment straight away? If you reached a 10 per cent vacancy factor during the 10th month of the year and people left at that point, would you recruit immediately? How does the dynamic of that work?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Richard Leonard

I am a revolutionary, Mr Crosby.

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Richard Leonard

Good morning. I would like to go back to the 5 per cent vacancy factor, which is a major part of your savings plan. First, that is quite a blunt instrument, is it not? It is not something that is entirely within your control. Secondly, as we have discussed before, it can be detrimental to the morale of the workforce if people are leaving and it is a deliberate plan not to replace them. How are you managing that? Underlying that, I am challenging you—is it an ethical thing to do?

Public Audit Committee

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

Again, just for the record, the September letter was submitted to us on 1 December. Her 1 December submission not only attaches the September letter—about the pre-publication review of the clearance draft—but clearly reinforces the views that were in that September letter. She uses expressions such as:

“Although I agree with several of the recommendations, overall, I believe both the performance audit and the subsequent Report are missed opportunities.”

I will invite Colin Beattie to put some questions to you.

f

Public Audit Committee

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

We will get to that.

I turn to our representatives from COSLA. Do you accept the findings and recommendations of the report?

Public Audit Committee

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

I do not know whether you can answer this. Why was it that, when the Audit Scotland report was published, a joint press release, or a joint response, was put out by COSLA, the Scottish Government, the Society of Local Authority Chief Executives and Senior Managers—senior local authority officials—and Fiona Duncan? Does COSLA not have any differentiated analysis of what has happened, where responsibility rests and so on?

Public Audit Committee

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

Okay. Mr Rennick, what is your view?

Public Audit Committee

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

Thank you for putting that on the record—that is appreciated.

Public Audit Committee

Section 22 Report: “The 2024/25 audit of NHS Tayside”

Meeting date: 10 December 2025

Richard Leonard

Okay, thank you very much indeed. I invite Graham Simpson to put some questions to you.