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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 May 2025
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Displaying 3102 contributions

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Public Audit Committee

Decision on Taking Business in Private

Meeting date: 5 September 2024

Richard Leonard

Good morning. I welcome everyone to the 21st meeting in 2024 of the Public Audit Committee, which is our first after the Parliament’s summer recess. Fulton MacGregor is joining us remotely.

First, are members content to take agenda items 4, 5 and 6 in private?

Members indicated agreement.

Public Audit Committee

Tackling Digital Exclusion

Meeting date: 5 September 2024

Richard Leonard

I have a quick question before I bring in our final questioner. We read in the report that the Government proposes having a “minimum digital living standard”. Could you tell us a little bit more about what on earth that is?

Public Audit Committee

Tackling Digital Exclusion

Meeting date: 5 September 2024

Richard Leonard

Thank you. That is helpful.

I will move on. Our final questioner is Fulton MacGregor, who, fittingly, given the topic of this morning’s evidence, is joining us digitally, by video link, from North Lanarkshire.

Public Audit Committee

Tackling Digital Exclusion

Meeting date: 5 September 2024

Richard Leonard

We have time for one final quick question, which I invite the deputy convener to put.

Public Audit Committee

Tackling Digital Exclusion

Meeting date: 5 September 2024

Richard Leonard

On that very cautious note, I will draw the meeting to a close.

I thank Mike Neilson from the Accounts Commission, Bernie Milligan and Jillian Matthew from Audit Scotland and of course the Auditor General for the useful evidence that they have given.

We will consider what our next steps will be. I thank you very much, indeed, for your customary willingness to be as open and wide ranging as our questions ask you to be.

10:36 Meeting continued in private until 11:30.  

 

 

 

 

Meeting of the Commission

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

Meeting date: 24 June 2024

Richard Leonard

It is pretty plain that no one wants a visit from you any time soon, is it not? Things have gone wrong if you are knocking on their door.

Meeting of the Commission

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

Meeting date: 24 June 2024

Richard Leonard

You have mentioned on the record your aspirations around where you want to be and by when. As Professor Alexander said, to some extent, our job is to challenge and scrutinise, and that is what we are trying to do this morning.

I will go to another area, which is the operating cost variances that we see in the report and accounts. Why, even though a substantial increase in budget for 2023-24 was sought in that budget—with regard to rent and rates, for example—do we see an underspend? Why, when a substantial increase in budget was sought this year in relation to travel and subsistence, do we see a significant underspend? Why, when a substantial increase was sought in relation to legal and professional fees, do we see a substantial underspend? Can you explain that?

11:00  

Meeting of the Commission

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

Meeting date: 24 June 2024

Richard Leonard

The variances do not just cover underspends but overspends as well. Things such as IT costs are significantly more than what was budgeted for. Again, Mr Dennis, I suspect that we will get into the murky world of accommodation and international accounting standards, but other accommodation costs—I am not entirely sure what that line covers—were 40 per cent above budget as well. From the point of view of challenge and scrutiny in this public forum, could you explain why there were substantial overspends in those areas?

Meeting of the Commission

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

Meeting date: 24 June 2024

Richard Leonard

Can I just probe that a little bit more? My reading is that the good compliance record was much higher the year before—the percentage was in the 80s. Is that evidence of things going in the right direction, or is it evidence of things going in the wrong direction?

Meeting of the Commission

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

Meeting date: 24 June 2024

Richard Leonard

The report says that there are examples of insufficient “challenge of management”. That has not affected the outcome of the assurance around the audit; it is just a methodology thing. Is that what is being said there?