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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.  

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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 19 December 2025
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Displaying 1177 contributions

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Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

I just want to ask a couple of broader questions. There has been the resignation of William Moyes from the Accounts Commission. Has this point in time been used to reflect on the fact that we have parallel structures, certainly in terms of statute? I always reflect on that when I read your reports. I am not sure that someone coming fresh to an annual report would necessarily see the hard distinction. Is there, from Audit Scotland’s perspective, a discussion to be had, in advance of a new permanent appointment, about how the two entities will move forward and interoperate?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

I will ask a final question. I will do a Daniel Johnson special and ask a very left-field question. We have had some discussion about how different accounting treatments for leases have impacted on your accounts. I think that there are a number of quite challenging things coming down the line. There has been a lot of discussion about generative artificial intelligence. There are also questions about carbon accounting. What are your thoughts, collectively, on those issues—but not limited to them—and how they might impact on your work in the future? How are you tracking them? Are they on your radar and are resources being allocated to thinking about these potentially big changes?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

I was going by the median remuneration that is cited on page 51 of the annual report and accounts. I understand what you say about the pay award, but your median pay has increased by only 2 per cent.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

Thank you. In the interests of time, I will leave it there.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

There was a fair bit of discussion about the new accounting treatments for leases, which accounted for quite a big decrease in things such as transport costs. Do you feel that those have been treated adequately, and are those the differences that you would expect, given the application of the new standards?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

Are you confident that that has all been applied as you would expect?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

Vicki Bibby said that the current vacancy rate is higher than the long-term rate, or your target. What has it been over the past year?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

I wonder whether you have a recruitment and retention issue and whether that is the reason for the underspend. I note that your recruitment spend was over budget, but I see that the median salary is only 2 per cent higher in the year just gone than it was in the previous year. Layering all the things that we have alighted on, such as the cost of living and the tight labour market, and given that you have increased salaries by only 2 per cent, do you have an issue with recruitment and retention? Does that ultimately boil down to how much you are paying your people?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

It is an accounting change and not a cash-flow change.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

You take my point. I understand that these things all wash through and that sometimes the aggregate position can be different, which can feed into your overall recruitment and retention.