Thank you, convener, for the chance to brief the committee on the work programme for 2019-20 to 2023-24.
As committee members all know, public services in Scotland continue to face unprecedented challenges, in terms of public expectations and demographic change. Public bodies are working hard to deliver more preventative models of service delivery that address inequalities and improve long-term outcomes. That is not easy, obviously, but it is essential if we are to have sustainable public services in the longer term.
At the same time, services are increasingly being provided in new and innovative ways, through public, private and third sector partnerships, and the lines of accountability are increasingly complex. That creates risks that need to be properly understood and managed.
We think that most public bodies have so far coped well with those challenges, but they are facing increasingly difficult choices. As auditors, we are seeing increased risks in relation to shortfalls in skills and capacity, and we are seeing financial pressures in public services such as the national health service, which are likely only to increase in the medium term.
Our briefing paper for you sets out some of the key public sector risks that have informed the performance audit programme—the planned part of our work. It is worth stressing that I keep those under review, so that we can respond to developments such as the impact of the United Kingdom’s decision to leave the European Union and other policy developments as they emerge.
An important aim of the programme is to help the committee to scrutinise the impact of significant areas of investment and Government policy, such as the expansion of early learning and childcare, the proposed audit of strategic capital investment and the programme of work on Scotland’s new financial powers.
We also consider a host of other factors, including the implementation of Government policy. Improving educational outcomes, supporting people with mental health problems and tackling child poverty are examples of areas in relation to which we audit the effectiveness of policy implementation. This is an area in which audit can support the committee in its post-legislative scrutiny role.
I share the committee’s interest in cross-cutting areas such as digital and workforce planning. You will see a number of audits on those issues.
I aim to ensure that audit work reflects the concerns of the people who rely on public services, for example through audits of health and social care integration.
The briefing paper sets out the proposed five-year rolling programme. Appendix 1 sets out the likely scope of the performance audits that are planned to 2021, and appendix 2 outlines the longer-term programme. Obviously, there is more room for flexibility and change in the longer-term programme than there is in the work that is now well under way.
In the briefing paper, we summarise how the work programme reflects the cross-cutting themes from the committee’s business planning day last September and how I have responded to the feedback that the committee helpfully gathered from subject committees this year.
I would welcome feedback from the committee on the work programme and on areas that you would like us to consider for future work. As always, the team and I are happy to answer questions.