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Chamber and committees

Public Audit Committee

Meeting date: Wednesday, June 29, 2011


Contents


Performance Audits (Programme)

The Convener

The second item on our agenda is a contribution from Audit Scotland on its forward programme of performance audits. The Auditor General for Scotland cannot be with us today, but I welcome two stalwarts of Audit Scotland who come to the committee regularly: Barbara Hurst and Angela Cullen.

Would Barbara Hurst like to say anything by way of introduction?

Barbara Hurst (Audit Scotland)

Yes, please, if that is possible. I have to say that we are stepping into the Auditor General’s shoes, but they are rather large for us.

For the benefit of new committee members, it is perhaps worth saying a little bit about the work of Audit Scotland to put our programme of performance audits in context.

Audit Scotland carries out a range of work for the Auditor General and the Accounts Commission. We call that work, in its entirety, our public audit model. It includes the annual audits of public bodies, a programme of performance audits—information about which we bring to the committee today—best-value audits of local government, reports on the national fraud initiative, statutory reports when problems have been highlighted through the accounts and, of course, overview reports on major sectors. It is important to outline that range of work because the performance audit programme is just one strand.

The paper that we have given the committee today outlines our proposals for our forthcoming programme of performance audits. Each year we identify new topics for audit. We highlight areas on which we will keep a watching brief, which we may well audit in the future. In arriving at those topics, we use a range of information from all our audit work. We analyse the risks and priorities, and try to ensure that the programme is balanced across all the portfolios so that we do not hit individual bodies too much in any one year.

Importantly—this is partly why we are talking to the committee about the programme today—we talk to key stakeholders about what they view as the key risks that they would like us to examine. The performance audit programme is underpinned by five strategic themes, which we have outlined in the briefing paper. I will not restate them because I cannot remember them all, but they are important because they help us to focus on the areas of greatest risk, and we want to ensure that we target our resources most appropriately. It is fair to say that that work is as much an art as a science: we could look at everything, so we try to focus on the really important issues for Scotland.

Audit Scotland is in a unique position because we audit across the public sector in Scotland, which puts this committee in a powerful position too. For example, we can look at performance in the national health service by examining the implementation of policy at a local level. Our “Review of Community Health Partnerships” report, which we will discuss later in the meeting, gives some indication of how we do that.

We aim to have a fixed programme of work for one year only, because the pace of change in the public sector is so fast that if we extend the programme for longer than that we run the risk of being irrelevant or reporting too late on some of the big issues.

In the paper we have, for completeness, given in the first column our current programme—the reports that we will bring to the committee in the financial year 2011-12. The second column contains the topics that we think are of value for us to start on in the autumn, for publication in 2012-13. The third column, which is the longest, contains the topics on which we will keep a watching brief and bring audits forward as and when issues arise.

The Auditor General and the Accounts Commission are the final arbiters of what we include in the programme, but they are both really keen that we engage with stakeholders. I know that the Auditor General particularly values engagement and discussions with this committee about what should be in our programme. He has asked us to say that he would be happy to meet the committee informally to discuss the proposals if that would be useful.

I am happy to take questions on or suggestions about the programme.

The Convener

Thank you. I have a couple of questions about the current work programme. First, can you tell us a bit more about the justice overview? How wide ranging will it be? Are you considering issues such as legal aid and the implications of the changes that the recent Cadder decision brought about? What are the parameters?

Barbara Hurst

I will ask Angela Cullen to tell the committee about that, as she is overseeing the report.

Angela Cullen (Audit Scotland)

It is quite a wide-ranging review—that is obvious, as it is an overview. We have tried to narrow the scope to the extent that it covers the adult criminal justice system in Scotland, but it looks at all the bodies in that system, how much they spend and their performance, and it considers some of the issues that may be examined in future. To some extent, it looks at summary justice reform and how the decisions that the Parliament has made about summary justice in the past 10 years have manifested themselves in the criminal justice system.

We hope that, with all our overviews, we can identify at least another two or three potential performance audits in which there would be real value in drilling down and looking at things in more detail. At this stage, we know of at least two or three such audits but this is simply an overview of the system.

What about legal aid?

Angela Cullen

It is in there.

Have you examined the issue of legal aid in civil cases?

Angela Cullen

No. We have narrowed our focus down to criminal justice.

The Convener

Okay. What about the interface and overlaps between the different agencies? In recent years, concerns have been expressed about high rates of reoffending and the system’s ability to prepare prisoners properly for release. If some of the trailers for the Christie commission report are to be believed, it is beginning to focus on something that all of us have known for some time, which is that early intervention and expenditure often lead to greater savings in the longer term. With regard to the criminal justice system, we know not only that huge amounts of money are being spent on imprisonment but that people who are not prepared for release or given proper rehabilitation reoffend very quickly. Are you going to examine the money that we are spending on preparation for release, on rehabilitation and on monitoring those who have been released?

Angela Cullen

I do not want to give away too much of the report before we actually publish it, but I can tell you that it looks at all the bodies that work together and where they overlap. We are also looking at reoffending—after all, reducing reoffending is one of the adult criminal justice system’s performance indicators—and we are attempting to identify the spend on reoffending compared with spend in the rest of the criminal justice system. I think, therefore, I can say that, yes, we intend to cover the areas that you have highlighted, although perhaps not to the level of detail that you might suggest. We might well follow up those issues in an individual performance audit at a later date.

The Convener

Sticking with the current programme, I want to move on to the Commonwealth games, which is a topical item this week. In the previous session, the Public Audit Committee expressed concern about certain management practices in the governing body, particularly in relation to pension issues, and worries over the development of some of the infrastructure in the Commonwealth games village. Will the current programme consider previously highlighted issues, and will there be a progress report on the concerns that have already been raised?

Barbara Hurst

Yes. We are just at the scoping stage, which will involve taking into account the committee’s previous discussions and evidence sessions and building all of that into the follow-up work. We will be looking at those issues, but we may well consider new ones.

Humza Yousaf (Glasgow) (SNP)

Thank you for the overview for new members. I cannot speak for all of us but I, for one, found it particularly interesting and useful.

I am trying to get to grips with a few things in the current programme, which I note includes a report on

“Scotland’s public finances: addressing the challenges”.

Is that a follow-up to a previous report? Given that some of the other reports mentioned in the programme seem more narrow and focused, that topic seems extremely wide. Are you taking a particular angle on the subject?

Barbara Hurst

The Auditor General published quite a high-level report on Scotland’s finances that captured some of the risks associated with the current economic climate and the ways in which public bodies needed to respond to it. This report, on the other hand, very much focuses on what public bodies are doing to prepare themselves, given that we know what the current economic climate is. For example, what mechanisms are they using to reduce costs and redesign services?

The report has been quite a big exercise, because it looks across the public sector at health boards, councils, central Government and public bodies. We are just trying to get a feel for what is going on. It is quite early to do that, and things might have progressed since we captured the data. The report provides a baseline and involves taking the temperature of what bodies are doing.

We should not have used shorthand to describe it but, in the forward programme—I am now giving things away—we propose to consider one issue that is coming through from that work, which is how workforce planning is undertaken in the current climate.

10:15

Humza Yousaf

I have another question, although I will not hog the microphone. You have made it obvious and clear that you engage with stakeholders. How about the general public’s concerns? I am sure that all committee members are already receiving e-mails that say that the committee should examine this, that and the other. How do you guys in Audit Scotland engage with the public? Does that happen regularly?

Barbara Hurst

The consultation is quite detailed. Consulting the public sector is easy. We have a specific stream of consultation on equalities. We are keen to pick up such issues, because much of our work concerns service users. We have a mechanism for engaging—largely through the voluntary sector—with service users.

The question is interesting. We are keen to cast our net as widely as possible. We put all our consultations on our website, but you are right—we need to think a bit more about how we elicit a dialogue with the public. We are considering standard issues such as trying to get a bit more coverage in some of the main newspapers or Holyrood magazine, although that has a particular audience. We are keen to hear from anybody. If you have suggestions about how best to do that consultation, we would welcome them.

Of course, we also receive much correspondence. I did not mention that earlier, but that is a key way in which we know what concerns people. In that respect, we are in the same boat as members.

Tavish Scott (Shetland Islands) (LD)

Good morning. The convener made a point about the Christie commission. The sentence from the commission that jumped out at me this morning was:

“It is estimated that as much as 40 per cent of all spending on public services is accounted for by interventions that could have been avoided by prioritising a preventative approach.”

I am sure that Audit Scotland has been involved in the commission’s deliberations. Do you recognise that general line? Forty per cent of £30-plus billion is a heck of a number. As part of your work programme, how will you take forward Christie’s recommendations not just to the Government but to Parliament?

Barbara Hurst

We do not recognise the figure, although I would not be surprised if what you quoted is the case. We have never tried to calculate the figure. Much of our work—particularly on social care and community health services—looks at the preventative angle. Our programme refers to a watching brief on intervention in the early years, which has been in the programme for a little while. We started to try to scope work on that, but it was hard to find something to audit, largely because many preventative projects are on a small scale. We need to consider how we can build the issue into all our work rather than try to do something on preventative services, which would be hard to scope.

Investment is one of the five themes that we try to pick up in every audit. The investment theme concerns not just major capital investment but how people invest in services to save money further down the road. That is an interesting point that we might pick up in our discussion of the CHPs report, in which a clear issue is that, if services are provided earlier—particularly for older people at home—perhaps we will not prevent people from having to go into hospital but we will certainly maintain their quality of life for longer in the home setting.

That is a long-winded way of saying that we are interested in this area. We might have a conversation with the community planning people who came up with that figure, because it would be interesting to know what they are calling “preventative” and what they are calling “reactive” or “emergency”. We are very interested in the area and, given that the committee is interested in it too, I am sure that the Auditor General and the Accounts Commission will be keen for us to pursue it.

Why do you not recognise the 40 per cent figure? Did you say that that is not a calculation that Audit Scotland has made in 12 years of accounting for public finances in Scotland?

Barbara Hurst

Yes.

So you are interested in understanding how the Christie commission came up with it.

Barbara Hurst

Yes, absolutely. We are beginning work on an overview of the money that is going into some of those preventative services. We know that some fantastic services that are working with young people have saved money, and not always on a small scale. One in Glasgow has probably saved the health service quite a lot of money because of its work on knife crime. It has done some very intensive work and it looks as if it is fantastically successful. We are keen to build in some learning from some of those pilot projects.

Yes, but 40 per cent of £30-plus billion is an enormous number.

Barbara Hurst

I know.

Tavish Scott

Some of us have tackled the issue in the past—previous Governments carried out exercises that did not get to the bottom of it. Audit Scotland must be interested in the area because, as you have said in other reports and as you said earlier, the challenge to finances is so enormous.

My second question will be brief. Your current programme refers to work on reducing greenhouse gas emissions, and under the “To keep under review” heading in your paper is work on climate change duties. I agree with that; all political parties talk the talk on climate change, and we have all made much of the Climate Change (Scotland) Act 2009, which went through Parliament during the previous parliamentary session. However, the Parliament has never done much of a job of going back and asking about when legislation starts to mean something in a policy area. Is it appropriate for the current programme to look at reducing greenhouse gas emissions in the context of the 2009 act?

Barbara Hurst

Yes. We are close to drafting a report on the work on reducing greenhouse gas emissions that is being done, and it will look at the central response to the 2009 act and the actions that have been put in place to achieve ambitious targets.

On the climate change duties that we have under the “To keep under review” heading, we are keen to follow through the work with the Scottish Government. Further down the line, we will look at how all public bodies are responding to their climate change duty, but we felt that it was too soon to do that just yet because the duty has only just been placed on them.

We are keen to keep an eye on some of the big commitments that will have financial implications, to see how they play out over time.

The Convener

I come back to the first point that Tavish Scott raised about the 40 per cent, which, as he said, is a huge figure. In your future work programme, will you audit or scrutinise that figure to see whether it can be substantiated and, if so, will it influence what you do? Alternatively, will we just have to accept it at face value?

Barbara Hurst

I am hearing a very clear message that the committee would like us to do something on that. We should talk to the people who have come up with that figure and do some work ourselves, not to rubbish it, but to understand how they came up with it. That would be a useful exercise for us, although it would be difficult—I am not saying that it would be easy. Perhaps we should have the conversation first, do some work and then come back to the committee with what we think is the ballpark figure.

That would be helpful. Thank you.

Good morning, and welcome back to the committee.

I have a couple of unrelated questions. Earlier, the convener asked about the upcoming Commonwealth games—we are due to get the second position statement in November, I think.

Barbara Hurst

I think that it will come out just after the new year.

Angela Cullen

It will come out in March.

Murdo Fraser

The management of ticket sales is an interesting aspect of the London Olympics. When the committee looked at the previous reports on the Commonwealth games, Audit Scotland raised concerns about how ticket sales would be handled. The committee expressed concern that some of the projections might be somewhat overambitious. Whatever view one takes of ticket sales for the London Olympics, there is no doubt that the exercise has been a huge success in terms of raising revenue—whether it has been a huge success in terms of public reaction is a different issue, but it has been remarkably successful in meeting its targets for ticket sales. Will you look at that issue specifically to see whether lessons can be drawn from the London Olympics experience?

Barbara Hurst

Ticket sales are certainly on our radar, because of the interest that the committee showed previously. We have good relations with the National Audit Office in England, which has done a lot of work on the Olympics, so we will discuss with it whether we can learn anything from that process. I do not know whether the NAO has looked at the ticket sales process. Does Angela Cullen know?

Angela Cullen

Yes, I think that the NAO has looked at that process. We will speak to the NAO shortly as part of the research for our audit. Last time, we drew comparisons with other Commonwealth and Olympic games, and we intend to do that again. Because the Olympic games in London is very live at the moment, we will certainly do those comparisons.

Murdo Fraser

Okay. It will be very helpful to see that information in due course.

My second question is completely unrelated to the first. The forward work programme indicates that you plan to do work on renewable energy, including looking at issues around the subsidy regime. One issue that is live at the moment—I dare say that it will become even more important next year—is rising energy bills. Will you consider the impact that renewable energy subsidies have on energy bills?

Barbara Hurst

Would you like us to look at that area?

Murdo Fraser

I think that it would be interesting for you to do so. The way that energy bills are rising is a matter of serious concern, and people are not always aware that there is a connection between the subsidy regime and the electricity costs that they pay.

Barbara Hurst

Okay, we can build that into our programme.

The Convener

I will follow up on that point. One thing that confuses me is the plethora of information provided both for and against renewables. Instinctively, I think that going for renewable energy is a fantastic idea, but I cannot be the only one who is confused by what is said. At one point you read a report that says, “This is the way forward: it is proven, and the statistics and evidence all show that.” You then hear someone else say, “No, the cost of renewable energy cannot be justified. There are issues of sustainable and consistent delivery of energy, and the cost of subsidy for wind turbines is enormous.”

Is that an issue that you have looked at, or is it one that you will look at? If we are talking about investing huge amounts of public money in something that most people would suggest is a good thing, surely we should be doing that on the basis of factual and proven evidence. Does Audit Scotland have a role in that process?

Barbara Hurst

We are in the fortunate position of having someone who knows all this stuff inside out, who will lead on the project.

As you know, convener, we try to provide objective evidence that cuts through some of the polarisation of the debate. We will certainly try to do that through this piece of work.

The Convener

It would be helpful if we could have an objective opinion on whether the subsidies that are going into things such as wind farms are justified and whether the output from wind turbines and other forms of renewable energy is as claimed, whether renewables make a valid contribution and whether there are gaps. I know that it is perhaps not for you to suggest that there are gaps in energy supply, but I would be interested to know a bit more if there are cost implications of following a particular strategy.

Barbara Hurst

One note of caution is that we would not comment on any policy implications. We will look at some of the evidence.

Absolutely.

10:30

Drew Smith (Glasgow) (Lab)

I will not add to your programme, but I have a couple of general questions.

First, how are you considering service delivery in the third sector? That point arises from Tavish Scott’s comments. Previously, I worked in health improvement in the third sector. With changes in how local authorities deliver services, fantastic amounts of money are being spent by organisations that are no longer strictly subject to the kind of audit that you guys do. What is the direction of travel on that?

Secondly, what does a “watching brief” involve, particularly for the organisations that might be subject to it? How aware of that are they? What is the impact on them? Do you work purely on information that is already in the public domain?

Barbara Hurst

On service delivery in the third sector, I will ask Angela Cullen to talk a little bit about what is coming through around Scotland’s public finances, because it is clear that there is a risk. We do not audit the voluntary sector, although, of course, we look at the large sums of public money that it might receive. That is our way in.

We are doing a number of pieces of work in areas in which the third sector is an important player. For example, there is work on commissioning social care in relation to which we clearly have to consider the voluntary sector’s role. Where that sector is a big player and receives big sums of public money, we will include it in the audit.

The voluntary sector is fantastically helpful to us in facilitating our access to groups of service users who can give us a front-line view of what it is like to receive services and things that get in the way of service delivery.

We have advisory groups for all our projects. We take people from different walks of life, from experts in the field through to people who use the services. That is a powerful way of ensuring that their voices are heard in our work.

Does Angela Cullen want to say anything before we move on to watching brief issues?

Angela Cullen

I will be brief. We have considered the third sector in our second piece of work on Scotland’s public finances. Obviously, we have considered the potential impact on the third sector of the squeeze on public sector budgets. However, the more important point is that this is about doing things differently, including through the third sector. We touched on that in our second piece of work on Scotland’s public finances, and we are looking for good examples of where that is happening.

Barbara Hurst

The phrase “watching brief” is obviously our jargon. I apologise for it; we desperately try not to use jargon. When we say that we will maintain a watching brief, we mean that we will use a number of activities to do so. I said that our financial audit is part of the public audit model. Every public body has an auditor, and part of the watching brief activity will be carried out through that activity. If there is something big, the auditor will keep an eye on it, and we will be in dialogue with them on whether we should escalate work into a national report.

We also maintain a watching brief through our own team. Responsibilities for the big policy areas are allocated to individuals—their responsibility is to keep an eye on everything. That might mean that they will go out and talk to different people or it might mean that they will keep an eye on all the policy development in the area. Therefore, we have different ways of keeping an eye on things, and obviously, we talk to people in the public sector.

One reason for mentioning a “watching brief” in our list is to ensure that everybody whom we will audit knows that there are some things that we are very interested in.

The Convener

This question might be more relevant for John Baillie, who will give evidence later. There are a number of organisations that are not strictly speaking voluntary organisations but are arm’s-length bodies set up by local authorities. There has been recent publicity about Glasgow, but it is by no means unique. Where do those bodies fit into the public audit process? They are set up to be legally separate from local authorities, so they are not strictly speaking caught up in “An overview of local government in Scotland 2010”, but they have responsibility for significant sums of money. No doubt there is internal auditing and a legal audit process that they have to follow, but from the point of view of carrying out public scrutiny through the audit process, where do they fit in? Does the local authority do that auditing? Given that they are independent arm’s-length bodies, I think that that would be difficult. Does Audit Scotland do it? Can such audits come back to the committee? By setting up arm’s-length organisations, do councils in effect take huge areas of public expenditure away from public scrutiny?

Barbara Hurst

I will do a body swerve on that question. The Accounts Commission has just published a report on arm’s-length organisations in its “How councils work” series. We are happy to deputise for the Auditor General on this occasion, but given that the chair of the Accounts Commission is sitting behind us, I think that he can answer your question.

Okay. I will ask him. Thank you.

Mark McDonald (North East Scotland) (SNP)

I have a couple of questions. I note that telehealth is in the current programme and that telecare is to be kept under review. What is the rationale behind separating the two? I would have thought that there would be a number of cross-cutting themes there. For example, issues might arise in the telehealth audit that could lead to a review of telecare being accelerated into the forward programme, rather than just being kept under review. What was the rationale behind separating the two, rather than doing a joint audit of the two systems?

Barbara Hurst

That was very much a pragmatic decision about the art of the possible. The focus on telehealth is very interesting: it is about looking at the savings that might be generated in the acute hospital sector from using technology in different ways. When we were scoping it, we had a conversation about whether we should do the bigger theme, but that would have got us into quite complicated crossovers. What we really wanted to do was see whether there were any potential savings from using technology more smartly in the acute sector. Having said that, in the scoping exercise that we did, a number of themes around telecare emerged, but they related to the community setting. We did not want to lose them. The sums of money involved were not huge compared with some of the other things that we are looking at, but they are still important to people’s lives. We could have combined the two themes, but the honest answer is that it was easier to just look at telehealth, because we could really focus in on the money relating to that strand of activity. It was a judgment call. It might be that we made the wrong judgment, but that is how we made it.

Mark McDonald

Time will tell, but hopefully you did not make the wrong judgment.

You talked about human impact in relation to the things that are to be kept under review. You said in your presentation that the things to keep under review are things that you would accelerate to audit if issues arose. Obviously you cannot audit everything on the basis that issues might arise, but equally with some of the items to keep under review, such as crime prevention, community safety and young people leaving care, if issues arise before an audit takes place, there is a human impact that it is difficult to redress for those who have already suffered as a consequence.

In assessing whether to keep an item under review, what kind of risk matrix do you use? I know that we are looking at following the public pound, but we have to be aware of the human impact that a lot of these services have. Does that factor into the risk matrix when you are deciding what to audit and what to keep under review?

Barbara Hurst

Yes, absolutely. I hope that what is coming through is that the programme of performance audits is not a dry, technical programme that just looks at technical process issues around money. The bulk of the money that is spent in Scotland is spent on services for people, and that is very important in what we do.

On the issues that you highlighted, we did something on residential care services for children—I cannot remember when we published it. The Public Audit Committee took a big interest in that and took evidence on it. Some issues clearly arose from that work, but the feeling at the time was that there would be no further value in audit stepping in and that, actually, people had to go away and do things.

Again, the judgment is about how long we give people to improve services and make things happen before we go back in and audit, because there is no value in simply going back in and saying the same things again. All those factors are taken into account, which is why I said that it is an art and not a science.

Willie Coffey (Kilmarnock and Irvine Valley) (SNP)

First, I declare an interest as I am a local councillor. That will be particularly relevant when we come to the item on local government later on the agenda.

It is nice to see you both again. I have two questions. The first is a broad question about the overall programme, then I have a specific follow-up question. You will be aware that, in the previous session, after receiving your reports and reading the recommendations, members were always concerned to find out how and whether any follow-up was done and whether your recommendations were ever implemented by anyone in the public sector. That is of interest to the current committee, too. Do you have any views on how you could help to close that loop? Could that be part of your future work programme, or do you see it as best done by the committee and the public bodies that you audit?

Barbara Hurst

Angela Cullen will help me out on the specific reports that we are following up at the moment, but we are aware that, when we publish a report, it can be that it goes out there and we get a lot of publicity, but nothing happens. We are also aware that the committee is interested in follow-up, because you have asked probing questions of us in the past. We are trying to build in a systematic approach to following up some key reports. You will notice that we have put a few of them into a column of reports that we will follow up on a national basis. This year, there are also some that we have mandated all our local auditors to follow up locally. Angela Cullen will have to remind me which three those are.

Angela Cullen

Some members of the committee might remember them. We specifically selected three reports that were published two or three years ago as we would expect improvement to have happened in that time. We have asked the auditors to follow up the reports on improving purchasing through collaborative contracts and the result of the McClelland review, which happened a few years ago; waste management in local government; and the use of consultants, by which we mean management consultants and not NHS consultants, and consultancy services. The latter report was on central Government, but it is equally applicable to all three sectors and the recommendations could be applied elsewhere. Those are the three topics that we have asked the auditors to follow up. Because those reports were published a few years ago, we would expect the recommendations to have been implemented by now, and changes to have been made.

Barbara Hurst

If the outcome of that work shows that everything is going fine, we probably will not do anything else, but if there are particular issues, we might well draft a national report on the back of that.

As you have probably noticed in our reports, we always include a checklist of things against which we expect local bodies to look at their performance. We are keen that our local auditors ensure that that is happening and that there are action plans on the back of it, so we have a mechanism in place for that as well.

Willie Coffey

That is really encouraging, convener. It might take some of the workload away from us, if we were thinking that we might have to step in and do that work, so that is helpful. On the checklists that you mentioned, is it too early to ask whether there is any evidence that bodies are using them, effectively or otherwise?

Barbara Hurst

We have done quite a bit of work to look at impact locally. We ask our auditors to let us know which bodies have used the checklists and what they are doing as a result, so we have some statistics—which, of course, have gone completely out of my head—about where they are used and whether there is just a paper exercise or whether they genuinely lead to changes in practice. We could certainly share information for some of the reports with the committee, because it is interesting to see how seriously different public bodies take the checklists.

10:45

That is very helpful.

Angela Cullen

I can add to that. As Barbara Hurst said, the auditors follow up on the checklists through the annual audits on the back of our reports. We produce impact reports on each of our performance audits. They are generally about 12 months after publication, but the timing may flex so it may be 14 or 15 months depending on what is happening—we keep an eye on the situation. We publish those impact reports on our website, so they are publicly available and everyone can see what has happened as a result of our reports.

Willie Coffey

That is excellent. My second question is on the ninth work package in the forward programme—on the efficiency of clinical services. You ask in the paper for a view on whether you should focus on maternity services or stroke services. My personal preference would be for you to concentrate on maternity services. Through my constituency case load, I am aware that there are a number of cases involving medical negligence in the birth of some children. There seems to be a rising cost. Is there any opportunity for you to look at that aspect and see whether any lessons can be learned and improvements made? It may be more of an interest to the Health and Sport Committee, but as the potential costs are significant I wonder whether you would want to concentrate on it.

Barbara Hurst

That is an interesting question. We have started to have conversations about some clinical services, and the professional view is that it would be better to look at maternity services because a lot has happened around stroke services. We would certainly be interested in the costs of medical negligence. We have a good working relationship with Healthcare Improvement Scotland. It may have done some critical incident reviews, and we would try to make use of any work that it has done on maternity and build it into our work.

Thank you—that is a useful contribution.

It would also be more helpful if the theme of the investigation centred on the user and how the service impacts on parents and children rather than strictly on managing the reductions in budgets and so on. Is that possible?

Barbara Hurst

Maternity is an interesting case. I was at a European conference a little while ago, where a colleague from Germany made a presentation on a review that they had done of maternity services. In true Teutonic fashion, they did a time-and-motion study and allowed six hours, I think, for throughput per woman. That felt quite tight. All I am saying is that we would not go down that road.

I am glad to hear it. Thank you.

Okay. We shall try to avoid a diplomatic incident. [Laughter.]

George Adam (Paisley) (SNP)

Good morning. First, in relation to local government, let me express the fact that I am also a local authority elected member.

I would like to discuss the community and patient transport review. As a local councillor, I know for a fact that there is a lot of crossover in the delivery of services for vulnerable adults, people with mobility issues and so on. The third sector obviously offers services, too. My second point is that every penny is a prisoner in local government at the moment.

I am therefore interested in looking at the transport service. Could you give me any scope for the future as you see it? Where can we go and how can we develop it further after we receive the report? Transport is a vital service for a lot of communities and groups.

Barbara Hurst

That is an interesting issue. In the overall scheme of things, the service does not account for a huge amount of money, but we included it in the programme because it is so critical for people. Again, we had to make a judgment call. We have not included education transport in the report; we have focused on health and social care transport. We will publish on, I think, 2 August—sorry, dates do not stick in my mind—and we will bring that report to the committee at your next meeting. You will have an opportunity to think about whether to pursue the issue and whether you want us to do any further work. That will be the opportunity to look at the report, which has some interesting findings.

I look forward to seeing it.

Colin Beattie (Midlothian North and Musselburgh) (SNP)

I, too, declare an interest as a local councillor.

The current programme includes a report on the modernising of the planning system. What is the scope of that? I am aware from my experiences that there are still considerable delays—sometimes of several years—in large projects coming through. Will that work focus on that aspect, or is it a broad approach in which you are looking at domestic planning and everything else?

Barbara Hurst

I ask Angela Cullen to pick up on that one.

Angela Cullen

We are quite far advanced with that audit, too, and we will publish the report in September. So, luckily, we already know the emerging findings in it. The work is looking at the impact of the planning legislation that was introduced in 2006 and how it has been implemented at local level. It is also considering performance on all planning applications, so it includes householder and major applications. We will also be looking at the money that is spent in the area. The report will certainly look at the timescale for approval of planning applications.

The Convener

One item that you say you want to keep under review is major transport infrastructure projects. Over the years, there has been controversy about major infrastructure projects. You mentioned the Edinburgh trams project, which I think will excite interest for some time yet. If you recall the history of that project, you will remember that Audit Scotland was involved in 2007 in preparing a report. To an extent, that gave a financial envelope for the project and, if you like, gave encouragement to politicians to proceed. The trams report was a bit different for you, because you do not normally comment in advance on projects, but there is a precedent for that.

Thinking about the Forth replacement crossing and Borders railway projects leads me to the difficulty that, often, Audit Scotland is not involved until projects are way down the line and problems develop, by which time it is generally too late to influence significant change and we can only criticise what went on, rather than influence something for the better. It is not unfair to say that some people have serious concerns that the Borders railway is, frankly, a turkey that will never be financially justified and has the capacity to get out of control, not only in project investment, but in future subsidies. Increasingly, people are expressing concerns about the cost of the Forth replacement crossing and asking whether it is a replacement or an addition. Can Audit Scotland do some work at an early stage in the development of those projects to consider whether their financial justification is right and whether the on-going development and cost controls are being done properly? Is there a way in which the committee can examine some of those issues before major problems develop, rather than having to comment only after the problems are out in the public domain?

Barbara Hurst

There are two parts to your question.

On your latter point, that is almost the cutting edge of audit. As you say, audit really is retrospective. The committee may remember the report we brought to it on some of the major projects that were currently in the process. There are a few issues there. First, we must guard against audit substituting for good management. It is not our job to manage those projects. Nevertheless, some of them involve massive sums of money. If we do not take it seriously, we could be accused, as auditors, of just coming in at the end and bayoneting the wounded—I have heard that expression previously. Of course, we do not do that.

The Commonwealth games is an interesting model. We have a series of reports that we have programmed in to consider the games throughout the process. That involves looking at the governance and at the big issues that the Parliament will want reassurance about. It is difficult to answer in full because Bob Black, the Auditor General, is not here. However, our view would be that we may be able to do something similar with some of those major projects.

The most obvious project is the Forth replacement crossing, which involves a large sum of money. However, at the moment we are keeping the project in the keep under review column, because it is rather early days and there must be something to audit. The Auditor General would very much welcome a conversation with the committee about what we can legitimately do. I use the word “legitimately” advisedly, because as I said it is not our job to manage projects. However, it probably is our job to highlight risk for the committee.

The Convener

To take the smaller of the two projects that I mentioned, the Borders railway, whose job would it be to say that the figures that have been produced are robust, that the projections are accurate and that the project has a clean bill of health?

Barbara Hurst

Angela Cullen can come in on this. Our skills lie in knowing whether the process by which those figures were arrived at was sound. I am not sure that our skills would be in second-guessing the costs themselves.

Angela Cullen

No. We would expect the project manager—whoever is the senior responsible owner for the project—to do that. It is their job to ensure that the estimates are accurate and the project planning timetable is as accurate as possible. Although we would come in and, as Barbara Hurst said, look at the process for doing that, we would not go back and recalculate all the figures, because we are not construction experts. It is difficult for us to do that. However, we have a methodology for considering the processes. We have done it before and we have reported to the committee.

Have you looked at the processes in relation to the Borders railway?

Angela Cullen

No.

Barbara Hurst

No.

Will you?

Barbara Hurst

That is for discussion. It is why we have put it in the programme. We are consulting on whether we should be doing that. If so, we would need to think carefully about how we did it.

The Convener

Those of us who have responsibility for making decisions on legislation and finance need to be assured that the processes are correct, because we will get it in the neck if something goes badly wrong further down the line. I must confess that I have major reservations about that project. I would like to know whether the processes were properly followed and whether we are moving forward with a project that is sound.

11:00

Tavish Scott

I will carry on the convener’s line of questioning. The point about process is entirely fair in the context of Audit Scotland’s role. The private sector says that 10 per cent of the estimated project cost will be spent before a private sector project is finally signed off and sanctioned. Oil and gas provide the best example of that. I have been close to a couple of projects in the area recently, and the private sector’s observation to me about the public sector is that we do not help ourselves, because the Government of the day—whether it is local government or national Government—wants to make the big announcement about the total sum, when that is not the way to do it.

Is Audit Scotland pursuing hard the point about the process in the context of the project that the convener mentioned? The issue probably applies to all projects. There is a clear private sector approach to procuring projects over a certain scale, with no final agreement on the project until 10 per cent of the estimated cost is spent, to prove that the project can work in relation to capital and revenue. Do you have such discussions in the context of capital projects?

Angela Cullen

Such a process is not in place. It is a difficult decision to make; the public sector is quite different, because many projects need parliamentary approval before they can go ahead and I assume that there needs to be some sort of estimate of the project’s cost before parliamentary approval is given. The process is different, so I am not sure how the practice of going ahead with a project and spending 10 per cent before knowing the ultimate cost could be adopted in reality in the public sector. If the Parliament thought that such an approach was appropriate, the message could be relayed to the Government and the public sector, but the approach is not currently taken. We look at the processes that are in place for estimating costs—

Tavish Scott

I am well aware that the approach is not currently taken. I took bills through the Parliament two sessions ago and I would appear in front of parliamentary committees, guessing what the sum would be. I hold up my hands and say that that was not a good process. The area needs to be looked at in depth, because if we are to do public procurement of enormous projects—and for the Forth road bridge project we are potentially talking about £1.8 billion of taxpayers’ money—we have to be better at it. If the Parliament has to take a raincheck on knowing exactly what the figures are, thereby gaining more by achieving a real project cost, the Parliament’s interests and, more to the point, taxpayers’ interests will be protected.

Barbara Hurst

May I pick up on the point about the report that we did on the trams in 2007, just to get this on the record? Some of our findings have been slightly misrepresented in various places. We did a limited piece of work, which looked at the governance arrangements at that time. We did not look at a whole range of issues to do with funding, or anything to do with that. I wanted to put in context what we did on the trams at that time.

Willie Coffey

We have to be careful. As Barbara Hurst said, our role is not to step into the process and begin to manage projects for organisations. However, surely Audit Scotland’s work and the feedback that is given must start to pay dividends in major capital projects, in the context of closing the loop and learning from mistakes. In Public Audit Committee meetings in the previous session of the Parliament, I recall that we said that we want more effort to be put into the early stages of project planning, to ensure that financial planning is rigorous and can stand up to scrutiny by whoever is involved in the project’s management. I hope that the work will pay dividends in future, as projects are rolled out.

Thank you. This is a suitable point at which to draw the discussion to a close. I thank Barbara Hurst and Angela Cullen for their contributions.