The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1942 contributions
Public Audit Committee
Meeting date: 29 June 2023
Sharon Dowey
Would you say that Scottish Canals is in a worse position this year than it was last year?
Public Audit Committee
Meeting date: 29 June 2023
Sharon Dowey
How unusual is it for a public body to have a disclaimer on the audit opinion that is issued in respect of its annual accounts for two consecutive years?
Public Audit Committee
Meeting date: 29 June 2023
Sharon Dowey
Which specific programmes are likely to experience lower than expected spend or to require extended timeframes to achieve delivery on the scale that was originally anticipated?
Meeting of the Commission
Meeting date: 28 June 2023
Sharon Dowey
I will move on to the property portfolio. On page 24 of the annual report, Audit Scotland reports that it
“began a review of our premises to consider our future needs”.
Can you provide an update on that review of Audit Scotland’s use of its premises and a likely timescale for its completion? Could you also explain why actual rent and rate costs were less than was budgeted for and why they fell from those that were reported in the previous year?
Meeting of the Commission
Meeting date: 28 June 2023
Sharon Dowey
Do any members have any final questions?
Meeting of the Commission
Meeting date: 28 June 2023
Sharon Dowey
Are there any final questions? Mark Ruskell?
Meeting of the Commission
Meeting date: 28 June 2023
Sharon Dowey
In that case, I will finish by thanking Professor Alexander, the Auditor General, Vicki Bibby, Martin Walker and Stuart Dennis for their evidence today. We will now have a short suspension while we change witnesses.
11:17 Meeting suspended.Meeting of the Commission
Meeting date: 28 June 2023
Sharon Dowey
Thank you. I have one final question. You will have heard the evidence earlier from Audit Scotland. Is Alexander Sloan also experiencing delays to the completion of financial audits?
Meeting of the Commission
Meeting date: 28 June 2023
Sharon Dowey
I will ask about best value auditing. The report says that Audit Scotland has
“developed a new model of integrating Best Value into councils’ annual audits.”
As best value audits were performed as separate audit projects until this year, to what extent will the new model contribute to effectiveness and efficiency not just for audit teams but for audited bodies?
Meeting of the Commission
Meeting date: 28 June 2023
Sharon Dowey
Good morning. From Alexander Sloan, I welcome to the meeting David Jeffcoat, who is a partner, and Jillian So, who is an audit and accounts manager. Would you like to make an opening statement?