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Chamber and committees

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 5 April 2026
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Meeting of the Commission

Audit Scotland Spring Budget Revision 2022-23

Meeting date: 14 December 2022

Sharon Dowey

In paragraph 16 on page 3, Audit Scotland states:

“The expectation of continuing low interest rates in the next few years will lead to large accounting adjustments in 2023/24 and beyond. In such circumstances further requests for budget revisions to meet additional pension charge adjustments will be required in the future.”

Given recent interest rate increases, what impact do you anticipate on future pension charge adjustments?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Sharon Dowey

Audit Scotland is required to directly charge certain audited bodies but relies on the Parliament to fund audit work for those bodies that it cannot bill directly. In paragraph 70, Audit Scotland states that it requires to increase fees by 19.4 per cent to break even. Could you explain the difference between the increase in fees to be billed for chargeable audits versus the resource sought from the Parliament that is used to meet the costs of non-chargeable audits, which is only a 4.8 per cent increase? That is quite a significant difference.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Sharon Dowey

Further analysis of the increase in fees is provided in appendix 3 on page 23. Audit fees to be charged to further education colleges are expected to increase by 57.5 per cent from 2022-23 to 2023-24. Can you explain why there will be such a significant increase in the fees to be paid by that sector in particular?

Meeting of the Parliament

Portfolio Question Time

Meeting date: 14 December 2022

Sharon Dowey

The Deputy First Minister cannot claim that an enormous underspend of £2 billion made no difference to Scotland’s recovery from Covid.

However, let us now focus on making sure that this does not happen again. The Auditor General, Stephen Boyle, has called for greater transparency around the Government’s spending. He has said that the Government’s accounts

“do not tell us the full picture”,

and he wants to see a “single public sector account”.

Last week, the Deputy First Minister deflected and refused to give a straight answer. Can the public now have a clear decision? Will the Scottish National Party Government be more transparent with its spending or not?

Public Audit Committee

Major Information and Communications Technology Projects

Meeting date: 8 December 2022

Sharon Dowey

You said that the system did not crash, but the person in the street who did not get access would have thought that it had. Did you not expect to get everybody applying for that payment at the same time? It was widely advertised in advance, and we were all told to advertise it on social media. You would have been expecting to have 150,000 applications. Should you not therefore have done things in a different way?

Public Audit Committee

Major Information and Communications Technology Projects

Meeting date: 8 December 2022

Sharon Dowey

So none of it is automatic.

Public Audit Committee

Major Information and Communications Technology Projects

Meeting date: 8 December 2022

Sharon Dowey

Do you know what the uptake has been from people who are eligible?

Public Audit Committee

Major Information and Communications Technology Projects

Meeting date: 8 December 2022

Sharon Dowey

You touched on data collection in responding to Colin Beattie’s questions. Obviously, there is a cost of living crisis, and we continually hear about people not claiming benefits that they are entitled to. Where are we with data collection for the new social security system to make sure that people who are entitled to benefits can get them automatically rather than having to click on links or SMS messages on the day that the new benefits go live?

Public Audit Committee

Major Information and Communications Technology Projects

Meeting date: 8 December 2022

Sharon Dowey

On the reverse side, you mentioned fraud, for example. Is there something in place in the new system to make sure that benefits stop when people are not eligible to receive them—if, for example, they go into full-time employment or their children reach a certain age?

Public Audit Committee

Major Information and Communications Technology Projects

Meeting date: 8 December 2022

Sharon Dowey

Good morning. I want to ask you about Social Security Scotland. So far, it seems to have been classed as a good-news story as far as systems are concerned. However, on day 1 of the launch of the new Scottish child payment, the system crashed. Can you tell us a bit more about what happened and about any learning that you have taken from that?

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