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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 5 May 2021
  6. Current session: 12 May 2021 to 8 May 2025
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Displaying 1114 contributions

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Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

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

Section 22 Report: “The 2021/22 audit of Scottish Canals”

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

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Sharon Dowey

This is the second year in a row that the auditor has issued a disclaimer on the audit opinion. Is it correct to state that, in 2020-21, the auditor’s concerns arose from assets that had not been valued and that this year’s concerns are related to a lack of audit evidence to support the valuations that have since taken place?

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

Sharon Dowey

Thank you for that. I will now open up the session to questions from members.

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

Sharon Dowey

As no other member has any questions, I thank David Jeffcoat and Jillian So for their evidence. We move into private session.

11:28 Meeting continued in private until 11:35.  

Meeting of the Commission

Decision on Taking Business in Private

Meeting date: 28 June 2023

Sharon Dowey

Good morning, and welcome to the first meeting in 2023 of the Scottish Commission for Public Audit.

We have received apologies from Colin Beattie. As deputy chair, I will chair the meeting in his absence.

The first item on the agenda is to decide whether to take agenda item 3 in private. Do members agree to do so?

Members indicated agreement.

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

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?

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

Sharon Dowey

The SCPA welcomes the positive audit report that has been received from Alexander Sloan CA and the unmodified audit opinion that has been placed in Audit Scotland’s 2022-23 annual report and accounts. For completeness and for the Official Report, can you confirm that you have received all the necessary information and explanations that you require to form your opinion on the financial statements?

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

Sharon Dowey

Can you confirm that you are content with the judgments that have been made by Audit Scotland and the disclosure of those in the annual audit and accounts?

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

Sharon Dowey

Under agenda item 2, we will take evidence on Audit Scotland’s annual report and accounts for the year to 31 March 2023 and the auditor’s report on the accounts.

I welcome to the meeting our witnesses from Audit Scotland: Professor Alan Alexander is chair of the board; Stephen Boyle is the Auditor General for Scotland; Vicki Bibby is its chief operating officer; Martin Walker is the director of corporate support; and Stuart Dennis is the corporate finance manager.

I invite Professor Alexander and the Auditor General to make short introductory statements.