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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 7 May 2025
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Displaying 1114 contributions

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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

Do any members have any final questions?

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

Are there any final questions? Mark Ruskell?

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

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.  

11:20 On resuming—  

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. 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

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

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

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

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?

Public Audit Committee

Written Authority: Completion of Vessel 802

Meeting date: 22 June 2023

Sharon Dowey

Who requested the Teneo report and how long did it take to complete?

Public Audit Committee

Written Authority: Completion of Vessel 802

Meeting date: 22 June 2023

Sharon Dowey

The report was asked for in September 2022.

Public Audit Committee

Written Authority: Completion of Vessel 802

Meeting date: 22 June 2023

Sharon Dowey

There have obviously been issues with the costs for quite a few years. Has anybody asked for a report on value for money to be done previously?

Public Audit Committee

Written Authority: Completion of Vessel 802

Meeting date: 22 June 2023

Sharon Dowey

Was any advice given in the past that it would not be value for money to complete vessel 802?