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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 1 January 2026
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Displaying 2845 contributions

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Meeting of the Commission

Decision on Taking Business in Private

Meeting date: 11 December 2023

Colin Beattie

Good morning, and welcome to the second meeting in 2023 of the Scottish Commission for Public Audit. Two of our members—Sharon Dowey and Mark Ruskell—are attending remotely.

The first item on the agenda is to decide whether to take agenda items 3 and 4 in private. Do members agree to do so?

Members indicated agreement.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

The second item on our agenda is to take evidence on Audit Scotland’s budget proposal for 2024-25. Members can find a copy of the budget proposal, along with a covering letter from the Auditor General, in paper 1 of the meeting papers.

I welcome to the meeting Stephen Boyle, Auditor General for Scotland; Alan Alexander, chair of the board of Audit Scotland; and, from Audit Scotland, Martin Walker, director of corporate support, and Stuart Dennis, corporate finance manager.

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

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

While you are on the issue of travel and subsistence, your proposed budget for that is £402,000 and your budget for it last year was £496,000. It is interesting that there is no comparison with the actual for 2023-24. What is the actual for 2023-24?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

Okay. I will now bring in Richard Leonard.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

You are still in that year, so you do not have a figure.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

Are all the audited bodies audited on the basis of three invoices a year?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

On the back of Sharon Dowey’s questions, how have the delayed audits and changed deadlines impacted on cash flow? Where do they place you?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

Substantially?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

That is certainly worth considering. As you say, it seems to be an extremely important area that we need to explore.

I want to look at the related costs. My understanding is that, in the budget figures for next year, £148,000 is included for the initial stages of the project. However, on page 12 of the proposal, paragraph 48, which is on your budget projections, says that “At this stage”, that figure

“does not include the potential additional requirement to meet demand arising from the audit modernisation project.”

That implies that the 2025-26 and 2026-27 figures that you show do not reflect the potential costs of the modernisation project.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Colin Beattie

I would like to pick up on one or two points from our discussion. You said that the expectation is that what might be payable on pensions will be lower in the future, presumably because of bond yield changes and so on. I presume that the accounting for that will simply be a reduced contribution.