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.
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Meeting of the Commission
Meeting date: 11 December 2023
Colin Beattie
You mentioned travel and, indeed, travel costs have reduced over the years. However, from memory, I think that you are talking about a £95,000 increase in travel costs this year.
10:45Meeting of the Commission
Meeting date: 11 December 2023
Colin Beattie
Thank you for that. We are in a fairly challenging financial situation in the public sector, and I know that members will be keen to look fairly closely at the 8.4 per cent overall increase that Audit Scotland is proposing. It would not be wrong to say that, in general, increases in the public sector are fairly limited at the moment, with many thinking that, if they get any increase or even a non-increase, they have come out well. All that should come out during the questioning today, and I hope that we will get to a conclusion on that.
Let me start with the first question. We welcome the fact that you did not look for additional revenue funding in 2023-24 in the spring budget revision, but can you tell me what steps you took to identify the significant efficiency savings that have been used to alleviate staff cost pressures and to fund capital investments, particularly in view of the extent of the challenges and risks to the 2023-24 budget, which you previously reported to the commission?
Meeting of the Commission
Meeting date: 11 December 2023
Colin Beattie
I will hunt through for that later.
Will you apply the same measures in 2024-25 that you have taken in 2023-24 in relation to cost management?
Meeting of the Commission
Meeting date: 11 December 2023
Colin Beattie
I turn to the national fraud initiative, which you have already touched on. You mentioned some of the savings that have been achieved over a period. To what extent do you examine the benefits and outcomes of the initiative to ensure that we get value for money and that the value of the savings generated continues to merit the time and effort that is invested in it, both in Scotland and across the UK? I recall that a number of bodies—housing associations and suchlike—do not take part in the initiative. Has any move been made to bring them in? Obviously, the more organisations that are part of the initiative, the more effective and cost-effective it will be.
Meeting of the Commission
Meeting date: 11 December 2023
Colin Beattie
That would be interesting.
Meeting of the Commission
Meeting date: 11 December 2023
Colin Beattie
Paragraph 75 on page 15 says:
“Other operating costs are ... (9.3%) higher in the ... 2024/25 budget compared to the approved 2023/24 budget.”
Given that we do not have the actuals for 2023-24, do you have any comment on how we are performing in comparison with the budget?
Meeting of the Commission
Meeting date: 11 December 2023
Colin Beattie
That would be useful. Having the actual figures to set against the proposed budget for 2024-25 makes more sense to us than looking at the previous year’s budget.
Meeting of the Commission
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
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
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?