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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 13 September 2025
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Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

So it is not actually a final figure.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

In that case, I close the meeting. I thank everybody for attending the Scottish Commission for Public Audit.

Meeting closed at 13:04.  

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

It was not just that. We understand the pension costs, and they are not revenue related. The revenue-related costs that Audit Scotland received in addition were, if I remember correctly, fairly close to a record in terms of the size of the increase that it received.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

The issue is more about the money that derived from Covid-19 and how it was deployed in the business. Like any other business, Audit Scotland presumably received furlough pay and so on. How is that all dealt with? How much did you receive? Those are the sorts of things that we are looking at. That is what we discussed last year.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

Is it only those three posts that represent the budget overspend of £97,000?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

Just to be clear, are you saying that that 25 per cent additional cost takes into account the savings on travel and so forth against the additional time taken to carry out the audit?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

We can.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

I will talk about what you have highlighted. In the accounts, you have work in progress of about £1.5 million. Obviously, that is money that you have not received. I presume that part of the extra funds that came through last year for you was used to help your cash flow to bridge that gap until you get the money in and that that money will come to you in the not-too-distant future as you catch up, so you will have a surplus at that point. I also presume that, leaving aside the possibility that you might make another proposal for more money at the end of the year—we will deal with that when it comes—that surplus will go back to the Scottish Government’s consolidated fund.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

What I ask is that, at the end of the year, when you make the budget calculations that you will then bring to the commission, you make it absolutely clear how that money is being treated, how much is still needed for cash flow and how much is going back into the consolidated fund. If, at that point, you have to ask for additional funds, we will have to look at that as a separate issue.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Colin Beattie

But the 25 per cent is a net figure.