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Meeting of the Commission
Meeting date: 14 December 2022
Colin Beattie
Agenda item 3 is consideration of Audit Scotland’s budget proposal for 2023-24. Members have a copy of the budget proposal in their papers. We have the same witnesses for this agenda item as we did for the previous one and, again, I will invite Professor Alan Alexander followed by the Auditor General to make any introductory remarks that they wish.
Meeting of the Commission
Meeting date: 14 December 2022
Colin Beattie
Since you have drawn our attention to appendix 1, I note that legal and professional fees seem to have gone up substantially.
Meeting of the Commission
Meeting date: 14 December 2022
Colin Beattie
Okay. If members have no other questions to ask at this point, I will conclude the evidence-taking session by thanking everybody, the witnesses in particular, for attending today.
That concludes the public part of the meeting. Members may want a couple of minutes for a comfort break before we crack on with the private session.
So I do not forget, I wish all the witnesses a happy Christmas and a great new year. All the best.
12:26 Meeting continued in private until 12:52.Meeting of the Commission
Meeting date: 14 December 2022
Colin Beattie
Yes, but they went up to £840,000 from £600,000-odd.
Meeting of the Commission
Meeting date: 14 December 2022
Colin Beattie
Excellent. I will ask the first question on the budget revision. The commission is aware that non-cash pension accounting arrangements have arisen in previous years. On the Lothian Pension Fund, what discussions have you had with the Scottish Government to confirm that previously agreed arrangements with HM Treasury are still in place and will meet this pension adjustment?
Meeting of the Commission
Meeting date: 14 December 2022
Colin Beattie
It is not a huge contingency, given all the risks out there. Mark Ruskell has a supplementary question.
Meeting of the Commission
Meeting date: 14 December 2022
Colin Beattie
I will bring in Richard Leonard, who has a supplementary question.
Meeting of the Commission
Meeting date: 14 December 2022
Colin Beattie
How much is the contingency that you are retaining, which you hope to dip into if you have to go a bit higher on pay next time?
Meeting of the Commission
Meeting date: 14 December 2022
Colin Beattie
Do any other commission members wish to ask any questions? Auditor General, do you want to add anything to what you have already said?
Meeting of the Commission
Meeting date: 14 December 2022
Colin Beattie
Thank you. I will go straight into questions, the first of which is a fairly obvious one. There are significant cost pressures identified in the 2023-24 budget proposal, particularly in the way of cost of living pay increases for in-house staff. You are looking to uplift to the April 2022 pay award an amount of £658,000 and for a further provision of £615,000 for the April 2023 pay award. Why are two years of pay awards required in the 2023-24 budget proposal? We assume that there was provision in the 2022-23 budget proposal and you have not sought further cash for that year. How does that work?