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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 11 December 2025
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Displaying 2792 contributions

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Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

Will there be a change to the profile of efficiency savings, given what you say? The savings here of £1.5 million came from staff costs, travel and subsistence. If what you say is correct, going forward, that will become more challenging because you will have to look at other areas.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

Thank you for those statements. We will now move to questions.

I will start with a question on Audit Scotland’s resource outturn for 2024-25. The table on page 28 of the annual report shows that Audit Scotland’s total operating expenditure was underspent in 2024-25 by £1.96 million against its 2024-25 budget proposal of £13.589 million. Page 3 states:

“Year-end pension scheme adjustments accounted for £1.7 million of the underspend”

and that £0.2 million related to international financial reporting standards 16 lease capital, giving an operational underspend of £100,000.

The report also says that people costs were underspent by £569,000. It states on page 29 that that is mainly due to preparing for the planned increase in vacancy target from 2 to 5 per cent.

Will you give us more detail on the separate factors that have contributed to the reported underspend?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

So the decision whether to do the audit remotely sits with the team.

Meeting of the Commission

“Quality of public audit in Scotland: Annual report 2024/25”

Meeting date: 23 June 2025

Colin Beattie

Thank you very much for that. At this point we will draw the meeting to a close. I thank Colin Crosby, the Auditor General, Vicki Bibby and Owen Smith for their evidence.

I close this meeting and wish everyone a great summer recess.

Meeting closed at 12:30.  

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

How is the need to manage the vacancy target to help achieve your budget impacting on the operation of Audit Scotland?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

Good morning, everyone. Welcome to the first meeting in 2025 of the Scottish Commission for Public Audit. We have received apologies from Daniel Johnson.

The first agenda item is to take evidence on Audit Scotland’s annual report and accounts for the year to 31 March 2025, as well the auditor’s report on the accounts. Members can find copies of those documents, as well as a management letter from Alexander Sloan LLP, in paper 1 of the meeting papers.

From Audit Scotland, I welcome Colin Crosby, who is the chair of the board; Stephen Boyle, who is the Auditor General for Scotland; Vicki Bibby, who is the chief operating officer; and Stuart Dennis, who is the corporate finance manager. I understand that this is the last meeting of the commission that Stuart Dennis will attend as he is due to retire soon. I express the commission’s thanks to him for his work over the years, and wish him a long and happy retirement.

I invite Colin Crosby and the Auditor General to make short introductory statements.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

You said that managing the vacancy levels has no impact on operational efficiency and so on. Does that imply that you do not actually need these extra bodies, to ask an obvious question?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

Was that the first one?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

As no members have any questions, I thank David Jeffcoat and Jillian So for being here today. We will have a short suspension for a changeover of witnesses.

11:50 Meeting suspended.  

11:52 On resuming—  

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

I will ask a daft question. Page 21 says:

“We completed changes to our physical workplaces by reducing the size of our Edinburgh office, while creating more space in Glasgow. This will deliver £2.2 million in savings”.

Why not Paisley instead of Glasgow—or Livingston, where it would be even cheaper?