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: 22 June 2022
Colin Beattie
I have, as you might expect, one or two final questions.
First, you have highlighted that remote audit is 25 per cent more expensive. To what extent can you recover any of that money from those being audited, and to what extent is it being written off against the additional budget resources that the Government has allocated to you?
Meeting of the Commission
Meeting date: 22 June 2022
Colin Beattie
To what extent did you look at the 25 per cent additional costs of Audit Scotland’s remote audits and the impact of that?
Meeting of the Commission
Meeting date: 22 June 2022
Colin Beattie
I welcome David Jeffcoat, who is a partner at Alexander Sloan.
There are just a couple of formal questions to ask. For completeness and for the Official Report, will you confirm that Alexander Sloan has received all the necessary information and explanations that it requires in order to form its opinion on the financial statements?
Meeting of the Commission
Meeting date: 22 June 2022
Colin Beattie
Absolutely.
Meeting of the Commission
Meeting date: 22 June 2022
Colin Beattie
None of those additional costs go against the additional budget that was granted by the Scottish Government. Is that correct? I see the witnesses nodding—good.
I have a couple of other things to ask. Some of the expenditure, such as on staff recruitment costs, is a bit higher. We have talked about staff recruitment. When I look at Audit Scotland, there are several factors that might cause concern if it was another organisation. First, you have lost most of your senior staff. Secondly, your staff turnover is substantial and, thirdly, a substantial number of additional trainees have been taken on. Is there anything there that should cause us concern?
Meeting of the Commission
Meeting date: 22 June 2022
Colin Beattie
Were you satisfied with the deployment of the funds?
Meeting of the Commission
Meeting date: 22 June 2022
Colin Beattie
Good morning and welcome to the first meeting in 2022 of the Scottish Commission for Public Audit. I remind members and witnesses to be concise and to the point in their questions and answers, because that will be very helpful time-wise. I ask that everyone ensures that their electronic mobile devices are switched to silent.
Agenda item 1, which is the only item on our agenda today, is consideration of Audit Scotland’s annual report and accounts for the year to 31 March 2022 and the auditor’s report on the accounts. Members have copies of those documents, as well as a management letter from Alexander Sloan, in their meeting papers.
I welcome to the meeting Professor Alan Alexander, chair of the board of Audit Scotland; Stephen Boyle, the Auditor General for Scotland and the accountable officer for Audit Scotland; Martin Walker, acting director of corporate services at Audit Scotland; and Stuart Dennis, corporate finance manager at Audit Scotland.
I ask, first, Alan Alexander and then the Auditor General to make short introductory statements.
Meeting of the Commission
Meeting date: 22 June 2022
Colin Beattie
It is still mentioned in this year’s accounts.
Meeting of the Commission
Meeting date: 22 June 2022
Colin Beattie
How did you analyse the disposal of the substantial additional funds that the Scottish Government gave to Audit Scotland? Did you analyse their disposal?
Meeting of the Commission
Meeting date: 22 June 2022
Colin Beattie
So it is not actually a final figure.