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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

Accounting judgments require detailed consideration and scrutiny by auditors. Can you confirm that you are content with the judgments made by Audit Scotland and the disclosure of those in the annual report and accounts?

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

Before others come in, I have a question. If there was no credit from pensions, what would be the underlying status?

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 believe that you did a remote audit.

Meeting of the Commission

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

Meeting date: 23 June 2025

Colin Beattie

You are quite correct. Time is tight, and I ask for questions and answers to be tight, too.

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 have a few questions but first I ask members whether they have any follow-on questions .

Meeting of the Commission

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

Meeting date: 23 June 2025

Colin Beattie

Under agenda item 2, our final evidence session this morning is on Audit Scotland’s “Quality of public audit in Scotland: Annual report 2024/25”. From Audit Scotland, I welcome back to the meeting Colin Crosby, chair of the board; Stephen Boyle, Auditor General for Scotland; Vicki Bibby, chief operating officer; and Owen Smith, interim audit director for audit quality and appointments. I open up the session to questions from members.

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

Continuing on some of that trend, I noticed that Audit Scotland is a relatively small body but has five officers who are paid in excess of £100,000, which is the magic figure that people look at these days. Is that disproportionate?

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.

As members have no further questions that they would like to ask, I thank Colin Crosby, the Auditor General, Vicki Bibby and Stuart Dennis for their evidence this morning. We will probably have a few follow-up questions to write to you with in due course.

I will suspend the meeting to allow a changeover of witnesses and to take a five-minute break.

11:36 Meeting suspended.  

11:43 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

From Alexander Sloan, I welcome to the meeting David Jeffcoat, who is a partner, and Jillian So, who is the audit and accounts manager. I do not know whether either of you wants to make any comments at the beginning.

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

Surely that makes it quite difficult to budget. If ad hoc decisions are being taken by the audit teams, how do you get any accuracy in your budgeting?