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.
Displaying 3016 contributions
Public Audit Committee [Draft]
Meeting date: 25 June 2025
Colin Beattie
I have one last question. You have emphasised that you operate independently of the Scottish Government in pursuing your missions. For the record, are you absolutely satisfied that you have no interference from the Government and that you have complete operational independence and freedom, within the constraints of the missions, as far as your investments are concerned?
Public Audit Committee [Draft]
Meeting date: 25 June 2025
Colin Beattie
It would be.
Meeting of the Commission
Meeting date: 23 June 2025
Colin Beattie
Thank you. I have one or two fairly formal questions. You touched on this already but, for completeness and for the Official Report, can you confirm that you have received all the necessary information and explanations that you require to form your opinion on the financial statements?
Meeting of the Commission
Meeting date: 23 June 2025
Colin Beattie
On page 8 of your audit report, you set out potential adjustments to the financial statements that were identified by the audit process. One of the entries is for £180,000 and has an impact on Audit Scotland’s expenditure. Will you explain the basis of that adjustment and how it was identified?
Meeting of the Commission
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
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
Meeting date: 23 June 2025
Colin Beattie
So the decision whether to do the audit remotely sits with the team.
Meeting of the Commission
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
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
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.