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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 16 March 2026
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Displaying 3016 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

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?

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.