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
Meeting of the Commission
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
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.Meeting of the Commission
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
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?
Meeting of the Commission
Meeting date: 23 June 2025
Colin Beattie
As I said, I have one or two points for clarification. We have talked about travel and subsistence and, in the past, we have used that as an indicator for remote working on audit. There is a small increase over last year, but substantially it remains a low figure. Can you give an indication of the percentage of audits that are now being done remotely? Has that become embedded in your processes? What are the risks?
Meeting of the Commission
Meeting date: 23 June 2025
Colin Beattie
I am still looking at staff. Page 51 shows that the turnover rate for staff has continued to increase year on year, from 9.02 per cent in 2022-23, to 9.33 per cent in 2023-24 and to 10.09 per cent in 2024-25. What are the reasons behind that?
11:30Meeting of the Commission
Meeting date: 23 June 2025
Colin Beattie
I am looking at page 49. It is hard to tell how far this affects the five who are at the top, but I see that, in 2023-24, there was an 8 per cent increase in what the highest-paid individual was paid and a 6 per cent increase this past year. However, staff this year got 2.5 per cent. Was there some element of salary compression in there that had to be adjusted?
Meeting of the Commission
Meeting date: 23 June 2025
Colin Beattie
How does managing your recurring costs by managing vacancy levels equate with the substantial increase in the cost of temporary staff? That seems like you are saving with one hand and paying out with the other.
Meeting of the Commission
Meeting date: 23 June 2025
Colin Beattie
I have one final question. Under “Other provisions” on page 91, the report says that
“In financial year 2021/22, a provision was raised to meet a legal obligation to rebate audit fees for an element of our ‘pooled cost’ charges.”
It goes on to say the obligation was “released” in 2024-25. Can you remind me what that was?
Meeting of the Commission
Meeting date: 23 June 2025
Colin Beattie
Page 29 of the report says:
“Most savings came from staff costs, travel and subsistence.”
Vacancy level management is one thing, but it is anticipated that travel and subsistence will also provide savings.