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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 22 December 2025
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Displaying 2845 contributions

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Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Colin Beattie

It is in note 9, on page 86. I am just asking whether you are content with the judgments that were made.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Colin Beattie

Okay. Do members have any questions?

Meeting of the Commission

“Quality of public audit in Scotland: Annual report 2023/24”

Meeting date: 24 June 2024

Colin Beattie

I will bring in Mark Ruskell.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Colin Beattie

When was the application made to the Government for that additional funding, or notional funding?

Meeting of the Commission

“Quality of public audit in Scotland: Annual report 2023/24”

Meeting date: 24 June 2024

Colin Beattie

Before Owen Smith gives us information, it might be interesting to note that the audit quality survey results for the audit services group have declined from 2022-23 levels, and they are in a low position compared with those for other audit providers. It might be good to touch on that.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Colin Beattie

I have one or two random questions. Given the number of vacancies that Audit Scotland has reported and the recruitment challenges that you have previously noted, can you explain the decision to approve an early release at a cost of £75,000?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Colin Beattie

You have reported that there are a number of vacancies, and you have previously stated that the organisation faces issues with recruitment. How does that fit with the decision to approve an early release at a cost of £75,000?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Colin Beattie

Accounting judgments require detailed consideration and scrutiny by auditors. Can you confirm that you are content with the judgments that were made by Audit Scotland and the disclosure of those in the annual report and accounts? I mention that in the context of work in progress. Note 9, on page 86, refers to work in progress of £1.9 million. That is included as a judgment of work completed but not yet charged to audit bodies. There are significant sums involved.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Colin Beattie

As there are no further questions from members, I thank the witnesses for their attendance of this portion of the meeting, and I call for a short suspension so that we can change witnesses.

11:30 Meeting suspended.  

11:32 On resuming—  

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Colin Beattie

You touched on adjustments to the accounts. On page 8 of your audit report, you set out the adjustments that were identified in the audit and processed in the financial statements. One of the entries was for £114,000 and has an impact on Audit Scotland’s expenditure. Will you explain the basis of that adjustment and how it was identified?