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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 29 January 2026
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Displaying 2922 contributions

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Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

It will be quite challenging to make the savings for the next year, given that you have made efficiency savings of £2.1 million and only £220,000 of that is recurring.

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

Previously, you talked about the introduction of the 35-hour working week. Has that been implemented, and has the impact of that been absorbed in the staff structure?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

It would be interesting to see that breakdown, because it has been a recurring issue in relation to property savings.

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

I have a couple of quick questions. Page 2 of your covering letter to the commission states:

“We are taking on a higher level of operational and financial risk in the 2026/27 proposal compared with previous years.”

The risks relating to the pay award are understood.

Paragraph 6 of the budget proposal says that, first, you would use your contingency money to meet any pressures, but you might have to come back to the commission if that was insufficient. In relation to the high level of operational and financial risk, you also highlight the vacancy factor of 5 per cent—I apologise for circling back on that. In paragraph 6, you state that the

“vacancy factor will remain a challenge”.

Those two key areas pose a high level of risk, both financial and operational. To ask the obvious question, how are you managing them?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

I turn to a slightly different aspect. Paragraph 46 of the submission says:

“Legislation requires us to broadly break even”.

What does “broadly break even” mean? Does it mean that, if you go a few hundred thousand pounds the wrong way, that is okay?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

That exhausts all the questions that we have to ask at this point. Before moving the meeting into private session, I thank Colin Crosby, the Auditor General, Vicki Bibby, Kenny Oliver and Waqas Sanawar for their evidence. Thank you, and merry Christmas.

11:12 Meeting continued in private until 11:22.  

Meeting of the Commission

Decision on Taking Business in Private

Meeting date: 11 December 2025

Colin Beattie

Good morning, and welcome to the second meeting in 2025 of the Scottish Commission for Public Audit. The first item on our agenda is a decision on whether to take an agenda item in private. Are we agreed to take item 3 in private?

Members indicated agreement.

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

The next agenda item is evidence on Audit Scotland’s budget proposal for 2026-27. Members can find a copy of the budget proposal, along with a covering letter from the Auditor General for Scotland, in paper 1 of their meeting papers.

I welcome to the meeting Stephen Boyle, the Auditor General for Scotland. I also welcome, from Audit Scotland, Colin Crosby, chair of the board; Vicki Bibby, chief operating officer; Kenny Oliver, executive director, innovation and quality; and Waqas Sanawar, head of finance. I invite Colin Crosby and then the Auditor General to make a short introductory statement.

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

Will you clarify that? Does the whole £270,000 relate to rent savings?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

In table 5 on page 18, I notice that, for local authorities, the figure for “Actual” versus the figure for “Budget” is much higher. Under “Proposed Budget”, the fees will stay at the higher rate. We have previously talked about concerns around transfer pricing. Other bodies do not seem to have as big an increase—if, indeed, they have any increase—as the local authorities. Why are local authorities paying so much more?