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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. Session 6: 13 May 2021 to 8 April 2026
  7. Current session: 14 May 2026 to 29 October 2026
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Displaying 66 contributions

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Public Audit Committee [Draft]

“Scotland’s colleges 2026”

Meeting date: 24 September 2026

Miles Briggs

That is helpful.

The huge issue with the Office for National Statistics classification was touched on. Are there any flexibilities in that? It seems that, until we test it and see where colleges could potentially start to borrow money as institutions, there will be no flexibility for them, and things will just get worse, as we are seeing. On the ability of colleges to invest in the future, to hold reserves and to maximise their finances as they currently stand—as I say that, I am not quite sure what they could do to maximise any finances—could borrowing get them into a much better place, as with other institutions that have the power to do that?

Public Audit Committee [Draft]

“The National Fraud Initiative in Scotland 2026”

Meeting date: 24 September 2026

Miles Briggs

Reading the report, it struck me that there are organisations—specifically, the national health service—that are not involved when there would be a lot of merit in and benefit from their being involved. There will obviously be a lot of public service reform during this parliamentary session, so I would like to get your view on other organisations using the initiative, especially if we are going to move to having much larger bodies. Is it an opportunity to ensure that there are data sets and an investigative function in place early on, in order to prevent potential fraud?

Public Audit Committee [Draft]

“The National Fraud Initiative in Scotland 2026”

Meeting date: 24 September 2026

Miles Briggs

Good morning, and thank you for joining us. Tim, you mentioned universities, and I think that you said that one university has now agreed to be part of a pilot exercise. I am interested in the part of the report that states that you had invited universities to take part on a voluntary basis in the past, so it is good to hear that this might be the start of universities coming forward. Given the financial crisis that universities are facing, to what extent do you believe that participating in NFI and, potentially, identifying fraud and error in their systems would be beneficial? From your experience, what might you find?

Scottish Commission for Public Audit [Draft]

“Quality of public audit in Scotland: Annual report 2025/26”

Meeting date: 18 September 2026

Miles Briggs

You are allowed to sing your own praises.

Scottish Commission for Public Audit [Draft]

“Quality of public audit in Scotland: Annual report 2025/26”

Meeting date: 18 September 2026

Miles Briggs

Maybe we do not do that enough in Scotland, to be quite honest.

I have a final question. Earlier, we discussed the development of a potential new model for smaller audits. How would you guarantee and maintain the quality of such audits? Given what you have outlined in relation to the other UK audit bodies, are they also looking to adopt such a model? Is there a model in development that shows what that might look like in practice? It would be quite useful for us to understand what that might look like.

Scottish Commission for Public Audit [Draft]

Audit Scotland Annual Report and Accounts for the year to 31 March 2026 and Auditor’s Report on the Accounts

Meeting date: 18 September 2026

Miles Briggs

We will come on to the quality of audit under item 5, so we can perhaps explore that in questioning then.

Scottish Commission for Public Audit [Draft]

Audit Scotland Annual Report and Accounts for the year to 31 March 2026 and Auditor’s Report on the Accounts

Meeting date: 18 September 2026

Miles Briggs

I thank you very much for attending today and for your evidence. We will have a short suspension for another changeover of witnesses.

11:48

Meeting suspended.

11:51

On resuming—

Scottish Commission for Public Audit [Draft]

Audit Scotland Annual Report and Accounts for the year to 31 March 2026 and Auditor’s Report on the Accounts

Meeting date: 18 September 2026

Miles Briggs

I have a final question on information technology, which is a theme that we have touched on quite a bit. It was noted in the report that information technology costs were higher in 2025-26 than in 2024-25 by £101,000, or 49 per cent, and I wondered about the reasons for that. We have touched on quite a few examples, from cyberattacks to the potential development of AI. Will you explain the increase, and then perhaps move on to the potential future costs on IT?

Scottish Commission for Public Audit [Draft]

“Quality of public audit in Scotland: Annual report 2025/26”

Meeting date: 18 September 2026

Miles Briggs

That is helpful. You mentioned feedback. Can you outline some of the potential changes that those you audit have fed back to you? We have heard evidence today about some of the reasoning behind delays and we would like to hear about the feedback that you have had on that from different organisations.

Scottish Commission for Public Audit [Draft]

“Quality of public audit in Scotland: Annual report 2025/26”

Meeting date: 18 September 2026

Miles Briggs

Would any other members like to ask any questions?