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 66 contributions
Scottish Commission for Public Audit [Draft]
Meeting date: 18 September 2026
Miles Briggs
Thank you, Auditor General. I will begin with some questions specifically about risk management. What are the three most likely risks for Audit Scotland in the next year or two? What causes greatest concern to the board and to your executive team?
Scottish Commission for Public Audit [Draft]
Meeting date: 18 September 2026
Miles Briggs
I welcome to the meeting David Jeffcoat, who is a partner, and Jillian So, who is an audit and accounts manager, at the TC Group. Would you like to make any comments before we move to questions?
Scottish Commission for Public Audit [Draft]
Meeting date: 18 September 2026
Miles Briggs
Thank you. That was very thorough, and you covered a lot of the questions that I had noted down, which is good. You mentioned two minor adjustments. Will you outline what they were in relation to?
Scottish Commission for Public Audit [Draft]
Meeting date: 18 September 2026
Miles Briggs
Kate Nevens has a follow-up question.
Scottish Commission for Public Audit [Draft]
Meeting date: 18 September 2026
Miles Briggs
That is helpful. Thanks very much.
I will open up the session to questions from other members. I invite the deputy chair to come in.
Scottish Commission for Public Audit [Draft]
Meeting date: 18 September 2026
Miles Briggs
Under the fourth item on our agenda, we will take evidence on Audit Scotland’s annual report and accounts for the year to 31 March 2026 and the auditor’s report on the accounts. Members can find copies of those documents, as well as a management letter from the TC Group, in paper 2 of their meeting papers.
I welcome Colin Crosby, the chair of the board of Audit Scotland; Stephen Boyle, the Auditor General for Scotland; Vicki Bibby, Audit Scotland’s chief operating officer; and Waqas Sanawar, Audit Scotland’s head of finance.
I understand that this is the final meeting of the commission that Colin Crosby will attend before his term of office ends. I express the commission’s thanks to him for all his hard work during his term in office.
I also put on the record our thanks to Andy Munro, Audit Scotland’s head of internal audit, who has been an adviser to the commission over the past few sessions of the Parliament, for all his help and support.
I invite Colin Crosby and the Auditor General to make short introductory statements.
Scottish Commission for Public Audit [Draft]
Meeting date: 18 September 2026
Miles Briggs
That is helpful. As members have no further questions to ask, is there anything that you would like to add, Jillian?
Scottish Commission for Public Audit [Draft]
Meeting date: 18 September 2026
Miles Briggs
Our final agenda item is on Audit Scotland’s report, “Quality of public audit in Scotland: Annual report 2025/26”.
I again welcome: Colin Crosby, chair of the board; Stephen Boyle, the Auditor General for Scotland; Vicki Bibby, the chief operating officer; and Waqas Sanawar, the head of finance, all from Audit Scotland. I also welcome Jonny Steen, director of audit quality and appointments at Audit Scotland. I thank them all for joining us today and invite Jonny Steen to make a short opening statement.
Scottish Commission for Public Audit [Draft]
Meeting date: 18 September 2026
Miles Briggs
Thank you. You have highlighted a bit the process for external organisations that are preparing for an audit. Given that many organisations will be going through that annually, have you put it to them that the new process will make it easier for your auditors to see the information that you are telling us is sometimes not prepared for them to access?
Scottish Commission for Public Audit [Draft]
Meeting date: 18 September 2026
Miles Briggs
Do you have any more questions, Kate?