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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 30 November 2025
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Displaying 3519 contributions

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Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

We are still in the age of sticks and not carrots.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

Yes, and then I will go on to my next question.

The reason why we are interested in those costs is because, from one year to the next, there is a massive increase of 57.5 per cent. That sounds massive. Does that tell us that there has been a failure in the preceding period? It sounds a lot more than an adjustment; it sounds like a substantial leap in the fees that are charged to FE colleges.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

Okay. You have described that the increase will meet the salary of a controller of audit. What is the rest of the additional expenditure for?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

You say that it is tangled up, but a lot of the work that you do either is work that you commission Audit Scotland to do or is badged as a joint report.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

As a commission, we have a strategic interest in the relationship between the Accounts Commission and Audit Scotland. You talk about pulling apart. It is not a separation that we are talking about, is it?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

I have one final process question. I presume that this is the will of the Government minister who is responsible for local government. How does that work in the environment of the Audit Scotland board, for example? Does the minister sit on the board or is a directive issued to the board? Are you the missionary for the minister on that board, Mr Moyes?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

Okay. I will ask the Auditor General or Alan Alexander if they want to come in. For completeness, is the discussion that you have had with the minister a matter of public record? Is it minuted, for example?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

Can I move on to another area that we want to ask about? Reference is made in the proposal to efficiency improvements. In paragraph 19 on page 8, the proposal says:

“Action has already been implemented to secure efficiency improvements in the delivery of audit work, particularly in relation to financial statements audits.”

Will you describe some of the features of those efficiency improvements and how they relate to the fees charged to the bodies that are being audited?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

That would be useful.

I will move on to another area on which we want to challenge you a little. On page 6, paragraph 10 summarises the net increase that you are looking for. Roughly £563,000 is the net additional figure that you are looking for in uplift from the Parliament. By my calculations, about half of that is as a result of an increase in funding support to the Accounts Commission. Could you maybe elaborate on why that significant increase is there?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Richard Leonard

I presume that there is currently a resource in Audit Scotland—that is where the post has resided, although I do not know what the current configuration is.