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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
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Displaying 3919 contributions

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Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Richard Leonard

Other members of the commission might also have questions on staffing, but I want to move on to another area: the future of public audit model. In paragraph 35 of your submission, you talk about a

“root-and-branch review of public audit”.

Do you anticipate that that will deliver savings?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Richard Leonard

So that I understand how it works, is there a default position? Is it automatic that the filling of a vacancy is delayed? Or are some positions so important to the organisation that you would begin recruitment straight away? If you reached a 10 per cent vacancy factor during the 10th month of the year and people left at that point, would you recruit immediately? How does the dynamic of that work?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Richard Leonard

Okay. My final question is on the balance that you have at the moment. Auditor General, you have already referred to the fact that private firms carry out around about a third of the public audit work in Scotland. What does your current market intelligence tell you about that? We have heard before that there might be some increase in the costs that the private sector would expect to enjoy in carrying that work out. You said that you expect to enter the next five-year cycle in 2027-28, which is not too far away. At this stage, what are you doing to understand where the market is and consider whether there are different options that the board, led by Mr Crosby, will need to consider?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Richard Leonard

I take that point completely.

Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

Again, just for the record, the September letter was submitted to us on 1 December. Her 1 December submission not only attaches the September letter—about the pre-publication review of the clearance draft—but clearly reinforces the views that were in that September letter. She uses expressions such as:

“Although I agree with several of the recommendations, overall, I believe both the performance audit and the subsequent Report are missed opportunities.”

I will invite Colin Beattie to put some questions to you.

Public Audit Committee

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

You will understand that we are here this morning primarily to discuss the report produced by the Auditor General and the Accounts Commission, but if you wish to refer to other reports, we will, of course, listen.

Mr McKinlay, from the point of view of The Promise Scotland, do you accept the findings and recommendations of the report?

Public Audit Committee

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

Sorry—are you saying that those are not general criticisms that you are making of the implementation of the Promise?

Public Audit Committee

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

You will know better than most, Mr McKinlay, that there is a process involved in the production of one of these reports. I think that Ms Duncan refers to it in her letter of 4 September, which she has kindly shared with us and in which she talks about a “clearance draft”. She has given commentary on a clearance draft, pre-publication, as part of the process in which the Auditor General and the Accounts Commission very nobly invite the organisations that they are reporting on to give them any comment, presumably to fact-check and so on.

Public Audit Committee

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

I am rather surprised at the analysis that, if you have a timeframe of 12 months for a review, it means that everyone is sidetracked into doing only that for 12 months. The whole basis of the Promise is meeting a promise by 2030. That is based on a date target, is it not?

Public Audit Committee

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

Okay—thank you.

I said earlier that one of our committee members—Joe FitzPatrick—will be putting his questions to you via videolink, and I now invite him to ask his questions.