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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 5 May 2021
  6. Current session: 12 May 2021 to 31 May 2025
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Displaying 3180 contributions

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Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Richard Leonard

We have identified the need for follow-up instead of just having a one-day inquiry into an organisation’s performance before everyone moves on, and we are keen to work with you to ensure that we are regularly updated on progress that is being made.

We move to questions from Craig Hoy.

Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Richard Leonard

Yes. I was going to say that we should build that issue into our work programme and return to it, because it is clearly a matter of concern and interest. Auditor General, is there a register of public bodies in Scotland that take part, or that do not take part, in the national fraud initiative?

Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Richard Leonard

We are coming towards the end of the meeting. You talked about agility.

You have explained in your written report about the move towards blogs and briefings. In the past two decades, Audit Scotland has built up a powerful reputation for being authoritative and forensic, and for making evidence-led recommendations. How will you safeguard that reputation in a world of blogs and briefings? How do you see the mechanism for referring work to the committee working? Can you assure us that there will be ample opportunity for us to work with you and to scrutinise the issues that you uncover using those routes?

Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Richard Leonard

I turn to the main item of business, which is a chance for us to consider Audit Scotland’s strategic priorities and future work programme. I welcome our witnesses. We have with us Stephen Boyle, who is the Auditor General for Scotland, and via videolink, Mark Roberts, who is audit director at Audit Scotland.

Before I move to questions from the committee, I thank Stephen Boyle for providing a written report and ask him to give us a short presentation to outline the strategic priorities of Audit Scotland and its future work programme.

Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Richard Leonard

I think that some of us are maybe more concerned about whether people can access their general practitioner and what their sense of that service is, has been and might be in the future. I think Craig Hoy wants to come in with a brief question that is related to this area.

Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Richard Leonard

On that note, I thank Stephen Boyle and Mark Roberts for their evidence this morning. It has been extremely illuminating and very helpful for us to understand your priorities and work programme, which will, in turn, feed into that of the committee. I thank you for your time.

10:15 Meeting continued in private until 10:43.  

Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Richard Leonard

Surely not.

Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Richard Leonard

Thank you.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Richard Leonard

One of the things that struck me from the report was on page 20, on internal and external quality assurance review. The conclusion that was drawn that

“only four of the 11 financial audits we reviewed achieved our target standard of quality. Of the remainder, three were graded ‘improvements required’ and four were graded ‘significant improvements required’”.

The commentary also refers to “mixed results”. Will you give us more details of those mixed results? What are the particular areas for improvement, what is their seriousness, and what is the work plan to address them?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Richard Leonard

I am sure that we will come back to that and keep an eye on it.

I am sorry to dwell more on the negative than on the positive, but the other area of the annual report that struck me was the section a couple of pages later that refers to professional training for audit and included the pass-rate statistics. In 2018-19, the pass rate was 85.7 per cent; in 2019-20 it was down to 84 per cent; in 2020-21 it had gone down to 79 per cent. I think there was a previous suggestion that the variation might have been due to the introduction of a new exam a couple of years ago. Why is the pattern like that? What are you doing to address it? Do you have insight into why the pattern has been going in that direction?