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 1662 contributions
Meeting of the Commission
Meeting date: 28 June 2023
Daniel Johnson
Perfect. Thank you.
Meeting of the Commission
Meeting date: 28 June 2023
Daniel Johnson
Yes but, just to be clear, median remuneration went from £45,197 to £46,226, and that delta of around £1,000 is 2 per cent. I understand that those are all different cuts of the pie, and I do not dispute what you are saying, but it does not contradict what I was putting out there.
In the interests of time, we need to move on, so I have one last question, which is about pension contributions. Without wishing to point to anyone in particular at the table, I note that, in 2022-23, there was a £198,000 pension contribution made for Vicki Bibby and similarly, in the previous year, there was a £144,000 pension contribution to Antony Clark. Those figures are very high, certainly in comparison with annual salaries. I understand that there might be technical reasons, but I would be keen to get the explanation on the record so that we understand what is going on there.
Meeting of the Commission
Meeting date: 28 June 2023
Daniel Johnson
Professor Alexander set out very well the context that everyone has operated in. The cost of living crisis is still with us, and inflation remains stubborn at 10 per cent, much to the surprise of various forecasters. However, your total resource requirement was £1 million under what was forecast. That in itself is somewhat surprising.
Could Stephen Boyle set out why that was the case? My understanding is that the majority of that was to do with staff underspend but, given the pay pressures, we might find that surprising. Do you apply underspend thresholds to the forecasts? Can you talk us through why and how you go about the forecasts, and whether they were correct?
Meeting of the Commission
Meeting date: 28 June 2023
Daniel Johnson
I find it interesting that Stephen Boyle mentioned the 1973 act. During some of our previous deliberations I looked into the act and was quite surprised at how distinctly different it is. Although the work that is undertaken under the auspices of Audit Scotland and the work that is done by the Accounts Commission are functionally the same, the bodies are very different in terms of accountability, with the Auditor General being accountable to Parliament and the Accounts Commission being accountable to the Scottish ministers. I wonder whether, because of the nature of the day-to-day work, accountability is worth collective thought and reflection—not just on your part, but on ours, as well.
Meeting of the Commission
Meeting date: 28 June 2023
Daniel Johnson
You mean small “i” independence.
Meeting of the Commission
Meeting date: 28 June 2023
Daniel Johnson
I just want to ask a couple of broader questions. There has been the resignation of William Moyes from the Accounts Commission. Has this point in time been used to reflect on the fact that we have parallel structures, certainly in terms of statute? I always reflect on that when I read your reports. I am not sure that someone coming fresh to an annual report would necessarily see the hard distinction. Is there, from Audit Scotland’s perspective, a discussion to be had, in advance of a new permanent appointment, about how the two entities will move forward and interoperate?
Meeting of the Commission
Meeting date: 28 June 2023
Daniel Johnson
I will ask a final question. I will do a Daniel Johnson special and ask a very left-field question. We have had some discussion about how different accounting treatments for leases have impacted on your accounts. I think that there are a number of quite challenging things coming down the line. There has been a lot of discussion about generative artificial intelligence. There are also questions about carbon accounting. What are your thoughts, collectively, on those issues—but not limited to them—and how they might impact on your work in the future? How are you tracking them? Are they on your radar and are resources being allocated to thinking about these potentially big changes?
Meeting of the Commission
Meeting date: 28 June 2023
Daniel Johnson
I was going by the median remuneration that is cited on page 51 of the annual report and accounts. I understand what you say about the pay award, but your median pay has increased by only 2 per cent.
Meeting of the Commission
Meeting date: 28 June 2023
Daniel Johnson
Thank you. In the interests of time, I will leave it there.
Meeting of the Commission
Meeting date: 28 June 2023
Daniel Johnson
There was a fair bit of discussion about the new accounting treatments for leases, which accounted for quite a big decrease in things such as transport costs. Do you feel that those have been treated adequately, and are those the differences that you would expect, given the application of the new standards?