Skip to main content
Loading…

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.  

Filter your results Hide all filters

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 5 November 2025
Select which types of business to include


Select level of detail in results

Displaying 1001 contributions

|

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 2

Meeting date: 12 March 2024

Daniel Johnson

That may well be an error on my part. Amendment 28 is a probing amendment. The key point is to ensure that we treat people who are here to do work in a different manner to the way in which we treat people who are here to partake in tourism.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

My fellow commission members will be relieved to hear that I will not go through appendix 1 line by line.

I understand what most of the line items are, but what is contained in “Other accommodation Costs”? There has been an increase in those costs of more than £100,000, from £445,000 to £592,000, in a single year. What do those costs include, given that they do not relate to “Rent & Rates” or “Travel & Subsistence”?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

I want to pick up on that and to re-emphasise the point that the chair made. In the coming financial year, the public sector financial settlements are likely to be extremely challenging. In that context, 8.4 per cent will be difficult to justify in comparison with other public sector bodies. A point has just been made about essentially living by the guidance that you provide to public sector bodies. Is making that statement not inviting at least that challenge?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

How many additional public bodies will you have to audit in the coming financial year compared with the current year?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

Thank you.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

Yes, please.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

Very few lines are going down. It is obviously to be expected that there will be increases in an inflationary environment. However, if I was looking at a budget proposal where I felt that an organisation was looking rigorously at every possible cost, I would hope to see a few more flat or decreasing lines, especially for non-people costs. For example, given that you were able to operate on almost half of your proposed budget in 2021-22, I wonder whether you have fully explored whether line items such as the stationery and printing budget could be reduced.

11:00  

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

Looking at “Total other operating expenditure” in appendix 1, I see a figure of £5.3 million compared with £3.9 million in 2021-22. That is a 37 per cent increase in non-people costs. Is that correct?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

In that context, it is incumbent on us to understand the robustness of the figures that you have come back with, and, in particular, how you have sought to find efficiency savings to contain your budget request within the challenging fiscal envelope in which we find ourselves. You set out your efficiency savings in appendix 3. Can you confirm that all those efficiency savings have been applied to the breakdown of your budget in appendix 1?

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 21 November 2023

Daniel Johnson

I would like to follow on from that line of questioning. Matthew Elsby has stated that, essentially, the Treasury was considering the matter in the context of its own borrowing. That having been said, the Treasury does not state its borrowing parameters on the basis of an index of inflation. It mentions a percentage of GDP on a rolling five-year average and overall total borrowing against GDP. Indeed, that is how all economies, in broad terms, will consider their year-to-year quantum of borrowing and their overall debt. I am just wondering whether that was explored.

More broadly, if the principle of taxpayer fairness is fundamentally about ensuring that policies are cognisant of how they impact tax receipts, is there not a risk to both Governments should the Scottish economy underperform or overperform compared with the UK economy? If we underperform, we could be left with a more generous borrowing allowance than was intended. If the Scottish economy overperforms compared with the UK economy, even an annual overperformance of 0.5 per cent over five years could leave that quantum looking considerably smaller than it did at the point when it was agreed.

Did you explore looking at that from within the parameters of the Treasury’s fiscal rules? Can you comment on the risk to both Governments if you index against inflation rather than the economy?