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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 5 November 2025
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Displaying 1001 contributions

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Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

If you have been running at 6 per cent, is 2 per cent a safe assumption?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

I could ask more questions about the assumptions and your people budget line, but in the interests of time I will move on.

Given that the question of a contingency has been raised, can I ask you for some further details about how the £500,000 figure—that is not an exact quote—has been arrived at? Is that derived from your risk register? If not, what is the methodology for how it is arrived at? What proportion of the contingency is ascribed to the potential risks around salary costs and salary increases?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

With the revised standards, it takes more effort to get to that point for colleges than it does for other bodies. Fundamentally, is that what you are saying? That then reflects the bids that you get from the private sector. Is that the fundamental driver?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

Yes. Are you able to share with the commission in writing the standards that have driven the increase? I will not ask you to enumerate them now.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

What is it about the college sector that requires that much? It is such a substantial amount more.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

Do you check the bids against what you think it would cost you to do the work yourself?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

Why is there a 60 per cent gap?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

One of the issues that I stood out when I was reading through the document concerned your plans on innovation. The budget proposal outlines a reduction in capital requirement from £250,000 in 2022-23 to £150,000 in 2023-24. Given the increasing burdens and complexity—and, indeed, additional people you need—I might have expected you to have an associated increase in your capital requirement with regard to IT systems and automation to deal with that. What is the explanation for the reducing capital requirement?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

I am not sure that I entirely follow what you have just set out. When you talk about market costs, are you saying that, in essence, the costs of the next-best alternative are forgone—in other words, if you went to the market, that is what would be charged—or are you saying that it is just 57.5 per cent more expensive to audit a college because of the nature of the work and the things that you have to verify? If so, could you explain that? Are you saying that there has been a change in circumstances in that sector compared with others and compared with previous years?

Ultimately, we are saying that the costs are going up. Has there been a change in what you are required to audit? What makes doing an audit of a college more than a half more expensive than it was previously, compared with audits of local government and the NHS? If you were to ask me to guess, I would have said that what they do is more complicated than what a college does and, therefore, they would be more complicated to audit. Where does the cost come from?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

The other things that obviously impact on that salary line are the overall numbers and your turnover. Can I clarify what the turnover numbers are? I see that in appendix 4 there is a 2 per cent vacancy turnover assumption. Is that the assumption and how is that borne out compared to the actual turnover rate over the last period?