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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

Four per cent delta is quite large if your actuals are at 6 per cent but your plan in front of us is 2 per cent.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

Okay. Thank you very much. [Interruption.] I obviously have the chair looking at that now; I am finished, chair.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

I have probably used up more than my time, but I will ask one very blunt, bottom-line question. The overall budget request of £34.9 million represents a 4.8 per cent increase on your previous year’s budget. That 4.8 per cent seems incredibly close to the gross domestic product deflator of 4.8 per cent for the coming financial year. I want to understand whether that was your starting point or is it a bottom-up? I hope you do not mind my asking this question. I am sure that auditors would agree with me that you should always take a closer look at coincidences when they occur and when numbers seem to match each other.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

I will dig a little bit further into salary increases—and the contingency, since it has been mentioned. In response to Mr Ruskell’s questions you have been talking about the qualitative aspects. Given that you are accountants, can I ask you about the numbers? In particular, your industry is widely understood, with clear transferable skills. How have you compared your salary uplifts to industry norms? What are industry salary increases running at?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

That would be helpful. Certainly in a previous life, I was used to a utilisation rate of between 60 and 80 per cent. It would be interesting and useful to know what parameters you are using.

Finance and Public Administration Committee

Budget Scrutiny 2023-24 (United Kingdom Context)

Meeting date: 13 December 2022

Daniel Johnson

In the set of forecasts that it made in the summer, the Scottish Fiscal Commission recommended that the Scottish Government should prepare its budget on the basis of the Organisation for Economic Co-operation and Development COFOG principles. Does the OBR have a similar view about the UK budget and what improvements it could make to transparency? Do you have any particular views on the transparency and clarity of the way in which the Scottish Government sets out its budget?

Finance and Public Administration Committee

Budget Scrutiny 2023-24 (United Kingdom Context)

Meeting date: 13 December 2022

Daniel Johnson

It sounds as though you are saying to me, “No luck—I’m afraid that it’s back to you politicians to make those sorts of tricky decisions.” In all seriousness, it is an interesting point, on which I am clear that we need to have a sharper focus.

This will be my final question. In recent—

Finance and Public Administration Committee

Budget Scrutiny 2023-24 (United Kingdom Context)

Meeting date: 13 December 2022

Daniel Johnson

I apologise, Andy. I cut you off.

Finance and Public Administration Committee

Budget Scrutiny 2023-24 (United Kingdom Context)

Meeting date: 13 December 2022

Daniel Johnson

My final question is on a related issue. In recent weeks, Frances O’Grady from the Trades Union Congress and Roz Foyer from the STUC have been involved in an interesting discussion about the true cost of public sector wages. That is interesting from the base point that, given that tax is paid on those wages, the Government needs to consider not the gross amount but the net amount. I wonder whether that is a sharper point in Scotland, given that we have a higher proportion of public sector workers, and given the way in which the fiscal framework works, which is about per capita growth in tax receipts.

Do we need to be more sharply focused on the true costs of the public sector wage bill and how that works its way through the tax system, in particular the fiscal framework in Scotland? I am thinking, in particular, of the true net cost of public sector wage increases, given that it is such a sensitive topic at the moment.

Finance and Public Administration Committee

Budget Scrutiny 2023-24 (United Kingdom Context)

Meeting date: 13 December 2022

Daniel Johnson

Given the way in which the fiscal framework works and the size of the public sector workforce, might there be some additional considerations in Scotland?

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