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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 4 November 2025
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Displaying 978 contributions

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Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Daniel Johnson

Second time lucky. Can you hear me?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Daniel Johnson

Terrific!

I want to follow on from some of the comments that have already been made, and primarily the point that Richard Leonard made about delays. Your annual report states that around 36 per cent of your audits are not meeting expected standards. I understand that you target 80 per cent. Will you provide an explanation as to why the figure is 36 per cent and say how and when you expect to meet the 80 per cent standard?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Daniel Johnson

I think so, unless any of the other panel members has anything to say, particularly about the activity of the audit committee that oversees these things or any discussions that have been had.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Daniel Johnson

Could I just push you a little on that? I note those activities and that you say that you expect improvements. Therefore, do you have an anticipated number that you expect to hit and that you can tell us about when we are sitting here at this time next year? Likewise, when do you expect to hit the 80 per cent standard? Will that be at this time next year or will it be in following years?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Daniel Johnson

Thank you.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Daniel Johnson

[Inaudible.]

Finance and Public Administration Committee

Financial Memorandum for the Children and Young People (Scotland) Bill (Post-legislative Scrutiny)

Meeting date: 21 June 2022

Daniel Johnson

I would like to make the distinction between settings and providers. I am sure that the number of settings has not fallen, but I would be interested to know if there is data on the number of providers. I am mindful of other colleagues waiting, so I will hand over at this point.

Finance and Public Administration Committee

Financial Memorandum for the Children and Young People (Scotland) Bill (Post-legislative Scrutiny)

Meeting date: 21 June 2022

Daniel Johnson

Jonathan, do you have anything to add about the impact on the sector? Is it forcing consolidation to large chains? Is that a fair analysis?

Finance and Public Administration Committee

Financial Memorandum for the Children and Young People (Scotland) Bill (Post-legislative Scrutiny)

Meeting date: 21 June 2022

Daniel Johnson

Can I push back a little bit there? Clearly, there is evidence that childminders are removing themselves from the sector. Could you explain why that has happened? Does COSLA hold that data? Does it know how many PVI providers there are in Scotland today compared with when we embarked on this journey?

Finance and Public Administration Committee

Financial Memorandum for the Children and Young People (Scotland) Bill (Post-legislative Scrutiny)

Meeting date: 21 June 2022

Daniel Johnson

There is a flipside to that coin. I totally understand that there is variability, that different geographies have different factors and that there will be different models. However, there are a lot of things that are consistent. For example, if I was to come up with a high-level cost stack for running an early learning setting, every setting will have staff costs. Those staff costs are set out in statute in terms of the minimum staff requirement. I would have a requirement for overlap; I would have buildings costs in terms of rent; I would have utilities bills; and I would have insurance. What I am getting at is that you could have a relatively consistent approach for assessing those things. Does that exist? Has COSLA looked at that and come up with a model costing regime? What I am told by people in the independent sector is that the situation is not quite as straightforward as what you are describing. They are being asked to provide individual accounts, which, given that they are private businesses, I can understand their reluctance to do. I am questioning the transparency of the process by which that £5.31 number—and, indeed, the other ones—was arrived at.