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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 March 2026
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Displaying 2072 contributions

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Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Jamie Greene

Good old-fashioned spreadsheets will be back out soon enough.

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Jamie Greene

Good morning. I have a wide range of ground to cover, so I will get straight into it. I will start with budget-related questions.

I refer to the appendix on page 21 of your budget proposal, which essentially provides a three-year snapshot of your expenditure. I will pluck some numbers out of it. We tend to look at year-on-year comparisons for budget asks, but I think that it is helpful to look at the figures for 2024-25 versus what you are asking from us in the proposal for 2026-27. What struck me most was that your income seems to be quite stable. It is sitting at around £25.5 million each year—there is variance, but it is not a huge amount, and the amount that you are forecasting for next year is pretty similar to the 2024-25 figure.

Interestingly, the amount that you are paying to external companies—the amount that is going out the door—has gone down by around £1 million over the same period.

Your revenue is stable and the amount that you are paying to the six private firms that are doing a third of your work is coming down. However, you asked for around £10.5 million from the SCF in 2024-2025 and that figure has jumped to around £16 million for next year—that is a massive jump, which we have to justify. How do you justify it?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Jamie Greene

But you have also included it in the legal and professional fees line of the budget.

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Jamie Greene

Why are you proposing a reduction in your training budget for the next financial year?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Jamie Greene

Okay—thank you. That is now on the record.

Returning to my question about the huge jump, I note that your people costs were £23.7 million in the financial year 2024-25 and that you are projecting them to be £26.7 million next year. That is a jump of £3 million. What I cannot quite work out is why your head count is reducing while your people costs are rocketing. I can only assume that there are two reasons for that—the absorption into the people costs of the NI increase of £500,000, which we helpfully funded last year, and the 3.8 per cent uplift. However, even with those factors, the figures do not quite add up to such a large increase. How can your people costs go up by so much while you are forecasting a reduced head count?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Jamie Greene

Okay. While I have you on the phone, can I ask you about attrition or turnover at Audit Scotland in the past year compared with previous years? What is your current rate?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Jamie Greene

Are you training graduates?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Jamie Greene

Good.

We do not have a huge amount of time, so I am going to ask about the future and about your modernisation project, which is a subject that I know you were expecting would come up today. We have looked a little at your finances, and Mr Oliver talked about the re-profiling of some of the money that you thought you were going to spend this year but now want to move forward.

I want to get this correct. There is £430,000 that you expected to spend in this financial year but are not going to spend, so you have offered to return that to the consolidated fund. However, you are essentially asking to have that looped back to you. Would there be any benefit for you in being able to hold on to money and carry it over, rather than having to do a complicated dance of kindly giving money back to us and then coming begging for it the next day? Could we do that better?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Jamie Greene

Just for clarification, is the £250,000 NFI money in addition to your revenue ask of us? Are you asking for a one-off payment for that?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Jamie Greene

We would need to identify the potential risk of that mid-year revision before we think about the overall annual settlement. It would be helpful if you had some insight, because it is a simple replication of this year’s numbers—I am always quite suspicious of forecasts that are identical to this year’s actual spend.