Please provide us with the following: • the vacancy factor that was applied to the staff cost budget in 2021-22, 2022-23, and 2023-24 and how this compares to the actual level of vacant posts that occurred in those years; and • the steps taken by Audit Scotland to ensure that the 2% vacancy factor applied for 2024/25 takes account of the experience of previous years. lease provide information on Audit Scotland’s pay deals for the previous 2) Pthree years to provide context to the current staff cost budget proposal. 3) The budget proposal, at Appendix 3, highlights an efficiency saving in staff costs of £446,000 arising from “Efficiencies identified to deliver on new...