The revenue request from the Scottish Consolidated Fund is £15.8 million, with the balance funded from fee income. 4 Our proposal will deliver: • independent and objective assurance over public spending, and help to drive improvement in public services • the annual financial audit of circa 230 public sector bodies and accounts • circa 30 performance and Best Value audits on behalf of the Auditor General and Accounts Commission on key issues, services and projects • continued investment in our transformational change project to modernise audit and our work on the future of public audit • support for achieving the vision of public audit in Scotland that public money is well spent to meet the needs of the country’s people. 5 This proposal has been prepared in the context of significant cost pressures and operational risks, including maintaining a vacancy factor of five per cent, pay award assumptions and the absorption of employer National Insurance increases, fee income pressure and extra...