Audit Scotland sets out the key features of its budget proposal 2025/26, as follows—
an increase of £179,000 (1.34%) in parliamentary funding for its ‘core operational activities’ as compared to its 2024/25 budget,
funding for increased employer national insurance contributions arising from the UK Autumn Budget 2024 (which it estimates to be £520,000),
funding of £672,000 for investment in audit software to support the first year of its three-year audit modernisation project,
non-cash IFRS 16iIFRS 16 is an accounting...